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 

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