Payments, assistance & taxes

Low-income senior citizen Real Estate Tax freeze

The Philadelphia Department of Revenue will stop increasing your Real Estate Tax amount if you meet certain age and income requirements.

Under the Real Estate Tax freeze, the amount of property tax you pay each year will not increase, even if your property assessment or the tax rate changes. If your tax liability decreases due to a lower property assessment or a tax rate decrease, the amount of Real Estate Tax you owe will also be lowered to the new amount.

Eligibility

Applicants must meet both age and income requirements to be found eligible for a Real Estate Tax freeze.

Age requirements

For purposes of this program, an eligible senior is someone who meets any of the following descriptions:

  • A person aged 65 years or older;
  • A person who lives in the same household with a spouse who is aged 65 years or older; or
  • A person aged 50 years or older who is a widow of someone who reached the age of 65 before passing away.

Income requirements

Eligible applicant(s) will have a total income of:

  • $23,500 or less for a single person; or
  • $31,500 or less for a married couple.

Applying for the tax freeze

1. Download and complete an application form, including the section on household income.

2. Gather documentation that proves age eligibility for yourself and/or your spouse, whichever is applicable.

Examples of proof of age include:

  • Birth certificates.
  • Marriage certificates.
  • Driver’s licenses.
  • Social Security award letters.

Any document that clearly shows a date of birth will be accepted for consideration.

3. Make copies of your documentation. Do not send original documents; only photocopies will be accepted.

4. Mail your application and proof of age to:

Philadelphia Department of Revenue
P.O. Box 53190
Philadelphia, PA 19105

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