Property tax relief for seniors in Tennessee

Property Tax Relief (state program)

Property Tax Relief is not an exemption. You still get a tax bill. The State of Tennessee then pays back part or all of the tax on your home. The amount depends on your home's assessment, your local tax rate and your county's appraisal ratio, so it can change each year.

Who qualifies (elderly homeowners)

• You are 65 or older on or before December 31, 2026.
• You own the home and live in it as your main home. Relief covers one home per tax year.
• 2025 income from all sources for you, your spouse, any co-owners and anyone with a life interest who lives there totals no more than $38,470. Your spouse's income counts even if your spouse does not live there or is not an owner.

Other groups

• Disabled homeowners of any age can apply if they were disabled on or before December 31, 2026. Ask the Comptroller's office which income limit applies to you.
• Disabled veterans with certain service-connected disabilities can apply with form F-16. A surviving spouse of a qualifying veteran who has not remarried uses form F-16S and brings a copy of the death certificate and a photo ID.

Things that can stop you

• A home held in an irrevocable trust does not qualify, because the trust owns it.
• State relief checks cannot be forwarded. Keep your mailing address up to date.

Property Tax Freeze (local option)

The freeze keeps the amount of tax on your home at the level of the year you first qualify. It generally stays the same even if the tax rate goes up or your county reappraises. It is in addition to Property Tax Relief, so you can get both.

Where it is offered

Only counties and cities that have adopted the freeze offer it: 28 counties and 37 cities for 2026. Each place has its own income limit, set by the Comptroller each year. Some use a higher "local option" limit.

The city of Chattanooga also takes part, even though Hamilton County does not. Check the Comptroller's freeze page for your county or city.

Who qualifies

• You are 65 or older by the end of the year you apply. Not every owner needs to be 65.
• You own the home and it is your main residence (the home you vote from). A mobile home counts even if you do not own the land.
• Income for all owners is at or under your local limit.

What counts as income for the freeze

All income from all sources, including:

• Social Security after the Medicare premium is taken out, and SSI
• Pensions and retirement pay after health insurance premiums are taken out
• Veterans' benefits, workers' compensation and unemployment
• Wages, alimony, and all interest and dividends

What is frozen

• The tax on your home and up to 5 acres. Farm, business or other land is not frozen.
• If your recalculated tax is ever lower than the frozen amount, you pay the lower amount.
• If you add on to your home, the frozen amount goes up for the added value.
• The freeze does not move with you. If you buy another home, a new base amount is set.

How to apply

1. Wait for your 2026 property tax bill. Then contact your county trustee, or your city tax office if you live inside city limits. Both programs use forms from these offices.
2. Bring proof of:
   • your age
   • ownership, such as a deed, tax notice or receipt, probated will, or a title or bill of sale for a mobile home
   • income, such as a tax return, 1099 or W-2, or a signed statement that you did not have to file. If your income is very close to the limit, you must document every source of income.
3. For the freeze, also sign a statement that you have not claimed another home as your main residence.
4. Meet the deadline. You must apply by 35 days after the delinquency date for that tax year. For Property Tax Relief, your taxes must also be paid by that date.

Property Tax Relief approval can serve as proof of age and income for the freeze, but you must still file a separate freeze application.

After you apply

• Reapply every year. Both programs need yearly proof of income.
• If you lose the freeze and later qualify again, a new base amount is set.
• You can check the status of a Property Tax Relief application with the search tool on the Comptroller's tax relief page (tncot.cc/taxrelief).

Free help

• Comptroller's Property Tax Relief office: 615-747-8871 or 1-800-221-9927, email [email protected]
• Your county trustee or city collecting official
• U.S. Department of Veterans Affairs (for disability ratings): 1-800-827-1000

See all benefits in Tennessee.

Phone numbers: Free help lines for Tennessee agencies

Check what you may qualify for