The exemptions will be applied to the INCREASE in assessed value due to the new construction and improvements. ![]() While there are some differences, properties that meet the eligibility requirements set forth in the ordinances and resolutions will have a portion of their real estate taxes exempted over a period of time. ![]() The exemptions for the Borough and School District apply to residential, industrial, commercial and other business properties – the exemptions for the County do not include residential properties, and also requires a minimum of $25,000 in improvements. Manheim Borough, Manheim Central School District, and Lancaster County have adopted ordinances and resolutions that provide for tax exemption for new construction and improvements to existing properties within the Borough. LERTA – Local Economic Revitalization Tax Assistance.ing
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