What is the property tax rate in Philadelphia County?

The combined effective property tax rate in Philadelphia County, Pennsylvania is approximately 0.95%.

Philadelphia County Property Tax Calculator (2026) — Pennsylvania Property Tax Almanac

Property Tax in Philadelphia County, 2026

A calculator and field guide for Philadelphia-area homeowners — and for anyone considering a move to Philadelphia County — including Pennsylvania's millage-per-$1,000-AV system, the Common Level Ratio that bridges stale assessments to market value, the per-school-district Homestead Exclusion (Act 1), and the Property Tax/Rent Rebate program for income-qualified seniors.

Philadelphia County, home to Philadelphia and 1604k Pennsylvanians, operates within PA's complex multi-layered property tax system. Each county sets its own predetermined assessment ratio, the State Tax Equalization Board issues an annual Common Level Ratio (CLR) to bridge stale assessments to market value, and total tax combines three independent authorities: county + municipality + school district. School district millage typically dominates the bill — often 70%+ of the total.

How the bill is built

Pennsylvania's calculation has three steps. Step 1: Assessed Value. Each county uses its own ratio — some assess at 100% of current market value (Lancaster, Allegheny since 2012), others at lower stated ratios (Bucks at ~3% effective ratio, Philadelphia at 100%). Step 2: Common Level Ratio (CLR). The State Tax Equalization Board calculates an annual CLR to bridge stated AV to current market value. This matters most for stale-assessment counties (Bucks, Chester, Allegheny, Lehigh) where the CLR can be the basis for tax appeal valuation. Step 3: Tax. Multiply AV by the combined millage (county + municipality + school district) and divide by 1,000. For Philadelphia, total millage is approximately 14.34 mills.

School district millage is the largest portion of the bill. Pennsylvania has 501 independent school districts, each setting their own millage and Homestead Exclusion. Within Philadelphia County, school district choice can change a homeowner's annual tax bill by $1,500-$5,000+ on similar-priced homes — making "what school district is this in?" the single most important question for PA relocation buyers.

Homestead Exclusion (Act 1, 2006) is state-funded. Each school district allocates its slot of the state Property Tax Reduction Allocation to homestead-qualified properties — typical reduction is $300-$700 per year. Apply once with the Philadelphia Office of Property Assessment (Form available March 1; deadline March 1 of the following year for that year's bill).

Property Tax/Rent Rebate (PTRR) for seniors and disabled. PA's PTRR program provides up to $1,000 base rebate for income-qualified homeowners 65+ or disabled (income limit raised to $46,520 in 2024). Residents of Philadelphia, Pittsburgh, or Scranton receive supplemental rebates of $500-$1,500. PA also exempts retirement income (including Social Security) from state income tax, which substantially boosts the effective retiree benefit. File Form PA-1000 with PA Department of Revenue.

2026 Philadelphia County rate breakdown (mills per $1,000 of assessed value × Common Level Ratio, Philadelphia district)

Taxing entity	Rate
City of Philadelphia (millage per $1,000)	6.3170
School District of Philadelphia	8.0190
Combined total	14.3360

As of April 26, 2026 · From Philadelphia Office of Property Assessment.

Note: Philadelphia is the only consolidated city-county in Pennsylvania — the entire 142-square-mile city is also Philadelphia County. The combined government uses a single millage of approximately 14.34 mills (City of Philadelphia 6.317 + School District 8.019) applied to 100% of assessed value, which is intended to track current market value via annual reassessment by the Office of Property Assessment (OPA). Philadelphia's effective tax rate of approximately 0.95% is among the lower rates in Pennsylvania — but the city has the highest local wage tax in the country (3.74% for residents) which substantially offsets the property tax difference.

Note: Philadelphia's **10-Year Tax Abatement** has been one of the most consequential urban property tax programs in the United States. Originally enacted in 2000, it provided a complete 10-year exemption on the value of new construction or substantial rehabilitation — driving roughly 30% of new residential construction in Philadelphia from 2010-2020. The program was reformed in 2022 to phase out gradually rather than expire all at once, but the legacy abated properties still substantially shape Philadelphia's property tax distribution.

Note: For relocation buyers: Philadelphia offers among the most affordable major-city homeownership in the Northeast. Median home value of $220,900 combined with the moderate effective rate produces a median annual bill of just $2,100 — substantially less than Boston, Brooklyn, or even Camden across the river. The trade-off is the 3.74% local wage tax, which is the highest of any US city. For high-income earners, the wage tax often more than offsets the property tax savings.

Homestead, exemptions, and senior programs for 2026

Pennsylvania's homeowner tax relief works through three primary mechanisms: (1) the per-school-district Homestead Exclusion, (2) the income-tested Property Tax/Rent Rebate (PTRR) for seniors and disabled, and (3) the Disabled Veterans Real Estate Tax Exemption for 100% service-connected disabled veterans.

Homestead Exclusion (Act 1, 2006)

Pennsylvania's Homestead Exclusion is funded by the state's gaming revenue and allocated to school districts via the Property Tax Reduction Allocation. Each school district then applies the allocation as a reduction in assessed value for owner-occupied homes. Typical reductions in Philadelphia County range from $300-$700 per year. Apply once with the Philadelphia Office of Property Assessment; the application form becomes available March 1 of each year, with a March 1 deadline of the following year for that year's bill. Once granted, the exclusion auto-renews.

Property Tax/Rent Rebate (PTRR)

Pennsylvania's PTRR is one of the more generous senior property tax programs in the country. Eligible homeowners (65+ or disabled with income under $46,520) receive a base rebate of up to $1,000. Residents of Philadelphia, Pittsburgh, and Scranton receive an additional $500-$1,500 supplemental rebate. The program is funded by the Pennsylvania Lottery and is filed annually with the PA Department of Revenue (Form PA-1000). The June 30 application deadline applies to the following year's rebate.

Pennsylvania also exempts retirement income (including Social Security) from state income tax — boosting the effective retiree benefit substantially. Combined with PTRR, PA retirees can have very low total state-tax burden despite the moderate-to-high property tax rates.

Disabled Veterans Real Estate Tax Exemption

Pennsylvania veterans with a 100% service-connected disability rating qualify for full property tax exemption — but the exemption is income-tested. Income limit is approximately $108,046 in 2025 (annual cost-of-living adjustment). File Form MV-77L with the PA Department of Military and Veterans Affairs. The State Veterans Commission reviews each application; approval can take several months. Surviving spouses retain the exemption under specific conditions.

Appealing your assessment

Pennsylvania's appeal deadline is typically August 1 in most counties for the following tax year (varies — check with the Philadelphia Office of Property Assessment). The county Board of Assessment Appeals reviews based on comparable sales evidence, with the Common Level Ratio applied to convert market value comparisons to assessed value comparisons. PA's stale-assessment counties (Bucks last reassessed 1972, Chester 1996, Allegheny 2012) have particularly favorable appeal dynamics — recent buyers can often reduce their assessment substantially by demonstrating their purchase price is below the indicated assessed value × CLR.

Cities and towns in Philadelphia County

Philadelphia County contains 1 incorporated municipality, ranging from Philadelphia to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Philadelphia County is subject to Philadelphia County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Philadelphia County seat	city	1,603,797

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Philadelphia tax district. Other cities in Philadelphia County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Philadelphia Office of Property Assessment before relying on any estimate.

Frequently asked questions

When are Philadelphia County property taxes due?

Pennsylvania has different bill cycles for the three taxing authorities. County and municipal taxes are billed in spring (typically March-April due) with discount available if paid early. School district taxes are billed in summer (typically July-September due). Each authority has its own discount/face/penalty schedule — typically a 2% discount for early payment, then face value, then 10% penalty for late payment.

Why is the school district millage so much higher than the county millage?

Pennsylvania has 501 independent school districts that fund roughly 50-60% of school operating costs through property tax (the remainder comes from state aid and federal funds). Combined with very modest county-level millage (typically 4-8 mills), the school portion ends up dominating the total bill. Within Philadelphia County, school district choice can change a homeowner's annual tax bill by $1,500-$5,000+ on similar-priced homes.

What is the Common Level Ratio (CLR)?

PA's CLR is an annual State Tax Equalization Board calculation that bridges stated assessed values to current market value. In stale-assessment counties (Bucks last reassessed 1972, Chester 1996, Allegheny 2012, Lehigh 1991), the CLR adjusts upward to compensate for the gap. The CLR matters most for tax appeals — your assessment can be challenged if it produces an effective rate higher than the county's CLR-adjusted level.

How do I qualify for PTRR (Property Tax/Rent Rebate)?

You must be 65+ or disabled, with household income under approximately $46,520 (2024). Residents of Philadelphia, Pittsburgh, or Scranton qualify for additional supplemental rebates. File Form PA-1000 with the PA Department of Revenue by June 30 for the following year's rebate. Pennsylvania also exempts retirement income from state income tax — making PA one of the more retiree-friendly states overall.

About Philadelphia County

Beyond the property tax — a few things you might not know about the place.

Weird fact

Philadelphia's row house architecture — particularly the 19th-century rowhomes throughout South Philly, Fishtown, and West Philly — represents the largest concentration of intact pre-1900 working-class urban housing in the United States. Approximately 60% of Philadelphia's housing stock predates 1940, more than any other major US city. The OPA's assessment methodology has had to develop specialized comparable-sales models for these historic rowhomes that don't exist anywhere else.

Hometown hero

Benjamin Franklin

Franklin (1706-1790) — printer, scientist, statesman, and signer of both the Declaration of Independence and the Constitution — lived in Philadelphia for most of his adult life. Franklin's home at 318 Market Street is preserved at the Benjamin Franklin Museum (part of Independence National Historical Park). Franklin's famous "in this world nothing can be said to be certain, except death and taxes" line was written from Philadelphia in 1789, making it perhaps the most-cited tax quotation in American history.

Biggest annual event

Philadelphia Flower Show + Mummers Parade

The Philadelphia Flower Show (early March, at the Pennsylvania Convention Center) is the largest indoor flower show in the United States and one of the oldest in the world (founded 1829). The Mummers Parade (every January 1) is one of the longest-running folk parades in the country (since 1901), drawing 100,000+ spectators along Broad Street. Combined with year-round Old City heritage tourism, Philadelphia's event calendar is one of the most-developed in the Northeast.

Property Tax in Philadelphia County, 2026