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There is now a tax credit available to Allegheny County residents who build access for people with disabilities into new or renovated housing.

According to county officials, the Act 132 Residential Visitability Design Tax Credit Program offers tax credits as incentives for new construction or renovation projects that build access for people with disabilities into residential housing. The total amount of the tax credit granted through the program can be up to $2,500 over a period of five years, or the total amount of all increases in property taxes levied by Allegheny County and the City of Pittsburgh as a result of the construction or renovation that is eligible for the credit (whichever is less). In addition, city residents may be eligible for twice the tax credit, as they are considered residents of both the city and county.

“We are proud to introduce this tax credit program, which will encourage increased accessibility in new construction and renovations to enable people with disabilities to visit friends and family,” said Allegheny County Chief Executive, Dan Onorato, in a statement. “We’ve worked with advocacy groups and the City of Pittsburgh to increase awareness of disability issues and to ensure that sidewalks, public areas, businesses, recreational facilities, polling places and voting machines are accessible to people with disabilities. This program is an important step in our continuing effort to work with the disability community and address issues of accessibility and livability.”

Pittsburgh Mayor, Luke Ravenstahl added, “Having been a member of Council in 2004 when the city’s original visitability ordinance was passed, I am very happy to see that the Commonwealth has enabled us to move this program forward.” He concluded, “This tax credit is yet another way Pittsburgh can welcome everyone that wants to live here. I am proud to say that our program has already had two applications. It is my goal is to attract and retain families, and we will continue to find innovative solutions that make it easier for developers and homeowners to invest and improve.”

Design standards and definitions may be found in Allegheny County Council Legislative File ID 2840-06, Ordinance Enactment No. 39-06-OR dated 11/29/2006.

Applications for the Residential Visitability Design Tax Credit Program must be filed with the Office of Property Assessments no later than 90 days from the issuance of the occupancy permit. You may send your application to:

400 N. Lexington Avenue, Suite LL
Pittsburgh, PA 15208
Attention: Assessor's Department

Applicants will receive a written notice of approval or denial within 90 days after the date of filing for the tax credit. If the application is denied, the applicant has the right to appeal to the Board of Property Assessment Appeals & Review within 30 days of receiving the denial letter.

For Allegheny County residents living outside of the City of Pittsburgh, the tax credit application and instructions, as well as the Visitability Design Inspection Report, are available online at www.alleghenycounty.us/opa/act132.aspx or you can pick them up in the Office of Property Assessments, 3rd Floor, County Office Building, 542 Forbes Avenue, Pittsburgh.

Applications for City of Pittsburgh residents are available online at www.city.pittsburgh.pa.us/finance or in the Real Estate Office, 1st Floor, City-County Building, 414 Grant Street, Pittsburgh.

For additional information on the Act 132 Residential Visitability Design Tax Credit Program, you may call the Allegheny County Office of Property Assessments at (412) 350-4600.