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Tax Break Tracker Individual Entry

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.

StatePennsylvania
Effected JurisdictionWaynesboro Area School District
Jurisdiction type: School district
Fiscal year ending In2019
Program nameLocal 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 taxesProperty Tax
Method of abatement: Tax Exemption
Provisions for recapture: If the property owner fails to pay the (no provisions for recapture)xempt 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 dislosureAbatement started in 2013.