One of the primary issues being negotiated in the 2015-16 budget is school property tax relief. There are several proposals being considered. Each one would distribute relief differently. In this brief, we describe the basic mechanisms of property tax relief available in Pennsylvania and explain which form of relief is most likely to benefit which type of property owner (owners of modestly priced homes, high-priced homes and non-residential properties). This basic primer on property tax relief lays a foundation for forthcoming analysis of the specific proposals now being debated as part of the state’s budget debate.