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 or Territory: | 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 (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 dislosure: | Abatement started in 2013. |
