Local Economic Revitalization Tax Assistance (LERTA) – Tax Abatement Program
Borough of Columbia
Real Estate Tax Abatements on Improvements to Residential and Commercial Properties
In 2014 Columbia Borough re-approved LERTA as a means of encouraging improvement and rehabilitation of deteriorated
residential and/or commercial properties and as a means of encouraging new construction in Columbia.
LERTA applies a tax abatement to the value of the increase in property-tax-assessment due to property rehabilitation or
new construction. Generally, major improvements to a property will trigger a property reassessment by the Columbia
Borough Assessment Office. LERTA can be utilized borough-wide by current and new owners. The program provides a 5year abatement that runs with the property, so should the property be sold subsequent owners within the 5-year
abatement period will still benefit from the abatement incentive.
Any property owner with no tax delinquency on any property located within the Borough of Columbia who is undertaking
a project within the Borough qualified as a construction, reconstruction or improvement(s) project, may apply for and
receive from the Borough and School District, an exemption from real property taxes due to the increased or additional
assessed valuation attributable to the construction, reconstruction or improvement(s). This applies to single and mixed
use residential and commercial real estate. All residential units must be market rate, owner-occupied dwellings. There
can be no tax delinquency with respect to the said property or other property owned in the Borough by the property
owner. No exemptions will be granted on the assessed value attributable to land.
LERTA Tax Exemption Schedule
Year 1 100% Tax Exemption on the Assessed Value of the Improvements for the 1st year
Year 2 80% Tax Exemption on the Assessed Value of the Improvements for the 2nd year
Year 3 60% Tax Exemption on the Assessed Value of the Improvements for the 3rd year
Year 4 40% Tax Exemption on the Assessed Value of the Improvements for the 4th year
Year 5 20% Tax Exemption on the Assessed Value of the Improvements for the 5th year
Eligible property owners should complete the attached form and submit it along with a copy of the building permit, to the
Borough’s Tax Office as soon as the building permit is issued, but no later than thirty (30) days after the completion of the
improvements.
For additional information or questions regarding the program, please contact the Borough Manager, Sam Sulkosky, at
(717) 684-2467 or email at colamanager@comcast.net.
Columbia Local Economic Revitalization Tax Assistance Act (LERTA) Application:
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Property Address: ____________________________________________________
Parcel ID#: __________________________________________________________
Property Owner’s Name(s): _____________________________________________
Property Owner’s Mailing Address(es): ____________________________________
____________________________________________________________________
Phone Number(s): ____________________________________________________
Property Assessment Prior to Work Starting: $______________________________
(Please attach a copy of your tax assessment card or current bill)
Start date of Improvements: _____________________________________________
Estimated Cost of Improvements: _________________________________________
Description of Improvements:
10. Property Assessment AFTER completion of work: $ ___________________________
11. I/We apply for exemption from any additional assessment (assessed value) for Real Estate taxes that may result
from the above described improvements. I/We understand that such exemptions will be valid only upon
completion of all listed improvements and completion of all required applications and approvals for a period not
to exceed five (5) years.
12. I/We understand and certify that the following are true:
- I/We are the property owner(s).
- I/We apply in good faith at the first opportunity that we are aware of the program.
- All listed improvements must be completed and a reassessment must take place before exemptions will be
granted.
- All necessary required permits and certificates have been obtained from the Borough
- Copies of previous and new tax assessment card/bills have been properly filed.
- All taxes and charges against the property are current.
- Interim bills are NOT a part of this program.
- First cycle of billing for LERTA will commence with the next full tax year.
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Owner
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Joint-Owner
_______________________________________
Joint-Owner
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Date
I hereby request an exemption for my improvements or new construction from real property taxation in accordance
with the schedule adopted by the Columbia Borough, Borough Council.
Please return to the attention of: Code Enforcement/Zoning Officer Columbia Borough Columbia, PA 17512