Each individual entry is a single program reported by a single jurisdiction in a given fiscal year. Because we want to track the level and quality of disclosure as well as the content, the values below -- with the exception of program names -- are entered exactly as they are reported. See our user guide for more explanations.
| State: | Pennsylvania |
| Effected Jurisdiction: | Waynesboro Area School District |
Jurisdiction type: | School district |
| Fiscal year ending In: | 2019 |
| Program name: | Local Economic Revitalization Tax Assistance (LERTA) |
| Program purpose: | Construction/rehabilitation |
| Statutory authority: | Local Economic Revitalization Tax Assistance Act of December 1, 1977 |
| Abating jurisdiction(s): | Waynesboro Area School District |
| Applicable taxes: | Property Tax |
| Method of abatement: | Tax Exemption |
| Provisions for recapture: | If the property owner fails to pay the nonexempt real estate taxes by the last day of the time period to pay such taxes in the penalty period (unless a lawful appeal has been filed), the LERTA exemption shall be discontinued. |
| Gross revenue loss: | $19,856 |
| Reimbursement / offset: | $0 |
| Net revenue loss: | $19,856 |
| Type of loss: | Active |
| Additional notes on dislosure: | Abatement started in 2013. |
