Knowledge Base

• The City, School District and Carnegie Library offer several tax abatement programs for both residential (Act 42) and commercial improvements (LERTA). Allegheny County also participates in several of the programs. Details on these programs can be found in the Abatement Programs Table.

How do I apply for the Residential Act 42 Abatement? (RE) (tax abatement, abatement, Act 42)

• There are different applications depending on the location of the property. Act 42 has two separate programs: the original Act 42 Program available City-wide, and an Enhanced Act 42 Program for specifically defined areas. . If your property is located in one of these 28 areas, apply with the Real Estate Department using this application. Instructions can be found here.
• If your property is not located in one of these areas, apply with Allegheny County using their application.
• My property is in one of the 28 defined areas, but only the City and School District participate in this program. What happens to my county taxes?
  • You will receive the enhanced exemption on your City of Pittsburgh and School District of Pittsburgh taxes. For your County real estate taxes, you will still be eligible for and receive the benefit of the Act 42 Residential abatement of $86,750 for three years.