# Pennsylvania — State Property Tax Exemptions for Disabled Veterans — Exemption Amounts, Disability Rating Thresholds, and Eligibility Rules

For Pennsylvania, statute citation is 51 Pa. Cons. Stat. § 8902; minimum disability rating is 100% — a service-connected disability declared by the U.S. Veterans' Administration to be a total or 100% permanent disability (or blindness, paraplegia, or loss of two or more limbs from wartime service); exemption at 100% disability is Full exemption from payment of all real estate taxes on the principal dwelling, conditional on a financial-need determination by the State Veterans' Commission; exemption at lower ratings is None — no exemption for service-connected disability ratings below total/100% permanent; home value cap is None stated — but the exemption requires the State Veterans' Commission to determine the veteran's need for the exemption, verified against its source on 2026-08-18.

- **State:** Pennsylvania _(our reading, not quoted from the source)_
- **Statute citation:** 51 Pa. Cons. Stat. § 8902 _(verified: appears in the quote below)_
- **Minimum disability rating:** 100% — a service-connected disability declared by the U.S. Veterans' Administration to be a total or 100% permanent disability (or blindness, paraplegia, or loss of two or more limbs from wartime service) _(verified: appears in the quote below)_
- **Exemption at 100% disability:** Full exemption from payment of all real estate taxes on the principal dwelling, conditional on a financial-need determination by the State Veterans' Commission _(verified: appears in the quote below)_
- **Exemption at lower ratings:** None — no exemption for service-connected disability ratings below total/100% permanent _(verified: appears in the quote below)_
- **Home value cap:** None stated — but the exemption requires the State Veterans' Commission to determine the veteran's need for the exemption _(verified: appears in the quote below)_
- **Surviving spouse eligible:** Yes — extended to the unmarried surviving spouse upon the veteran's death, provided the State Veterans' Commission determines the spouse is in need of the exemption _(verified: appears in the quote below)_
- **Annual adjustment:** Not applicable — full exemption rather than a dollar amount _(verified: appears in the quote below)_
- **Primary residence required:** Yes — the building must be occupied by the veteran as his or her principal dwelling _(verified: appears in the quote below)_

## What the source says

> Any resident of this Commonwealth shall be exempt from the payment of all real estate taxes levied upon any building, including the land upon which it stands, occupied by that person as a principal dwelling, if all of the following requirements are met:

## Source

- https://www.legis.state.pa.us/WU01/LI/LI/CT/HTM/51/00.089.002.000..HTM

Last verified: 2026-08-18. Review by: 2027-08-18.
Part of [State Property Tax Exemptions for Disabled Veterans — Exemption Amounts, Disability Rating Thresholds, and Eligibility Rules](https://referencesource.org/veteran-property-tax-exemptions-by-state/).