The Owner-Occupied Payment Agreement (OOPA) program allows homeowners to make affordable monthly payments on property taxes that are past due. To be eligible, you must live in the home that you own. If your name is not on the deed to the home you live in, but you have a legal interest in the property, you may also be eligible.
To stay eligible, you’re required to pay all new property taxes as they become due. However, some participants may be able to roll new property taxes into their existing agreement. Some low-income and senior residents are eligible for OOPAs with a $0-minimum monthly payment.
You don’t need to make a down payment to sign up for an OOPA.
A trust can sometimes be eligible for OOPA. The Department of Revenue’s legal team reviews OOPA applications submitted by trusts, and may request additional information as part of the process.
Monthly payment amounts
Most people choose to set up their monthly payments based on their household size and monthly income. If you find your monthly payments are not affordable, you may request a review of your individual income and expenses. In this case, your monthly payment will be based on your net monthly income after expenses.
Income-based monthly payments
To determine the minimum monthly payment amounts, OOPA participants are arranged into one of five Tiers. Tiers are based on monthly household income and family size. Depending on your Tier, you will pay a percentage of your monthly income towards your Real Estate Tax bill each month:
| Tier 5 | Tier 4 | Tier 3 | Tier 2 | Tier 1 |
|---|---|---|---|---|
| 0% | 5% | 8% | 10% | 10% |
- You may be eligible to have a percentage of interest or penalties waived based on household income and family size. To find out if you are eligible, look at the table below.
- If you pay 0% or 5% of your monthly income towards your Real Estate Tax bill, your new property taxes will be automatically included in your agreement.
- If you are a Tier 4 participant, you may still be eligible to pay $0 per month if:
- You are 65 years or older; or
- You are 55 years or older, and a widow(er) of someone who passed away after 65; or
- You are permanently disabled; or
- Your review of individual income and expenses shows net, monthly income below $25
To find out what you would be asked to pay, find your household size in the table below. Then, find what tier your income falls into to see how much you will be asked to pay each month. This table also shows if you will be required to pay interest or penalties.
| Household size | Monthly income | ||||||
|---|---|---|---|---|---|---|---|
| Tier 5 | Tier 4 | Tier 3 | Tier 2 | Tier 1 | |||
| 1 | $0 – $1,004 | $1,005 – $2,008* | $2009 – $3,346 | $3,347 – $4,683 | $4,684 and up | ||
| 2 | $0 – $1,150 | $1,151- 2,296* | $2,297 – $3,825 | $3,826 – $5,350 | $5,351 and up | ||
| 3 | $0 – $1,292 | $1,293 – 2,583* | $2,584 – $4,304 | $4,305 – $6,021 | $6,022 and up | ||
| 4 | $0 – $1,433 | $1,434 – $2,867* | $2,868- $4,779 | $4,780 – $6,688 | $6,689 and up | ||
| 5 | $0 – $1,550 | $1,551- 3,100* | $3,101 – $5,163 | $5,164- $7,225 | $7,226 and up | ||
| 6 | $0 – $1,667 | $1,668 – $3,497* | $3,498 – $5,546 | $5,547 – $7,758 | $7,759 and up | ||
| 7 | $0 – $1,779 | $1,780- $3,945* | $3,946 – $5,929 | $5,930 – $8,296 | $8,297 and up | ||
| 8 | $0 – $1,896 | $1,897 – $4,393* | $4,394 – $6,313 | $6,314 – $8,829 | $8,830 and up | ||
| 9 | $0 – $2,008 | $2,009 – $4,842* | $4,843 – $6,692 | $6,693- $9,363 | $9,364 and up | ||
| 10 | $0 – $2,125 | $2,126 – $5,290* | $5,291 – $7,075 | $7,076 – $9,900 | $9,901 and up | ||
| You pay | 0% of your monthly income | 5% of your monthly income – see more information below | 8% of your monthly income | 10% of your monthly income | 10% of your monthly income | ||
| Interest you pay | 0% | 0%* | 50% | 100% | 100% | ||
| Penalties you pay | 0% | 0%* | 0% | 0% | 100% | ||
*If you fall into Tier 4, you may still be eligible to pay 0% of your monthly income if:
- You are 65 years or older; or
- You are 55 years or older, and a widow(er) of someone who passed away after 65; or
- You are permanently disabled; or
- Your review of individual income and expenses shows net, monthly income below $25
For example, a household with four people and a monthly income of $3,000, pays 8%, or $240, each month. They are also entitled to a waiver of 50% of the interest and all the penalties that have accrued from late payment.
Monthly payments based on a review of your income and expenses
If you find your monthly payments are not affordable, you may request a review of your individual income and expenses. With this option, the monthly payment is based on your net monthly income after expenses. Your new property taxes will be automatically included in your agreement.
Applying for a repayment plan
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 read and complete this Owner-Occupied Real Estate Payment Agreement application.
All applicants must provide proof of:
- Residency. Two different forms of proof are required. One must be a valid government-issued photo identification. Some examples are a driver’s license, passport, or military ID. The other can be one of several options, including utility bills, voter registration cards, employment records, or other documents that show your name and the address of your property. A full list of accepted forms of proof is included in the application.
- Income. Copies of income tax returns, pay stubs, benefits awards letters, court support orders, pension income statement, and similar documentation. See the application for more details.
Applicants claiming one of the statuses below must submit additional documents.
- Senior: A valid government identification that shows applicant is 65 or older
- Widow(er): A copy of a valid death certificate of spouse
- Permanently disabled: An SSI/SSDI/VA/Black Lung award letter, or Physician’s statement
Supplement forms
Depending on your situation, you may also need to provide supplement forms, such as:
- Tangled title supplement. If your name is not on the deed of your home, but you believe that you have an ownership interest in your home, you will need to complete the Tangled title supplement. You will list the reasons for your ownership interest. Valid documents that prove ownership interest may include copies of fraudulent deed filings, notarized deed that puts title in your name, certified copies with the Register of Wills’ that name you as the administrator of the owner’s estate, or similar documentation.
- Expenses supplement. If you request a review of your individual income and expenses, you will need to complete the Expenses supplement. You will list your monthly expenses. Valid documents that prove expenses may include mortgage payment receipts, utility bills, transportation costs, medical bills, child support payments, and other expenses.
- Proof of disability supplement. Complete this form only if you have no other valid proof of permanent disability. Valid documents that prove disability include Social Security Insurance award letter, Social Security Disability Insurance award letter, Railroad Retirement Disability award letter, Veteran’s Affairs 100% Disability award letter, or Black Lung Benefit award letter.
- $0 Income statement supplement. If you are claiming $0 income, you will need to provide a signed statement saying so with your application.