Pennsylvania's Property Tax/Rent Rebate pays older homeowners and renters a rebate of $380 to $1,000, supported by funds from the Pennsylvania Lottery and gaming. It is the flagship of Pennsylvania senior property tax relief. If you are 65 or older, a widow or widower 50 or older, or a person with disabilities 18 or older, and your household income for the 2025 claim year is $48,110 or less, you can qualify. And if you missed the June 30 date printed on the form, you have not missed the rebate: the Department of Revenue has extended the 2025 deadline to December 31, 2026.

Pennsylvania Senior Property Tax Relief: The Rebate Program

The Property Tax/Rent Rebate is Pennsylvania's flagship relief program for older homeowners and renters. It pays a rebate of $380 to $1,000 to older and disabled residents who meet its age and income tests.

It is a rebate, not a discount on your tax bill. You file a claim on Form PA-1000, and the Department of Revenue pays the rebate.

The program is supported by funds from the Pennsylvania Lottery and gaming.

The Department of Revenue runs it. The claim form is the PA-1000.

Who qualifies

You must meet two tests: an age-or-status test and an income test.

You pass the first test if you are any one of these:

  • Age 65 or older.
  • A widow or widower age 50 or older.
  • A person with disabilities age 18 or older.

The program covers both homeowners and renters, and both file the same Form PA-1000.

The income limit, and the Social Security rule that helps you

For the 2025 claim year, household income must be $48,110 or less.

The $48,110 figure applies to the 2025 claim year, filed in 2026. If you are filing for a different year, check that year's PA-1000 instructions before you assume you are over the line.

Here is the part that surprises people. When you calculate eligibility income, you exclude one-half of your Social Security benefits, one-half of your Supplemental Security Income benefits, one-half of your State Supplementary Payment benefits, and one-half of any Railroad Retirement Tier 1 benefits. So a household whose gross income is above $48,110 can still qualify once those halves come out.

Note how wide that list is. If you are a retired railroad worker, your Tier 1 benefits are halved the same way Social Security is, which is easy to miss if you have only ever heard the rule described as "the Social Security rule."

That single provision is why many people who assume they earn too much actually qualify. Do the arithmetic with the halved figures before you rule yourself out.

How much you get back

The maximum standard rebate cannot exceed $1,000, and your income band decides where in the range you land.

Eligibility income Maximum standard rebate Supplement (kicker) Total maximum
$0 to $8,550 $1,000 $500 $1,500
$8,551 to $16,040 $770 $385 $1,155
$16,041 to $19,240 $460 $230 $690
$19,241 to $32,070 $380 $190 $570
$32,071 to $48,110 $380 None $380

So for a household near the top of the income limit the maximum standard rebate is $380, and for one near the bottom it is $1,000. Remember that the income you compare against these bands is eligibility income, after you halve the four benefit types above, not your gross.

The supplement is calculated automatically. You do not file anything extra for it, and it equals 50 percent of your base rebate.

But the supplement has an income bar the headline numbers hide. It goes to homeowners with eligibility income of $32,070 or less whose property taxes are more than 15 percent of their total income, and to homeowners in Philadelphia, Scranton and Pittsburgh who meet that same $32,070 income test. Living in one of the three cities does not by itself earn the supplement. A Philadelphia homeowner with $40,000 of eligibility income can get at most the $380 standard rebate and nothing on top.

At a glance

Item What to know
Who qualifies Age 65+, or a widow/widower 50+, or a person with disabilities 18+
Income limit $48,110 or less annually; exclude one-half of Social Security, SSI, State Supplementary Payment and Railroad Retirement Tier 1 benefits
Maximum standard rebate $1,000 at $0 to $8,550 of income, falling to $380 at $19,241 to $48,110; it cannot exceed $1,000
Supplemental rebate An extra $190 to $500, equal to 50% of the base rebate, for owners with income of $32,070 or less whose property taxes exceed 15% of income, and for homeowners in Philadelphia, Scranton and Pittsburgh with income of $32,070 or less. Total maximum $1,500
Form PA-1000, filed online through myPATH or by mail
Deadline December 31, 2026 for 2025 claims (extended from the June 30, 2026 date printed in the booklet); postmarks by that date are accepted
Funded by Pennsylvania Lottery and gaming

How to apply

You file Form PA-1000.

You can file online through myPATH, the Department of Revenue's online system.

You can also file a paper PA-1000 by mail. The form and instructions are on the Department of Revenue website.

Before you start, gather your 2025 property tax or rent records and your 2025 income records, including your Social Security and any other benefit statements. The PA-1000 instructions list exactly what to attach.

If the person who would have filed has died, read the PA-1000 instructions before filing anything on their behalf.

The deadline

The deadline for 2025 claims is December 31, 2026. The 2025 PA-1000 booklet printed an application deadline of June 30, 2026, with a note that the department may extend it if funds are available. It has. The Department of Revenue now says it is accepting applications for 2025 rebates, the deadline is December 31, 2026, and applications postmarked by that date will be accepted for processing.

So if June 30 came and went and you never filed your 2025 claim, you have not lost it. File online through myPATH, or mail a paper PA-1000 with a postmark on or before December 31, 2026. Do not leave it to the last week, because a rebate of up to $1,000 is riding on it.

For later claim years, go by the deadline the Department of Revenue publishes for that year, and plan around the date printed in that year's booklet. The 2025 booklet printed June 30, and its extension depended on funds being available.

File one claim per year. The 2025 claim year is filed in 2026.

A separate program: the Homestead/Farmstead Exclusion

The Property Tax/Rent Rebate is not the only property tax program Pennsylvania homeowners hear about. There is also the Homestead/Farmstead Exclusion.

It is a separate program with its own rules, and it is not claimed on the PA-1000. If you own your home, ask your local tax office how it works for your property.

How Pennsylvania Senior Property Tax Relief Fits Your Care Budget

A rebate of up to $1,000 will not pay for senior care on its own. But it frees up household cash you can redirect toward home care, a personal care home fee, or a long-term care insurance premium. Every dollar back is a dollar you do not have to pull from savings.

If you are working out how to cover the larger cost of care, the rebate is one small piece. See the Pennsylvania guide to paying for senior care for the full funding map, including Medicaid, VA benefits, and private resources. For the national overview, see how to pay for senior care.

Not sure how the rebate fits your family's care budget? Chat with Brevy's care navigator to sort out your options.

Frequently Asked Questions

Do I have to own my home to get the rebate?

No. Renters qualify too. The program covers both homeowners and renters, and renters file the same Form PA-1000.

How does the Social Security income rule work?

You exclude one-half of your Social Security benefits when you calculate eligibility income against the $48,110 limit, and the same halving applies to Supplemental Security Income, State Supplementary Payment and Railroad Retirement Tier 1 benefits. So a household with gross income above the limit can still qualify once those halves come out. This is why many people who assume they earn too much actually qualify.

How much will I actually get?

Up to $1,000 as a standard rebate, with the maximum falling as your income rises. Some homeowners with eligibility income of $32,070 or less get an extra $190 to $500 supplement: those whose property taxes exceed 15 percent of their income, and those in Philadelphia, Pittsburgh and Scranton. The table above shows the income bands that set your maximum.

When is the deadline and how do I file?

For 2025 claims, the deadline is December 31, 2026, extended from the June 30, 2026 date printed in the booklet, and applications postmarked by December 31 are accepted. File Form PA-1000 online through myPATH, or on paper by mail.

Is the rebate the same as the Homestead Exclusion?

No. The rebate pays you back on property taxes or rent, and it is limited to residents who meet its age-or-disability and income tests. The Homestead/Farmstead Exclusion is a separate program with its own rules, and it is not claimed on the PA-1000.

Learn More

FinancialPennsylvania Retirement Income TaxPennsylvania retirement income tax spares Social Security, qualified pensions, IRAs, and 401(k)s. Here's what the flat 3.07% rate actually hits. FinancialPennsylvania Inheritance TaxPennsylvania taxes nearly every inheritance, but the rate depends on the heir. See the Pennsylvania inheritance tax rates: 0% spouse, 4.5%, 12%, and 15%. FinancialSenior Property Tax Relief by StateWhich states freeze property taxes for seniors, where low-income seniors can owe none, and how exemptions, credits and deferrals work, plus a guide per state. FinancialHow to Pay for Senior Care in PennsylvaniaThe seven funding pathways Pennsylvania families use to pay for senior care in 2026: Medicaid via Community HealthChoices, VA pension, LTCI, and more. FinancialHow to Pay for Senior CareHow to pay for senior care: what it costs nationally and how Medicaid, Medicare, VA benefits, and private pay each fit. Who qualifies, what's covered, in 2026.

Find personalized help claiming Pennsylvania's senior property tax relief at brevy.com.

The information on Brevy.com is for educational purposes only and is not a substitute for professional legal, financial, or medical advice. Rules vary by state and program and change frequently. Always verify with the relevant agency or a qualified professional. Brevy is not a law firm, financial advisor, or healthcare provider.

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