PA Tax Rebate: Eligibility, Income Limits, and How to Apply

Pennsylvania’s Property Tax/Rent Rebate Program pays $380 to $1,000 back to eligible older adults, widows and widowers, and people with disabilities, based on the property taxes or rent they paid the previous year. Some homeowners in high-tax areas receive an extra 50 percent on top. To claim the PA property tax rebate for the 2025 claim year, your household income must be $48,110 or less, and your application must reach the Department of Revenue by June 30, 2026.¹

Who Qualifies

As of December 31 of the claim year, you must fall into one of three groups: age 65 or older, a widow or widower age 50 or older, or a person age 18 or older with a permanent disability that prevents you from working.¹ A disability must be confirmed either by a Social Security Administration award letter or by having a physician complete Pennsylvania’s Schedule PS form.²

Total household income for the claim year must be $48,110 or less.¹ Only one rebate is allowed per household, even if more than one resident meets the age or disability rules.

How Household Income Is Counted

The income calculation is more forgiving than it first appears. You count only half of your Social Security benefits, half of any Supplemental Security Income, half of State Supplementary Payments, and half of Railroad Retirement Tier 1 benefits.³ Wages, interest, dividends, and private pensions count in full.

Several income sources are left off the application entirely:

Federal VA disability payments and state veterans’ benefits received by the veteran or unmarried surviving spouse
Federal and state tax refunds, including any Property Tax/Rent Rebate received the prior year
Public assistance and SNAP benefits
LIHEAP energy assistance
Child support
Federal stimulus payments
Black Lung benefits and certain workers’ compensation disability payments
IRA and pension rollovers documented on Form 1099-R

The Social Security exclusion changes the math for a lot of applicants. Someone with $30,000 in Social Security and a $20,000 pension has $50,000 in gross income but only $35,000 in eligibility income once half the Social Security is removed, well under the cap.³

How Much You Can Get

Rebate amounts step down as income rises:¹

$0 to $8,550: up to $1,000
$8,551 to $16,040: up to $770
$16,041 to $19,240: up to $460
$19,241 to $48,110: up to $380

These are ceilings. The actual rebate can’t exceed the property taxes or rent you actually paid. If your property tax bill was $300, that’s your maximum, regardless of income.

The 50 Percent Supplement

Homeowners with eligibility income of $32,070 or less may receive an additional payment worth 50 percent of the standard rebate. The supplement applies in two situations: you live in Pittsburgh, Scranton, or Philadelphia, or your property tax bill exceeds 15 percent of your income anywhere else in Pennsylvania.⁴ With the supplement, a rebate at the top tier can reach $1,500. The Department calculates it automatically; no extra step is needed on your application.

Which Homes and Rentals Count

The rebate covers your primary residence only. Vacation homes, seasonal cabins, and second properties do not qualify. You must have owned or rented and occupied the property during the claim year.¹

Homeowners qualify if they paid property taxes on a home they own and live in, and that includes manufactured and mobile homes. If you own a mobile home on rented land, you can claim both the taxes on the home and the rent paid for the lot. Ownership can be shown through a deed, contract of sale, trust, or life estate held by a grantee, so someone remaining in a home under a life estate agreement counts as an owner for the program.³

Renters qualify as long as their landlord pays property taxes on the building. Residents of nursing homes and personal care facilities may apply if their monthly payments include an amount for property taxes or rent and the facility itself is not tax-exempt.

How to Apply

Applications for the 2025 claim year are due June 30, 2026.⁵ Rebates begin going out July 1 for claims filed early in the season.¹

What to Gather First

Before you start, pull together your Social Security number (and your spouse’s if applicable), proof of age such as a birth certificate or driver’s license, and all income records for the claim year. That means W-2s, 1099s for interest, dividends, and pensions, and your SSA-1099 for Social Security.

Homeowners need proof of property taxes paid, either stamped receipts from the local tax collector or canceled checks. Renters need a completed Rent Certificate (PA Schedule RC) signed by the landlord showing total rent paid during the year. If your landlord refuses to sign, you can still apply. Complete the rent certificate yourself, get the affidavit at the bottom notarized, and fill out the Occupancy Affidavit explaining why the landlord did not sign.⁶

Filing Online or by Mail

The fastest route is the myPATH portal at mypath.pa.gov, which runs the calculations for you and cuts down on errors.⁵ You can also mail a completed PA-1000 form to the Department of Revenue. The form and instructions are on the Department’s website, and forms can be requested by calling 1-888-PATAXES (728-2937).²

On the application, you choose direct deposit or a paper check.¹ Direct deposit arrives faster. The Department has said it will never call to ask for bank account information, so any such call should be treated as a scam.

You can track your payment with the “Where’s My Rebate?” tool on the Department of Revenue website or by phone. Online filers see faster processing than those who mail paper forms.

Filing for Someone Who Has Died

If a person who would have qualified died during the claim year, a family member or estate representative can file for them. The deceased must have paid property taxes or rent and occupied their home during the claim year, and their income must still fall within the $48,110 limit after the Department annualizes it for the partial year.⁷

A surviving spouse files the completed application with a copy of the death certificate. An executor or administrator files the application with a Short Certificate showing the will was registered or probated. A personal representative acting without a will (or with an unprobated will) submits the application, a death certificate, a DEX-41 form, a completed RA-1000 with Line 3 filled in, and a receipted funeral bill. If the person never paid rent or property taxes that year, or never occupied their home during the claim year, no rebate is available. For homeowners, the Department prorates the rebate based on the days the person occupied the home.

If Your Claim Is Denied

Denied claims can be appealed to the Department of Revenue’s Board of Appeals. The denial notice tells you how long you have to file.⁸ Appeals can be filed through the Department’s Online Petition Center or by mail. Email and fax filings are not accepted. You can represent yourself or authorize someone in writing to represent you, and the burden of proof is on you to show the denial was wrong, except in fraud cases.

Effect on Other Benefits

The rebate itself does not count as income for the program, so this year’s rebate will not push you over next year’s income limit.³ The Social Security Administration also excludes rent rebates and property tax refunds from SSI income limits, so receiving a rebate will not jeopardize Supplemental Security Income eligibility.⁹

1
Department of Revenue. Property Tax/Rent Rebate Program
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Department of Revenue. Property Tax/Rent Rebate Program Forms and Information
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Pennsylvania Department of Revenue. 2025 PA-1000 Booklet
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Pennsylvania Department of Revenue. What Are the Supplemental Property Tax Rebates for Pittsburgh, Scranton and Philadelphia
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Commonwealth of Pennsylvania. Apply for Property Tax or Rent Rebate
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Pennsylvania Department of Revenue. Proof of Rent Paid for Property Tax Rent Rebate Program
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Pennsylvania Department of Revenue. Qualifying for a Property Tax/Rent Rebate Application on Behalf of a Decedent
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Pennsylvania Department of Revenue. Board of Appeals
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Social Security Administration. Exceptions to SSI Income and Resource Limits