General Code (Contains Borough Ordinances) (Please note amendments which supersede sections of the General Code listed below)
LERTA – Local Economic Revitalization Tax Assistance.
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. 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. 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 will be applied to the INCREASE in assessed value due to the new construction and improvements. Application for the exemptions must be made at the time of building permit application.
For example, if you own a commercial property currently assessed at $250,000, and you propose improvements that will increase your assessment by $100,000, you will continue to pay full real estate taxes on the existing $250,000 assessed value, but you will only be required to pay new real estate taxes on $10,000 of the $100,000 increase after the first year, and then on $20,000 of the $100,000 increase after the second year, and so on until after the 10th year when you would be paying real estate taxes on the full $100,000 increase in assessed value. The details of the eligibility requirements and other provisions for each taxing body (i.e. Borough, School District, and County) are provided below within the applicable ordinance or resolution.
Should you have questions, please do not hesitate to contact the Borough Manager.
Ordinance 653 Solid Waste (Supersedes Chapter 184 in the General Code)
Ordinance 650 Zoning Ordinance Amendment -Outdoor Cafe – Adopted 6-28-16 (Note this supersedes Section 220-74 currently shown in the General Code Chapter 220)
Ordinance 649 Flood Ordinance – Flood Ordinance adopted at the 3/29/16 Borough Council Meeting. This update has been mandated in all Lancaster County (and other) municipalities to assure that our ordinance meets FEMA requirements. This is necessary in order to allow property owners to obtain flood insurance, and ensure that the Borough will be eligible for Federal and State assistance should a severe flooding event occurs. (Note this supersedes the Flood Damage Protection Ordinance Currently Shown in the General Code Chapter 124)
Ordinance 648 SALDO – Subdivision and Land Development Ordinance (SALDO) adopted at the 3/29/16 Borough Council Meeting.
Ordinance 647 Noise (Note this supersedes the Noise Ordinance Currently Shown in the General Code Chapter 145)
SECTION F Open Burning – Open burning of waste materials is prohibited in the Borough.