Philadelphia: Applying for the State's Disabled Veterans Real Estate Tax Exemption

In Philadelphia the State's full real estate tax exemption goes through the Office of Veterans Affairs in City Hall. The office's FAQ still prints an $85,168 income figure, years out of date (it is $114,637 from 2025), and it, its checklist and the City's assessment page all describe the exemption as for a 100% disabled veteran, leaving out unemployability, blindness, paraplegia and the loss of two limbs.

Also called: property tax, real estate tax exemption, RETX, 51 Pa.C.S. 8902, $114,637, $85,168, Office of Property Assessment, surviving spouse.

For: Veteran or service member, survivor.

Where it applies

Written for the jurisdictions listed here.

City of Philadelphia, PACity

The exemption is the State's; see the Pennsylvania entry. It removes all real estate tax on the home, the School District's share included, and the State Veterans' Commission decides need. In Philadelphia the application starts with the Office of Veterans Affairs, City Hall Room 127 (215-686-3256), by appointment. What the City's pages get wrong. The income figure. The office's FAQ says applicants with annual income of $85,168 or less are eligible. The presumption of need is a figure the Commission resets every two years under 51 Pa.C.S. 8904 by the change in consumer prices; the State's current application gives $114,637 from January 1, 2025. A veteran with income between the two figures should not be put off, and income above the presumption still qualifies on a showing of expenses. The disability test. The FAQ and the office's checklist say a veteran who is "100% service-connected disabled" may qualify and ask for a "100% Disability Award Letter". The Office of Property Assessment says the exemption is for "any honorably discharged veteran who is 100% disabled". 51 Pa.C.S. 8902(a)(2) opens the exemption to a veteran who, because of wartime service, is blind or paraplegic or has lost two or more limbs, at any rating, or whose disability VA has declared "total or 100% permanent". A veteran paid at the total rate for individual unemployability, and a blind or double-amputee veteran below 100%, qualify. The assessment page also leaves out the wartime service test the statute does require. The name. The office calls it the "City Real Estate Tax Exemption for Disabled Veterans". It is a State exemption, granted by the board of assessment on the Commission's certification. What to bring, from the office's checklist: Pennsylvania identification, the DD-214, the VA award letter and code sheet, every income document (Social Security statement, tax return, W-2, 1099-R, 1099-INT and 1099-DIV) and the deed. A surviving spouse adds the marriage licence and, if applicable, the death certificate; the statute's surviving spouse route is for an unmarried surviving spouse.

Thresholds

Thresholds for Philadelphia: Applying for the State's Disabled Veterans Real Estate Tax Exemption
Gate	Rule
100% permanent, on one path	One path is a VA rating of 100% made permanent. The rating filter does not hide this entry, because the statute also opens on blindness, paraplegia or the loss of two limbs at any rating.
Permanent on the 100% path	The 100% rating has to be permanent.
Individual unemployability	A "total" disability includes individual unemployability, which the City pages leave out.
Blindness, paraplegia or the loss of two or more limbs	Service-connected blindness, paraplegia or the loss of two or more limbs qualifies at any combined rating.
Financial need, presumed at $114,637 or less	Income at or below $114,637 from January 1, 2025 is presumed to show need; the office FAQ still prints $85,168. Veterans benefits are not counted.

Sources

Updated

Last updated 2026-10-01.

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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.