Pennsylvania Property Tax Exemption

Pennsylvania offers several forms of property tax relief designed to reduce the financial burden on homeowners, seniors, individuals with disabilities, and veterans.

While local governments levy property taxes, the Commonwealth administers and supports key relief programs, most notably the Homestead/Farmstead Exclusion, the Property Tax/Rent Rebate Program, and the Disabled Veterans’ Real Estate Tax Exemption.

Additional exemptions apply to certain nonprofit and government-owned properties.

Homestead/Farmstead Exclusion

The Homestead/Farmstead Exclusion reduces the taxable portion of a property’s assessed value, which directly lowers school district property taxes on a qualifying primary residence. The amount of savings varies by school district and county, depending on local millage rates and assessed values.

Eligibility

You must own the property and use it as your permanent, primary residence. A farmstead must:

• Be part of a homestead property, and
• Consists of at least 10 contiguous acres used for agricultural purposes.

How to Apply

Applications are handled by your county assessment office. Forms are typically available on your county or municipality’s official website, such as:

• The City of Philadelphia Tax Center
• Cumberland County Assessment Office (and similar county sites statewide)
• The usual deadline is March 1 to receive the exclusion for the current tax year.

Electronic filing is highly recommended when available through your county’s online portal, as it provides faster confirmation and easier updates if ownership or residency changes.

Property Tax/Rent Rebate Program

The Property Tax/Rent Rebate Program provides cash rebates—not property tax exemptions—to eligible residents. It is administered by the Pennsylvania Department of Revenue and is separate from the Homestead/Farmstead Exclusion. Eligible applicants may qualify for both programs.

Eligibility

You must meet both an age/disability requirement and an income requirement:

Age or Status

• Age 65 or older, or
• A widow or widower age 50 or older, or
• A person with a disability age 18 or older

Income

• Annual household income of $45,000 or less
• 50% of Social Security income is excluded when calculating eligibility

How to Apply

Applications may be submitted:

• Online through the PA Department of Revenue’s myPATH portal (recommended), or
• By mail using a paper application

Free assistance is often available through:

• Local state representative or senator offices
• Area Agencies on Aging

Disabled Veterans’ Real Estate Tax Exemption

Pennsylvania offers a full real estate tax exemption for qualifying veterans who are 100% permanently disabled due to service-related injuries.

Eligibility

To qualify, the veteran must:

• Be a resident of Pennsylvania
• Have been honorably discharged from the U.S. Armed Forces
• Have a 100% service-connected disability rating from the U.S. Department of Veterans Affairs
• Demonstrate financial need
• Veterans with gross annual income of $114,637 or less are generally presumed to meet this requirement
• Own and occupy the property as their primary residence

How to Apply

• This exemption is administered by the Pennsylvania Department of Military and Veterans Affairs (DMVA).
• Applicants typically apply through their county veterans affairs office, which forwards the request for state approval.

While parts of this process may require documentation by mail, applicants should use electronic submission options whenever available and confirm receipt with their county or veterans office.

Other Property Tax Exemptions

Certain properties are exempt from Pennsylvania property taxes due to their ownership or use, including:

• Properties owned by nonprofit organizations that qualify as “institutions of purely public charity.”

Properties used for public purposes, such as:

• Churches and religious institutions
• Hospitals and schools
• Government buildings (courthouses, municipal facilities)

Eligibility depends on strict legal criteria, and determinations are typically made at the county assessment level.

Final Recommendation: File Electronically When Possible

For nearly all Pennsylvania property tax relief programs:

• Electronic filing is faster
• Reduces processing delays and paperwork errors
• Provides confirmation and tracking
• Simplifies future renewals or updates

Taxpayers should always check their county assessment office, the PA Department of Revenue, or DMVA websites for the most up-to-date electronic filing options and deadlines.