Tennessee has two programs that can lower the property tax on the home you live in. The statewide Property Tax Relief Program pays part of the bill for low-income older and disabled homeowners, and for disabled veterans and their surviving spouses [1]. Many counties and cities also offer a tax freeze for homeowners 65 and older [3]. You apply for both through your county trustee.
At a glance
- 2026 income limit (elderly and disabled)
- $38,470 of 2025 income [1]
- Value relief is figured on
- Up to $33,600 of market value [1]
- Disabled veterans and surviving spouses
- Up to $175,000 of market value [1]
- Where to apply
- County trustee or city collecting official [1]
- Deadline
- 35 days after the delinquency date [1]
How tax relief works
Tax relief is a reimbursement program: the state, using money the General Assembly sets aside each year, pays part of a qualifying homeowner’s property tax [1]. It isn’t a fixed dollar amount. Instead, relief is calculated on a set slice of your home’s market value , so what you save depends on your local tax rate [1].
| Who | Income limit | Market value relief is calculated on |
|---|---|---|
| Homeowners 65 or older | $38,470 (2025 income) | Up to $33,600 |
| Disabled homeowners | $38,470 (2025 income) | Up to $33,600 |
| Disabled veterans | Based on VA disability information | Up to $175,000 |
| Surviving spouses of disabled veterans | Based on VA information | Up to $175,000 |
Who qualifies
Everyone must own the home and live in it as their primary residence [1].
Older homeowners must be 65 on or before December 31, 2026, and report income from all sources [1]. Disabled homeowners must be disabled on or before December 31, 2026, and report income the same way [1]. For both groups, the $38,470 limit counts the 2025 income of the applicant, a spouse, any co-owners and any resident remainder owner [1].
You may need to show income records such as a tax return, 1099 or W-2. If you’re a sole owner within $100 of the limit, or co-owners within $200 combined, you must document every income source [1].
Disabled veterans qualify with a service-connected permanent and total disability rated by the U.S. Department of Veterans Affairs, or with certain specific disabilities such as paraplegia, legal blindness or the loss of use of two or more limbs from a service-connected cause, or a 100% permanent total disability from having been a prisoner of war [1]. They sign a consent form, the F-16, so the VA can confirm eligibility [1].
Surviving spouses of qualifying disabled veterans must have been married to the veteran at the time of death and not remarried, and must provide the death certificate and a personal ID. They sign form F-16S [1]. Relief also extends to surviving spouses of veterans whose deaths were service-connected and combat-related, and of soldiers who died while deployed in support of combat or peace operations [1].
How to apply
- Wait for your 2026 tax bill. You can apply once you receive it [1].
- Contact your county trustee, or your city’s collecting official if the home is inside city limits [1].
- Bring proof of age or disability, ownership, residence and income. Davidson County’s trustee, for example, asks for proof of ownership and principal residence, the 2025 reappraisal notice and income records [2].
- Pay your taxes and apply by the deadline: 35 days after the delinquency date. The taxes must be paid by then too [1].
You can check an application’s status on the Comptroller’s tax relief page, or call the state Property Tax Relief office at 615-747-8871 [1].
The senior tax freeze
The tax freeze is a separate, local option program. Where a county or city has adopted it, the property tax on a qualifying home is frozen at a base amount, so it generally doesn’t go up when tax rates rise or the county reappraises [3]. As of the Comptroller’s 2026 list, 28 counties and 37 cities take part, including Davidson, Knox and Shelby counties [3].
To qualify, you must [3]:
- own the home and use it as your principal residence and legal voting residence,
- be 65 or older by the end of the year you apply, and
- have total income from all owners at or below your county’s limit.
Freeze income limits are set county by county. For 2026, the standard limits range from $38,470 to $69,150 (Williamson County), and places that adopted the higher local option use $63,470 [3].
The frozen amount is the tax in the year you first qualify. It freezes the dollar amount, not the tax rate [3]. The base goes up if you make improvements that raise the home’s value, and it resets if you move to a new home [3]. Parts of the property used for farm, commercial, industrial, forest or open-space purposes aren’t frozen, and limits apply to how much land around the home counts [3].
Sources
Common questions
What is the income limit for Tennessee property tax relief in 2026?
$38,470 in 2025 income, counting the applicant, spouse, co-owners and any resident remainder owner. That limit applies to homeowners who are 65 or older or disabled. Disabled veterans and their qualifying surviving spouses qualify based on VA disability information instead.
How much does Tennessee property tax relief pay?
For elderly and disabled homeowners, relief is calculated on up to $33,600 of the home's market value. For disabled veterans and qualifying surviving spouses, it's calculated on up to $175,000. The dollar amount depends on your local tax rate.
How do I apply for property tax relief in Tennessee?
Through your county trustee, or your city's tax collecting official if you live inside city limits. You can apply when you get your 2026 tax bill. The deadline is 35 days after the delinquency date, and the taxes must also be paid by then.