Under the Real Estate Tax Freeze, the amount of property tax you pay each year will not increase, even if your property assessment or tax rate changes. If your tax liability decreases due to a lower property assessment or a decrease in the tax rate, the amount of Real Estate Tax you owe will also be reduced to the new amount.
Applicants must meet age and income requirements to be eligible for a real estate tax freeze.
For purposes of this program, an eligible senior is someone who meets any of the following descriptions:
A person 65 years of age or older,
A person who lives in the same household with a spouse who is 65 years of age or older, or
A person age 50 or older who is the widow of someone who turned 65 before death.
Eligible applicants will have a total income of:
$33,500 or less for a single person, or
$41,500 or less for a married couple.
For seniors living in a Cooperative Property
Eligible seniors living in cooperative buildings can enroll in the program. If you are an eligible senior, you must complete a special “COOP APPLICATION” and follow a process that involves sharing your enrollment status with your building’s property management.
If you meet the age, income and residency requirements in any year since 2018 to 2023, your application will apply during the first year you were eligible. Use the current application and follow the instructions.
You will need to provide proof of income during the first year you are eligible. If you have a property tax balance from a prior year, it will be adjusted to reflect the new frozen tax amount. Applicants are not eligible for a refund of property taxes paid in prior years.
Request a tax freeze
The deadline to apply is September 30 of each year. The quickest and easiest way to apply is oronline through “Search for a property” link in the Philadelphia Tax Centerunder the “Property” panel. You do not need to create a username and password to submit your application electronically.
You also can:
Download and complete a Application formincluding the section on household income.
Gather documentation demonstrating age and income eligibility for yourself and/or your spouse, as applicable.
Examples of proof of age include:
Social Security award letters.
Any document that clearly shows a date of birth will be accepted for consideration.
Examples of proof of income include, but are not limited to:
Social Security Award Letters (SSA, SSDI, SSI)
Retirement Income or Rental Income Statements
Interest and dividends
Pay stubs from your current employer
W-2 or state/federal tax return – Salary and wages of taxpayer and spouse
Unemployment/workers’ compensation statements or award letters
Child support and alimony
Any other documentation you have.
Make copies of your documentation. Do not send original documents; Only photocopies will be accepted.
Send your application and proof of age to:
revenue Department PO Box 53190 Philadelphia, Pennsylvania 19105