Tax Abatement Programs
The Local Revitalization Tax Assistance Act (LERTA)
The Local Revitalization Tax Assistance Act (LERTA) is designed to provide an incentive for new businesses to locate and employ Fulton County residents in Fulton County, Pennsylvania as well as providing incentives for new businesses to expand to provide additional jobs. On qualifying new or improved structures, real estate taxes are eliminated for the first two years and reduced for the three years following. The following table indicates the percentage of the qualifying property's assessed value that will be taxed in each of the first five years. Contact the Fulton County Assessment Office for an application.
| Year 1 | 0% |
| Year 2 | 0% |
| Year 3 | 25% |
| Year 4 | 50% |
| Year 5 | 75% |

County Departments