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Did you know the City of Altoona offers a tax abatement on qualified new construction homes? This abatement is for new residential properties. This program offers at 100% exception from property taxation on the first $75,000 of actual value. This exemption is good for a period of five years and is only valid for new construction owner-occupied properties. It is not an automatic program so an application must be submitted to the City of Altoona.