Clinton County, PA
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Clinton County Assessment Department
2 Piper Way, Suite 240
Lock Haven, PA 17745
570-893-4031
570-893-4272 (Fax)
For the hearing impaired, please dial 7-1-1 (PArelay.net)
L.E.R.T.A.
The Local Economic Revitalization Tax Assistance Act is an act that allows local taxing bodies to temporarily exempt any improvements to certain deteriorated industrial, commercial, and other business properties located in a designated deteriorated area.
The local taxing body then can gradually decrease the amount of exemption over a period of time, ten years, until the taxes have no exemption. To apply for exemption you must first obtain a building permit in the appropriate township. Once a permit is granted you must seek an application at the Clinton County assessment office.
Exemption Schedule - Industrial/Manufacturing (improvements)
| Year | Deduction | Tax Collected |
|---|---|---|
| 1st | 100% | 0% |
| 2nd | 90% | 10% |
| 3rd | 80% | 20% |
| 4th | 70% | 30% |
| 5th | 60% | 40% |
| 6th | 50% | 50% |
| 7th | 40% | 60% |
| 8th | 30% | 70% |
| 9th | 20% | 80% |
| 10th | 10% | 90% |
| 11th and thereafter | 0% | 100% |
Exemption Schedule - Retail/Commercial (improvements)
| Year | Deduction | Tax Collected |
|---|---|---|
| 1st | 100% | 0% |
| 2nd | 75% | 25% |
| 3rd | 50% | 50% |
| 4th and thereafter | 0% | 100% |