Public Notice of Proposed Enactment and/or Enactment of a Ordinance Regulating Tax Assistance
Notice is hereby given that the Mahanoy Township Board of Supervisors will consider the enactment of a Ordinance authorizing the local taxing authorities to exempt new construction in deteriorated areas of economically depressed communities and improvements to certain deteriorated industrial, commercial and other business property within the Deteriorated area or areas, thereby implementing Article VIII, section 2(b)(iii) of the Constitution of Pennsylvania and the provisions of the “Local Economic Revitalization Tax Assistance Act.” 72 P.S. § 4722.
The meeting to consider a Proposed Ordinance which may be enacted will be held as follows:
- Date: April 16, 2026
- Time: 6:00 PM
- Location: Mahanoy Township Municipal Building, 1010 West Center Street , Mahanoy City, PA 17948
A summary of the full text of the Ordinance is as follows:.
Under the Local Economic Revitalization Tax Assistance Act (“LERTA”), Mahanoy Township is a local taxing authority that has the power to provide tax exemption for new construction in “deteriorated areas.” See 72 P.S. §4722 et seq.
The Mahanoy Township Board of Supervisors may designate all property located in Mahanoy Township, Schuylkill County Pennsylvania, which is now or in the future in the I -Manufacturing Zoning District under the Mahanoy Township Zoning Ordinance, including any amendments thereto, as Deteriorated Areas (defined below) for the purposes of the Local Economic Revitalization Tax Assistance Act (“LERTA”) designation, and all parcels of real property within such I Manufacturing Zoning District in Mahanoy Township as Deteriorated Property under LERTA; and The Mahanoy Township Board of Supervisors believe that providing tax exemptions under LERTA will encourage enhance, or accelerate new industrial, commercial, and business development in the deteriorated areas within Mahanoy Township, and in turn lead to prosperous economic conditions and additional tax revenue for Mahanoy Township, the Mahanoy Area School District, and Schuylkill County.
The exemption commences on the date that the Schuylkill County Tax Assessment Office creates a new assessment billing for the improvement or new construction for the applicants property as reflected in the next billing cycle of the taxing authority. At that time, the said improvements will be exempt according to the following schedule:
Abatement schedule: – Years 1 through 10: 75% abatement — 25% taxes paid.
A copy of the full text of the Ordinance may be examined without charge at: Mahanoy Township Municipal Building 1010 West Center Street Mahanoy City, PA 17948. Copies are available at no charge upon request during regular business hours M-F 9:00 a.m. to 4:00 p.m.
BY ORDER OF THE MAHANOY TOWNSHIP BOARD OF SUPERVISORS
CHERYL BACKO
Township Secretary
The Mahanoy Township Board of Supervisors may designate all property located in Mahanoy Township, Schuylkill County Pennsylvania, which is now or in the future in the I -Manufacturing Zoning District under the Mahanoy Township Zoning Ordinance, including any amendments thereto, as Deteriorated Areas (defined below) for the purposes of the Local Economic Revitalization Tax Assistance Act (“LERTA”) designation, and all parcels of real property within such I Manufacturing Zoning District in Mahanoy Township as Deteriorated Property under LERTA; and The Mahanoy Township Board of Supervisors believe that providing tax exemptions under LERTA will encourage enhance, or accelerate new industrial, commercial, and business development in the deteriorated areas within Mahanoy Township, and in turn lead to prosperous economic conditions and additional tax revenue for Mahanoy Township, the Mahanoy Area School District, and Schuylkill County.
The exemption commences on the date that the Schuylkill County Tax Assessment Office creates a new assessment billing for the improvement or new construction for the applicants property as reflected in the next billing cycle of the taxing authority. At that time, the said improvements will be exempt according to the following schedule:
Abatement schedule: – Years 1 through 10: 75% abatement — 25% taxes paid.
A copy of the full text of the Ordinance may be examined without charge at: Mahanoy Township Municipal Building 1010 West Center Street Mahanoy City, PA 17948. Copies are available at no charge upon request during regular business hours M-F 9:00 a.m. to 4:00 p.m.
BY ORDER OF THE MAHANOY TOWNSHIP BOARD OF SUPERVISORS
CHERYL BACKO
Township Secretary
