Show All Answers

1. What is a homestead property?

A homestead property is a dwelling primarily used by an owner as his or her permanent home. The owner may be living temporarily at another location, but he or she must have the intention of returning to that home. No one can have more than one permanent home at any one time. Homestead properties do not include rental units, vacation homes, camps, or other homes in which the owner does not live on a permanent basis. In general, it is the address where the owner registered to vote and has registered his or her driver's license.

The homestead property includes the land under the dwelling, as long as it is owned by the same person who owns the dwelling. The formal definition of property is the same as that used for determining residence status for the earned income tax.

2. What is a farmstead property?

A farmstead property includes all buildings and structures that are used primarily for agricultural purposes (such as housing animals or storing supplies, production or machinery) on a farm of ten contiguous acres or more in size. The farmstead must be the permanent residence of at least one owner, as defined under the homestead definition. The farmstead exclusion would be applied to buildings and structures that are not already exempt from real property taxation under other laws. The requirement that an owner live on the farm means that farms owned by absentee owners will not be eligible for the farmstead exclusion.

3. Will every property owner receive tax relief?

This tax reform legislation only applies to residential property owners. Pennsylvanians in 66 counties will receive property tax relief through homestead and farmstead exclusions.

4. How do I apply for a homestead / farmstead exclusion?

To receive a homestead or farmstead exclusion, a Pennsylvania resident must submit an application to the county assessor prior to March 1. School districts are required to send an application to all non approved, eligible property owners 60 days prior to the March 1 application deadline.

5. I have applied for a homestead/farmstead exclusion previously and was approved, do I need to apply again?

No, your application and approval have been maintained by the Centre County Assessment office. If you are not sure you have been approved previously you may call 814-355-6721 to receive information.

6. Do I qualify for an exclusion if the property is not deeded in my name?

A homestead / farmstead property is a dwelling primarily used by an owner as his or her permanent home, so it's important to identify the definition of owner under the act:

• A joint tenant or tenant in common
• A person who is purchasing real property under a contract
• A partial owner
• A person who owns real property as a result of being a beneficiary of a will or trust or as a result of intestate succession
• A person who owns or is purchasing a dwelling on leased land
• A person holding a life lease in real property previously sold or transferred to another
• A person in possession under a life estate
• A grantor who has placed the real property in a revocable trust
• A member of a cooperative as defined in 68 Pa. C.S. & 4103 (relating to definitions)
• A member of a condominium as defined in 68 Pa. C.S. & 3103 (relating to definitions)
• A partner of a family farm partnership or a shareholder of a family farm corporation as the terms are defined in section 1101-C of the act of March 4, 1971 (P.L.6, No. 2), known as the Tax Reform Code of 1971.

7. Does the homestead / farmstead exclusion have any effect on clean and green status?

No. Farmers can be eligible for a farmstead exclusion that provides tax relief to buildings used for agricultural purposes, and a homestead exclusion which provides tax relief to the primary residence. The exclusion would be applied to the clean and green assessed value.

8. I own my home or mobile home, but not the parcel of land beneath my home. Should I apply?

Yes, the exclusion would be applied to the assessed value of the home regardless of who owns the parcel of land beneath.