The Department of Revenue will stop your Real Estate Tax bill from increasing if you meet income requirements.
Under the Low-Income 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 increases. If you later receive a lower property assessment, or if the tax rate decreases, we will update your benefit, lower your bill, and freeze it at the new amount.
You must own and live in the property as your primary residence. You do not need to be above or below a specific age.
You can estimate how much your tax bill will be if you enroll in the program by using the calculator on the Property Search website.
Jump to:
Eligibility
You must meet the income requirements and own and live in the property as your primary residence to be eligible.
Income requirements
Your total yearly gross income cannot be higher than:
- $33,500 for a single person, or
- $41,500 for a married couple.
You must submit proof of income and other documents with your application.
How does it freeze my bill?
If you are accepted, your bill will be frozen to the previous year’s amount due. For example, if you applied in 2025, your real estate taxes would be frozen at the amount you were billed in 2024. You can combine this tax freeze with the Homestead Exemption.
If you still have an unpaid Real Estate Tax balance from a prior year, it will be adjusted according to the new frozen amount. If you paid your Real Estate Tax in prior years, you are not eligible for a refund.
Apply online
The deadline to apply is September 30 each year. The fastest and easiest way to apply is online through the Philadelphia Tax Center. You don’t need to create a username and password to submit your application electronically.
How to use the Philadelphia Tax Center to apply
Follow the on-screen prompts. Include documents that provide proof that you are eligible when you submit your application.
Apply by mail or in person
You can also apply for the tax freeze:
By mail
Fill out the application form and send it with the documents that prove you are eligible to:
Department of Revenue
P.O. Box 53190
19105
In person
Drop off your application, along with the documents that prove you are eligible, at one of the municipal service centers.
Documents to include
To make sure your application isn’t delayed, please include the following documents. Do not send original documents – only send copies.
Proof of income
If you are married, you need to also provide proof of your spouse’s income.
Examples include, but are not limited to:
- Social Security (SSA, SSDI, SSI) award letters
- Pension statements
- Bank statements
- Retirement income or rental income statements
- Interest and dividends
- Pay stubs from your current employer
- W-2 or state/federal tax return that show salary and wages
- Unemployment/Workers compensation statements or award letters
- Child support and alimony
- Any other documentation you may have.
Proof that you live on the property
Examples for proof of residency include, but are not limited to:
- Bank statements
- Utility bills
- Benefit award letters
- Any other documentation you may have.
Proof of your identity
Examples of identification include, but are not limited to:
- State ID
- Passport
- PHL City ID
- Driver License
Cooperative properties
Eligible homeowners who live in co-ops may enroll in the program. If you are an eligible low-income resident, you must complete a special “co-op application.” Your enrollment status will need to be shared with your building’s property management.