The City of Philadelphia has increased the income limits for three property tax relief programs. The new limits are in line with the 2026 Income Limits guide released by the U.S. Department of Housing and Urban Development (HUD).
If you were previously denied because your income was slightly higher than the previous limits, you have a chance to reapply:
New LOOP income caps
The Longtime Owner Occupants Program (LOOP) helps you save on your Real Estate Tax bill by “locking in” your home’s assessment. It’s for homeowners who’ve lived in their home for at least 10 years. Our website has a complete list of LOOP eligibility guidelines. This blog post focuses only on the new income and family size guidelines. Here are a few:
| Family Size | Income Cap (120% of AMI) | Income Cap for those enrolled before 2023 (150% of AMI) |
|---|---|---|
| 1 | $103,350 | $128,850 |
| 2 | $117,800 | $147,250 |
| 3 | $132,500 | $165,650 |
| 4 | $147,200 | $184,050 |
| 5 | $159,000 | $198,800 |
New OOPA income limits
The Owner-occupied Real Estate Tax Payment Agreement (OOPA) lets you pay your property tax debts in monthly installments. Even though everyone qualifies for an OOPA, these changes will affect your terms and discounts. You can find a full list of these guidelines and a description of each tier on our website. We’re only sharing a portion of the new household size and income guidelines below:
| Household size | Monthly income | ||||
|---|---|---|---|---|---|
| Tier 5 | Tier 4 | Tier 3 | Tier 2 | Tier 1 | |
| 1 | $0 – $1,075 | $1,076 – $2,150* | $2,151 – $3,579 | $3,580 – $5,008 | $5,009 and up |
| 2 | $0 – $1,229 | $1,230- 2,454* | $2,455 – $4,092 | $4,093 – $5,725 | $5,726 and up |
| 3 | $0 – $1,383 | $1,384- 2,763* | $2,764 – $4,604 | $4,605 – $6,7442 | $6,443 and up |
| 4 | $0 – $1,533 | $1,534 – $3,067* | $3,068- $5,116 | $5,114 – $7,154 | $7,155 and up |
| 5 | $0 – $1,658 | $1,659- 3,313* | $3,314 – $5,525 | $5,526- $7,729 | $7,730 and up |
Updated income caps for Installment Plans
The Real Estate Tax Installment Plan lets you spread your bill over the year without paying interest or penalties. All seniors who own and live in their homes qualify for the program, regardless of income. Even if you’re not a senior, you may qualify for an Installment Plan if you meet these new income guidelines:
| Family Size | Monthly Max Household Income | Annual Max Household Income |
|---|---|---|
| 1 | $3,579 | $42,950 |
| 2 | $4,092 | $49,100 |
| 3 | $4,604 | $55,250 |
| 4 | $5,113 | $61,350 |
| 5 | $5,525 | $66,300 |
Don’t miss the deadlines
- Apply for LOOP to keep your bill stable and predictable. The deadline is September 30 each year.
- Installment Plan applications are due March 31 every year.
- OOPA, on the other hand, is open enrollment; you don’t need a down payment to sign up for this program.
Philadelphia’s property tax relief programs are income-based. Your income must not exceed each program’s limit.
