Housing

Philadelphia Active Duty Real Estate Tax Credit for Reserve and Guard Members

A reserve or National Guard member called to active duty outside Pennsylvania gets a credit against the City's share of the real estate tax on the home they own and live in, for each day of that duty in the year before. Apply to the Department of Revenue by March 31.

Also called: Active Duty Tax Credit, property tax, National Guard, Reserve, Philadelphia Code 19-1309, Department of Revenue, March 31.

For: Veteran or service member.

Where it applies

Written for the jurisdictions listed here.

Philadelphia Code section 19-1309, in force since tax year 2007, gives a member of the National Guard or of a reserve component of the armed forces who is called to active duty outside Pennsylvania a credit against the real estate tax on their principal residence. How much. The credit is the year's tax multiplied by the share of the previous year that the member spent on active duty outside Pennsylvania. A member deployed for 146 days of a 365-day year has 40 percent of the tax credited. If the member owns the home as a tenant in common, the credit is cut to the member's share; there is no cut for a joint tenancy or a tenancy by the entireties. Which tax. The ordinance credits the tax imposed by section 19-1301, the City's levy. The Department of Revenue says the credit does not reach the portion of the real estate tax due to the School District of Philadelphia. How to apply. Online at the Philadelphia Tax Center, without creating an account, or on the paper form, on or before March 31. The application needs a signed statement that the property is your principal residence and that you own it, and a signed statement from an official of the armed forces or the Guard giving the number of days of active duty outside Pennsylvania in the tax year and the official's phone number, with your Real Estate Tax account number and the tax due. Questions go to the Department of Revenue. This is for those still serving. A veteran no longer in the reserve or the Guard is not covered.

Thresholds

Thresholds for Philadelphia Active Duty Real Estate Tax Credit for Reserve and Guard Members
GateRule
Reserve or Guard member called to active duty outside PennsylvaniaThe credit is for a serving reserve or National Guard member who owns and lives in the home. No rating is involved.

Sources

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Disclaimer

VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.