Munhall Borough Council voted Nov. 18 to adopt an ordinance establishing a temporary tax exemption on the value attributable to improvements made to deteriorated property within the borough.

The ordinance, described at a public hearing by the solicitor, provides 100% exemption for the value of improvements in the first two years, 70% in year three, 50% in year four and 30% in year five. The exemption applies only to the value attributable to improvements, not to existing assessed value.

During council questions, a member asked how a countywide reassessment during the exemption period would affect the abatement. The solicitor said the draft includes language allowing Munhall Borough to change or eliminate the abatement schedule at the borough’s discretion if assessed values change for reasons not attributable to construction or improvement. "Nothing herein shall preclude a taxpayer or the local taxing authorities ... from appealing the assessment valuation," the solicitor said, and added that the ordinance intentionally preserves the borough's option to terminate the schedule if needed.

The ordinance will be recorded and requires an engineer's diagram to be attached as part of the implementation process, the solicitor said. Council moved and seconded adoption and approved the ordinance by roll-call vote; the chair announced the motion carried.

Next steps: the solicitor and borough staff will finalize any ministerial edits and record the ordinance as required. The public hearing record remains open only for the proceedings held Nov. 18.