Money and Bills
Owner-Occupied Real Estate Tax Payment Agreement (OOPA)
Verified · October 23, 2026 Deadline soon — check dates
OOPA allows homeowners to make affordable monthly payments on Real Estate Tax that is past due, and you do not need to make a down payment to sign up. Monthly payments are set in income-based tiers, and some low-income and senior residents are eligible for OOPAs with monthly payments as low as $0. Depending on your tier, a percentage of interest or penalties may be waived.
- Organization
- City of Philadelphia Department of Revenue
- Who qualifies
- To be eligible, you must live in the home that you own. If your name is not on the deed to the home you live in, but you have a legal interest in the property, you may also be eligible. A trust can sometimes be eligible; the Department of Revenue's legal team reviews OOPA applications submitted by trusts and may request additional information.
- Income limits
- Monthly payments are set in five tiers based on monthly household income and household size: you pay 0% of monthly income in Tier 5, 5% in Tier 4, 8% in Tier 3, and 10% in Tier 2 and Tier 1. For a household of 1, the monthly income ranges are Tier 5 $0-$1,075, Tier 4 $1,076-$2,150, Tier 3 $2,151-$3,579, Tier 2 $3,580-$5,008, and Tier 1 $5,009 and up; the City page gives the full table for household sizes 1-10. Interest you pay is 0% in Tier 5 and Tier 4, 50% in Tier 3, and 100% in Tier 2 and Tier 1, and penalties are waived in Tiers 5 through 2. Example from the City page: a household of four with a monthly income of $3,100 pays 8%, or $248, each month. Tier 4 participants may still pay $0 per month if they are 65 or older, are 55 or older and a widow(er) of someone who passed away after 65, are permanently disabled, or a review of income and expenses shows net monthly income below $25.
- Documents needed
- All applicants must provide proof of residency and proof of income. Residency: two different forms of proof are required, one a valid government-issued photo identification (such as a driver's license, passport, or military ID) and the other a document showing your name and the property's address, such as a utility bill, voter registration card, or employment record. Income: copies of income tax returns, pay stubs, benefits award letters, court support orders, pension income statements, and similar documentation. Additional documents for claimed statuses: seniors, a valid government identification showing the applicant is 65 or older; widow(er)s, a copy of a valid death certificate of the spouse; permanently disabled applicants, an SSI/SSDI/VA/Black Lung award letter or a physician's statement.
- How to apply
- The fastest and easiest way to apply is online through the 'Search for a property' link on the Philadelphia Tax Center, under the Property panel; you do not need to create a username and password to submit your application electronically. You can also read and complete the paper Owner-Occupied Real Estate Payment Agreement application. No application deadline is stated on the program page.
- Last verified
- October 23, 2026
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