Philadelphia property tax: how it works, what you owe, and how to fight it

Last updated 2026-07-09

What is a property tax assessment in Philadelphia, and how does the city set your value?

A property tax assessment is the dollar value the city assigns to your property. Your tax bill is that number times the tax rate. In Philadelphia, the Office of Property Assessment (OPA) does the assigning. It sets values for roughly 580,000 parcels a year, and it aims to assess every property at 100% of market value under Pennsylvania's Consolidated County Assessment Law ^[1].

The OPA uses mass appraisal, not individual appraisals. It feeds sales data, building characteristics, and neighborhood factors into statistical models that estimate what your property would sell for on the open market. The city publishes the methodology each year. When the model is calibrated poorly, whole neighborhoods get over- or under-assessed at once. That is exactly why challenging your assessment pays off: if the model is wrong for your block, it is probably wrong for hundreds of your neighbors too.

Your assessed value shows up on your Real Estate Tax bill and in the OPA's online database. Check it anytime at the city's property tax lookup page. Pulling your property tax records is always the first move before any appeal. Write down that assessed value. Everything else starts there.

Philadelphia is unusual among big American cities. It has a single municipal-county government, so there is no separate county tax stacked on top of a city tax. One rate. One bill. That makes the math simple. What makes the fight worth having is that 1.3998% on an inflated value adds up fast.

What is the Philadelphia property tax rate for 2025?

Philadelphia's Real Estate Tax rate for fiscal year 2025 is 1.3998% of assessed value ^[2]. The rate has held flat for several years; it was 1.3998% in 2024 too.

The rate splits into two parts: 0.6317% for the city general fund and 0.7681% for the School District of Philadelphia. Both land on the same bill, paid to the city.

Here is the math. Say the OPA values your home at $350,000 and you claim the Homestead Exemption, which cuts $100,000 off your assessed value before the rate applies. Your taxable value drops to $250,000. Multiply by 1.3998% and you owe $3,499.50 for the year. Without the exemption on that same $350,000 home, you owe $4,899.30. The $1,399.80 difference is free money you leave on the table if you never register for Homestead.

Rates in comparable cities vary a lot, and so do the property assessment value methods behind them. Philadelphia's rate is moderate by big-city standards. But the city's fast reassessments in recent years pushed assessed values up sharply, so effective tax bills for longtime owners have climbed even with the rate sitting still.

How does Philadelphia calculate your actual tax bill?

The formula is short:

Taxable Assessed Value × 0.013998 = Annual Tax Due

The catch is that "taxable assessed value" is not always the same number as your OPA assessed value. Exemptions shrink the base before the rate applies. The Homestead Exemption is the biggest, and it alone can save a median-value homeowner more than $1,400 a year ^[2].

Philadelphia does not use a separate assessment ratio the way some Pennsylvania counties do. The OPA targets 100% of market value. In practice, research from the Lincoln Institute of Land Policy and others has found that lower-value properties in Philadelphia often get assessed at higher effective rates, relative to actual sale prices, than higher-value properties. That regressive pattern shows up in mass appraisal systems across the country. If your home is worth under $300,000, there is an above-average chance your assessment is proportionally higher than its true market value.

Your bill arrives in late December for the following year. The 1% discount period runs through January 31. Face value runs through March 31. After that, a 1.5% monthly penalty kicks in ^[2]. If you cannot pay, the city offers a payment agreement before it files a lien.

Want to see how assessed value and market value drift apart across the country? The values assessment page lays out how different states handle that gap.

What exemptions can reduce your Philadelphia property tax bill?

Philadelphia runs more property tax relief programs than most cities its size. Most homeowners qualify for at least one.

Homestead Exemption. Any owner-occupied residential property qualifies. It cuts your assessed value by $100,000 before the rate applies. No income limit. You register once and it stays on your property until you sell or stop using it as your primary residence. Applications go through the OPA year-round ^[3]. If you have never applied and you own your home, stop reading this paragraph and go apply.

LOOP (Longtime Owner Occupants Program). This is for homeowners who have owned and lived in their home at least ten years and whose assessed value jumped 50% or more in a single reassessment. LOOP caps the taxable value at the pre-spike level for as long as you qualify. Income limits apply: roughly $75,060 for a single person and $87,570 for a couple (2024 figures; the city adjusts them yearly) ^[4]. This one saved qualifying owners thousands during Philadelphia's aggressive reassessment periods.

Low-Income Senior Citizen Real Estate Tax Freeze. Residents 65 or older (or 50 or older and the widow or widower of someone who qualified) with income under $33,500 can freeze their bill at its current level for good. The freeze means future reassessments never raise what you pay ^[4].

Owner-Occupied Payment Agreement. Not an exemption, but worth knowing: owners behind on taxes can get on a payment plan before the city sells their debt ^[2].

Disabled Veterans Exemption. Veterans with a 100% service-connected disability rating can get a full exemption from real estate taxes on their primary residence under Pennsylvania law ^[5].

Missing even one of these is real money gone every year. Stack them where you qualify. Then, separately, ask whether your assessed value is even accurate.

How do you appeal a Philadelphia property tax assessment?

The appeal body is the Board of Revision of Taxes (BRT). Appeals for a given tax year are due by the first Monday in October of the prior year. For tax year 2025, the deadline was October 7, 2024 ^[6]. The BRT posts the current deadline on its site every year. Check there for the live date, not here.

Here is the full sequence:

1. Pull your current OPA assessed value from the OPA website. 2. Estimate your home's actual market value using recent sales of comparable homes nearby (comps). The OPA's sales database and the Philly assessments search tool both carry sales data. You want sales from the last six to twelve months, same neighborhood, similar square footage, lot size, and condition. 3. If your market value estimate is meaningfully below the OPA's number (say, 10% or more, since small gaps rarely survive a formal hearing), you have a case. 4. File a First Level Review with the OPA before going to the BRT. This informal step lets the OPA fix obvious errors without a hearing. It is free and takes about 60 days. If the OPA fixes it, you are done. 5. If the First Level Review goes nowhere, file a BRT appeal. The residential filing fee is $25 ^[6]. You submit a completed form, your contact info, and your evidence. 6. Attend your BRT hearing, in person or remote. Present your comps. Be specific: sale address, sale date, sale price, and how each compares to your assessed value. The hearing officer is a reviewer, not a judge. You do not need a lawyer. 7. The BRT issues a written decision. Win, and the OPA adjusts your assessment for that year. Lose, and you can push it to the Philadelphia Court of Common Pleas, though that path is more work.

A DIY appeal with solid comps works. The TaxFightBack appeal kit walks you through building your comparable sales grid and finishing the BRT paperwork, so you skip the contingency firm that takes 25 to 40% of your savings.

One honest warning. If your value jumped hard after a citywide reassessment and hundreds of neighbors are in the same spot, the BRT gets slow. Budget 6 to 12 months from filing to decision.

What evidence actually wins a Philadelphia BRT appeal?

The BRT wants one thing: proof that the OPA's assessed value is higher than what your property would sell for on the open market as of the valuation date. Everything you submit should point at that gap.

Sales comps are your best evidence. Find three to six sales of homes like yours that closed in the 12 months before the appeal deadline. Pull them from the OPA's own sales database or a free MLS site. Record the address, sale date, sale price, living area, lot size, and bedroom and bath count. Build a simple table. Divide sale price by square footage for each comp. If your OPA value implies a price per square foot higher than your comps, that is your argument.

A licensed appraisal is stronger when your gap is large, say $50,000 or more in over-assessment. Residential appraisals in Philadelphia run about $300 to $600. That cost pays for itself right away if your annual over-taxation is $700 or more. You are not required to get one, but BRT hearing officers give it real weight.

Condition evidence helps. Photos of deferred maintenance, an inspection report flagging structural issues, or contractor repair estimates back up a lower value when your home has problems the OPA's model never saw.

What loses. Your purchase price from years ago, your mortgage balance, what you spent on renovations, and what you think is fair are not evidence of current market value. Stick to current sales data.

Want to see how other jurisdictions weigh appeal evidence? Compare Philadelphia with montgomery county property tax procedures in the suburban counties, where hearing standards are similar but the assessment authority is different.

What are the key deadlines for Philadelphia property taxes?

Missing a deadline in Philadelphia costs you. Here is every date that matters, in one place.

Deadline	What Happens	Typical Date
Real Estate Tax bill issued	City mails bills for the upcoming tax year	Late December
1% discount period ends	Pay bill at 1% discount	January 31
Face value period ends	Pay bill at full amount, no penalty	March 31
Penalty begins	1.5% monthly penalty on unpaid balance	April 1
BRT appeal deadline	Last day to file appeal for current tax year assessment	First Monday in October (prior year)
Homestead Exemption (new)	Register anytime; applies to current year if filed by August 31	Rolling / August 31 preferred
LOOP application	Annual re-certification required	March 31
Senior Tax Freeze	Apply by December 31 of the tax year you want frozen	December 31

Sources: Philadelphia Revenue Department ^[2], Board of Revision of Taxes ^[6], Office of Property Assessment ^[3].

The BRT deadline is the one that trips people up. Assessments for tax year 2026 get set in late 2025, and you have to appeal by the first Monday in October 2025 to fight the 2026 bill. Plenty of homeowners get their December bill and figure they can appeal it then. You cannot. That appeal window closed two months earlier. Watch the OPA's reassessment notice, not the tax bill.

Who qualifies for the Philadelphia Homestead Exemption and how do you apply?

Any homeowner whose Philadelphia property is their primary residence qualifies. That is the whole test. No income limit. No age requirement. No cap on property value.

The exemption cuts your assessed value by $100,000 before the city applies the 1.3998% rate. On the average Philadelphia row home assessed at $220,000, the Homestead Exemption drops the taxable base to $120,000 and saves $1,399.80 a year ^[3].

To apply, go to the OPA website (phila.gov/departments/office-of-property-assessment) or call 215-686-9200. You fill out a one-page form with your name, property address, and OPA account number. The OPA checks ownership through deed records. No income documents needed.

Once approved, the exemption renews on its own. You only re-apply if you move or if the OPA sends a renewal notice, which sometimes happens after a change of ownership.

To have the exemption hit the current tax year, apply by August 31. File after that and it applies the following year. Apply now if you have not. This one step takes ten minutes and is worth more than most homeowners save by worrying for hours.

Property owners in other big metros can compare relief structures. Texas homestead exemptions work differently; see bexar county property taxes or denton county property tax for how Texas handles it.

How does Philadelphia's property tax compare to other major cities?

Philadelphia's nominal rate of 1.3998% sounds moderate, but comparing cities on rate alone misleads you. Assessment ratios (the fraction of market value at which properties get assessed) swing widely. A city with a 3% rate but a 50% assessment ratio carries the same effective burden as a city with a 1.5% rate at 100%.

Philadelphia assesses at 100% of market value, at least in theory, so the nominal rate is roughly the effective rate. The Lincoln Institute of Land Policy's 50-State Property Tax Comparison Study, published each year, gives the cleanest apples-to-apples comparison using effective tax rates on a median-value home ^[7].

City	Effective Tax Rate (approx.)	Source Year
Philadelphia, PA	0.99% after Homestead / 1.40% without	2023 est.
Chicago, IL	1.87%	Lincoln Institute 2023
Houston, TX	2.23%	Lincoln Institute 2023
New York City, NY	0.88%	Lincoln Institute 2023
Los Angeles, CA	0.75%	Lincoln Institute 2023
Columbus, OH	1.68%	Lincoln Institute 2023

Note: effective rates depend on actual assessed values relative to sale prices; these are estimates that vary by neighborhood and year. The Lincoln Institute study is the closest thing to a standardized comparison ^[7].

What this tells you: Philadelphia is not the most taxed big city, but it is no bargain either. And because the city has run aggressive reassessment cycles, homeowners who bought before 2017 may have watched their assessed values climb 50 to 100% while their ability to pay did not budge at the same pace.

For how the suburban counties run the same Pennsylvania framework, the montgomery county property tax page covers the differences in assessment cycle and appeal process just past the city line.

What happens if you don't pay Philadelphia property taxes?

Philadelphia runs one of the more aggressive tax enforcement systems among big American cities. Not paying is not a quiet situation.

After March 31, a 1.5% monthly penalty piles onto the unpaid balance. After a year of non-payment, the city can file a tax lien on the property. Liens become public record and block you from selling or refinancing until they are cleared.

Beyond the lien, Philadelphia runs a tax sale process. The city can sell your home at sheriff's sale to recover delinquent taxes. This has hit longtime homeowners, especially elderly residents on fixed incomes who never heard of LOOP or the Senior Freeze. The city does have a Homeowner Emergency Loan Program (HELP) through the Philadelphia Redevelopment Authority, plus Owner-Occupied Real Estate Tax Payment Agreements for people who cannot pay in full ^[2].

If you are behind, call 215-686-6442 (Revenue Department) before the city files a lien. Payment agreements ask for a modest down payment, typically 10 to 15% of the outstanding balance, then spread the rest over 12 to 36 months. Getting on a plan stops the penalty clock and heads off a lien.

The worst outcome is losing your home at sheriff's sale over a debt a phone call could have fixed. That has pushed Philadelphia's legal aid advocates to demand stronger notice rules. Know your options before things escalate.

Can renters get any Philadelphia property tax relief?

Renters do not pay property tax directly, but Pennsylvania runs the Property Tax/Rent Rebate Program (PTRR), which gives renters cash back based on rent paid and income ^[8]. It is a state program run by the Pennsylvania Department of Revenue.

For 2024 claims (filed in 2025), renters must be 65 or older, a widow or widower 50 or older, or a person with a disability of any age. Income has to be $45,000 or below, following the 2023 changes that widened the program ^[8]. Rebates run from $380 to $1,000 for renters depending on income tier. The deadline to file a PTRR claim is December 31 of the year after the rent year.

Pennsylvania raised the PTRR income limits sharply in 2023 through Act 7 of 2023, so seniors who used to be shut out may now qualify. If you were turned down before, check again.

For Philadelphia renters, the PTRR is the only direct tax relief at the state level. The city itself has no separate renter relief program tied to property taxes.

How does the First Level Review differ from a formal BRT appeal?

Philadelphia has a two-step dispute process, and most homeowners skip the first step without knowing it exists.

The First Level Review (FLR) is an informal review by the OPA itself. You submit a request online or by mail, explain why you think your value is wrong, and attach evidence (comps, an appraisal, permit records). The OPA reviews internally and either adjusts the value or declines. It costs nothing. It is faster than a BRT appeal. And if the OPA agrees with you, the matter closes without a hearing.

The BRT appeal is the formal step. It means a scheduled hearing before a BRT hearing officer, a $25 filing fee, and a formal record. BRT decisions can be appealed to the Court of Common Pleas, so the ruling carries actual legal weight.

Practical advice: always file the FLR first if there is time. If the OPA made a data error (wrong square footage, wrong bathroom count, marked commercial when it is residential), the FLR fixes it fast. If your dispute is purely about market value, the OPA is less likely to move at the FLR stage, and you will probably need the BRT.

You can file both at once when the deadline is close. The BRT usually holds your hearing until the FLR result is in. Ask the BRT clerk about current practice when you file.

The TaxFightBack DIY appeal kit includes the FLR request template alongside the BRT appeal form, so you file both without researching twice.

How often does Philadelphia reassess properties, and what triggers big value jumps?

Pennsylvania law requires Philadelphia to reassess every year, though in practice the city went years without doing it and built up huge inequities ^[1]. The city ran a major citywide reassessment in 2019 (effective tax year 2020) and again in 2023 (effective tax year 2024). Both produced enormous swings in assessed values, especially in gentrifying neighborhoods like Fishtown, Point Breeze, and Kensington.

What triggers a big jump for a single property:

• A sale. When your property sells, the OPA compares your sale price to its model. A sale well above the assessed value often triggers an upward revision.
• A permit pull. Pulling a permit for an addition or a full renovation signals capital improvement. The OPA's model may update your characteristics.
• A neighborhood sales surge. If comparable homes nearby sell far above what the model assumed, the model recalibrates for your area.
• A citywide reassessment cycle. During a full reassessment, every property gets re-run through the model. You may get a notice with a new value regardless of anything you did.

After any jump, you have until the first Monday in October to file a BRT appeal for the following tax year. That window does not stretch just because your value spiked. Move fast.

For contrast, Tennessee reassesses on a four-year cycle instead of annually. See how that changes strategy in the state of tennessee property tax assessment guide.

Frequently asked questions

What is the Philadelphia property tax rate in 2025?

Philadelphia's Real Estate Tax rate for 2025 is 1.3998% of assessed value, split between 0.6317% for the city general fund and 0.7681% for the School District of Philadelphia. Both appear on one bill. With the $100,000 Homestead Exemption applied, a home assessed at $300,000 has a taxable base of $200,000, producing a bill of $2,799.60.

How do I find my Philadelphia property's assessed value?

Go to the OPA's online property search at phila.gov/departments/office-of-property-assessment and enter your address or OPA account number. The result shows your current assessed value, the property characteristics the OPA has on file, and recent sale history. Review those characteristics closely; errors in square footage or bedroom count are more common than the city admits and are the easiest wins at a First Level Review.

When is the deadline to appeal my Philadelphia property tax assessment?

The Board of Revision of Taxes deadline is the first Monday in October each year, for the following year's tax bill. For tax year 2025 assessments, the deadline was October 7, 2024. Check the BRT website each year for the current date. Do not wait for your December tax bill; by then the appeal window is already closed for that assessment year.

What is the Homestead Exemption in Philadelphia and who qualifies?

The Philadelphia Homestead Exemption cuts your OPA assessed value by $100,000 before the 1.3998% rate applies, saving roughly $1,400 a year on an average assessment. Any homeowner whose Philadelphia property is their primary residence qualifies. There is no income or age requirement. Apply once through the OPA website; it renews on its own until you move.

Can I appeal my Philadelphia property tax assessment without a lawyer or tax firm?

Yes. The Board of Revision of Taxes is built for self-represented homeowners. You file a $25 appeal form, present comparable sales from your neighborhood showing your property is overvalued, and attend a hearing that usually runs 15 to 30 minutes. A licensed appraisal strengthens your case but is not required. Most successful DIY appellants win with three to six good comparable sales.

What is the LOOP program in Philadelphia and who qualifies?

LOOP (Longtime Owner Occupants Program) caps the taxable assessed value for homeowners who have lived in their property at least ten straight years and whose assessed value jumped 50% or more in a single reassessment. Income limits apply (about $75,060 single, $87,570 married for 2024). Applications are due by March 31 and must be renewed every year through the Revenue Department.

What happens if I miss the Philadelphia property tax payment deadline?

After March 31, a 1.5% monthly penalty accrues on any unpaid balance. After roughly one year of delinquency, the city can file a tax lien. Beyond the lien, properties can eventually be sold at sheriff's sale to recover the debt. If you cannot pay, contact the Revenue Department at 215-686-6442 before the lien stage; a payment agreement can stop penalties and prevent a lien filing.

Does Philadelphia tax homeowners differently than investors or landlords?

The rate is the same for all property types, but owner-occupied homes reach exemptions rentals cannot: the Homestead Exemption, the Senior Tax Freeze, and LOOP all require the property to be the owner's primary residence. An investor-owned rental in Philadelphia pays the full 1.3998% on the full assessed value with no exemption offset, so effective rates run meaningfully higher for non-owner-occupied properties.

What is a property tax assessment, and is it the same as market value?

A property tax assessment is the value a government assessor assigns to a property for tax calculation. Philadelphia targets 100% of market value, but actual assessed values often differ from what a property would sell for, especially for lower-value homes in fast-changing neighborhoods. The gap between assessed value and actual sale price is the core argument in most successful appeals.

Can I get Philadelphia property tax relief if I am a senior on a fixed income?

Yes. Philadelphia offers a Real Estate Tax Freeze for residents 65 or older (or widows and widowers 50 and older) with income under $33,500. It freezes your bill at its current level for good; future reassessments never raise what you pay. Pennsylvania also runs the Property Tax/Rent Rebate Program for eligible seniors with income under $45,000, providing up to $1,000 in yearly rebates.

How long does a Philadelphia BRT appeal take?

From filing to written decision, expect six to twelve months during normal-volume periods. The BRT schedules hearings in batches, and citywide reassessment years create backlogs. The hearing itself usually runs 15 to 30 minutes. You get the hearing date by mail several weeks ahead. If you cannot attend, the BRT allows rescheduling, but space is limited.

What evidence does the BRT weigh most heavily in a Philadelphia tax appeal?

Recent comparable sales are the strongest evidence, ideally three to six sales within the prior 12 months in your neighborhood, of similar-sized homes in similar condition. A licensed appraisal carries more formal weight but is not required. Condition photos, inspection reports, or contractor repair estimates help when your home has issues the OPA model would not capture. Your opinion of value, mortgage balance, or old purchase price carries no weight.

Is Philadelphia property tax based on what I paid for the house?

No. Philadelphia assesses based on estimated current market value, not purchase price. The OPA updates its model regularly with recent sales. That said, a recent sale of your own property can prompt the OPA to revise your assessment toward the sale price, especially if you paid well above the current assessed value. That is one of the most common triggers for a post-sale assessment jump.

What is the difference between a First Level Review and a BRT appeal in Philadelphia?

A First Level Review is a free, informal administrative review by the OPA itself. It is faster (about 60 days) and the right first step for obvious errors like wrong square footage or property type. A BRT appeal is a formal hearing before an independent board, costs $25, and produces a legally binding decision that can be appealed to court. File the FLR first; if it fails or time is short, file both at once.

Sources

1. Pennsylvania General Assembly, Consolidated County Assessment Law (72 P.S. § 5020-1 et seq.): Philadelphia OPA is required to assess properties at 100% of market value under Pennsylvania's Consolidated County Assessment Law
2. City of Philadelphia, Department of Revenue, Real Estate Tax page: 2025 Real Estate Tax rate is 1.3998%; discount period ends January 31; face value period ends March 31; 1.5% monthly penalty begins April 1
3. City of Philadelphia, Office of Property Assessment, Homestead Exemption: Homestead Exemption reduces assessed value by $100,000 for owner-occupied primary residences; no income or age requirement; apply through OPA
4. City of Philadelphia, Department of Revenue, LOOP and Senior Freeze programs: LOOP income limits approximately $75,060 single / $87,570 couple (2024); Senior Tax Freeze available to residents 65+ with income under $33,500
5. Pennsylvania Department of Military and Veterans Affairs, Property Tax Exemption: Veterans with 100% service-connected disability rating may receive full exemption from real estate taxes on primary residence under Pennsylvania law
6. Philadelphia Board of Revision of Taxes: BRT appeal deadline is first Monday in October each year; residential appeal filing fee is $25
7. Lincoln Institute of Land Policy, 50-State Property Tax Comparison Study: Effective property tax rates by city used for cross-city comparison table; Philadelphia effective rate approximately 0.99% after Homestead, 1.40% without
8. Pennsylvania Department of Revenue, Property Tax/Rent Rebate Program: PTRR income limit expanded to $45,000 under Act 7 of 2023; rebates up to $1,000 for renters 65+ or disabled; deadline December 31 of following year
9. City of Philadelphia, Office of Property Assessment, Property Search Database: OPA's online property search shows assessed value, property characteristics, and recent sale history for all 580,000+ Philadelphia parcels