What the homestead exclusion does
The program is also called Act 50. The county describes it this way: "The initial $18,000 in assessed value is excluded from county real property taxation."
At the county's current rate of 6.43 mills, that takes $115.74 off a year's county tax bill. It lowers the taxable value only. Your assessment itself stays the same.
Who qualifies
The county's rule is short: "Only primary residences qualify." You have to own the home and live in it, and you can have only one. Claiming more than one can bring interest, penalties and fines.
The county lists a few less obvious cases that can qualify, including a home held in a trust that a person still lives in, and a building that is part home and part business.
How and when to apply
The application goes to the Office of Property Assessments. The county says it "must be submitted by March 1 for the exclusion to be in effect for the current and future tax years."
You apply once. The exclusion stays on the property until something changes, such as a sale. If you buy a home, don't assume the seller's exclusion carries over to you. Apply in your own name.
Does it cover school and municipal taxes?
Act 50 itself is for county tax. School property tax relief comes through a separate state program, Act 1, and the county notes that qualifying for Act 50 "automatically activates the Act 1 exclusion for school taxes as well," with no second application.
Municipalities decide for themselves whether to offer a homestead exclusion. Ask yours.
How to check if a home has it
Open the property on Parcel Finder and look for the line "Owner lives here." It reads "Yes (homestead)" when the exclusion is on file, and the county tax section marks the taxable value as homestead. If you live in the home and it says no homestead is filed, it is worth applying before March 1.
Across the county, about 69% of houses, townhouses and condos have it.
Senior citizen tax relief
The second program is Act 77, run by the County Treasurer. It gives qualified homeowners "a flat 30% discount on the real estate tax on their primary residence." The Treasurer's application caps the discount at $650 for a year.
To qualify you need to meet all three of these:
- Age. 60 or older, or married to someone who is. Widows and widowers qualify from age 50, and people who are permanently disabled from age 18.
- Ownership. You have owned and lived in a primary residence in Allegheny County continuously for the past 10 years. Moving within the county during that time is fine.
- Income. Gross household income of $30,000 or less. Only half of your Social Security counts toward that figure.
The Treasurer's application is due June 30. Like the homestead exclusion, you apply once.
The two programs are separate. A homeowner who qualifies for both can apply for both.
Sources
- Allegheny County: Homestead/Farmstead Exclusion (Act 50)
- Allegheny County Treasurer: Act 77 Senior Tax Relief Program
- Allegheny County Treasurer: Real Estate Tax, for the county rate
- The share of homes with the exclusion is from the county's assessment file as of October 30, 2026