PDF document

- 1 -

Senior Citizen Tax Freeze Program (SCTX)

The Senior Citizen Tax Freeze Program (SCTX) You can also apply online at the Philadelphia
“freezes” your Real Estate Tax if you meet certain Tax Center at: tax services.phila.gov- . This
age and income requirements. This stops your website is available on mobile devices like cell
property taxes from increasing, even if your phones and tablets.
property assessment or tax rate increases.
If you meet the age, income, and residency
This application is for new applicants only. If qualiﬁcations in any year from 2018 to 2023, your
you participated in this program last year, you application will apply for the ﬁrst year you were
are automatically enrolled this year. If your deed eligible. You will need to provide proof of income
changes for any reason, you must reapply. for the ﬁrst year you are eligible.
Applicants must complete pages 1 and 2 of this Please include a copy of your proof of age and
application. The deadline to apply for 2023 is income with this application. More instructions
September 30, 2023. are below.

If you answered yes to question 1A or
1 Residence Information 1B, you do not qualify for SCTX. The SCTX
! program is only for people who own and
YES NO 1A. Do you live in another property? live in their home.
You may apply for SCTX if you live in
1B. Do you claim any other property as your primary
YES NO cooperative housing.
residence?
You may apply for SCTX even if part of
1C. Is your primary residence part of a cooperative your home is rented or used for a
YES NO business.
where some or all of the taxes are paid jointly?
1D. Do you use your home for something other than
YES NO
your primary residence, such as for business or rent?

_______% If YES, what percentage is used for business or rental?

2 Applicant information

Owner Name ! You are eligible for this program only
if you meet any of the following age
Social Security Number and income qualiﬁcations:
Property Address · You are aged 65 years or older; or
· You are living with a spouse who is
OPA Number aged 65 years or older; or

Date of Birth (MM/DD/YY) · You are 50 years or older and were
married to someone who was 65
Filing status SINGLE MARRIED WIDOWED years of older before passing away

Spouse name (if applicable) · You will need to provide proof of
income for the earliest year you
Spouse Social Security Number (if applicable) are eligible
Spouse Date of Birth (if applicable)
Income
If spouse is deceased, date of death Single Married
qualiﬁcations
(You must submit a copy of the death certiﬁcate)
2022 present- $33,500 $41,500
What year did you ﬁrst meet the income and age
qualiﬁcations for SCTX? (See table at right.) 2018 2021- $27,500 $35,500

Continue to next page

Ver 20220927 www.phila.gov/senior freeze | revenue@phila.gov | (215) 686 6442- - Page 1 of 2

- 2 -

Senior Citizen Tax Freeze (SCTX) Application 

3   Annual Income 
  Please use the worksheet below and enter your annual income. Please include a copy of the proof of income 
  from the ﬁrst year of your eligibility. To qualify for 2022 and later,  your total income must be $33,500 or less 
  for a single person or $41,500 or less for a married couple. To qualify for years before 2022, your total 
  income must have been $27,500 or less for a single person or $35,500 or less for a married couple.        

                                                                      TOTAL                  Examples of proof of income 
              INCOME SOURCE 
                                                        (APPLICANT + SPOUSE)                 · Social Security (SSA, SSDI, 
Social Security Beneﬁts (include SSI, SSD, etc.)                                               SSI) award letters 
 Do not include any Medicare Part B premiums                                                 · Pension statements
                                                                                             · Bank Statements
Pensions and other retirement beneﬁts 
 Include railroad beneﬁts, taxable portion of IRAs etc.                                      · Retirement income or
                                                                                               Rental Income Statements
Take home pay                                                                                · Interest and dividends
 Include salary, wages, self employment income etc.-  
                                                                                             · Pay stubs from your current
Interests, dividends, and capital gains prizes                                                 employer
 Do not subtract losses                                                                      · W 2 or state/federal tax-
Net rental and business income                                                                 return   Salary and wages of-
 Do not subtract losses                                                                        Taxpayer and Spouse
                                                                                             · Unemployment/Workers
Other income                                                                                   compensation statements
 Include unemployment compensation, support money etc.                                         or award letters
TOTAL                                                                                        · Child support and alimony
                                                                                             · Any other documentation
                                                                                               you may have
    Along with proof of income, you must send a                       ·      Drivers license
    photocopy of your proof of age with this application.             ·      State ID card
    Any government issued document that clearly shows a               ·      City of Philadelphia ID card
    date of birth will be accepted. Some examples are:                ·      Birth certiﬁcate

4   Signature 
    The Department of Revenue will use this application to enroll you in the Homestead Exemption program 
    if you do not already have it. The Homestead Exemption can save you money on your property taxes.  

    The Department of Revenue is authorized to perform an income veriﬁcation check with the Internal 
    Revenue Service and Pennsylvania Department of Revenue. If at any time during the program the city 
    determines you were income ineligible, you will be required to pay the taxes which would have been due, 
    plus penalties, interest, and additions.  

        (optional) The City makes its best eﬀorts to contact SCTX applicants and participants through all 
        methods possible. By checking this box, I authorize the Department of Revenue to use SMS (text) 
        messages to reach me.  

    I have reviewed all the information on this form and I certify that this information is true and correct to 
    the best of my knowledge, information and belief.  

    Applicant Signature                                  Spouse  Signature 

    Date                                                 Phone Number 

    Mail completed forms to:                          or return in person: 
    Philadelphia Department of Revenue                Municipal Services Building         Northeast Municipal Services Center 
    P.O. Box 53190                                    Department of Revenue               7522 Castor Ave. 
    Philadelphia, PA 19105                            1401 John F. Kennedy Blvd—          Philadelphia PA 19152,    
                                                      Concourse level 
                                                      Philadelphia, PA 19102 

Ver 20220927            www.phila.gov/senior freeze | revenue@phila.gov | (215) 686 6442- -                         Page 2 of 2

PDF file checksum: 1798257819

(Plugin #1/9.12/13.0)