Pennsylvania · Property tax exemptions · Updated Oct 2026
Pennsylvania property tax exemptions
Homestead, senior, veteran, disability and surviving-spouse breaks in Pennsylvania: what each one is worth, who qualifies, how to apply and the deadline, in plain English.
See the ruleshomestead exemption
Yessenior break
See the rulesdisabled veterans
March 1homestead deadline
1.30%median tax rate
Exemptions by group
Every break for one group on one page, with step-by-step instructions and the tools set for that group.
Property Tax/Rent Rebate Program, Disabled Veterans' Real Estate Tax Exemption
Where to apply in Pennsylvania
Your county assessment office takes applications for the homestead exclusion, and your school district (and in some places the county or city) sets how much it is worth. In Philadelphia, the city Department of Revenue runs the homestead exemption. Disabled veterans apply through their County Director of Veterans Affairs; the Property Tax/Rent Rebate is run by the PA Department of Revenue.
Some amounts depend on where you live. In Pennsylvania, some of these breaks or their amounts are set or adjusted by your county, city or town, as each exemption below explains. Ask your local assessor for the figure that applies to your home.
Property tax exemptions in Pennsylvania
Homestead
Homestead and Farmstead Exclusion (Taxpayer Relief Act)
Lowers the assessed value of your home for school property tax (and, where adopted, county or city tax) by a fixed amount set by your school district, paid for mainly with state gaming money. The amount differs by district. Example: in Philadelphia the exemption takes $100,000 off your home's assessed value, saving most homeowners up to $1,399 a year starting in 2025.
Who qualifies
You own the home and it is your primary residence (domicile). Condos and co-ops count. Only one primary residence. No age or income test.
How to apply
Get the Homestead/Farmstead application from your county assessment office and file it there. In Philadelphia, apply online at the Philadelphia Tax Center, by phone at (215) 686-9200, or by mail to City of Philadelphia, Department of Revenue, P.O. Box 52817, Philadelphia, PA 19115.
Form
Application for Homestead and Farmstead Exclusions (county form)
Deadline
March 1 before the school tax year (July 1 or January 1) you want it for. This date is in state law and cannot be extended by the Governor. Philadelphia: December 1 of each year (apply by October 1 to see it on your next bill).
Renewal
Generally one-time; school districts must tell you by December 31 if your approval is denied or about to expire, and you must report if the home stops being your primary residence. In Philadelphia you never reapply unless your deed changes (refinancing, adding or removing a co-owner).
Law
Taxpayer Relief Act, Act 1 of Special Session 1 of 2006; Homeowner Tax Relief Act (Act 72 of 2004), sec. 341; Philadelphia: Act 50 of 1998
A yearly state rebate of $380 to $1,000 based on income. Homeowners with income of $32,070 or less get an automatic supplement of $190 to $500 (up to $1,500 total) if their property taxes are more than 15% of income, or if they live in Philadelphia, Pittsburgh or Scranton.
Who qualifies
Pennsylvania homeowners (or renters) who are 65 or older, widows or widowers 50 or older, or people with disabilities 18 or older, with household income of $48,110 or less. Rebate tiers: $0-$8,550 income up to $1,000; $8,551-$16,040 up to $770; $16,041-$19,240 up to $460; $19,241-$48,110 $380.
Income limit
$48,110 household income per year (current program year)
How to apply
Apply online with myPATH (English or Spanish), by mail on Form PA-1000, or in person with free help at a Revenue district office, Area Agency on Aging, senior center or legislator's office. Include proof of age or disability, proof of income, and your property tax receipts.
Pennsylvania resident, honorably discharged or released under honorable conditions, who served during a period of war or armed conflict (as determined by the VA; some expeditionary medals also count), and who, because of that service, is blind, paraplegic, has lost two or more limbs, or has a 100% permanent service-connected disability or a total disability rating based on individual unemployability from the VA. You must own the home alone, with your spouse, or as tenants by the entirety, and live in it as your main home, and the State Veterans' Commission must find financial need. An unmarried surviving spouse keeps or gets the exemption if the Commission finds need.
Income limit
Financial need: annual income of $114,637 or less is presumed to show need. The State Veterans' Commission set this level on January 1, 2025; the law adjusts it every two years for inflation, so it is the level for 2026 and the next change is due January 1, 2027 (51 Pa.C.S. 8904(1)). With higher income you can still show need if your allowable expenses exceed your income.
How to apply
Contact your County Director of Veterans Affairs, who helps you file the application. Bring your DD-214, VA rating letter, income proof and property deed.
Deadline
None. State law sets no filing deadline; you can apply at any time through your County Director of Veterans Affairs. The exemption starts once the State Veterans' Commission certifies need to your county assessment board (51 Pa.C.S. 8903).
Renewal
One-time approval, but the State Veterans' Commission must review every case of financial need at least once every five years (51 Pa.C.S. 8904(3)); report changes in income or ownership.
Senior Citizen Real Estate Tax Freeze (Philadelphia only)
Freezes your Philadelphia Real Estate Tax bill at the amount from the year you qualify, so it does not go up when your assessment or the tax rate rises.
Who qualifies
Philadelphia homeowners who live in the home and are 65 or older, or live with a spouse 65 or older, or are 50 or older and were married to someone who was 65 or older when they died, with total income of $33,500 or less (single) or $41,500 or less (married) for 2022 and later years.
Income limit
$33,500 single / $41,500 married (applies for 2022 and later years)
How to apply
File the Senior Citizen Real Estate Tax Freeze application with the Philadelphia Department of Revenue with proof of income for your first eligible year.
The homestead application deadline is March 1 and is set by law; the Governor cannot extend it (DCED).
In Philadelphia, owners with a 10-year residential tax abatement cannot also get the homestead exemption until the abatement ends (City of Philadelphia).
The Property Tax/Rent Rebate deadline was extended to December 31, 2026 (PA Department of Revenue).
Savings estimate for Pennsylvania
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Pennsylvania
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Pennsylvania
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Pennsylvania
Is there a homestead exemption in Pennsylvania?
Yes: the Homestead and Farmstead Exclusion (Taxpayer Relief Act). Lowers the assessed value of your home for school property tax (and, where adopted, county or city tax) by a fixed amount set by your school district, paid for mainly with state gaming money. The amount differs by district. Example: in Philadelphia the exemption takes $100,000 off your home's assessed value, saving most homeowners up to $1,399 a year starting in 2025. Who qualifies: You own the home and it is your primary residence (domicile). Condos and co-ops count. Only one primary residence. No age or income test.
When is the deadline to apply for the homestead exemption in Pennsylvania?
March 1 before the school tax year (July 1 or January 1) you want it for. This date is in state law and cannot be extended by the Governor. Philadelphia: December 1 of each year (apply by October 1 to see it on your next bill).
Do I have to reapply for the homestead exemption every year in Pennsylvania?
Generally one-time; school districts must tell you by December 31 if your approval is denied or about to expire, and you must report if the home stops being your primary residence. In Philadelphia you never reapply unless your deed changes (refinancing, adding or removing a co-owner).
Are there property tax breaks for seniors in Pennsylvania?
Property Tax/Rent Rebate Program: A yearly state rebate of $380 to $1,000 based on income. Homeowners with income of $32,070 or less get an automatic supplement of $190 to $500 (up to $1,500 total) if their property taxes are more than 15% of income, or if they live in Philadelphia, Pittsburgh or Scranton. Senior Citizen Real Estate Tax Freeze (Philadelphia only): Freezes your Philadelphia Real Estate Tax bill at the amount from the year you qualify, so it does not go up when your assessment or the tax rate rises.
Do disabled veterans get a property tax exemption in Pennsylvania?
Disabled Veterans' Real Estate Tax Exemption: 100% exemption from real estate tax on your home.
Where do I apply for property tax exemptions in Pennsylvania?
Your county assessment office takes applications for the homestead exclusion, and your school district (and in some places the county or city) sets how much it is worth. In Philadelphia, the city Department of Revenue runs the homestead exemption. Disabled veterans apply through their County Director of Veterans Affairs; the Property Tax/Rent Rebate is run by the PA Department of Revenue.
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.