Pennsylvania Property Tax Exemptions 2026: Homestead, Senior, Veteran & Disability
Pennsylvania (PA) homeowners have several ways to legally reduce their property tax bill — homestead reductions, senior credits, veteran exemptions, and disability programs. This page lists every Pennsylvania property tax exemption available in 2026, who qualifies, dollar amounts, and how to apply.
Quick answer: The most common Pennsylvania property tax exemption is the general homestead reduction for owner-occupied primary residences. Additional savings stack on top for residents who are age 65+, disabled, a disabled veteran, or a surviving spouse. Most Pennsylvania exemptions require a one-time application with the local county assessor; some need annual income recertification.
How much can a Pennsylvania homeowner save with the homestead exemption?
For a median Pennsylvania home valued at $240,500 (current annual tax $3,241), the general homestead reduction alone is worth roughly:
All Pennsylvania property tax exemptions at a glance
| Exemption | Who qualifies | Benefit | Typical savings |
|---|---|---|---|
| Homestead (general) | Owner-occupied primary residence | ~$18,000 value reduction | $243/yr est. |
| Senior / Age 65+ | Owner-occupied; age 65+; often income-capped | Additional reduction or freeze | $200 – $2,000/yr |
| Disabled veteran | Service-connected disability rating | Up to 100% exemption in many states | $1,000 – full bill |
| Disability (non-veteran) | Permanent total disability | Reduction + sometimes freeze | $200 – $1,500/yr |
| Surviving spouse | Of veteran, first responder, or senior | Continuation of decedent's exemption | Same as deceased's benefit |
| Agricultural / farm | Active agricultural use | Use-value assessment instead of market | 30% – 80% lower bill |
Estimated savings use Pennsylvania's effective property tax rate of 1.35% on the median home value of $240,500. Your actual savings depend on your county assessor's millage and how exemptions are applied to assessed (vs. market) value.
Homestead and Farmstead Exclusions (Act 50 / Act 1)
Pennsylvania's homestead exclusion is funded partly by state gaming revenue distributed through Act 1 (taxpayer relief) and partly by local option under Act 50. The exclusion reduces assessed value on your principal residence.
Act 1 Homestead/Farmstead Exclusion
Funded by state gaming revenue and distributed to school districts for homestead and farmstead exclusions. The dollar amount per homestead varies by school district based on the allocation formula; typical Act 1 exclusions range from $200 to $700 in annual school tax relief.
Act 50 Homestead Exclusion (Allegheny County)
Allegheny County's Act 50 homestead exclusion reduces assessed value by $18,000 for county real property tax purposes, for qualifying owner-occupied residences. Municipalities and school districts within Allegheny County may adopt additional exclusions up to 50% of median assessed value.
Application
Apply with the county assessment office using the Homestead/Farmstead Application. The deadline for school tax relief is typically March 1 preceding the tax year. Once approved, the exclusion continues until ownership changes or the property ceases to be the primary residence.
Who qualifies
- The property is your primary residence (domicile)
- You own an ownership interest and occupy the property
- You file the application with the county
Property Tax/Rent Rebate Program (Expanded 2024)
Pennsylvania's Property Tax/Rent Rebate Program was significantly expanded by Act 7 of 2023, which took effect for the 2023 claim year (filed in 2024). The program now provides state-funded rebates up to $1,000 per year for eligible homeowners and renters.
Who qualifies (2026 program for 2025 claim year)
- Age 65 or older; or widows/widowers age 50 or older; or disabled residents age 18 or older
- Annual household income ≤ $45,000 (Social Security excluded from income calculation for most recipients)
Rebate amounts
| Household Income | Maximum Rebate |
|---|---|
| $0 – $8,000 | $1,000 |
| $8,001 – $15,000 | $770 |
| $15,001 – $18,000 | $460 |
| $18,001 – $45,000 | $380 |
Rebate amounts phase with income. Additional supplement of up to 50 percent of the base rebate is available to Philadelphia, Scranton, Pittsburgh residents with income under $30,000 where property tax exceeds 15 percent of income.
How to file
File form PA-1000 with the Pennsylvania Department of Revenue by June 30 of each year for the prior tax year. Free filing assistance is available through the Department of Revenue, AARP Tax-Aide, and many senior centers.
Frequently Asked Questions
How does the Pennsylvania Property Tax/Rent Rebate Program work?
The program provides state-funded rebates up to $1,000 for homeowners age 65+, widows/widowers age 50+, or disabled residents age 18+ with household income up to $45,000. Social Security income is generally excluded from the income calculation. File form PA-1000 with the Pennsylvania Department of Revenue by June 30 for the prior tax year. Higher rebates in Philadelphia, Pittsburgh, and Scranton for low-income recipients with high property tax burden.
What is the Allegheny County homestead exclusion?
Allegheny County's Act 50 homestead exclusion reduces the assessed value of an owner-occupied primary residence by $18,000 for county real property tax. Municipalities and school districts within Allegheny County may adopt additional exclusions. Apply with the county assessment office using the Homestead/Farmstead Application; the deadline for school tax relief is typically March 1.
Now check your county's actual rate
Exemptions reduce the taxable amount — but the millage your county charges is what determines the bill. See the 2026 effective rate for every Pennsylvania county.
Browse Pennsylvania Counties → Read the full Pennsylvania guidePA Department of Community and Economic Development — Homestead Exclusion · PA Department of Revenue — Property Tax/Rent Rebate Program · Allegheny County Homestead/Farmstead Exclusion (Act 50) · PA State Tax Equalization Board (STEB) · PA Consolidated Statutes Title 53 (Municipalities) · Act 1 of 2006 (Taxpayer Relief Act). Exemption amounts and filing deadlines verified against the 2025-2026 legislative sessions and official state publications. Always verify with your local assessor before filing — programs change annually. This page is informational and is not tax or legal advice.