Pennsylvania · Philadelphia City · Local exemptions · Updated Oct 2026
Philadelphia City, PA property tax exemptions (2026)
The property tax breaks that are set or run locally in Philadelphia City, on top of Pennsylvania’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.
What is different in Philadelphia City
Philadelphia runs its own programs through the Department of Revenue instead of the county-assessor homestead process: a $100,000 Homestead Exemption (up to $1,399 a year from 2025), Real Estate Tax freezes for low-income seniors and other low-income owners, LOOP for long-time owners hit by big assessment jumps, and a tax deferral. The state school relief money for Philadelphia goes to cut the wage tax, not property tax.
Apply at
Philadelphia Department of Revenue
Phone
215-686-9200
Local breaks
Homestead Exemption, Low-Income Senior Citizen Real Estate Tax Freeze, Low-Income Real Estate Tax Freeze, Longtime Owner Occupants Program (LOOP), Real Estate Tax Deferral Program, Active Duty Tax Credit (Reserve and National Guard)
Reduces your property's assessed value by $100,000 for the Real Estate Tax; most homeowners save up to $1,399 a year starting in 2025.
Set by
city
Tax year
2026
Who qualifies
You own the Philadelphia home and live in it as your primary residence; a mortgage, being a new owner or owing back taxes does not disqualify you. Not available with a 10-year residential tax abatement (you may cancel the abatement to get it). A conditional exemption for up to three years exists for tangled titles (inherited home, fraudulent deed, rent-to-own).
How to apply
Apply online on the Philadelphia Tax Center (no login needed), by phone at the Homestead Hotline (215) 686-9200, or by mail to City of Philadelphia, Department of Revenue, P.O. Box 52817, Philadelphia, PA 19115. Tangled-title applicants mail a paper application marked "Tangled Title" with a Homestead Affidavit and two proofs of identity or address.
Freezes your Real Estate Tax bill so it does not go up even if the assessment or tax rate rises; it goes down if the assessment or rate falls.
Set by
city
Tax year
2026
Who qualifies
Age 65 or older, living with a spouse 65 or older, or a widow(er) 50 or older of someone who reached 65; owner-occupant.
Income limit
$33,500 total income for a single person; $41,500 for a married couple
How to apply
Apply on the Philadelphia Tax Center (Search for a property, then "Apply for real estate assistance programs"), or mail the application with copies of proof of age and income to Department of Revenue, P.O. Box 53190, Philadelphia, PA 19105. Co-op residents use a special co-op application.
Freezes your bill at the previous year's amount; it can be combined with the Homestead Exemption.
Set by
city
Tax year
2026
Who qualifies
Owner-occupants of any age who meet the income limit.
Income limit
$33,500 total yearly gross income for a single person; $41,500 for a married couple
How to apply
Apply online on the Philadelphia Tax Center using the combined application, by mail to Department of Revenue, P.O. Box 53190, Philadelphia, PA 19105, or in person at a municipal service center. Include proof of income (and spouse's), residency and identity. Questions: (215) 686-6442.
Caps your assessment when it jumps: at 1.5 times last year's value (if it rose 50%+ in a year) or 1.75 times the lowest value of the past five years (if it rose 75%+), locked in while you stay eligible. Cannot be combined with the Homestead Exemption.
Set by
city
Tax year
2026
Who qualifies
Owner-occupant for at least 10 years whose assessment rose at least 50% from last year or 75% over five years; current on property taxes (or in a payment agreement); no tax abatement on the home.
Income limit
120% of area median income by household size, e.g. $103,050 for 1 person, $147,200 for 4 (150% AMI for households enrolled before 2023)
How to apply
Apply on the Philadelphia Tax Center (combined application) or mail the LOOP application to Department of Revenue, P.O. Box 53190, Philadelphia, PA 19105. If you have the Homestead Exemption, request its removal at the same time. LOOP hotline: (215) 686-9200.
If your Real Estate Tax rises more than 15% from the previous year, you can defer the excess until the home is sold or transferred (interest of at least 2% a year; the deferred amount is a lien).
Set by
city
Tax year
2026
Who qualifies
Owner-occupants who are current on taxes or in a payment agreement and whose tax is above a share of household income: more than 25%, 12%, 8% or 5% depending on income tier.
Income limit
Four income tiers by household size (e.g. household of 4: Tier 4 is $35,800 or less, tax must exceed 5% of income)
How to apply
Submit the Real Estate Tax deferral application to the Department of Revenue.
Active Duty Tax Credit (Reserve and National Guard)
No City share of Real Estate Tax for the days you were on active duty outside Pennsylvania (does not apply to the School District share).
Set by
city
Tax year
2026
Who qualifies
Members of a U.S. armed forces reserve component or the National Guard called to active duty outside Pennsylvania who own and live in their Philadelphia home.
How to apply
Apply on the Philadelphia Tax Center or with the Active Duty Tax Credit form, with a signed statement from your military unit giving the number of active-duty days outside Pennsylvania.
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Philadelphia City
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Philadelphia City
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 Philadelphia City
What property tax exemptions are there in Philadelphia City?
Philadelphia runs its own programs through the Department of Revenue instead of the county-assessor homestead process: a $100,000 Homestead Exemption (up to $1,399 a year from 2025), Real Estate Tax freezes for low-income seniors and other low-income owners, LOOP for long-time owners hit by big assessment jumps, and a tax deferral. The state school relief money for Philadelphia goes to cut the wage tax, not property tax. Local breaks here: Homestead Exemption; Low-Income Senior Citizen Real Estate Tax Freeze; Low-Income Real Estate Tax Freeze; Longtime Owner Occupants Program (LOOP); Real Estate Tax Deferral Program; Active Duty Tax Credit (Reserve and National Guard).
Where do I apply for a property tax exemption in Philadelphia City?
Philadelphia Department of Revenue Phone: 215-686-9200 Address: P.O. Box 52817, Philadelphia, PA 19115 (Homestead mail). Also: Office of Property Assessment (OPA), which sets assessed values; shows homestead status on Property Search. Also: Board of Revision of Taxes (BRT), which hears appeals of homestead denials (within 30 days of the denial letter).
When is the deadline to apply in Philadelphia City?
Homestead Exemption: December 1 each year; apply by October 1 to see it on your next bill. Low-Income Senior Citizen Real Estate Tax Freeze: September 30 each year; if you missed it and are already 65, Revenue can enroll you backdated. Low-Income Real Estate Tax Freeze: September 30 each year; the 2026 window closed September 30, 2026, so a new application now counts toward 2027. Longtime Owner Occupants Program (LOOP): September 30 each year for that year's bill (applications accepted year-round; the 2026 window closed September 30, 2026) Real Estate Tax Deferral Program: not confirmed; ask the office. Active Duty Tax Credit (Reserve and National Guard): March 31.
Is there an income limit for Philadelphia City’s local breaks?
Homestead Exemption: no income limit listed. Low-Income Senior Citizen Real Estate Tax Freeze: $33,500 total income for a single person; $41,500 for a married couple. Low-Income Real Estate Tax Freeze: $33,500 total yearly gross income for a single person; $41,500 for a married couple. Longtime Owner Occupants Program (LOOP): 120% of area median income by household size, e.g. $103,050 for 1 person, $147,200 for 4 (150% AMI for households enrolled before 2023) Real Estate Tax Deferral Program: Four income tiers by household size (e.g. household of 4: Tier 4 is $35,800 or less, tax must exceed 5% of income) Active Duty Tax Credit (Reserve and National Guard): no income limit listed.
Do I have to reapply every year in Philadelphia City?
Homestead Exemption: Never reapply unless your deed changes (refinancing, adding or removing a co-owner). Increases in the exemption amount apply automatically. Low-Income Senior Citizen Real Estate Tax Freeze: not confirmed. Low-Income Real Estate Tax Freeze: not confirmed. Longtime Owner Occupants Program (LOOP): Continues while eligible; report within 45 days if you no longer qualify. Real Estate Tax Deferral Program: not confirmed. Active Duty Tax Credit (Reserve and National Guard): not confirmed.
Good to know in Philadelphia City
You cannot have LOOP and the Homestead Exemption at the same time; the freezes can be combined with the Homestead Exemption.
Homestead denials can be appealed to the Board of Revision of Taxes within 30 days of the denial letter (601 Walnut St., Suite 325 E., Philadelphia, PA 19106).
Philadelphia's share of state Act 1 tax relief is used to lower the wage tax, so there is no separate PDE per-homestead school amount here.
Median effective tax rate for Philadelphia City: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, county figures as published by Tax Foundation. The rate is property taxes paid divided by home value.