Philadelphia Property Tax Relief and Appeals

Know which office handles your issue

Philadelphia property tax work is split across several offices. Using the wrong office can cost time.

Pick the right path before you file anything

A tax relief application is not the same as an appeal. A payment agreement is not the same as a tax reduction. Before you file, match the problem to the tool.

• Homestead Exemption: reduces taxable assessed value for a home you own and live in.
• LOOP: limits certain large assessment increases for longtime owner-occupants.
• Tax freeze: can stop a qualifying bill from rising above a set amount.
• Installment plan: helps eligible homeowners pay the current year’s bill monthly.
• OOPA: helps owner-occupants repay past-due Real Estate Taxes over time.
• Assessment appeal: asks BRT to correct the assessed value, uniformity issue, or property facts.
• Deferral: delays payment of some tax increases. It is not a reduction and can involve interest and a lien.

Philadelphia Homestead Exemption

The Philadelphia Homestead Exemption is the relief program many owner-occupants should check first. It reduces the taxable part of the assessed value of a home you own and use as your primary residence.

As of the City’s current Homestead page, the exemption reduces assessed value by $100,000. The City says that, starting in 2025, most homeowners save up to $1,399 a year. This is not a cash payment. It reduces the taxable value used to calculate the Real Estate Tax.

There are no age or income requirements for the regular Homestead Exemption. You may still be eligible if you have a mortgage, are a new homeowner, or are behind on taxes. Once accepted, you usually do not reapply every year unless your deed changes, such as after refinancing or adding or removing a co-owner.

When Homestead may not be the best answer

Homestead and LOOP cannot be used at the same time. If your assessment rose sharply and you have owned the home for a long time, compare the two before choosing. The City points homeowners to the calculator in Property Search to compare possible results.

Some owners with a 10-year residential tax abatement are not eligible for Homestead while the abatement is active. The City says an owner may apply after the abatement expires. Be careful before removing an abatement. The City warns that once an abatement is removed, it cannot be put back on the property.

If the deed is not in your name

Philadelphia has a conditional Homestead path for some tangled title situations. This may apply if you inherited the house, a fraudulent deed or mortgage was recorded, or you entered a rent-to-own agreement and paid all or part of the price. The City says this conditional exemption may last up to three years from the application date.

The conditional application requires more proof. The City asks for a paper application marked “Tangled Title,” a signed Homestead Affidavit, and proof of identity or address. If heirs, old deeds, estate papers, or family disputes are involved, consider getting housing-counselor or legal-aid help.

How to apply and what happens if denied

You can apply through the Philadelphia Tax Center, by phone, or by paper application. The final deadline is December 1 each year. The City recommends applying by October 1 if you want the benefit reflected on the next Real Estate Tax bill.

If approved after bills are created, the approval may show as a credit instead of on the original bill. If denied, read the denial letter. The City says you must appeal a Homestead denial or exemption amount to the BRT within 30 days of the date of the denial letter.

LOOP for longtime owners with large assessment increases

The Longtime Owner Occupants Program, usually called LOOP, is for some longtime Philadelphia homeowners whose assessments rose sharply.

For 2026, the City says LOOP applications are due September 30, 2026. You may be eligible if your property assessment increased at least 50% over last year, or at least 75% over the past five years. You must also meet income, ownership, tax status, and length-of-homeownership rules.

LOOP does not say the City made a mistake. It limits the assessment increase used for tax purposes if the property and household qualify. The City describes LOOP as limiting the increase to 50% or 75%, then locking in that assessment while you remain eligible. If your increase was exactly 50% or exactly 75%, the City says you may not see savings right away.

Main LOOP requirements to check

• You own the home and use it as your primary residence.
• You have lived in the home for at least 10 years.
• The assessment increase meets the City’s 50% or 75% test.
• You are current on property taxes, or you are in an OOPA or installment plan.
• Your household income is below the current limit for your family size.

The current LOOP page lists income caps by family size. For example, it lists a 120% AMI cap of $100,300 for one person, $114,600 for two people, $128,950 for three people, and $143,250 for four people. Because these numbers can change, always check the official LOOP page before applying.

You cannot be enrolled in LOOP and Homestead at the same time. If you already have Homestead and apply for LOOP, the City says you must request Homestead removal at the same time. Do not remove Homestead until you understand what happens if LOOP is approved, denied, or produces less help than expected.

Senior and low-income tax freezes

A freeze is different from an exemption. An exemption reduces taxable value. A freeze aims to stop a qualifying tax bill from increasing above a set amount while the homeowner remains eligible.

Philadelphia has a Senior Citizen Real Estate Tax Freeze and a Low-Income Real Estate Tax Freeze.

For the Senior Freeze, the City lists age and income rules. The age rule may be met by a person age 65 or older, a person who lives with a spouse age 65 or older, or a person age 50 or older who is the widow or widower of someone who reached age 65 before death. The current City page lists income limits of $33,500 or less for a single person and $41,500 or less for a married couple.

The Low-Income Real Estate Tax Freeze has no age requirement, but the City lists the same current income limits. The City says the 2026 deadline is September 30, 2026. It also says accepted homeowners can combine the Low-Income Freeze with Homestead.

OOPA if you are behind on property taxes

The Owner-Occupied Payment Agreement, or OOPA, is for past-due Real Estate Taxes on a home you own and live in. It is a repayment agreement, not an appeal.

The City says OOPA lets eligible homeowners make monthly payments on past-due property taxes. You must live in the home you own. If your name is not on the deed but you have a legal interest in the property, you may also be eligible.

You do not need a down payment to sign up for OOPA. Payments are usually based on household size and monthly income. The City groups participants into tiers, and some low-income or senior residents may qualify for a $0 minimum monthly payment.

OOPA applicants must provide proof of residency and income. Proof of residency includes two different forms, one of which must be a valid government-issued photo ID. Income proof may include tax returns, pay stubs, benefits award letters, pension statements, support orders, or similar records. Seniors, widows or widowers, permanently disabled applicants, and tangled-title applicants may need extra proof.

Installment plan for the current year’s bill

The Real Estate Tax Installment Plan is different from OOPA. OOPA is for past-due taxes. The installment plan is for eligible homeowners who want to pay the current year’s Real Estate Tax in monthly installments.

The City says the installment plan is for low-income taxpayers and all senior citizens, regardless of income, who own and live in their home. Applications must be received by March 31 every year. The City also says the application is for new applicants only.

This plan can help a homeowner stay current. It does not prove the assessment is wrong, and it does not replace an appeal. If the value is wrong and the bill is unaffordable, you may need both a payment option and a timely appeal.

If the assessment or property record is wrong

Relief programs may not fix a bad assessment. Look up your home in Property Search. Check the assessed value, land value, building value, square footage, lot size, property use, sale history, abatements, and listed exemptions.

Useful appeal facts include wrong square footage, wrong property use, serious condition problems, recent comparable sales, similar nearby homes assessed lower, or missing exemption information. Ability to pay usually matters for relief or payment plans, not for proving market value.

First Level Review and formal appeal

Philadelphia homeowners may request a First Level Review, often called FLR, when OPA sends a Notice of Proposed Valuation. The City’s First Level Review forms page says the FLR form is included with mailed valuation notices, and homeowners should wait for that mailed notice before filing an FLR.

FLR is an informal review by OPA. A formal appeal goes to the BRT. The City says homeowners may request a First Level Review in addition to, or instead of, filing a BRT appeal. Watch both deadlines. An FLR request does not automatically protect your right to a formal appeal.

Formal Philadelphia assessment appeals

If you believe the assessed value is incorrect, file a formal appeal with the Board of Revision of Taxes. The BRT says an assessment appeal should prove at least one of these points:

• the estimated market value is too high or too low;
• the estimated market value is not uniform with similar surrounding properties;
• the property characteristics that affect value are substantially incorrect.

For 2027 market value appeals, the City’s BRT forms page lists October 5, 2026 as the filing deadline. In general, Philadelphia says formal appeals are due by the first Monday in October of the year before the tax year you are appealing. There are exceptions for certain late notices, new owners, and agreements of sale.

Where to file and what to include

The BRT says appeal applications may be filed by mail, in person, or by emailing the PDF form. It also says not to send duplicates. Use the current official forms, because deadlines and forms can change.

For owner-occupied residential property, the BRT says the applicant may submit photos showing the front, rear, side, and street view of the property in relation to adjoining properties. You may also submit other documents you think are appropriate. Helpful evidence may include photos, repair estimates, appraisals, recent comparable sales, closing documents, permits, inspection reports, or records showing the City’s facts are wrong.

Only an “aggrieved party” may file. The BRT lists owners of record, equitable owners, some tenants responsible for taxes, and mortgagees in possession among those who may have standing. If a representative files for you, a power of attorney or agent authorization may be needed.

Hearing and late filing issues

The BRT says it sends hearing notices about 45 to 90 days in advance. Hearings may be in person or remote. If you miss a hearing after notice and did not receive a written waiver, the BRT says the appeal may be treated as abandoned.

If you missed the regular appeal deadline, check the BRT forms page for the current late filing market value appeal form, often called a nunc pro tunc form. Late relief is not automatic. Explain the reason and include the required paperwork.

How the main options compare

Other help to know about

Some Philadelphia homeowners may also qualify for Pennsylvania’s statewide Property Tax/Rent Rebate Program. This is a state rebate program, not a City exemption. The Pennsylvania Department of Revenue says it helps eligible older adults and people with disabilities age 18 and older. The state application and deadline are separate from Philadelphia relief programs.

Philadelphia also has a Real Estate Tax deferral program for some homeowners whose Real Estate Tax increases by more than 15% from the previous year. A deferral is not a reduction. The City’s deferral page says eligible homeowners may delay payment of the excess amount until the property is transferred or sold, but the deferred amount is subject to a lien and a minimum annual interest rate of at least 2%. Review that risk carefully before using a deferral.

A practical order of steps

1. Look up the home in Property Search.
2. Check the assessed value, property facts, sale history, and listed exemptions.
3. Use the City calculator to compare Homestead, LOOP, and freeze estimates when available.
4. Apply for Homestead unless LOOP appears better and you understand the tradeoff.
5. If you are behind, ask Revenue about OOPA before a sheriff sale warning gets worse.
6. If the value or property record is wrong, protect the BRT appeal deadline even if you also request FLR.
7. Keep copies of every form, proof document, email, and decision letter.

Editorial note