Property Tax Relief and Senior Tax Freeze

Property Tax Relief Program Overview:

Tax relief is a payment credit funded by the State of Tennessee to assist homeowners meeting certain eligibility requirements, for a part or all of paid property taxes. Tax Relief is not an exemption. You still receive your tax bill(s) and are responsible for paying your property taxes each year.

2026 Property Tax Relief for Elderly Homeowners up to $85

You must be 65 or older on or before December 31, 2026. Your combined 2025 annual income for you, your spouse and all other owners listed on the deed cannot exceed the income limit of $38,470. You must own the property and use it as your primary residence

2026 Property Tax Relief Disabled Homeowners up to $85

Your disability status must be effective on or before December 31, 2026. An applicant applying as disabled with a pending disability case is not eligible for Tax Relief as a disabled applicant. Your combined 2025 annual income for you, your spouse and all other owners listed on the deed cannot exceed the income limit of $38,470. You must own the property and use it as your primary residence.

2026 Property Tax Relief for Disabled Veterans & Their Widow(er)s up to $444

Disabled veterans who have an honorable discharge along with a service-connected permanent and total disability or disabilities rating, as determined by the U.S. Department of Veterans Affairs may qualify for tax relief. No income limit! Your disability rating date must be effective on or before December 31, 2026. If you feel that you qualify, please apply. You must own the property and use it as your primary residence.

Widow(er)s who were married to their veteran at the time of that veteran’s death and have not remarried may qualify for tax relief. You must own the property and use it as your primary residence.

** For a complete list of qualifications, visit the State of Tennessee's Tax Relief Website.

Property Tax Freeze for Seniors

Property Tax Freeze Program Overview:

Under this program, qualifying homeowners have their property taxes “frozen” at the base tax amount owed in the year that they apply. Your appraisal and assessment values can change but as long as the owner continues to meet the program's requirements, the amount of property taxes owed generally will not change. If your property taxes decrease, your frozen base amount will also decrease. This freeze covers one (1) home and up to five (5) acres, and some other restrictions may still apply.

Requirements:

You must be 65 or older on or before December 31, 2026. Your combined 2025 annual income for you, your spouse and all other owners listed on the deed cannot exceed the income limit $63,470. We do count VA income for this program. You must own the property and use it as your primary residence.

Please note: If you are applying for Property Tax Relief and Senior Property Tax Freeze you must submit an application for each program but only provide one set of documentation. Each program must also be renewed yearly!

Applications are also available at all Trustee locations. If you need assistance filling out an application or making copies of the required documentation, you may go to one of our convenient satellite locations, no appointment is necessary.