Current through Register Vol. 54, No. 45, November 9, 2024
Section 4300.65 - Renovations, improvements, repairs and maintenanceRenovations are considered to be an adaptation of available space within a completed structure. Improvements extend the life or increase the productivity of the asset. Repairs and maintenance are considered to be those activities which either restore an asset to, or maintain it at, its normal or expected service life.
(1) The Department will participate in costs classified as renovations, improvements or repairs and maintenance. A classification is further defined for reimbursement purposes as minor if the cost is $10,000 or less, and major if the cost exceeds $10,000. Within a classification, the determination of costs as minor or major shall be on a per property basis. For example, renovation costs for an individual property may not otherwise be broken down to avoid being defined as major renovations.(2) Minor renovations, improvements or repairs and maintenance may be expensed or amortized.(3) Major renovations, improvements or repairs and maintenance may be amortized or expensed. In either case, they shall be used in the county program for at least 5 years. If they are not used for 5 years, part of the major renovations, improvements or repairs funded by the Department, proportionately equal to the remaining unused time in the 5 year period, shall be refunded by the county to the Department. This section cited in 55 Pa. Code § 4300.41 (relating to applicability); and 55 Pa. Code § 4300.48 (relating to occupancy).