Philadelphia Senior Tax Freeze: Eligibility, Deadline, and Renewal

The Philadelphia Senior Citizen Real Estate Tax Freeze locks your property tax bill at a fixed amount so it can’t rise when the city reassesses your home or raises the tax rate. You qualify if you’re at least 65 (or a widow or widower 50 or older whose late spouse met the age requirement), own and live in the home as your primary residence, and have household income no higher than $33,500 if you live alone or $41,500 if you share the household with a spouse or another person. Once you’re in, the freeze stays in place without yearly reapplication as long as you remain eligible.

Who Qualifies

Three requirements, all of which must be met:

Age 65 or older. A surviving spouse aged 50 or older also qualifies if the deceased spouse met the age requirement at the time of death.
Household income no higher than $33,500 if you live alone, or $41,500 if there’s a spouse or another household member. The city counts gross income before deductions, including Social Security, SSDI, SSI, pensions, wages, interest, dividends, retirement withdrawals, and rental income.
The home is your primary residence and you’re the owner of record on the deed.

The Department of Revenue cross-checks the income you report against tax records, so list every source.¹

How the Freeze Works

Your bill is locked at the amount from the first year you became eligible, not the year you applied. If you met the requirements in 2020 but didn’t file the application until 2025, the city sets your frozen amount using 2020.²

Rate hikes and higher assessments can’t push your frozen amount up. If the rate drops or your assessment falls, the frozen amount adjusts downward to match the lower bill.¹ The freeze only moves in your favor.

Documents to Gather Before You Apply

Missing paperwork is the most common reason applications stall. Have these ready:

Proof of age: birth certificate, driver’s license, marriage certificate, or Social Security award letter showing your date of birth.
Proof of income: your most recent federal tax return if you file one; bank statements showing annual totals if you don’t; the SSA-1099 or a benefits verification letter for Social Security; pension statements; and records of interest, dividends, or other income.
Your OPA (Office of Property Assessment) account number, printed on your property tax bill.

Send photocopies only. The city does not accept or return original documents.³

How to Apply and the Deadline

The deadline for the 2026 tax year is September 30, 2026. Applications received after that are processed for the following tax year.⁴

Two ways to submit:

Online at the Philadelphia Tax Center. Find your property using the search tool under the “Property” panel and upload scanned copies of your documents. As of late 2025, a combined 5-in-1 application lets you apply for the Senior Tax Freeze along with other relief programs in a single submission.²
By mail to Philadelphia Department of Revenue, P.O. Box 53190, Philadelphia, PA 19105. Use a tracked mailing service so you have proof of delivery.

Questions can go to the Department of Revenue at (215) 686-6442.

Backdating If You Qualified in an Earlier Year

If you met the age, income, and residency requirements in any year from 2018 through 2024 but never applied, your enrollment can be backdated to the first year you were eligible. You’ll need income proof from that year.¹

If you have an outstanding property tax balance from those years, the city will reduce it to reflect the frozen amount. Taxes you’ve already paid are not refunded; the benefit comes from lowering what you still owe.¹

Stacking the Freeze With Other Relief

Several Philadelphia programs work alongside the Senior Freeze:

Homestead Exemption. You can hold this and the Senior Freeze together. The Homestead Exemption alone cuts your bill by up to $1,399 per year.²
Longtime Owner Occupants Program (LOOP). LOOP caps your assessed value and limits future increases. It combines with the Senior Freeze, but LOOP and the Homestead Exemption cannot be held together, so the choice is between LOOP plus the Freeze or Homestead plus the Freeze. The city’s property search site has a calculator for comparing the two paths.⁵
Real Estate Tax Installment Plan. Even with the freeze, you can spread the frozen bill across the year, interest-free.

Keeping the Freeze Active

You don’t reapply each year. The freeze continues automatically, but you’re required to tell the Department of Revenue when certain things change:

Household income rises above $33,500 (single) or $41,500 (with another household member).
You sell the property, transfer the deed, or add someone to the title.
The home stops being your primary residence.

If the homeowner dies, the freeze can continue for a surviving spouse who meets the age and income limits on their own. Failing to report a disqualifying change can trigger a retroactive bill at the standard, unfrozen rate, and if that reaches back several years the amount can be large.

If Your Application Is Denied

Denials are appealed through the Board of Revision of Taxes, which has a specific form for denied exemptions and abatements on the city’s property assessment appeals page.⁶ A late-filing process is available if you miss the standard appeal deadline. The two most common denial reasons, incomplete documentation and income slightly over the threshold, can often be resolved by supplying additional paperwork or filing a corrected application for the following year.

1
City of Philadelphia. Apply for the Senior Citizen Real Estate Tax Freeze
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City of Philadelphia. Philly Launches 5-in-1 Property Tax Relief Application
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City of Philadelphia. Applications for Senior Citizen Real Estate Tax Freeze
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City of Philadelphia. Apply for the Low-Income Real Estate Tax Freeze
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City of Philadelphia. Apply for the Longtime Owner Occupants Program (LOOP)
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City of Philadelphia. Property Assessment Appeal Documents and Forms