Tennessee Property Tax Relief: Exemptions & How to File
Tennessee has 5 main property tax relief programs, administered through your County Trustee / City Collecting Official (administers Tax Relief, Tax Freeze, and Tax Deferral); County Assessor of Property (property assessments). State program oversight by the Tennessee Comptroller of the Treasury, Division of Property Assessments.. Filing is free.
Biggest benefit
State reimbursement of property taxes paid on the first $33,600 of the home's full market value for tax year 2026 (the exact dollar reimbursement depends on the local property tax rate applied to that value). This is a reimbursement, not an exemption — the homeowner still receives and must pay the tax bill.
Earliest common deadline
March 1
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Never pay to file a property tax exemption
Applying for a homestead, senior, veteran, or disability exemption is always free through your County Trustee / City Collecting Official (administers Tax Relief, Tax Freeze, and Tax Deferral); County Assessor of Property (property assessments). State program oversight by the Tennessee Comptroller of the Treasury, Division of Property Assessments.. You do not need a middleman, and no one can file it "faster" for a fee.
Be skeptical of official-looking letters offering to file your homestead exemption, "designate" your homestead, or send you a copy of your deed for $50–$200. These are private solicitations, not government notices. When in doubt, contact your County Trustee / City Collecting Official (administers Tax Relief, Tax Freeze, and Tax Deferral); County Assessor of Property (property assessments). State program oversight by the Tennessee Comptroller of the Treasury, Division of Property Assessments. directly using the phone number on your tax bill.
Tennessee property tax relief programs
Amounts, eligibility, deadlines, and the official source for each program.
| Program | Benefit | Who qualifies | Deadline | Source |
|---|---|---|---|---|
| Property Tax Relief for Elderly Low-Income HomeownersSenior (65+) | State reimbursement of property taxes paid on the first $33,600 of the home's full market value for tax year 2026 (the exact dollar reimbursement depends on the local property tax rate applied to that value). This is a reimbursement, not an exemption — the homeowner still receives and must pay the tax bill. | Age 65+ · Income: Maximum 2025 income of $38,470 from all sources, combining the applicant, spouse, any co-owner, and resident remainderman (limit used for tax year 2026 applications) · Must own the home and use it as your primary residence; must be 65 years of age on or before December 31, 2026 | 35 days after the property tax delinquency date | Official source ↗Tenn. Code Ann. § 67-5-702 (and § 67-5-701 administrative/appropriations provisions)Property Tax Relief application (obtained from and filed with your county trustee or city collecting official) ↗ |
| Property Tax Relief for Disabled HomeownersDisability | State reimbursement of property taxes paid on the first $33,600 of the home's full market value for tax year 2026 (actual dollar reimbursement depends on the local property tax rate). Reimbursement program, not an exemption. | Must have been rated totally and permanently disabled on or before December 31, 2026 (as determined by an eligible government agency such as the Social Security Administration) · Income: Maximum 2025 income of $38,470 from all sources, combining the applicant, spouse, any co-owner, and resident remainderman (limit used for tax year 2026 applications) · Must own the home and use it as your primary residence | 35 days after the property tax delinquency date | Official source ↗Tenn. Code Ann. § 67-5-703 (and § 67-5-701 administrative/appropriations provisions)Property Tax Relief application (obtained from and filed with your county trustee or city collecting official) ↗ |
| Property Tax Relief for Disabled Veterans and Surviving SpousesVeteran | State reimbursement of property taxes paid on the first $175,000 of the home's full market value, regardless of the applicant's total annual income (actual dollar reimbursement depends on the local property tax rate). Reimbursement program, not an exemption. | Veteran must meet one of the statutory disability requirements: (a) service-connected paraplegia/permanent paralysis of both legs and lower body from traumatic spinal-cord or brain injury/disease, legal blindness, or loss or loss of use of two or more limbs from any service-connected cause; (b) 100% permanent total disability (as determined by the VA) resulting from having served as a prisoner of war; or (c) service-connected permanent and total disability as determined by the VA. Surviving-spouse eligibility also extends to spouses of a veteran whose death resulted from a service-connected combat-related cause or a service-related deployment in support of combat/peace operations. · Income: No income limit for qualifying disabled veterans or their surviving spouses · Must own the home and use it as your primary residence. Surviving spouse must have been married to the veteran at the time of death and not have remarried. | 35 days after the property tax delinquency date | Official source ↗Tenn. Code Ann. § 67-5-704 (and § 67-5-701 administrative/appropriations provisions)Property Tax Relief application plus Form F-16 (disabled veteran) or Form F-16S (surviving spouse), obtained from the county trustee or city collecting official ↗ |
| Property Tax Freeze Program (Seniors 65+)Assessment Freeze | Freezes the property tax amount on the principal residence at the base tax amount owed in the year the owner first qualifies; the frozen amount generally does not increase in later years even if the tax rate rises, as long as the owner keeps qualifying. No fixed dollar/percent benefit — savings depend on future rate increases. | Age 65+ · Income: Income from all sources must not exceed the county-specific limit set annually by the Comptroller. For tax year 2026 the standard (minimum) county income limit is $38,470, ranging up to about $69,150 depending on county; jurisdictions may adopt a higher local-option limit of $63,470 for 2026. · Must own and occupy the home as your principal residence (principal residence for voting purposes) in a county or city that has adopted the Tax Freeze; must be 65 or older by the end of the year in which you apply | 35 days after the property tax delinquency date | Official source ↗Tenn. Code Ann. § 67-5-705 (Property Tax Freeze Act)Tax Freeze application (filed annually with your county trustee or city collecting official in a participating jurisdiction) ↗ |
| Property Tax Deferral for Elderly and Disabled Homeowners (Local Option)Tax DeferralVerify locally | Allows a qualifying homeowner to defer payment of property taxes above the base-year amount, with deferred taxes accruing 10% annual interest and remaining a first lien on the property until repaid (typically upon sale, death, or change in use of the property). Not a reduction — taxes are postponed, not forgiven. | Age 65+ · Also available to totally and permanently disabled taxpayers and disabled veterans as defined by Tennessee statute (in lieu of the age 65 requirement) · Income: Combined household income (spouse and/or resident family members) not exceeding $12,000 per year from all sources · Must own and occupy the property as principal residence (maximum one acre); appraised fair market value generally must be under $50,000 | March 1 | Official source ↗Tenn. Code Ann. § 7-64-201 et seq. |
For veterans
In most states a higher VA disability rating unlocks a larger — often total — property tax exemption.
Trusted Resources
Trusted tools to help you claim what you've earned
VA Claims Academy
A 100% VA disability rating unlocks full property tax exemptions in most states. VA Claims Academy helps veterans pursue the rating increases they may be owed.
Visit VA Claims Academy →*
* Affiliate disclosure: GovSifter may earn a commission from links above. This does not affect program listings or editorial content.
For seniors
Planning ahead protects your exemption and your home.
Trusted Resources
Trusted tools to help you claim what you've earned
CareSifter — Find trusted senior care
Property tax relief is one piece of aging in place affordably. CareSifter helps families compare in-home care, assisted living, and senior services.
Explore CareSifter →*Trust & Will — Estate planning made simple
Keeping a homestead exemption in the family often depends on how the home is titled. Trust & Will makes wills, trusts, and transfer-on-death deeds affordable and online.
Start with Trust & Will →*
* Affiliate disclosure: GovSifter may earn a commission from links above. This does not affect program listings or editorial content.
Tennessee property tax relief FAQ
What property tax exemptions are available in Tennessee?
Tennessee offers 5 main property tax relief programs: Property Tax Relief for Elderly Low-Income Homeowners, Property Tax Relief for Disabled Homeowners, Property Tax Relief for Disabled Veterans and Surviving Spouses, Property Tax Freeze Program (Seniors 65+), Property Tax Deferral for Elderly and Disabled Homeowners (Local Option). Each is administered through your County Trustee / City Collecting Official (administers Tax Relief, Tax Freeze, and Tax Deferral); County Assessor of Property (property assessments). State program oversight by the Tennessee Comptroller of the Treasury, Division of Property Assessments..
How do I apply for a property tax exemption in Tennessee?
You apply through your County Trustee / City Collecting Official (administers Tax Relief, Tax Freeze, and Tax Deferral); County Assessor of Property (property assessments). State program oversight by the Tennessee Comptroller of the Treasury, Division of Property Assessments. — for free. Most exemptions require a one-time application by the deadline; check each program for its form and cutoff date. You never need to pay a third party to file.
Is filing for a Tennessee property tax exemption free?
Yes. Filing is always free through your County Trustee / City Collecting Official (administers Tax Relief, Tax Freeze, and Tax Deferral); County Assessor of Property (property assessments). State program oversight by the Tennessee Comptroller of the Treasury, Division of Property Assessments.. Letters offering to file your homestead exemption for a fee are private solicitations, not government notices.
Compare Tennessee to other states by relief type
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