Pennsylvania Logo Edward G. Rendell, Governor
Pennsylvania Department of
Military and Veterans Affairs
Join the Guard
     Office of the Deputy Adjutant General for Veterans Affairs
Return to DMVA Portal
Disabled Veterans Real Estate Tax Exemption Program

Purpose: To provide real estate tax exemption for any honorably discharged veteran who is 100% disabled, a resident of the Commonwealth and has a financial need.

Veteran’s eligibility criteria:
  • Served in the military honorably

  • Served during established war service dates as determined by the U.S. Department of Veterans Affairs
    **The following decorations can also be used to establish wartime service: Armed Forces Expeditionary Medal or Navy Expeditionary Medal.

  • Must have a 100% permanent and total service-connected disability rating by the U.S. Department of Veterans Affairs or as the result of military service the veteran is blind or paraplegic or has sustained the loss of two or more limbs

    • Blind: Visual acuity of three-sixtieths or ten two-hundredths, or less normal Vision

    • Paraplegic: The bilateral paralysis of the upper or lower extremities of the body

  • Must be a resident of the Commonwealth

  • Must occupy the real estate as his/her principal dwelling

  • Dwelling is owned solely by the veteran or as an estate in the entirety

  • Must prove financial need:

    • Veteran must prove financial need according to the criteria established by the State Veterans Commission if their annual income exceeds $79,050

    • Applicants with an annual income of $79,050 or less are given a rebuttable presumption to have a need for the exemption

    **Upon the death of a qualified veteran, tax exemption may pass on to the unmarried surviving spouse if financial need can be shown.
Legislation:
Constitution: Article VIII, Section 2(c) (Establishes requirement to prove “Financial Need”)

Statute: Chapter 89, Title 51
Chapter 89, Title 51 (Amended)

Procedures: Chapter 5, Title 43

Current Policy Letter: June 2009

Where to apply?
Contact the County Veterans Affairs Director in the county you reside to apply for this program.

How is financial need established?
An applicant, who earns over $79,050
annually, will be considered to have a financial need for the exemption when the applicant’s allowable expenses exceed the applicant’s household income. The applicant’s monthly household expenses will be calculated to include a cost of living allowance and dependent’s allowance.

What happens after the Department of Military and Veterans Affairs certifies a “financial need” for the Disabled Veterans Tax Exemption and eligibility criteria has been verified?
The Board for the Assessment and Revision of Taxes will grant the tax exemption. Cases that have been granted tax exemption will be reviewed periodically (every 5 years) to determine continued need for exemption from certain real estate property taxes.
 DMVA Home   Commonwealth of PA Home 

 Contact Us   Featured Topics   Forms and Publications   Related Links 
 Commonwealth Privacy Policy