Philadelphia Senior Property Tax Relief 2026–27: The Senior Tax Freeze, Homestead Exemption, LOOP, Installment Plans and the State Rebate
Philadelphia's property assessments have climbed sharply in many neighborhoods, and for older homeowners on Social Security or a pension, a bigger Real Estate Tax bill can upend a careful budget. The good news is that the city and state run several programs that can stop the increases, lower the bill or spread it out, and one that sends money back.
This guide covers the city's Senior Citizen Real Estate Tax Freeze, including a little-known way to lock in an older, lower bill, plus the Homestead Exemption, the Longtime Owner Occupants Program (LOOP), the senior installment plan, tax deferral and Pennsylvania's Property Tax/Rent Rebate.
Last checked October 2026. Sources: City of Philadelphia Department of Revenue program pages and a September 2026 Revenue Department post, plus the Pennsylvania Department of Revenue's Property Tax/Rent Rebate page. This is general information, not tax advice.
The Short Version
Senior Tax Freeze: stops your Real Estate Tax bill from rising if you're 65 or older and earn $33,500 or less (single) or $41,500 or less (married). Apply once. The deadline is September 30, but late enrollment is possible.
Lock in an earlier year: if you qualified as far back as 2018, you can freeze your bill at that year's amount.
Homestead Exemption: cuts your assessed value by $100,000, saving most homeowners up to $1,399 a year.
Installment plan: every Philadelphia senior can pay current-year taxes monthly, regardless of income.
State rebate: $380 to $1,000, plus up to $500 more for some Philadelphia homeowners. Apply by December 31, 2026.
Questions: City hotline (215) 686-9200. State rebate line 1-888-222-9190.
The Senior Citizen Real Estate Tax Freeze
What it does
Under the freeze, the city says, the amount of property tax you pay each year won't increase, even if your assessment or the tax rate goes up. If your bill would go down because of a lower assessment or tax rate, you pay the lower amount instead.
Who qualifies
You must meet one of these age rules:
you're 65 or older;
you live with a spouse who's 65 or older; or
you're 50 or older and widowed from someone who reached 65 before passing away.
You must also own the home and live in it as your primary residence, and meet the income limit:
Year you first qualified | Single | Married |
2018 to 2021 | $27,500 or less | $35,500 or less |
2022 to present | $33,500 or less | $41,500 or less |
The retroactive benefit
This is the feature many seniors miss. The Revenue Department says you can freeze your bill based on the first year you were eligible, going back to 2018, not just this year.
The city's example: say you turned 65 in 2021 but didn't know about the program. Your assessment and taxes have since gone up. If you met the age, income and occupancy rules in 2021, you can apply now and freeze your bill at the 2021 amount.
Two important limits:
You'll need proof of income for that first eligible year. A Social Security or pension statement can help.
It isn't a refund. The city says you won't get money back for taxes already paid in prior years. Any unpaid balance from earlier years will be adjusted to the frozen amount.
Deadlines and renewal
The deadline is September 30 each year. But the city says that if you miss it, it can enroll you backdated if you're already 65 or older.
It's a one-time application. The city's form says that if you took part last year, you're automatically enrolled this year. If your deed changes for any reason, you must reapply.
The Revenue Department also says you can apply even if your name isn't on the deed, whether because of a tangled title or a reverse mortgage. Seniors in co-ops use a special co-op application.
How to apply
Online (fastest): use "Search for a property" on the Philadelphia Tax Center. No username or password needed.
By mail: send the application with photocopies (never originals) of proof of age and income to Department of Revenue, P.O. Box 53190, Philadelphia, PA 19105.
Proof of age: birth certificate, marriage certificate, driver's license, Social Security award letter, or any document that clearly shows your date of birth.
Proof of income: Social Security award letters, pension or retirement statements, bank statements, pay stubs, W-2s or tax returns, unemployment or workers' comp statements, child support or alimony, and similar records.
The Homestead Exemption
If you own your Philadelphia home and live in it as your primary residence, you're eligible. The exemption reduces your assessed value by $100,000. Starting in 2025, the city says, most homeowners save up to $1,399 a year.
Key details from the city:
Apply once. You don't need to reapply unless your deed changes, such as when you refinance or add or remove a co-owner.
Still eligible if you have a mortgage, are a new homeowner or are behind on taxes.
Not available while you have a 10-year residential tax abatement.
Tangled title? A conditional exemption may be available for up to three years.
Deadline: December 1 each year. Apply by October 1 to see it on your next bill.
Apply on the Philadelphia Tax Center or by phone at (215) 686-9200.
LOOP: For Big Assessment Jumps
The Longtime Owner Occupants Program helps homeowners whose assessments rose sharply. You may qualify if your assessment went up at least 50% over last year or at least 75% over the past five years. LOOP caps the increase at 1.5 or 1.75 times the earlier amount and locks it in while you stay eligible.
To qualify, you must:
have lived in your home for at least 10 years;
be current on property taxes, or in a payment agreement or installment plan; and
have income below the limit, for example $103,050 for one person or $117,800 for two (120% of area median income). Households enrolled before 2023 can stay under a higher 150% limit.
One catch: you can't have LOOP and the Homestead Exemption at the same time. The city notes that if your assessment rose by exactly 50% or 75%, you won't save right away compared with the Homestead Exemption, so compare before switching.
Paying Over Time: The Senior Installment Plan
The city's Real Estate Tax Installment Plan lets you pay current-year taxes in monthly installments. All seniors qualify regardless of income: you must be at least 65, or have a spouse in the same household who is.
Apply online through the combined assistance application on the Philadelphia Tax Center, or by mail. Paper applications must be received by March 31.
Finish the plan and you're automatically enrolled for the next year.
Miss payments and the plan defaults. You're removed, and the full balance plus interest and charges becomes due.
Real Estate Tax Deferral
If your Real Estate Tax goes up by more than 15% from the previous year, you may be able to defer the excess until the property is sold or transferred. Eligibility depends on household income and size, and on how large your tax bill is compared with your income. The city charges interest of at least 2% a year, and the deferred amount is subject to a lien.
Pennsylvania's Property Tax/Rent Rebate
On top of city programs, the state sends rebates to older adults and people with disabilities who own or rent.
Who qualifies: homeowners and 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.
How much:
Income | Standard rebate |
$0 to $8,550 | $1,000 |
$8,551 to $16,040 | $770 |
$16,041 to $19,240 | $460 |
$19,241 to $48,110 | $380 |
Philadelphia bonus. Homeowners in Philadelphia, Scranton and Pittsburgh with income of $32,070 or less whose property taxes are more than 15% of income automatically get a supplemental rebate of $190 to $500.
Deadline and how to apply. Applications for 2025 rebates are due December 31, 2026. Apply online at mypath.pa.gov, by mail on form PA-1000 or with free in-person help. You must reapply every year. The state says it will never ask for your bank information over the phone.
Where to Start
If you're 65 or older and own your home, a sensible order is:
Confirm you have the Homestead Exemption. It's the broadest benefit and doesn't depend on income.
Check the Senior Tax Freeze income limits, including for the year you turned 65. If you qualified then, apply using that year.
Compare LOOP only if your assessment jumped by 50% in a year or 75% over five years, since it replaces the Homestead Exemption.
Sign up for the installment plan if paying one large bill is the problem.
File for the state rebate every year you qualify.
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