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Tennessee

You may be eligible to receive money back

Homeowners and renters are missing out on millions of dollars in tax relief.  Use the resources below to learn more.

Tennessee Program Overview

Property Tax-Aide features two programs in Tennessee: Property Tax Relief and Property Tax Freeze.

The information on this page is updated as new information becomes available by the relevant tax agencies.

Property Tax Relief for Elderly Homeowners, Disabled Homeowners, Disabled Veteran Homeowners, and Widow(er) of Disabled Veteran Homeowner.

Tennessee state law provides for property tax relief for low-income elderly and disabled homeowners, as well as disabled veteran homeowners or their surviving spouses. This is a state program funded by appropriations authorized by the General Assembly. Tax collecting officials, including county trustees, receive applications from taxpayers who may qualify.

Eligibility

To qualify as an elderly homeowner:

  • You must turn 65 on or before December 31, 2023.
  • You must own your home and use it as your primary residence.
  • Your combined 2022 annual income for you, your spouse and all other owners of the property cannot exceed $33,460.

To qualify as a disabled homeowner:

  • You must have been rated totally and permanently disabled by Social Security Administration or other qualified agency on or before December 31, 2023.
  • You must own your home and use it as your primary residence.
  • Your combined 2022 annual income for you, your spouse and all other owners of the property cannot exceed $33,460.

To qualify as a disabled veteran:

  • You must be rated permanently and totally disabled on or before 12/31/2023
  • You must own your home and use it as your primary residence
  • You must complete a 2022 F-16. This form is a consent form for the release of disability and income information from the Department of Veterans Affairs

To qualify as a widow(er) of a disabled veteran:

  • You must own your home and use it as your primary residence
  • You must have been married to the veteran at the time of their death and not have remarried
  • You must complete a 2022 F-16S. This form is a consent form for the release of disability and income information from the Department of Veterans Affairs

Application Deadline

You may apply when you receive your 2023 property tax bill(s). The deadline to apply is 35 days after the delinquency date. Taxes must be paid at this time

Required Documentation

Income Documentation for Elderly or Disabled:

  • If you are an elderly or disabled homeowner, you may be required to provide income documentation such as a copy of your tax return, 1099, W-2, etc.
  • If you are a sole owner within $100 of the income limit, or a co-owner within $200 of the income limit, income documentation must be provided for all sources

Documentation for Disabled Veteran or Widow(er) of a Disabled Veteran:

  • Determination of eligibility for a homeowner who is a disabled veteran or widow(er) of a disabled veteran will be made based on information provided by the VA through use of consent forms.
  • If you are applying as a disabled veteran, you will need to complete an F-16
  • Widow(er) of a disabled veteran must complete an F-16S. These forms are available at the county trustee’s office or the city collecting official’s office.
  • Widow(er) must provide a copy of your spouse’s death certificate and provide a form of personal ID

Additional Information & Resources

For more information about this program visit the Tennessee Property Tax Relief webpage.

For questions, please call 615.747.8871.

Applications can be obtained from your local county trustee’s office and city collecting official’s office. See this list of County Trustees to locate your local trustee office.

Property Tax Freeze

Homeowners qualifying for the program will have the property taxes on their principal residence frozen at a base tax amount, which is the amount of taxes owed in the year they first qualify for the program. Thereafter, as long as the owner continues to qualify for the program, the amount of property taxes owed for that property generally will not change, even if there is a property tax rate increase or county-wide reappraisal.

Eligibility

In order to qualify, the homeowner must file an application annually and must:
  • Own their principal place of residence in a participating county and/or city
  • Be 65 years of age or older by the end of the year in which the application is filed
  • Have an income from all sources that does not exceed the county income limit established for that tax year. See link below for participating jurisdictions and their income limits.

Application Deadline

35 days after the delinquency date for that tax year

Applications can be obtained from your local county trustee’s office and city collecting official’s office.

Required Documentation

The income of all owners of the property is to be included.

  • The applicant must provide income tax returns for the appropriate year or else file a signed statement that they were not required to file a return.

Annual income of all owners from all sources is considered and includes, but is not limited to:

  • Social Security payments after the Medicare deduction
  • Social Security disability
  • Supplemental Security Income
  • Retirement and pension benefits after deductions of healthcare insurance premiums
  • Veteran’s benefits
  • Worker’s compensation
  • Unemployment compensation
  • Salaries and wages
  • Alimony
  • Total interest and total dividends

Additional Information & Resources

List of Participating Tennessee Tax Freeze Jurisdictions & Income Limits

In counties or municipalities participating in the Tax Freeze Program, an application may be made annually to the County Trustee or city collecting official. Click here to locate a County Trustee or here to locate a city collecting official for questions or to learn how to apply.

For more information, please visit the Property Tax Freeze Info Page

 

Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.

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