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Pennsylvania Property Tax Exemptions: Homestead, Senior and Veteran Relief

Pennsylvania property tax relief: the homestead exemption, senior, veteran and disability exemptions, how and when to apply, and how to appeal your assessment, from official state sources.

Quick answers for Pennsylvania

Homestead exemption
Pennsylvania's homestead and farmstead exclusion (under the Taxpayer Relief Act; the deadline is set by Section 341 of Act 72 of 2004) reduces the assessed value of each approved homestead or farmstead by the same amount before school property tax is computed, using property tax… Pennsylvania DCED, Property Tax Relief Through Homestead Exclusion
How to apply
The owner files the homestead/farmstead application with the county assessor (county assessment office), which decides whether all or part of the parcel qualifies. 53 Pa.C.S. § 8584; Pennsylvania DCED, Property Tax Relief Through Homestead Exclusion
Application deadline
Applications are due not later than March 1 of each year to receive the exclusion for school tax years beginning the following July 1 or January 1 (in a city of the first class, the governing body sets the date, no later than December 1 of the prior year). 53 Pa.C.S. § 8584; Pennsylvania DCED, Property Tax Relief Through Homestead Exclusion
Senior exemptions and freezes
Property Tax/Rent Rebate Program: homeowners and renters age 65 and older, widows and widowers 50 and older, and people with disabilities 18 and older with household income of $48,110 or less may receive a rebate of up to $1,000 (standard maximum, for income of $0 to $8,550). Pennsylvania Department of Revenue, Property Tax/Rent Rebate Program

Last verified: 2026-10-27

The homestead exemption

Homestead exemptionPennsylvania's homestead and farmstead exclusion (under the Taxpayer Relief Act; the deadline is set by Section 341 of Act 72 of 2004) reduces the assessed value of each approved homestead or farmstead by the same amount before school property tax is computed, using property tax reduction allocations the Commonwealth distributes to each school district. Only a primary residence qualifies: a homestead must be used primarily as the domicile of an owner who is a natural person, and a farmstead must be at least ten contiguous acres in commercial agricultural production used as the owner's domicile. Some condominium and cooperative units can qualify. The amount of the exclusion varies by school district and is not guaranteed until funds are available.
Source: Pennsylvania DCED, Property Tax Relief Through Homestead Exclusion
How to applyThe owner files the homestead/farmstead application with the county assessor (county assessment office), which decides whether all or part of the parcel qualifies. Annual reapplication is not required by statute, but a county may adopt a schedule for review or reapplication of approved properties, and school districts must tell homeowners by December 31 if an approval is due to expire. An owner whose property stops qualifying must notify the assessor within 45 days. A false application, or failure to report a change in use, makes the owner liable for the unpaid taxes plus interest and a 10% penalty; knowing fraud is a third-degree misdemeanor with a fine up to $2,500.
DCED: https://dced.pa.gov/local-government/property-tax-relief-homestead-exclusion/
Source: 53 Pa.C.S. § 8584; Pennsylvania DCED, Property Tax Relief Through Homestead Exclusion
Application deadlineApplications are due not later than March 1 of each year to receive the exclusion for school tax years beginning the following July 1 or January 1 (in a city of the first class, the governing body sets the date, no later than December 1 of the prior year). The deadline is set by statute and cannot be extended by executive order.
DCED: https://dced.pa.gov/local-government/property-tax-relief-homestead-exclusion/
Source: 53 Pa.C.S. § 8584; Pennsylvania DCED, Property Tax Relief Through Homestead Exclusion

Senior, veteran and disability relief

Senior exemptions and freezesProperty Tax/Rent Rebate Program: homeowners and renters age 65 and older, widows and widowers 50 and older, and people with disabilities 18 and older with household income of $48,110 or less may receive a rebate of up to $1,000 (standard maximum, for income of $0 to $8,550). Supplemental rebates, raising the total up to $1,500, are calculated automatically for homeowners with income of $32,070 or less whose property taxes exceed 15% of income, and for certain residents of Philadelphia, Scranton or Pittsburgh. Apply online through myPATH, by mail or in person; a new application is required every year. The deadline for applications for 2025 rebates is December 31, 2026.
Source: Pennsylvania Department of Revenue, Property Tax/Rent Rebate Program
Veteran exemptionsDisabled Veterans' Real Estate Tax Exemption: a Pennsylvania resident with an honorable or under-honorable-conditions discharge who served during a period of war (as determined by the VA), and who has a VA-rated 100% permanent service-connected disability, total disability individual unemployability, or service-connected blindness, paraplegia, or loss of two or more limbs, may have the principal dwelling exempted from real estate taxes. The property must be owned solely by the veteran, jointly with a spouse, or by the entireties. Financial need is required: effective January 1, 2025, applicants with annual income of $114,637 or less are presumed to have need; above that, need is shown when allowable monthly expenses exceed monthly household income. Surviving spouses are covered. Apply through the County Director of Veterans Affairs.
Source: Pennsylvania Department of Military and Veterans Affairs, Real Estate Tax Exemption
Disability exemptionsPeople with disabilities age 18 and older with household income of $48,110 or less are eligible for the Property Tax/Rent Rebate Program (up to $1,000 standard rebate; supplemental rebates for some homeowners).
Source: Pennsylvania Department of Revenue, Property Tax/Rent Rebate Program
Other relief (credits, deferrals, circuit breakers)The Property Tax/Rent Rebate Program covers both homeowners and renters who meet the age, disability or widow(er) and income tests. Homeowners in each school district may also receive the homestead/farmstead exclusion funded by state property tax reduction allocations.
DCED: https://dced.pa.gov/local-government/property-tax-relief-homestead-exclusion/
Source: Pennsylvania Department of Revenue, Property Tax/Rent Rebate Program; Pennsylvania DCED

Paying and appealing

Appealing your assessmentAny person aggrieved by an assessment may appeal in writing to the county board (board of assessment appeals). Annual appeals are due on or before September 1, unless the county commissioners set an earlier date no earlier than August 1 with at least two weeks' published notice. Appeals of a changed or new assessment are due within 40 days of the date of the notice. The board's decision may be appealed to the court of common pleas within 30 days of the decision's mailing date. A denial of a homestead exclusion application may be appealed to the board using the same procedures.
Homestead denial appeals: https://www.legis.state.pa.us/WU01/LI/LI/CT/HTM/53/00.085.084.000..HTM
Source: 53 Pa.C.S. §§ 8844, 8584

Property Tax & Homestead Exemptions FAQ

What is the homestead exemption in Pennsylvania?
Pennsylvania's homestead and farmstead exclusion (under the Taxpayer Relief Act; the deadline is set by Section 341 of Act 72 of 2004) reduces the assessed value of each approved homestead or farmstead by the same amount before school property tax is computed, using property tax reduction allocations the Commonwealth distributes to each school district. Only a primary residence qualifies: a homestead must be used primarily as the domicile of an owner who is a natural person, and a farmstead must be at least ten contiguous acres in commercial agricultural production used as the owner's domicile. Some condominium and cooperative units can qualify. The amount of the exclusion varies by school district and is not guaranteed until funds are available.
How do you apply for a homestead exemption in Pennsylvania?
The owner files the homestead/farmstead application with the county assessor (county assessment office), which decides whether all or part of the parcel qualifies. Annual reapplication is not required by statute, but a county may adopt a schedule for review or reapplication of approved properties, and school districts must tell homeowners by December 31 if an approval is due to expire. An owner whose property stops qualifying must notify the assessor within 45 days. A false application, or failure to report a change in use, makes the owner liable for the unpaid taxes plus interest and a 10% penalty; knowing fraud is a third-degree misdemeanor with a fine up to $2,500.
When is the deadline to apply for a homestead exemption in Pennsylvania?
Applications are due not later than March 1 of each year to receive the exclusion for school tax years beginning the following July 1 or January 1 (in a city of the first class, the governing body sets the date, no later than December 1 of the prior year). The deadline is set by statute and cannot be extended by executive order.
Do seniors get a property tax exemption in Pennsylvania?
Property Tax/Rent Rebate Program: homeowners and renters age 65 and older, widows and widowers 50 and older, and people with disabilities 18 and older with household income of $48,110 or less may receive a rebate of up to $1,000 (standard maximum, for income of $0 to $8,550). Supplemental rebates, raising the total up to $1,500, are calculated automatically for homeowners with income of $32,070 or less whose property taxes exceed 15% of income, and for certain residents of Philadelphia, Scranton or Pittsburgh. Apply online through myPATH, by mail or in person; a new application is required every year. The deadline for applications for 2025 rebates is December 31, 2026.
Do disabled veterans pay property tax in Pennsylvania?
Disabled Veterans' Real Estate Tax Exemption: a Pennsylvania resident with an honorable or under-honorable-conditions discharge who served during a period of war (as determined by the VA), and who has a VA-rated 100% permanent service-connected disability, total disability individual unemployability, or service-connected blindness, paraplegia, or loss of two or more limbs, may have the principal dwelling exempted from real estate taxes. The property must be owned solely by the veteran, jointly with a spouse, or by the entireties. Financial need is required: effective January 1, 2025, applicants with annual income of $114,637 or less are presumed to have need; above that, need is shown when allowable monthly expenses exceed monthly household income. Surviving spouses are covered. Apply through the County Director of Veterans Affairs.
Is there a property tax exemption for people with disabilities in Pennsylvania?
People with disabilities age 18 and older with household income of $48,110 or less are eligible for the Property Tax/Rent Rebate Program (up to $1,000 standard rebate; supplemental rebates for some homeowners).
What property tax relief programs does Pennsylvania offer?
The Property Tax/Rent Rebate Program covers both homeowners and renters who meet the age, disability or widow(er) and income tests. Homeowners in each school district may also receive the homestead/farmstead exclusion funded by state property tax reduction allocations.
How do you appeal a property tax assessment in Pennsylvania?
Any person aggrieved by an assessment may appeal in writing to the county board (board of assessment appeals). Annual appeals are due on or before September 1, unless the county commissioners set an earlier date no earlier than August 1 with at least two weeks' published notice. Appeals of a changed or new assessment are due within 40 days of the date of the notice. The board's decision may be appealed to the court of common pleas within 30 days of the decision's mailing date. A denial of a homestead exclusion application may be appealed to the board using the same procedures.

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General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.