Low Income Senior Citizen Real Estate Tax Freeze
The City of Philadelphia Revenue Department will "freeze" your Real Estate Tax if you meet certain age and income requirements. Once approved, if your assessment changes or the tax rate changes, your tax due will not increase. If the tax liability decreases (either due to a rate decrease or a lower assessment), the tax due will also be lowered to the new amount.
- $23,500 or less for a single person; or
- $31,500 or less for a married couple
- Aged 65 years or older; or
- Spouse (in the same household) is aged 65 years or older; or
- Aged 50 years or older AND is a widow or widower of someone who was aged 65 years or older
You must send proof of age with your application. Do not send original documents; only photocopies will be accepted. Examples of proof of age are a Social Security award letter, driver's license or birth certificate. Any document that clearly shows a date of birth will be accepted for consideration.
Complete the application on household income section as indicated. Documentation for proof of income may be requested at the discretion of the department. Revenue is authorized to perform an income verification check with the Internal Revenue Service and the Pennsylvania Department of Revenue Bureau of Individual Taxes. If at any time your income is found to exceed the program limits, you will be billed for additional monies due. Applications are due in mid-October to freeze the following year's real estate tax.
Philadelphia Department of Revenue
P.O. Box 53190
Philadelphia, PA 19105
Also look at the low income hardship agreement options for additional bill payment assistance.