Pennsylvania Property Taxes:
Exemptions, Appeals, and Relief Programs

How Pennsylvania Property Taxes Work

Pennsylvania doesn't have a statewide property tax. Property taxes are administered by counties, municipalities, and school districts — and your total bill is the sum of all three. For most PA homeowners, the school district levy represents 55–70% of the total bill.

Your property tax is calculated as: Assessed Value × Mill Rate = Tax Bill. If your property is assessed at $200,000 and the combined mill rate is 20 mills, your tax bill is $4,000. Pennsylvania counties use different assessment ratios — the "common level ratio" (CLR), published annually by the State Tax Equalization Board, tells you what fraction of market value your county actually uses for assessment.

Best Available Exemption

The Homestead Exclusion: Pennsylvania's Best-Kept Secret

Act 1 of 2006 established the Pennsylvania Homestead Exclusion program, which allows school districts to reduce the assessed value of owner-occupied primary residences for school property tax purposes. The exclusion is funded by state revenue from gambling — but to receive it, you must apply. Millions of eligible Pennsylvania homeowners never do.

• The property must be your primary residence — not a rental or second home
• You must apply once — the exclusion renews automatically as long as you remain in the home
• Apply through your county assessment office, typically by March 1 for the following tax year
• Some counties allow online applications; others require a paper form
• If you've moved in the last few years and haven't reapplied, you may have lost the exclusion on your new home

Senior Programs

The Pennsylvania Senior Citizen Property Tax Rebate

The Property Tax/Rent Rebate Program is one of Pennsylvania's most valuable and underutilized senior benefit programs. Administered by the PA Department of Revenue, it provides annual rebates to eligible residents. Income limits exclude Social Security and railroad retirement benefits from the calculation, which makes the program available to many more seniors than they realize.

Eligibility: 65 or older, widowed and 50 or older, or permanently disabled at any age. Apply annually by June 30 through the PA Department of Revenue at revenue.pa.gov.

Assessment Appeals

How to Appeal Your Pennsylvania Property Assessment

If you believe your property is over-assessed, you have the right to appeal. In Pennsylvania, approximately 60–70% of assessment appeals that go to hearing result in a reduction.

Step 1: Gather Evidence — The strongest evidence is recent comparable sales. Pull data from Zillow, Redfin, or your county's public records for homes similar to yours that have sold within the past 12 months. If three or four comparable sales suggest your home is worth significantly less than its assessed value, you have a case.

Step 2: File Within the Deadline — Each Pennsylvania county has its own appeal deadline, typically in the fall for the following tax year. Missing the deadline means waiting a full year to try again.

Step 3: Prepare for the Hearing — Assessment appeal hearings are informal proceedings before the County Board of Assessment Appeals. You present your comparables; the assessor's office defends the current assessment. You don't need an attorney for most straightforward residential appeals.

Rates by County

Pennsylvania Property Tax Rates by County

Act 77: The Senior Tax Freeze

Several Pennsylvania counties have adopted Act 77 senior tax freeze programs, which cap property tax bills for eligible seniors at the level they were paying when they qualified. Even if your assessed value increases, your tax bill stays frozen. Allegheny County's Senior Tax Relief Program and Bucks County's Senior Tax Freeze are among the most generous in the state. Check with your county assessor to see if a program exists in your area.