Philadelphia PA Homestead Exemption: $100K Reduction, Rules & Tax Savings
Philadelphia’s Homestead Exemption removes up to $100,000 from the taxable assessed value of an eligible owner-occupied home. With Philadelphia’s current 1.3998% Real Estate Tax rate, the City describes the benefit as saving most qualifying homeowners up to $1,399 per year.
There is no age limit and no income limit. The basic rule is much simpler: you must own a home in Philadelphia and use it as your primary residence. You can have a mortgage or delinquent property taxes and still qualify, but LOOP participants and properties receiving a 10-year residential tax abatement cannot simultaneously receive the standard Homestead benefit.
How Much Is the Philadelphia Homestead Exemption?
Philadelphia exempts the first $100,000 of assessed value of an eligible residence homestead from Real Estate Tax. It does not lower the Office of Property Assessment’s market-value estimate; it lowers the amount of assessed value on which tax is charged.
| Assessed Value | Homestead Reduction | Taxable Value After Homestead | Approx. Tax Before | Approx. Tax After |
|---|---|---|---|---|
| $80,000 | $80,000 | $0 | About $1,120 | $0 |
| $150,000 | $100,000 | $50,000 | About $2,100 | About $700 |
| $250,000 | $100,000 | $150,000 | About $3,500 | About $2,100 |
| $500,000 | $100,000 | $400,000 | About $6,999 | About $5,599 |
Philadelphia Homestead Exemption Savings Calculator
Enter the assessed value shown on your Philadelphia property record. The calculator applies the current $100,000 Homestead reduction and Philadelphia’s 1.3998% Real Estate Tax rate.
Educational estimate. The City describes Homestead savings as up to $1,399 annually. Your official Philadelphia Real Estate Tax account controls the actual amount due.
Who Qualifies for the Philadelphia Homestead Exemption?
Philadelphia’s basic Homestead program is unusually broad. There is no senior requirement and no household-income test.
Own the property
You must have the qualifying ownership interest in the Philadelphia property. Co-ownership does not automatically prevent eligibility.
Live there as your primary residence
The home must be the place you intend to use as your principal residence, not an ordinary rental, investment property or second home.
No age or income ceiling
The ordinary Philadelphia Homestead Exemption is not restricted to seniors or low-income homeowners.
| Situation | Homestead Eligibility | Important Detail |
|---|---|---|
| Own and live in the Philadelphia home | Yes | This is the standard eligibility route. |
| Have a mortgage | Yes | A mortgage does not disqualify you. |
| Have delinquent Real Estate Taxes | Potentially yes | Delinquent taxes alone do not make you ineligible for Homestead. |
| Own property with another person | Potentially yes | You can still qualify if the property is your primary residence and you are not improperly claiming another primary-residence benefit. |
| Part residence / part business | Partial | Homestead applies only to the qualifying residential portion. |
| Enrolled in LOOP | No simultaneous Homestead | Philadelphia does not allow LOOP and Homestead at the same time. |
| 10-year residential tax abatement | No while abatement is active | You may apply after it expires or choose to cancel the abatement; cancellation cannot simply be undone later. |
| Inherited home, but not on deed | Possible conditional Homestead | Philadelphia provides a separate three-year tangled-title route. |
Philadelphia Homestead Eligibility Checker
How to Apply for the Philadelphia Homestead Exemption
The Philadelphia Department of Revenue administers Homestead. The fastest route is through the Philadelphia Tax Center, but you may also apply by phone or mail.
Check whether you already have Homestead
Search your address on Philadelphia’s Property Search website. In the Real Estate Tax Estimator or Property Details, look for the Homestead Exemption status.
Check Property & Homestead Status ↗Open the Philadelphia Tax Center
Select Search for a property under the Property section. Enter your Philadelphia property address.
Open Philadelphia Tax Center ↗Select your OPA number
The search results show the property’s OPA account number as a blue link. Open it to reach the property account.
Choose “Apply for real estate assistance programs”
You can select the Homestead Exemption only or use Philadelphia’s combined Real Estate Tax assistance application to be screened for several homeowner-relief programs.
Answer ownership and primary-residence questions
Provide the owner information shown on the deed, property/OPA account information, mailing address and confirmation that the Philadelphia property is your primary residence.
Submit by December 1
The final application deadline is December 1 each year. For the current cycle, file by December 1, 2026 for the benefit to apply to your 2027 Real Estate Tax bill.
Verify the approval
Philadelphia mails a decision letter. Approval should also appear in the OPA property record. If approval occurs after tax bills have already been produced, Revenue can place the benefit on the account as a credit.
Apply Online, by Phone, or by Mail
Online
Search the property in the Philadelphia Tax Center and choose the Real Estate Tax assistance application.
Apply Online ↗By phone
Call Philadelphia’s Homestead Hotline: (215) 686-9200.
By mail
Mail the completed Homestead application to:
City of Philadelphia
Department of Revenue
P.O. Box 52817
Philadelphia, PA 19115
Philadelphia Homestead Exemption Deadline: December 1, 2026
Applications filed by December 1, 2026 can receive the Homestead benefit on the 2027 Philadelphia Real Estate Tax bill.
By October 1
Best practical target. Early applications are more likely to appear directly on the first Real Estate Tax bill.
October 2–December 1
You can still apply. An approval after bill production may result in an adjusted second bill or an account credit.
Bought December 2–31?
Philadelphia’s current policy allows qualifying new owners closing during this period to apply even though the regular December 1 deadline has passed.
Philadelphia Homestead Application Checklist
Use the names shown on the property’s deed when filing the standard application.
The Philadelphia home for which Homestead is being requested.
Find it through Philadelphia Property Search or the Tax Center.
Provide it if different from the Homestead property address.
Useful for application processing and follow-up.
Philadelphia may ask for supporting proof such as driver’s license or voter registration.
Philadelphia’s 3-Year Conditional Homestead for Tangled Titles
Philadelphia has an unusually practical safety net for residents who live in and claim ownership rights to a home but cannot yet show their name on the recorded deed.
Inherited property
You inherited the home from a deceased relative, continue living there, but the deceased person’s name remains on the latest deed.
Fraudulent deed or mortgage
A fraudulent deed or mortgage has been recorded against the property and has disrupted clear ownership.
Rent-to-own
You entered a lease-purchase, installment land contract or rent-to-own arrangement and have paid some or all of the purchase price but are not yet on the deed.
Use a paper Homestead application
Put your own name on the application and write “Tangled Title” at the top.
Complete the Homestead Affidavit
Philadelphia requires the separate signed Homestead Affidavit for the conditional route.
Open Homestead Affidavit ↗Provide two accepted address/identity documents
Examples include government-issued photo ID, U.S. passport, military ID, recent PGW/Water/PECO/cable bill, voter registration, mortgage agreement, or rent-to-own agreement.
What If Part of Your Philadelphia Home Is a Business or Rental?
A mixed-use property does not automatically lose Homestead. The benefit is limited to the part used as your primary residence.
| Property Use | Illustrative Residential Share | How to Think About Homestead |
|---|---|---|
| Entire home is your primary residence | 100% | Potentially full $100,000 exemption, limited by total assessed value. |
| Store downstairs / residence upstairs | Example: 50% | Only the residential portion qualifies. |
| Owner-occupied duplex with rented unit | Depends on property use | Report the non-primary-residence portion accurately. |
| Entire property is rented out | 0% | Ordinary Homestead no longer applies. |
Philadelphia Homestead vs LOOP: You Cannot Have Both
The two programs solve different problems. Homeowners facing a large assessment increase should compare both before removing one benefit to enroll in the other.
Homestead Exemption
- $100,000 assessed-value reduction.
- No age restriction.
- No income limit.
- No 10-year residency requirement.
- Normally continues once approved.
LOOP
- Designed for longtime owner-occupants.
- Must generally have lived in the home at least 10 years.
- Income limits apply.
- Requires a major assessment increase.
- Caps the assessment used for tax billing while eligible.
Other Philadelphia Property-Tax Programs to Check With Homestead
Homestead has no income test, but some homeowners may qualify for additional relief. Philadelphia’s combined online application can screen for multiple programs.
Low-Income Tax Freeze
The 2026 income limits are $33,500 for a single person and $41,500 for a married couple. Philadelphia expressly allows the Low-Income Tax Freeze to be combined with Homestead.
Senior Citizen Tax Freeze
Eligible seniors can freeze their Real Estate Tax bill under age and income rules. City guidance allows qualifying homeowners to receive Homestead and the Senior Freeze together.
Installment Plan
Eligible seniors and income-qualified homeowners may spread Real Estate Tax payments across monthly installments rather than paying the entire bill at once.
Homestead Denial vs Property Assessment Appeal
If your tax bill is wrong, first identify whether the problem is the Homestead decision or the underlying property assessment. They follow different routes and deadlines.
| Problem | Where to Go | 2026 Deadline / Rule |
|---|---|---|
| Homestead application denied or wrong amount | Board of Revision of Taxes (BRT) | Appeal within 30 days of the denial-letter date. |
| 2027 property assessment seems wrong | OPA First Level Review | September 1, 2026 for the current 2027 valuation cycle. |
| Formal 2027 market-value appeal | Board of Revision of Taxes | October 5, 2026. |
Do You Have to Reapply Every Year?
Normally no. Philadelphia treats Homestead as a one-time application while the qualifying ownership and primary-residence facts remain unchanged.
Same deed + still primary residence
Continue receiving the benefit without a new annual application.
Deed changes
Philadelphia says you must reapply when your deed changes, including situations such as adding or removing a co-owner.
No longer eligible
File the Homestead Change or Removal form rather than continuing to receive a benefit you no longer qualify for.
What Happens If You Already Paid Before Homestead Was Applied?
A late-processed approval does not necessarily mean the savings disappear.
Revenue adds the approved benefit as a credit
Philadelphia explains that an approval made after bills were generated may not appear on the printed bill, but the Department of Revenue can apply the Homestead amount as an account credit.
Check your Philadelphia Tax Center balance
Review the property account to see whether the Homestead credit created an overpayment.
Request a refund when appropriate
Philadelphia now accepts qualifying Real Estate Tax refund petitions online when an overpayment results from a tax-relief adjustment such as Homestead.
Philadelphia Homestead Problems: What to Do Next
Property Search says “No” for Homestead
A “No” generally means the property is not currently enrolled.
Next: open the Philadelphia Tax Center and file, or call the Homestead Hotline at 215-686-9200.
Previous owner still appears
The online application may not be the best route when the prior owner remains listed.
Next: Philadelphia instructs homeowners in this situation to call 215-686-9200 or submit a paper application.
I inherited the home but I’m not on the deed
This can qualify for Philadelphia’s conditional Homestead procedure.
Next: submit the paper Homestead application marked “Tangled Title,” the Homestead Affidavit and two accepted proof-of-address/identity documents.
I have a tax abatement
A property with an active 10-year residential tax abatement is not eligible for Homestead.
Next: compare the remaining abatement value against Homestead before canceling. Philadelphia warns that a canceled abatement cannot be restored.
I’m already in LOOP
You cannot receive LOOP and Homestead simultaneously.
Next: compare estimated bills using property.phila.gov before requesting removal from either program.
I filed but the tax bill has no Homestead
Applications approved after bill production can be handled through a credit rather than a corrected original bill.
Next: check Property Search and the Philadelphia Tax Center, then contact Revenue if the approval is not reflected.
I refinanced or changed the deed
Philadelphia says deed changes can require a new Homestead application.
Next: recheck the Homestead status immediately after the deed update rather than assuming the old enrollment remains.
My Homestead application was denied
The denial letter should explain the reason.
Next: if you disagree, file with the Board of Revision of Taxes within 30 days of the denial-letter date.
Philadelphia Homestead Exemption Contact Information
Philadelphia Homestead Exemption FAQs
How much is the Philadelphia Homestead Exemption in 2026?
Philadelphia exempts up to $100,000 of an eligible home’s assessed value from Real Estate Tax. The City describes the benefit as saving most qualifying homeowners up to $1,399 per year.
What is the income limit for the Philadelphia Homestead Exemption?
There is no income limit for the ordinary Philadelphia Homestead Exemption. A homeowner can qualify regardless of income if the ownership and primary-residence requirements are met.
Is there an age requirement for Philadelphia Homestead?
No. Philadelphia’s ordinary Homestead Exemption is available to qualifying owner-occupants regardless of age.
What is the Philadelphia Homestead application deadline?
The final deadline is December 1 each year. For the current cycle, apply by December 1, 2026 to receive the benefit on the 2027 Real Estate Tax bill. Philadelphia recommends applying by October 1 when possible so approval can appear on the first bill.
Can I apply for Philadelphia Homestead online?
Yes. Search for your property in the Philadelphia Tax Center, select the OPA account number and choose “Apply for real estate assistance programs.” No Tax Center username or password is required to submit the application.
Do I have to reapply for Philadelphia Homestead every year?
No. Once approved, the benefit generally continues while you own and occupy the property as your primary residence. Philadelphia says you need to reapply if the deed changes.
Can I get Philadelphia Homestead if my name is not on the deed?
Potentially. Philadelphia offers a conditional Homestead Exemption for up to three years for certain tangled-title situations, including inherited homes, fraudulent deed situations and qualifying rent-to-own arrangements.
Can I have both Philadelphia Homestead and LOOP?
No. Philadelphia does not allow a homeowner to receive LOOP and the Homestead Exemption at the same time. Homeowners should compare the estimated benefit of each before switching programs.
Can I combine Homestead with a Philadelphia tax freeze?
Yes in qualifying situations. Philadelphia expressly allows the Low-Income Real Estate Tax Freeze to be combined with Homestead, and City guidance also allows eligible homeowners to combine the Senior Citizen Tax Freeze with Homestead.
What happens if Philadelphia denies my Homestead application?
The denial letter should explain the reason. If you disagree with the decision or exemption amount, Philadelphia allows an appeal to the Board of Revision of Taxes. The appeal must be filed within 30 days of the denial-letter date.