To revive economically distressed land in communities throughout the Commonwealth with the powerful market-based incentive of tax abatement.

Business, property owners and residents

Not applicable

• LERTA and TIFs are not applicable under the KOZ or KOEZ program
• Businesses that move out of the zone within five years of locating in the zone and business that fail to meet the relocation provisions of the Act may be subject to recapture of benefits received and forfeiture of future benefits

• Residents - maintain compliance with all state and local tax laws and reside 184 consecutive days in the zone
• Businesses - must own or lease real property in a zone and actively conduct a trade, profession or business from the property and remain compliant with state and local tax laws and building codes. Existing Pennsylvania businesses relocating into a zone must meet the relocation provisions of the Act. Existing businesses that are expanding, new businesses and out-of-state businesses moving into Pennsylvania need only move into a zone, file a one page annual application for benefits and submit the application with a synopsis of the business, which contains a description of the business, job creation potential and the anticipated capital investment
• property owner - maintain compliance with all state and local tax laws and building codes

Not Applicable

Not applicable

Not applicable

Please contact Pat Winsor for full details and assistance.