The Department of Revenue will stop your Real Estate Tax bill from increasing if you meet income requirements regardless of age. You must own and live in the property as a primary residence.
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 changes. If your tax liability decreases due to a lower property assessment or a tax rate decrease, we will update your benefit, lower your bill, and freeze it at the new amount.
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Eligibility
Applicants must meet the income requirements and own and live the property as a primary residence to be eligible for the Low-Income Real Estate Tax freeze.
Income requirements
Eligible applicant(s) cannot exceed a total yearly gross income of:
- $33,500 for a single person, or
- $41,500 for a married couple.
You must submit proof of income along with the application and other requested documentation.
Cooperative Properties qualify for the freeze
Eligible homeowners living in cooperative buildings may enroll in the program. If you are an eligible low-income resident, you must complete a special “COOP APPLICATION” and follow a process that involves sharing your enrollment status with your building’s property management.
See the Forms & instructions section for a COOP APPLICATION.
At what year does it freeze my bill?
If accepted into the program, you will freeze your bill to the previous year’s amount. The Low-Income Tax Freeze was enacted in 2024, and first-year applicants will freeze their 2025 bill at the 2024 value. Use the program application and follow the instructions. You can have the tax freeze together with the Homestead Exemption.
If you have a Real Estate Tax balance from a prior year, it will be adjusted to reflect the new frozen amount. Applicants are not eligible for a refund for Real Estate taxes paid in prior years.
Applying for the tax freeze
The deadline to apply is January 31 of each year. The fastest and easiest way to apply is online through the “Search for a property” link on the Philadelphia Tax Center, under the “Property” panel. You don’t need to create a username and password to submit your application electronically.
You can also:
- Download and complete an application form, including the section on household income.
- Gather documentation that proves income eligibility for yourself and/or your spouse, whichever is applicable.
- Examples of proof of income 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 – Salary and wages of Taxpayer and Spouse
- Unemployment/Workers compensation statements or award letters
- Child support and alimony
- Any other documentation you may have.
- Make copies of your documentation. Do not send original documents; only photocopies will be accepted.
- Examples of proof of income include, but are not limited to:
- Gather documentation that proves 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
- Examples for proof of residency include, but are not limited to:
- Gather documentation to prove your identity
- Examples of proof of identity, but are not limited to:
- State ID
- Passport
- PHL City ID
- Driver License
- Examples of proof of identity, but are not limited to:
- Mail your application and support documents to:
Department of Revenue
P.O. Box 53190
Philadelphia, PA19105