Attorney Fardo to Speak at Seminar on Tax Exemption
Attorney Noah Paul Fardo will be a guest lecturer on Tuesday, March 6, 2012, at a Continuing Legal Education (CLE) seminar focusing on the tax assessments in Allegheny County, Pennsylvania. The event will be presented to lawyers and real estate professionals from noon to 2:00pm in the Gold Room on the 9th floor of the Allegheny County City-County Building.
Attorney Fardo will be addressing Tax Exemptions and Abatements in Allegheny County.
Below is the outline and notes from his presentation that should help readers understand some of the basic questions and answers concerning exemptions and abatements for 2012 in Allegheny County.
Pittsburgh Homestead Tax Exemptions and Where they Apply
Allegheny County currently offers Pittsburgh Homestead tax exemptions for non-profit organizations and governmental agencies.
Churches or actual places of regularly stated religious worship
Burial grounds (not held for profit)
Institutions of charity (all revenue must be applied to the support of the institution)
Fire and Rescue stations (along with their social halls)
Some Disabled Veterans, (In Allegheny County, honorably discharged war-time veterans having a 100% service-connected disability can be exempt from real property taxes on their primary residence -- must also demonstrate need)
Public parks for public use, and other public property used for public purpose
Real estate owned by institutions of purely public charity and actually and regularly used for the purpose of the institution. (Must also be founded by charity and must not go beyond self-support.)
Purpose is to encourage commercial and industrial business in municipalities throughout Allegheny County
Ordinance varies depending upon municipality
County and School do not automatically apply for municipalities in the program
City of Pittsburgh (File at City Treasurer’s Office)
City of McKeesport
McKees Rocks Borough
Moon Township (Moon Transportation Authority)
Mount Lebanon Township
8. ACT 156PA (Clean & Green Program):
Deadline to appeal: June 1 (for following calendar tax year).
The Clean & Green Act is found under a Pennsylvania Statute 72 P. S. § 5490.1, Chapter 137b
The property tax advantage applies for land devoted to:
The advantage is the LAND is eligible to be assessed at the value it has for that use instead of at fair market value
The disadvantage is that a roll-back tax must be paid for a period of 7 years, plus interest
Must be 10 continuous acres
Exception: Less than 10 acres can qualify if used for agricultural use AND if land is used to generate $2,000 annual gross revenue
Agricultural Use is defined as “Land which is used for the purpose of producing an agricultural commodity: such as:
Livestock and the products thereof
Ranch-raised fur bearing animals and the products thereof
Poultry and the products of poultry
Products commonly raised or produced on farms which are intended for human consumption or are transported or intended to be transported in commerce
Processed or manufactured products commonly raised or produced on farms which are intended for human consumption or are transported or intended to be transported in commerce
Agricultural Use also includes any land under a residence and/or woodlot.
Any application allows an assessor to visit and inspect the subject property.
Taxing jurisdictions may challenge exemption status of any property in Allegheny County by filing a Taxing Jurisdiction Exemption Challenge by March 31st of the applicable tax year, or the first following business day if the 31st is a holiday or weekend.
If you have any questions about Allegheny County property assessments or real estate in Pennsylvania, please feel free to contact us at Flaherty and Fardo for a free consultation.