Pennsylvania · Property tax exemptions for surviving spouses · Updated Oct 2026

Pennsylvania property tax exemptions for surviving spouses (2026)

Every statewide property tax break in Pennsylvania that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.

Short answer

The main property tax break for surviving spouses in Pennsylvania is the Property Tax/Rent Rebate Program. A yearly state rebate of $380 to $1,000 based on income.

Worth
See the rules
Income limit
$48,110 household income per year
Deadline
December 31

Also on this page:

Property tax breaks for surviving spouses in Pennsylvania

Low income

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.

For surviving spouses: 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.

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.
Deadline
The 2025 claim year is due December 31, 2026 (deadline extended by the Department of Revenue; the statutory date is June 30).
Renewal
Every year
Law
Taxpayer Relief Act, Chapter 13 (53 P.S. 6926.1301 et seq.), as amended by Act 7 of 2023

Source: official page

Disabled veterans

Disabled Veterans' Real Estate Tax Exemption

100% exemption from real estate tax on your home.

For surviving spouses: An unmarried surviving spouse keeps or gets the exemption if the Commission finds need.

Who qualifies
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.
Law
51 Pa.C.S. 8901-8906

Source: official page

How to apply, step by step

Property Tax/Rent Rebate Program

  1. 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.
  2. Include proof of age or disability, proof of income, and your property tax receipts.

Form: PA-1000 Property Tax or Rent Rebate Claim (or myPATH online)

Deadline: The 2025 claim year is due December 31, 2026 (deadline extended by the Department of Revenue; the statutory date is June 30).

Renewal: Every year

Disabled Veterans' Real Estate Tax Exemption

  1. Contact your County Director of Veterans Affairs, who helps you file the application.
  2. 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.

Savings estimate for Pennsylvania

None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.

Eligibility finder for Pennsylvania

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Pre-set for surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.

Leave empty if you'd rather not say.

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

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.

The checklist asks for no personal details and nothing is sent to our server: the files are made on your device.

Exemptions to include

Questions about surviving spouses property tax breaks in Pennsylvania

Who qualifies for property tax breaks for surviving spouses in Pennsylvania?

Property Tax/Rent Rebate Program: 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. Disabled Veterans' Real Estate Tax Exemption: 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.

Is there an income limit for surviving spouses' property tax breaks in Pennsylvania?

Property Tax/Rent Rebate Program: $48,110 household income per year (current program year) Disabled Veterans' Real Estate Tax Exemption: 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.

When is the deadline for surviving spouses to apply in Pennsylvania?

Property Tax/Rent Rebate Program: The 2025 claim year is due December 31, 2026 (deadline extended by the Department of Revenue; the statutory date is June 30). Disabled Veterans' Real Estate Tax Exemption: 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).

Do surviving spouses have to reapply every year in Pennsylvania?

Property Tax/Rent Rebate Program: Every year. Disabled Veterans' Real Estate Tax Exemption: 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.

Where do surviving spouses apply for property tax breaks 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. For the Property Tax/Rent Rebate Program: 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.

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Sources

Last checked: Oct 2026.