Rebate and Circuit Breaker for Seniors or Disabled Persons (PTRR Program)





Variations in Receipt of Benefit

Benefit Varies with Income

Benefit Type

Circuit Breaker


For homeowners, the benefit is a rebate applied to all property taxes determined by 4 brackets ranging from $650 if income in the previous year is up to $8,000, to $250 if income is $18,001 to $35,000. For renters, the benefit is determined by 2 brackets with maximum relief ranging from $650 if income in the previous year is up to $8,000 and $500 for those with income between $8,001 to $15,000. For senior households in Philadelphia, Pittsburgh and Scranton with income under $30,000 the program provides 50% higher rebates. In other areas of the state, for senior homeowners with household income under $30,000 who pay more than 15% of income in property taxes, the rebate is increased 50%. The maximum benefit cannot exceed property tax liability for homeowners or 20% of total rent paid. Maximum rebates are $650 or $975 (special cases noted above).

How is Benefit Disbursed

Direct payment to taxpayer

Eligible Property Type


Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria




Income Ceiling


Surviving Spouse

Description of Eligibility Criteria

The income ceilings are $35,000 for homeowners, $15,000 for renters, and $30,000 for special cases. These income requirements apply for the year prior to the year in which the application is filed. Claimants must be at least 65 years old, surviving spouses must be at least 50 years old. Disabled persons over age 18 or over are also eligible. In calculating income, applicants may exclude 50% of social security income for the year. Federal Veterans Disability Payments, and state veterans benefits including service-connected compensation or benefits of any kind provided to a veteran or an unmarried surviving spouse of a veteran by a state agency are not included when calculating income for this benefit. Annual applications must be filed with the state by 30 June in order to qualify for the rebate. First time applicants must include certain proof documents with their first application to verify eligibility.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

State reimburses all of the local government tax loss

Description of State Funding for Tax Loss

The state disburses benefits directly to taxpayers. The funding for this program is dependent, in part, upon gaming revenue.

Record ID



Those approved for a rebate on property taxes or rent paid in 2021 will receive an additional one-time bonus rebate. The one-time bonus rebate will be equal to 70% of the original rebate amount. Claimants do not need to take any additional action to receive their one-time bonus rebates. This program is also available to deceased PA residents, provided they lived at least 1 day in the year for which the benefit is applied. The benefit will be prorated by the number of days the applicant lived in the commonwealth. A surviving spouse, estate, or personal representative of the deceased resident may file on their behalf.


2006 Pa. Act 1, P.L. 1873 §1301 ~ §1313 (Taxpayer Relief Act) (in effect for 2021)
Pennsylvania Department of Revenue Form PA-1000 Application for Property Tax/Rent Rebate Program (for filing in 2020 for 2019 taxes)
[ Accessed 11/10/2021]
View Archived Source

Pennsylvania Department of Revenue Property Tax/Rent Rebate Booklet and Filing Instructions
[ Accessed 02/24/2021]
View Archived Source

Pennsylvania Department of Revenue Property Tax/Rent Rebate Brochure
[ Accessed 03/05/2022]
View Archived Source
Pennsylvania Department of Revenue Property Tax/Rent Rebate Program
[ Accessed 03/05/2022]
View Archived Source

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