Income-based programs for residents Information about a number of income-based assistance options for qualifying residents and business owners. Set up an Owner-occupied Real Estate Tax Payment Agreement (OOPA) Program guidelines for homeowners who agree to make affordable monthly payments on property taxes that are past due. Set up a Real Estate Tax Installment Plan Instructions for senior citizens and low-income taxpayers who want to pay their Real Estate Tax in monthly installments. Find free tax preparation assistance for qualifying taxpayers Information about when and where Philadelphia residents can file their taxes for FREE. Apply for the Longtime Owner Occupants Program (LOOP) Income and program requirements for Real Estate Tax bill discounts. Apply for the low-income Real Estate Tax freeze Application details for the Low-income Real Estate Tax freeze program. Apply for the senior citizen Real Estate Tax freeze Senior homeowners who meet age and income requirements can freeze their property taxes. Enroll in the Real Estate Tax deferral program Eligibility and requirements for postponing payment on increases in Real Estate Taxes. Set up a water bill payment plan Information about payment agreements available to water bill customers. Apply for water bill customer assistance How to apply for assistance on your water bill based on income, age, or a special situation that is making it hard to pay your water bill.