Eligibility: Allegheny County residents with a gross household income of $30,000 or less. For calculating income use only 50% of your Social Security Benefit, SSI, and Railroad Retirement Tier 1 Benefits (except Medicare benefits); plus, all other income must be added in at 100%.

Must be age 60 or older, or, if married, either spouse must be age 60 and older; or be a widow or widower age 50 to 60 years; or permanently disabled and age 18 to 60 years. The applicant must meet the required age by December 31 of the year for which they seek abatement. Must have owned and occupied a primary residence in Allegheny County continuously for the past 10 years. Property owners who have moved within the past 10 years, and have continued to own and occupy the new property as a primary residence, shall be eligible.