Pennsylvania property tax: rates, relief and appeals

How does property tax work in Pennsylvania?

There is no state property tax on homes. Bills come from three local taxing bodies, based on the assessed value of the property that your county assessment office sets. Rates and exclusions differ by county, municipality and school district, so look up the one for your address. In Philadelphia, the city and the School District of Philadelphia each levy a rate on all real estate, and the Office of Property Assessment (OPA) sets the values. Bills are mailed by the Department of Revenue, usually in December, and are due March 31.

When a home sells, the new bill does not follow the sale price automatically. It follows the assessment. The city’s 2027 revaluation notices were mailed in the summer of 2026, and the city estimated the change in the bill for the median-valued home at about $97 for tax year 2027 (City of Philadelphia, June 2026).

Which exemptions and relief programs exist?

Statewide school-tax exclusion. Under the Taxpayer Relief Act (Special Session Act 1 of 2006), school districts receive gaming-funded money to reduce property taxes, and state law lets a local governing body exclude a fixed dollar amount of the assessed value of each homestead (primary residence) and farmstead. Owners apply to the assessor by March 1, except in a city of the first class, where the governing body sets the deadline, no later than December 1 (53 Pa.C.S. § 8584). In Philadelphia the Act 1 money is used to reduce the wage tax instead (Pennsylvania Department of Education).

Philadelphia Homestead Exemption. If you own and live in your Philadelphia home, the exemption removes $100,000 from assessed value. You can claim it with a mortgage. Apply by December 1; to see it on your bill, apply by October 1. You do not reapply unless your deed changes. Owners with a 10-year residential tax abatement are not eligible.

Longtime Owner Occupants Program (LOOP). For owners whose assessment rose at least 50% in one year or 75% over five years, who have lived in the home at least 10 years and are within the income limit (for one person, $103,050 at 120% of area median income). It caps the assessment. You cannot hold LOOP and the Homestead Exemption together, and applications are due September 30 each year.

Senior Citizen Real Estate Tax Freeze. Owners 65 or older (or qualifying spouses and widows) with income of $33,500 or less (single) or $41,500 or less (married) can freeze their bill, so it cannot rise even if the rate or assessment does. Applications are due September 30. The city also lists a low-income freeze with no age requirement, a payment agreement and an installment plan.

State Property Tax/Rent Rebate Program. For people 65 or older, widows and widowers 50 or older, and people with disabilities 18 or older. The maximum standard rebate is $1,000, and the income limit for 2025 property taxes is $48,110 (Pennsylvania Department of Revenue). The filing deadline is December 31, 2026.

How do I appeal my assessment?

Outside Philadelphia, state law lets any person aggrieved by an assessment appeal to the county board of assessment appeals by September 1, or by a date the county commissioners set that is no earlier than August 1 (53 Pa.C.S. § 8844). A notice of a changed assessment gives you 40 days from its date. Check your county’s calendar.

In Philadelphia, formal appeals go to the Board of Revision of Taxes (BRT) by the first Monday in October. You can instead, or in addition, request a First Level Review. You must choose at least one of the two.