The Property Tax Rent Rebate (PTTR) program is now open for 2025 property tax / rent rebate applications. Income limits increased again this year as the 2023 revised legislation provided for annual increases based on CPI adjustments. The upper threshold for eligibility is now $48,110, and 50% of social security is excluded. You may access more information at the below link or contact our local House of Representative's office for more PTRR information and/or guidance, if you think you may be eligible.
You are eligible for a Property Tax/Rent Rebate if you meet the requirements in each of the three categories below:
Category 1 – Type of Filer
You were 65 years of age or older as of Dec. 31 of the year claimed; or
You were not 65 years of age, but your spouse who lived with you was 65 years of age as of Dec. 31 of the year claimed; or
You were a widow or widower during all or part of the year claimed and were 50 years old or older as of Dec. 31; or
You were permanently disabled and 18 years of age or older during all or part of the year claimed, you were unable to work because of your medically determined physical or mental disability, and your disability is expected to continue indefinitely. If you received Supplemental Security Income (SSI) payments, you are eligible for a rebate if you meet all other requirements.
NOTE: If you applied for Social Security disability benefits and the Social Security Administration did not rule in your favor, you are not eligible for a Property Tax/Rent Rebate as a disabled claimant.
Category 2 – Eligibility Income
Property Owners - Your total eligible annual household income, including the income that your spouse earned and received while residing with you, was $48,110 (effective 2025 application year) or less.
Renters - Your total eligible annual household income, including the income that your spouse earned and received while residing with you, was $48,110 (effective 2025 application year) or less.
You must report all items of income, except those listed on Page 7 of the Property Tax/Rent Rebate booklet (link below), whether or not the income is taxable for federal or PA income tax purposes.
NOTE: There may be differences between eligibility income and PA-taxable income. Please see specific line instructions for each category of income.
When calculating your total eligible annual household income, exclude one-half (1/2) of your Social Security benefits as shown in box 5 of your SSA-1099 statement, one half (1/2) of your Supplemental Security Income benefits, one-half (1/2) of your State Supplementary Payment benefits, and one-half (1/2) of any Railroad Retirement Tier 1 benefits as shown on Form RRB-1099.
Category 3 – Owner, Renter, Or Renter/Owner
To file as a property owner, renter, or owner/renter, you must meet at least one of the following requirements for your primary residence:
OWNER
a. You owned and occupied your home, as evidenced by a contract of sale, deed, trust, life estate held by a grantee; and
b. You occupied your home (rebates are for your primary residence only); and
c. You or someone on your behalf paid the property taxes on your home.
RENTER
a. You rented and occupied a home, apartment, nursing home, boarding home, or similar residence in Pennsylvania; and
b. Your landlord paid property taxes or agreed to make a payment in lieu of property taxes on your rental property; and
c. You or someone on your behalf paid the rent on your residence.
Important : As a renter, you could be asked to provide evidence of a landlord/tenant relationship ( such as a copy of Lease ) or proof of a Self-Contained Unit ( meaning its own bedroom, bathroom and kitchen ) .
OWNER/RENTER
a. You owned, occupied, and paid property taxes for part of the year and were a renter for part of the year; or
b. You owned and occupied your home and paid property taxes and paid rent for the land upon which your home is situated; or
c. You paid rent for the home you occupied, and paid property taxes on the land upon which your home is situated.
CAUTION: As a renter, if you received cash public assistance during the year, you are not eligible for any rebate for those months you received cash public assistance. Please complete a PA-1000 Schedule D (enclosed in the Property Tax/Rent Rebate booklet).
To obtain Property Tax/Rent Rebate forms and instructions use this link: PTRR Forms.

