Tax Relief & Redevelopment Act (LERTA)

Informational Page on the County's effort to expand tax abatement programs for both residential and commercial properties.

Overview

In late 2018, the Redevelopment Task Force finalized a report (which can be viewed here) that provided an overview of recommendations to the Warren County Board of Commissioners to expand and promote redevelopment. One of the initiatives outlined in the report was the concept of expanding residential and commercial tax abatement programs so that citizens and business owners could adjust, build and expand their properties and have their taxes remain flat for some period of time (rather than being immediately re-assessed). This would provide a major incentive for people to redevelop their properties in Warren County.

Commissioner Jeff Eggleston, the chairman, and architect of the Redevelopment Task Force took the concept to the Warren County C.O.G. (Council of Governments) and the and both entities were supportive. Since then he and the County Solicitor, Nathaniel Schmidt, have been working diligently with the participating taxing bodies to move the project forward. The goal is to have all interested municipalities, the County, and the School District lined up and have their various ordinances and resolutions passed by November of 2019. 

Click here to view the original summary document which gives an overview of the program.

List of Draft Ordinances

The following list of ordinances is in draft form, not final, and is for the municipalities who’ve signed on to the program. None of these are final and are listed here for public review prior to adoption by their respective municipalities.

Clarendon Borough Ordinance
Youngsville Borough Ordinance
Cherry Grove Township Ordinance
Conewango Township Ordinance
Glade Township Ordinance
Limestone Township Ordinance
Pleasant Township Ordinance
Sheffield Township Ordinance
Watson Township Ordinance

List of Passed Ordinances

These ordinances have been passed by their respective municipalities. They will not take effect until the School District passes similar resolutions for the LERTA programs.

City of Warren
Tidioute Borough

Pine Grove Township

Research Downloads

Tax Abatement Program Municipal Summary Document

Warren County Property Tax Exemption Application (DRAFT)

Erie County LERTA Ordinance 2019-38 – This includes both the County ordinance as well as the Erie County School District resolution.

Harbor Creek Tax Abatement Overview

Harbor Creek LERTA Ordinance – Another example of a combined ordinance, where both LERTA and IDRPA laws are combined.

Harbor Creek LERTA Ordinance Amendment – The Harbor Creek ordinance was further amended and consolidated.

Tax Relief and Redevelopment Act Fact Sheet – Original Fact Sheet for LERTA Expansion.

MAP of Warren County and participating municipalities

Washington County Residential Tax Abatement Ordinance – Ordinance outlines a joint public hearing between the County and the School District.

 NEWS RELEASE – Commissioner Proposes Residential Tax Abatement Program

Reference Links