Pittsburgh Senior Property Tax Relief 2026–27: Allegheny County Act 77, the Homestead Exclusion, and the State Rebate With a Pittsburgh Bonus
Pittsburgh homeowners deal with property tax from three directions: the county, the city, and the school district. No single program cuts all three, but several programs can be combined, and seniors who use all of them can save a meaningful amount every year.
This guide covers the three that matter most for older and disabled Pittsburgh residents, in the order you should check them:
Allegheny County's Act 77 Senior Citizen Tax Relief, a 30% discount on the county tax bill;
Act 50, the Homestead/Farmstead Exclusion, which lowers your assessed value for county taxes; and
Pennsylvania's Property Tax/Rent Rebate (PTRR), which for Pittsburgh residents can include a supplemental rebate, with a December 31, 2026 deadline.
Quick Comparison
Program | Benefit | Who qualifies | Apply to | Deadline |
Act 77 Senior Citizen Tax Relief | 30% off gross county taxes, max $650 a year | Age 60+ (or widow/widower 50+, or permanently disabled 18+), 10-year owner-occupant, income $30,000 or less | Allegheny County Treasurer | 2026 application due June 30, 2026 |
Act 50 Homestead/Farmstead Exclusion | Assessment reduced by $18,000 for county tax purposes | Owners whose Allegheny County home is their primary residence | Allegheny County | See county |
PA Property Tax/Rent Rebate | $380 to $1,000 standard; up to $1,500 with supplement | Age 65+, widows/widowers 50+, people with disabilities 18+; income $48,110 or less | PA Department of Revenue (myPATH) | December 31, 2026 for 2025 claims |
Program 1: Act 77 Senior Citizen Tax Relief (Allegheny County)
What it gives you
According to the Allegheny County Treasurer, Act 77 provides qualified applicants a 30% discount on the gross amount of county taxes, up to $650 per year. It also comes with two payment perks:
an installment option to pay the gross county taxes in two equal installments; or
if you do not use installments, an additional 2% discount for paying in full by the discount date.
If you already paid when you are approved, the Treasurer says you will be sent a refund for the overpaid balance.
Who qualifies
You must meet all three requirements the Treasurer lists:
1. Longtime owner-occupant
You have owned and occupied a primary residence in Allegheny County continuously for the past 10 years. If you moved within those 10 years but kept owning and living in your new home as your primary residence, you still qualify.
If you bought the home with help from a government or nonprofit housing program, the requirement is 5 consecutive years.
2. Age or disability (met by December 31 of the tax year)
age 60 or older, or married with either spouse 60 or older;
a widow or widower age 50 or older; or
permanently disabled and over 18. This must be verified with a physician's letter stating permanent disability. The Treasurer says a letter from Social Security will not be accepted.
3. Income of $30,000 or less
Total annual gross household income must be $30,000 or less. Here is the important detail: when you add up income, you count only 50% of Social Security, SSI, and Railroad Retirement Tier 1 benefits (excluding Medicare). All other income counts at 100%.
Example of the math: a homeowner with $36,000 a year in Social Security and no other income counts only $18,000, which is under the limit.
The application asks you to list wages, Social Security and SSI (divided by 2), Railroad Retirement Tier 1 (divided by 2), pensions and IRA distributions, interest and dividends, self-employment and rental income (enter $0 for a loss), alimony, and other income such as gambling or lottery winnings.
Documents required
The Treasurer says an application cannot be processed without proof of age and income. Send photocopies only, not originals.
Proof of age: a copy of one of the following: PA driver's license, birth certificate, PA ID card, or passport.
Proof of income: a copy of your 2025 federal income tax return. If you did not file, send copies of SSA-1099 (Social Security), 1099-R (pension), 1099-G (government payments), and all other income, plus a signed letter stating you did not file a federal return.
Housing subsidy recipients: include your annual recertification letter showing the subsidy amount.
Disability-based applicants: the physician's letter.
Deadline and where to send it
The 2026 application had to be postmarked by June 30, 2026. That date has passed for 2026. Check with the Treasurer's Office for the next year's application. Mail to:
Allegheny County Treasurer, Senior Citizen Tax Relief Program, Room 108 Courthouse, 436 Grant Street, Pittsburgh, PA 15219-2497.
Questions: 412-350-4100 or toll-free 1-866-282-8297 (TAXS).
You usually do not need to reapply
The Treasurer says you do not have to reapply each year. Relief continues as long as you remain the owner-occupant and your gross household income does not exceed $30,000. You must notify the office in writing if your income goes over $30,000 or the deed ownership changes. The exception is people in a housing subsidy program, who must reapply.
Program 2: Act 50 Homestead/Farmstead Exclusion
Allegheny County lists Act 50 for property owners whose primary residence is in Allegheny County. The benefit is a reduction of your home's assessed value by $18,000, for county tax purposes only. There is no age or income test. If you have not filed for it, ask the county; it applies to county taxes only.
Program 3: Pennsylvania Property Tax/Rent Rebate, With a Pittsburgh Supplement
This state program is separate from the county programs and is open to renters too.
Who qualifies
The PA Department of Revenue says you must be:
65 or older;
a widow or widower 50 or older; or
a person with a disability 18 or older;
and have household income of $48,110 or less.
How much
2025 income | Standard maximum 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 |
The Pittsburgh supplement
The Department of Revenue says supplemental rebates of $190 to $500 go to applicants with the most need. They are calculated automatically for property owners with $32,070 or less in income whose property taxes are more than 15% of their income, and for those who live in Philadelphia, Scranton or Pittsburgh. With the supplement, the maximum total reaches $1,500 for the lowest income bracket.
2025 income | Standard | Supplement max | Total max |
$0 to $8,550 | $1,000 | $500 | $1,500 |
$8,551 to $16,040 | $770 | $385 | $1,155 |
$16,041 to $19,240 | $460 | $230 | $690 |
$19,241 to $32,070 | $380 | $190 | $570 |
How and when to apply
Deadline: applications for 2025 rebates are due December 31, 2026. Applications postmarked by that date are accepted.
Online: through myPATH, which the Department says is free, requires no account, and is available in English and Spanish.
Help: free assistance is available at Department of Revenue district offices, local Area Agencies on Aging, and state legislators' offices. Call 1-888-222-9190.
Reapply every year. Unlike Act 77, PTRR eligibility is based on each year's income and taxes or rent.
Check status with myPATH's "Where's My Rebate?" tool, using your Social Security number, claim year and date of birth.
Approved rebates are paid starting July 1, as required by law.
If You Are Denied or Unsure
Act 77, income just over $30,000: recheck your math. Only half of Social Security, SSI and Railroad Retirement Tier 1 counts.
Act 77, disability: a Social Security letter is not accepted. Get a physician's letter stating permanent disability.
Act 77, under 10 years in your home: if you moved within the county and kept owning and living in each home, the time can still count. If you bought with a government or nonprofit program, the requirement is 5 years.
Missing documents: the Treasurer cannot process an application without proof of age and income. Call 412-350-4100 to confirm what is missing.
PTRR questions or a denied claim: call the Department of Revenue at 1-888-222-9190 or visit a free in-person help location.
Related Guides
Sources
This guide gives general information, not tax or legal advice. Income limits and deadlines change; confirm with the official sources above before you apply.
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