Philadelphia Real Estate Tax guide • 2026 rules & 2027 filing calendar
Philadelphia PA Homestead Exemption: Rules, Savings & How to Apply
Philadelphia’s Homestead Exemption removes $100,000 from the taxable assessed value of an eligible primary residence. At Philadelphia’s current 1.3998% Real Estate Tax rate, the City describes the benefit as saving most homeowners up to about $1,399 per year.
There is no age or income test for the standard Philadelphia Homestead Exemption. You generally need to own a home in Philadelphia and live there as your primary residence. A mortgage or delinquent Real Estate Tax balance does not automatically disqualify you.
The details matter, however. Philadelphia has special procedures for tangled titles, December home purchases, co-ops, mixed residential/business properties, deed changes, tax abatements, LOOP participants, late approvals, refunds and denied applications. This guide walks through those situations using current City instructions.
Start here
Philadelphia Homestead Exemption Quick Facts
Philadelphia’s current instructions say to apply by December 1, 2026. Filing by October 1, 2026 gives the City more time to place the exemption on the first bill rather than issuing an adjusted second bill later.
Understand the actual tax calculation
How Much Does the Philadelphia Homestead Exemption Save?
Philadelphia does not subtract $100,000 from your tax bill. It subtracts up to $100,000 from the property’s taxable assessed value before calculating Real Estate Tax.
The exact mathematical effect of $100,000 at a 1.3998% rate is $1,399.80. Philadelphia’s public-facing Homestead materials describe the benefit as saving most homeowners “up to $1,399.” Use the City’s Tax Estimator and actual bill for the amount applied to your property.
| Assessed value | Taxable after Homestead | Approx. tax without Homestead | Approx. tax with Homestead |
|---|---|---|---|
| $80,000 | $0 | $1,119.84 | $0 |
| $100,000 | $0 | $1,399.80 | $0 |
| $150,000 | $50,000 | $2,099.70 | $699.90 |
| $250,000 | $150,000 | $3,499.50 | $2,099.70 |
| $400,000 | $300,000 | $5,599.20 | $4,199.40 |
Philadelphia’s Real Estate Tax regulations do not allow net taxable value to fall below zero. A home assessed at $80,000 therefore does not create a negative $20,000 taxable value; its taxable value can simply be reduced to zero.
Who qualifies
Philadelphia Homestead Exemption Eligibility Rules
The standard program is intentionally broad. Philadelphia does not impose an age or household-income test for ordinary Homestead eligibility.
Own the property
You generally must own the Philadelphia property for which the Homestead Exemption is requested.
Live there
The home must be used as your primary residence rather than simply being an investment or second home.
No minimum age
A qualifying homeowner does not have to be 65 or meet another age threshold for standard Homestead.
No income cap
The standard Homestead Exemption is not limited to low-income households.
A mortgage is allowed
Having a mortgage on the home does not prevent a qualifying owner-occupant from receiving Homestead.
Past-due taxes do not automatically disqualify
Philadelphia states that a delinquent property-tax account does not by itself make a homeowner ineligible for Homestead.
If you own or co-own multiple properties, you cannot use the Philadelphia Homestead Exemption as though every property is your primary home. Philadelphia’s current application specifically asks whether you claim another property as your primary residence.
What does Philadelphia mean by “primary residence”?
The City’s current application describes a primary residence as the place where you intend to live permanently until you move to another home. The City may request evidence of that residence.
Important exclusions
When Philadelphia Homestead Exemption Does Not Apply
An ordinary rental, second home or investment property does not qualify as your Philadelphia homestead merely because you own it.
Philadelphia does not allow the Homestead Exemption and the Longtime Owner Occupants Program to apply to the same property at the same time.
A property receiving Philadelphia’s 10-year residential tax abatement is not eligible for Homestead while that abatement remains in effect.
The current application asks whether you already receive another Homestead benefit or claim another property as your primary residence.
Philadelphia allows an owner to request removal of an abatement in order to pursue Homestead, but the City’s current instructions warn that once the abatement is removed, it cannot be put back on the property.
Current filing calendar
Philadelphia Homestead Exemption Deadline
Philadelphia recommends filing by October 1 if you want approval reflected on the first Real Estate Tax bill.
Applications are due by December 1 for the upcoming tax bill under the City’s current program instructions.
Philadelphia now allows qualifying purchasers who close on their primary home after December 1 and before year-end to apply with proof of the December purchase.
To receive Homestead on the 2027 Philadelphia Real Estate Tax bill, the current City guidance says to apply by December 1, 2026.
What if Philadelphia approves your application after October 1?
The City says applicants approved after the early October date may receive a second, adjusted Real Estate Tax bill rather than seeing the reduction on the original bill mailed in December.
Bought the house after December 1?
The current Homestead application contains a specific question asking whether the property was purchased after December 1. Qualifying December purchasers should include documentation such as a copy of the settlement sheet or deed. The application specifically says not to send originals.
Check before applying twice
How to See if Your Philadelphia Property Already Has Homestead
Philadelphia Property Search
The City’s property-search website displays the OPA assessment, Real Estate Tax estimator and Homestead status.
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1
Enter your street address
Search using the property’s correct Philadelphia street number and street name.
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2
Open the matching property
Confirm that the address and property details actually match your home.
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3
Find the Real Estate Tax Estimator
The City places Homestead and other assistance comparisons in the tax-estimator area.
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4
Look for the Homestead status
The property information should indicate whether the property currently has the Homestead Exemption.
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5
Scroll to Property Details if needed
Philadelphia also displays a Homestead Exemption field in the property-detail section.
If a previous owner is still listed, Philadelphia advises calling the Homestead Hotline at (215) 686-9200 or using a paper application rather than forcing the standard online application through incorrect ownership data.
Fastest filing method
How to Apply for Philadelphia Homestead Exemption Online
Philadelphia now places Homestead inside its combined Real Estate Tax assistance workflow on the Philadelphia Tax Center. You do not need to create a username and password merely to submit the online assistance application.
Philadelphia Tax Center
Search your property first, then open the Real Estate Tax assistance application associated with that OPA account.
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1
Open the Philadelphia Tax Center
Start at the official City tax portal rather than a commercial exemption-filing website.
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2
Select “Search for a property”
Look under the Property section of the Tax Center homepage.
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3
Enter the property address
Search for the Philadelphia home that you own and use as your primary residence.
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4
Select the blue OPA number
The OPA account number in the search results opens the property account.
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5
Select “Apply for real estate assistance programs”
This is the route Philadelphia currently uses for Homestead and several other homeowner-relief programs.
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6
Complete the combined application prompts
Answer the ownership, primary-residence and other program questions accurately. The same workflow can identify other property-tax relief for which you may qualify.
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7
Review before submitting
Check owner names, property address, OPA number and primary-residence answers before sending the application.
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8
Save confirmation
Keep a screenshot, confirmation page or other evidence showing when the application was submitted.
Newer Philadelphia workflow
The 5-in-1 Real Estate Tax Assistance Application
Philadelphia launched a combined application so owner-occupants do not have to independently navigate five separate digital application systems.
Reduces taxable assessed value by $100,000.
Limits certain assessment increases for qualifying longtime owner-occupants.
Freezes qualifying homeowners’ Real Estate Tax bills.
Provides a tax freeze for qualifying age- and income-eligible homeowners.
Allows qualifying homeowners to pay current Real Estate Tax in installments.
Each benefit still has its own eligibility requirements, deadline and interaction rules. Most importantly, Philadelphia does not allow Homestead and LOOP to be used simultaneously.
Phone and paper filing
Apply for Philadelphia Homestead by Phone or Mail
Homestead Hotline
Philadelphia allows eligible homeowners to apply or get Homestead assistance by phone.
Department of Revenue
City of Philadelphia
Department of Revenue
P.O. Box 52817
Philadelphia, PA 19115
The current English form was released November 7, 2025 and is the form Philadelphia is using for the 2026 filing cycle.
What the current application asks for
Owner information
- Owner name 1
- Owner name 2, if applicable
- Optional Social Security information
- Phone
Property information
- Property address
- OPA account number
- Mailing address if different
- Primary-residence confirmation
- Other primary-residence claim
Special property use
- Cooperative ownership
- Ownership percentage
- Business use
- Rental use
- Non-residential percentage
Recent purchase
- Whether property was purchased after December 1
- Purchase date
- Settlement sheet or deed if applicable
- Copies only—do not mail originals
The current form says the owner names on the deed should be provided, but the application only needs to be signed by one owner who actually lives in the property. Additional owners are not required to sign.
Ownership situations
Co-Owners, Co-ops, Rental Space and Home Businesses
You do not have to own alone
Philadelphia says a co-owner can still receive Homestead as long as the qualifying primary-residence rules are satisfied and the owner is not receiving the benefit on another property or jurisdiction.
Report the ownership percentage
The current form asks whether some or all property taxes are paid jointly through a cooperative management agent or association and requests the applicant’s ownership percentage.
Partial Homestead may still apply
Using part of the property for a business does not necessarily eliminate Homestead. The exemption applies to the qualifying residential portion.
Report the non-residential portion
The application asks what percentage of the property is used as a business or rental property.
If approximately 50% of a mixed-use property is the owner’s primary residence and 50% is business use, the owner should report that allocation rather than claiming the entire property is residential.
Philadelphia’s Change or Removal form can be used when the percentage of the property used as the owner’s primary residence changes.
A Philadelphia-specific protection worth knowing
Conditional Homestead Exemption for a Tangled Title
Your name not appearing on the most recent deed does not always mean you should give up on Homestead. Philadelphia has a Conditional Homestead process for certain homeowners with what the City calls a tangled title.
You inherited the house from a deceased relative, live there, but the deceased owner’s name remains on the most recent deed.
A fraudulent deed or mortgage was recorded against the house.
You entered into a lease-purchase, installment land contract or similar rent-to-own arrangement and have paid all or part of the purchase price, but your name is not yet on the deed.
The purpose is to give qualifying residents property-tax relief while they work on resolving ownership/title issues.
How to apply for Conditional Homestead
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1
Use a paper Homestead application
Enter your information even though the deed may show another name.
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Write “Tangled Title” at the top
This identifies the application for the conditional process.
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Complete the Homestead Affidavit
The affidavit explains the ownership situation and the basis of the conditional claim.
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4
Include two qualifying proofs
The documents must show your name and the property address.
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Send copies, not irreplaceable originals
Keep your original identification, agreements and title-related documents.
Philadelphia lists acceptable evidence such as
After submitting
What Happens After Philadelphia Approves Homestead?
Philadelphia mails a decision letter after processing the application.
The approved Homestead should eventually appear on the City’s property search.
The qualifying exemption lowers the value used to calculate Real Estate Tax.
Approved after the Real Estate Tax bill was already created?
The original paper bill may not visibly change. Philadelphia says the approved Homestead amount can instead appear as a credit on the Real Estate Tax account.
If Homestead creates an overpayment, a credit may be carried forward unless you request a Real Estate Tax refund. Philadelphia now allows property-tax refund petitions to be submitted through the Philadelphia Tax Center.
Real Estate Tax refund workflow
- Open the Philadelphia Tax Center.
- Select Search for a property.
- Enter the property address.
- Select the blue OPA number.
- Look for Apply for a refund if a refundable credit appears.
- Complete the property refund petition.
- Include proof of payment.
Philadelphia says a Real Estate Tax refund can generally only be requested by the payee. If a mortgage company paid the tax from escrow, the mortgage company normally requests the refund unless it provides authorization allowing the homeowner to claim it.
Renewal and deed changes
Do You Reapply for Philadelphia Homestead Every Year?
No. Once the City approves the ordinary Homestead Exemption, you generally continue receiving it while you continue to own and occupy the property as your primary residence.
You do not need to send a new Homestead application simply because Philadelphia later changes the dollar amount of the exemption.
When should you recheck or reapply?
Check your Homestead status after any ownership-document change rather than assuming the old exemption automatically follows the new deed record.
When eligibility changes
How to Change or Remove Philadelphia Homestead Exemption
If the property no longer qualifies—or the percentage used as your primary residence changes—Philadelphia provides a Homestead Change or Removal process.
If you are canceling because the property no longer qualifies, Philadelphia says you must notify the Department of Revenue within 45 days.
If Philadelphia says no
How to Appeal a Philadelphia Homestead Denial
If your Homestead application is denied, Philadelphia sends a denial letter stating the reason.
Before appealing, check for simple problems
Verify the account belongs to the home you occupy.
Compare the application with the current deed/property record.
Call the Homestead Hotline or use the paper route.
Check whether you are claiming another primary residence.
LOOP and Homestead cannot be used together.
A qualifying 10-year residential tax abatement conflicts with Homestead.
If you disagree with Philadelphia’s denial or exemption amount, you must appeal to the Board of Revision of Taxes within 30 days of the date on the denial letter.
Homestead decision appeal
601 Walnut Street
Suite 325 East
Philadelphia, PA 19106
Email:
appealinquiry@phila.gov
Phone:
(215) 686-4343
Two different ways to lower a bill
Homestead Exemption vs. Appealing Your Philadelphia Assessment
The Homestead Exemption does not change the market value assigned by the Office of Property Assessment. It changes the taxable value used after the assessment is established.
Tax relief
Use when you own and occupy the home and want the qualifying $100,000 taxable-value reduction.
Valuation dispute
Use when you believe OPA’s estimated market value is too high, too low, non-uniform with comparable properties or based on inaccurate property characteristics.
Submit the OPA FLR request by this date for current 2027 valuation review.
Formal market-value appeals for tax year 2027 are due to the Board of Revision of Taxes.
A separate deadline for the Philadelphia Homestead Exemption.
If your $100,000 Homestead is missing, fix the exemption. If the underlying market value is also wrong, use the assessment-review or appeal route rather than expecting Homestead to correct the valuation.
Don’t leave another benefit unclaimed
Homestead vs. LOOP, Senior Freeze and Low-Income Tax Freeze
| Program | What it does | Main qualification | Can it work with Homestead? |
|---|---|---|---|
| Homestead Exemption | Removes $100,000 from taxable assessed value | Own and occupy primary Philadelphia residence | This is the Homestead benefit |
| LOOP | Limits qualifying assessment increases | Longtime ownership, assessment increase and income rules | No |
| Low-Income Tax Freeze | Freezes a qualifying Real Estate Tax bill | Owner-occupancy + income limit | Yes |
| Senior Citizen Tax Freeze | Freezes qualifying senior homeowner’s Real Estate Tax | Age + income + primary residence | Yes |
| Installment Plan | Changes how current-year taxes are paid | Senior or qualifying low-income owner-occupant | Payment arrangement is separate from exemption calculation |
2026 Low-Income Tax Freeze limits
Senior Citizen Freeze basic age paths
- Age 65 or older, or
- Living with a spouse who is age 65 or older, or
- Age 50 or older and widowed from a spouse who reached age 65 before death.
The Senior Freeze currently uses the same $33,500 single / $41,500 married income limits and a September 30 annual filing deadline.
Because you cannot receive LOOP and Homestead simultaneously, use Philadelphia’s property-tax estimator to compare the two before asking the City to remove an existing Homestead benefit.
Don’t confuse filing with payment
Philadelphia Real Estate Tax Calendar
Real Estate Tax bills for the following tax year are typically issued in December.
Philadelphia Real Estate Tax is due by March 31.
Past-due Real Estate Tax begins accruing additions after the March 31 deadline.
Unpaid accounts can become delinquent and face additional costs and enforcement.
Do not wait until December 1 to pay a Real Estate Tax bill that was due on March 31, and do not assume paying a bill automatically enrolls you in Homestead.
Local Philadelphia help
Homestead Contacts, Revenue Office & In-Person Tax Help
Municipal Services Building
Department of Revenue
Concourse Level
1401 John F. Kennedy Blvd.
Philadelphia, PA 19102
Hours: Monday–Friday, 8:00 a.m.–5:00 p.m.
Northeast Municipal Services Center
7522 Castor Ave.
Philadelphia, PA 19152
Hours: Monday–Friday, 8:30 a.m.–5:00 p.m.
North Philadelphia Municipal Services Center
2761 N. 22nd St.
Philadelphia, PA 19132
Hours: Monday–Friday, 8:30 a.m.–5:00 p.m.
Philadelphia Department of Revenue — Center City
The Municipal Services Building is across from City Hall. For a Homestead-specific question that can be resolved by phone, calling first can save a trip.
Real homeowner situations
Philadelphia Homestead Exemption Scenarios
Primary residence
Apply during 2026. The current final filing date for the 2027 bill is December 1, 2026.
Missed December 1 because you did not own it yet
Philadelphia’s current application allows a special December-purchaser route. Include a copy of the settlement sheet or deed.
Still potentially eligible
A mortgage does not prevent standard Homestead eligibility.
Still apply
Philadelphia says tax delinquency does not by itself disqualify the owner from Homestead.
Deceased relative remains on deed
Review the three-year Conditional Homestead process for tangled titles rather than assuming you are automatically ineligible.
Residence upstairs
Report the business percentage. A partial Homestead benefit may still apply to the qualifying residential portion.
Already have Homestead
Compare Homestead with LOOP and consider whether the underlying OPA assessment itself should be reviewed or appealed.
Do not stop at Homestead
Check the Senior Citizen Tax Freeze. Philadelphia permits qualifying homeowners to receive both Homestead and Senior Freeze.
Look for an account credit
If the credit creates an overpayment, review the City’s Real Estate Tax refund process.
Before you submit
Philadelphia Homestead Application Checklist
The current Philadelphia Homestead application states that knowingly filing materially false information can result in repayment of taxes plus interest and penalties, prosecution as a third-degree misdemeanor, and a fine of up to $2,500.
Frequently asked questions
Philadelphia Homestead Exemption FAQs
How much is the Philadelphia Homestead Exemption?
Philadelphia currently exempts $100,000 of a qualifying primary residence’s assessed value from Real Estate Tax. The City describes this as saving most qualifying homeowners up to about $1,399 per year.
Who qualifies for the Philadelphia Homestead Exemption?
You generally qualify if you own a home in Philadelphia and live in it as your primary residence. Special rules exist for mixed-use property, co-ops and qualifying tangled-title situations.
Is there an income or age limit for Philadelphia Homestead?
No. The standard Philadelphia Homestead Exemption has no age or income requirement. Age and income limits apply to some other Philadelphia property-tax relief programs, such as the Senior Citizen and Low-Income Tax Freezes.
Can I get Philadelphia Homestead if I have a mortgage or owe back property taxes?
Yes, potentially. Philadelphia states that having a mortgage or a delinquent property-tax account does not by itself disqualify an otherwise eligible owner-occupant from the standard Homestead Exemption.
What is the Philadelphia Homestead Exemption deadline?
The final annual deadline is December 1. Philadelphia recommends applying by October 1 so an approval can appear on the first Real Estate Tax bill rather than requiring an adjusted second bill.
What if I buy my Philadelphia home after December 1?
Philadelphia’s current application provides a special route for qualifying homeowners who buy their primary residence between December 2 and December 31. Include documentation such as a copy of the settlement sheet or deed and do not send original documents.
Can I apply for Philadelphia Homestead online?
Yes. Search for your property on the Philadelphia Tax Center, select the blue OPA account number and choose the option to apply for Real Estate Tax assistance programs. A username and password are not required to submit the electronic assistance application.
How do I check if my Philadelphia home already has Homestead?
Search your address on Philadelphia’s Property Search website. The Real Estate Tax Estimator and Property Details area indicate whether the property currently has the Homestead Exemption.
Do I need to reapply for Philadelphia Homestead every year?
No. Once approved, the ordinary Homestead Exemption generally continues while you own and occupy the property as your primary residence. Philadelphia says you should reapply when the deed changes.
Can a co-owner receive the Philadelphia Homestead Exemption?
Yes. A qualifying co-owner can receive Homestead as long as the property is the qualifying primary residence and the owner is not claiming another Homestead benefit. The standard paper application only needs the signature of one owner who lives in the property.
Can I get Philadelphia Homestead if part of my house is rented or used for a business?
Potentially. Philadelphia asks applicants to report the percentage of the property used for business or rental purposes. The Homestead Exemption can apply to the qualifying primary-residence portion rather than automatically covering the non-residential portion.
Can I get Philadelphia Homestead if my name is not on the deed?
Possibly. Philadelphia offers a three-year Conditional Homestead for certain tangled-title situations, including inherited homes, qualifying rent-to-own arrangements and some fraudulent deed or mortgage situations. A paper application, Homestead Affidavit and supporting proof are required.
Can I have a Philadelphia residential tax abatement and Homestead at the same time?
No. A property receiving a qualifying 10-year residential tax abatement is not eligible for the Homestead Exemption. Philadelphia warns that if you voluntarily remove the abatement to obtain Homestead, the removed abatement cannot be restored to the property.
Can I receive both Philadelphia Homestead and LOOP?
No. Philadelphia does not allow a property to receive the Homestead Exemption and the Longtime Owner Occupants Program at the same time. Compare the estimated savings before asking the City to switch programs.
Can I receive Homestead with the Philadelphia Senior or Low-Income Tax Freeze?
Yes. Philadelphia allows qualifying homeowners to combine the Homestead Exemption with the Senior Citizen Tax Freeze or Low-Income Real Estate Tax Freeze. These programs have separate age, income and filing requirements.
What happens if Homestead is approved after my Philadelphia tax bill was issued?
The original bill may not show the later approval. Philadelphia can place the Homestead amount on the Real Estate Tax account as a credit. If that produces an overpayment, the payee may be able to request a Real Estate Tax refund.
How do I appeal a denied Philadelphia Homestead Exemption?
If you disagree with a Homestead denial or exemption amount, submit an appeal to the Philadelphia Board of Revision of Taxes with the denial letter and written statement. The Homestead appeal must be filed within 30 days of the date of the denial letter.
What if my Philadelphia property no longer qualifies for Homestead?
Use Philadelphia’s Homestead Change or Removal form. If the property no longer qualifies, the Department of Revenue says you must notify it within 45 days. The form can also be used when the percentage of the property used as your primary residence changes.
Primary-source research
Official Philadelphia Homestead Exemption Sources
This guide prioritizes Philadelphia Department of Revenue, Office of Property Assessment and Board of Revision of Taxes sources rather than commercial property-tax websites.
This page separates the Homestead Exemption from OPA market-value appeals, LOOP, tax freezes, residential abatements, payment agreements and tangled-title relief. Dollar amounts, deadlines and interaction rules were checked against current City of Philadelphia materials rather than inferred from older versions of the program.
Philadelphia can amend tax rates, exemption amounts, application procedures and assistance programs. Recheck the official City source when filing, appealing, changing ownership or making a decision about leaving another tax-relief program.
Independent Property Tax Guide: This website is an independent educational resource. It is not operated by, affiliated with or endorsed by the City of Philadelphia, Philadelphia Department of Revenue, Office of Property Assessment, Board of Revision of Taxes, School District of Philadelphia, Commonwealth of Pennsylvania or another government agency.
This page explains publicly available Homestead Exemption and Philadelphia Real Estate Tax information. It does not provide tax or legal advice and cannot determine final eligibility, assessment value, refund entitlement or tax liability. Verify consequential information with the Philadelphia government office responsible for the property account.