Council approves 'LOOP' tax‑exemption ordinance to cap reassessment increases for some long‑time owner‑occupants

Allegheny County Council · February 10, 2026

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Summary

Allegheny County Council passed ordinance 13812‑26 (the "LOOP" program), which caps year‑one property tax increases after countywide reassessment for qualifying long‑time owner‑occupants (eligibility includes 10+ years of occupancy, ownership, and AMI at or under 125%). Debate focused on AMI thresholds and potential unintended beneficiaries; the ordinance passed on roll call.

The Allegheny County Council voted to adopt ordinance 13812‑26, commonly referred to in the meeting as the long‑time owner‑occupant or "LOOP" program. Sponsors and committee members described it as a targeted measure to protect residents who have lived in and owned their homes for a long period from steep, year‑one increases following a countywide reassessment.

Council members explained the ordinance's key eligibility criteria: a homeowner must have lived in the property for at least 10 years as their primary residence, own the property, have a household area median income (AMI) at or below 125% and experience a tax increase of at least 35% following reassessment. If a homeowner meets those conditions, the ordinance caps their first‑year tax increase at 35%.

Proponents said the measure protects seniors and long‑term residents in rapidly gentrifying neighborhoods and avoids potential legal challenges by applying uniformly across the county rather than singling out specific municipalities. Opponents said the AMI cap may exclude households slightly above 125% AMI and urged sending the bill back to committee to refine eligibility.

After committee discussion and floor debate, the council took a roll call vote and passed the ordinance (transcript roll call recorded 14 yes, 1 no). The county executive had earlier signaled support for policies to protect long‑time homeowners; implementation details — including outreach to eligible residents after reassessment — were discussed as part of communications responsibilities for county staff.

Council members also discussed outreach and communication plans to ensure eligible residents receive notice if reassessment triggers protections under the new ordinance. Several speakers emphasized the need for clearer communication and the use of existing committee structures to make adjustments if inequities emerge following reassessment.