Local Economic Revitalization Tax Assistance (LERTA) – Tax Abatement Program

On August 1, 2016, Mount Joy Borough approved LERTA by Ordinance 4-16, as a means to stimulate new investment in properties in the Borough, and to stimulate owner reinvestment in those properties.

Mount Joy Borough Council has determined that it is in the best interest of all residents and property owners that the Borough’s Main Street corridor and other properties identified as part of the LERTA district be revitalized into a healthy economic area. Real Estate Tax Abatements are for new construction in deteriorated areas, and for improvements to certain industrial, commercial and other business properties to enable use of those properties for commercial, industrial and other business purposes. This applies to mixed-use residential and commercial real estate, residential proposing to change the use to an approved commercial use, commercial, or industrial use. There can be no tax delinquency with respect to the said property or other property owned in the Borough by the property owner.

LERTA applies a tax abatement to the value of the increase in property-tax-assessment due to property rehabilitation or new construction. The actual cost of the new construction or improvements to qualify for the exemption must equal or exceed $25,000.00. The program provides a 10-year abatement that runs with the property for improved/developed properties. If the property would be sold, subsequent owners within the 10-year abatement period will still benefit from the abatement incentive. The program also provides a 5-year abatement for unimproved/undeveloped properties.

Any property owner with no tax delinquency on any property located within Mount Joy Borough 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, School District, and County, an exemption from real property taxes due to the increased or additional assessed valuation attributable to the construction, reconstruction or improvement(s).

Any person desiring tax exemption from Borough real estate taxes under this Ordinance 4-16 must be on the LERTA property list which is provided below.  Applicants must complete this form and submit it to the Mount Joy Borough Zoning and Code Officer with a completed Construction Permit Application, as well as a copy to the, (1) Business Manager of the Donegal School District, 1051 Koser Road, Mount Joy, PA 17552, and, (2) the Lancaster County Assessment Office, ATTN: Lancaster County Assessor, 150 N. Queen Street, #310, Lancaster, PA 17603.

For additional information or questions regarding the program, please contact the Borough Manager at (717) 653-2300.

Mount Joy Borough LERTA Ordinance 4-16.

Lancaster County Board of Commissioners LERTA Ordinance No. 124

Donegal School District Resolution adopting the LERTA.

LERTA Application.

LERTA Property List.