Property Tax Relief and Senior Tax Freeze

Property Tax Relief

The Knox County Trustee's Office administers a state funded Property Tax Relief Program to assist elderly, disabled, and disabled veteran as well as surviving spouses of disabled veteran homeowners. For applicants who qualify, the State of Tennessee will pay or reimburse a portion of their property taxes for their primary residence. You can apply by mail or in person at any Trustee location OR request an application by email: taxrelief@knoxcounty.org. Be sure to sign the applications and list at least one phone number where we can reach you.

Property Tax Relief for Elderly and Disabled Homeowners up to $91

Elderly must be 65 or older on or before December 31, 2025. Disabled must have been approved for disability on or before December 31, 2025. Your combined 2024 annual income for you, your spouse and all other owners of the property cannot exceed the income limit of $37,530.

Property Tax Relief for Disabled Veteran & Widow(er) of a Disabled Veteran up to $487

Veterans who have an honorable discharge and a total and permanent rating from a service-connected disability or their widow(er) may qualify for tax relief.  No income limit!

** For a complete list of qualifications and answers to frequently asked questions, visit the State of Tennessee's Tax Relief Website: https://comptroller.tn.gov/office-functions/pa/property-taxes/property-tax-programs.html.

To hear a recording of the latest information regarding Property Tax Relief and Senior Tax Freeze, call the Trustee's information line at 865-215-8554 OR visit one of our convenient satellite locations with any questions or concerns OR request an application by emailing us at taxrelief@knoxcounty.org.

Property Tax Freeze for Seniors

The State of Tennessee passed legislation that permits counties to “freeze” property tax amounts for homeowners who are 65 or older on or before December 31, 2025, and the combined 2024 annual income for you, your spouse and all other owners of the property cannot exceed the income limit $61,920.

Your home and up to five (5) acres can be frozen. The appraisal and assessment values are not affected by the freeze program. If you qualify for Senior Tax Freeze, we will lock in your tax amount due so that it will generally not increase. If your property taxes decrease, your frozen base amount will also decrease.

** Both programs require that you own and use the property on which you apply as your primary residence. Proof of eligibility will be required. Other restrictions may still apply.

Tax Relief for Elderly & Disabled Homeowners

Click on appropriate box to access application, print, complete and sign.

First time applicants will need to provide the following with their signed application(s):

• Copy of driver’s license or state issued ID for the applicant, applicant’s spouse, and any other owners of the property.
• Copy of a death certificate for all deceased owners still named on the deed.
• Copy of 2024 income for applicant, applicant’s spouse, and any other owners of the property. Income proof NOT required for Disabled Veterans or Widow(er) of Disabled Veteran applicants.
• Disabled Veterans or Widow(er) of a Disabled Veterans must also complete an F-16 or F-16S form and provide a copy of your license or state issued ID.
• If applicable, a copy of the section of the trust specifying the name of the trust as well as the name of the grantor/settlor/trustor. (irrevocable trusts do not qualify)
• If applicable, a copy of a mobile home Title or the Bill of Sale.
• If you have a Life Estate, we will need to know if the remainder lived on the property in 2025 (resident remainder information required if living on property).

You can apply by mail or in person at any Trustee location  OR request an application by email: taxrelief@knoxcounty.org. Be sure to provide a copy of the required documentation, sign the applications and list at least one phone number where we can reach you.

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!

If you need assistance filling out an application or copies of required documentation, you may go to one of our convenient satellite locations, no appointment is necessary.

Applications are also available at all Trustee locations. If you need assistance filling out an application or copies of required documentation, you may go to one of our convenient satellite locations.

To hear a recording of the latest information regarding Property Tax Relief and Senior Property Tax Freeze, call the Trustee’s information line at 865-215-8554 OR visit one of our satellite locations with any questions or concerns OR email: taxrelief@knoxcounty.org.