Tennessee Property Tax Exemptions: Homestead, Senior and Veteran Relief
Tennessee property tax relief: the homestead exemption, senior, veteran and disability exemptions, how and when to apply, and how to appeal your assessment, from official state sources.
Quick answers for Tennessee
- Homestead exemption
- Tennessee's state relief for owner-occupied homes is the Property Tax Relief Program, a reimbursement program funded by the General Assembly for low-income elderly and disabled homeowners and for disabled veteran homeowners or their surviving spouses (Tenn. Tennessee Comptroller of the Treasury, Property Tax Relief Program 2026 brochure
- How to apply
- Apply for property tax relief through the county trustee (or, for property inside city limits, the city collecting official) after receiving the 2026 property tax bill. Tennessee Comptroller, Property Tax Relief Program 2026 brochure; Property Tax Freeze
- Application deadline
- Property tax relief and tax freeze applications are due 35 days after the local property tax delinquency date (taxes must also be paid by then). Tennessee Comptroller, Property Tax Relief Program 2026 brochure; Assessment Schedule
- Senior exemptions and freezes
- Property Tax Relief for elderly homeowners: must be 65 on or before 12/31/2026, own and live in the home, and have maximum 2025 income (applicant, spouse, co-owners and resident remaindermen) of $38,470; Tennessee Comptroller, Property Tax Relief Program 2026 brochure; Property Tax Freeze
Last verified: 2026-10-27
The homestead exemption
| Homestead exemption | Tennessee's state relief for owner-occupied homes is the Property Tax Relief Program, a reimbursement program funded by the General Assembly for low-income elderly and disabled homeowners and for disabled veteran homeowners or their surviving spouses (Tenn. Code Ann. §§ 67-5-701 to 67-5-704). The applicant must own the home and use it as a primary residence. Some counties and cities also offer a property tax freeze for owners 65 and older. Freeze: https://comptroller.tn.gov/office-functions/pa/property-taxes/property-tax-programs/property-tax-freeze.html |
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| How to apply | Apply for property tax relief through the county trustee (or, for property inside city limits, the city collecting official) after receiving the 2026 property tax bill. Elderly and disabled applicants may need income documentation (tax return, 1099, W-2); a sole owner within $100 of the income limit, or co-owners within $200, must document all income. Disabled veterans complete consent form F-16 (surviving spouses F-16S, with the death certificate and ID) so eligibility can be confirmed with the VA. Application status can be checked at tncot.cc/taxrelief. The tax freeze is a separate application filed every year with the county trustee or city collecting official, with proof of age, ownership and income. Freeze: https://comptroller.tn.gov/office-functions/pa/property-taxes/property-tax-programs/property-tax-freeze.html |
| Application deadline | Property tax relief and tax freeze applications are due 35 days after the local property tax delinquency date (taxes must also be paid by then). The statewide delinquency date for the preceding year's taxes is March 1, so the deadline generally falls in April. The Director of Property Assessments may waive tax relief deadlines for good and reasonable cause until December 31. Schedule: https://comptroller.tn.gov/office-functions/pa/property-taxes/assessment-schedule.html |
Senior, veteran and disability relief
| Senior exemptions and freezes | Property Tax Relief for elderly homeowners: must be 65 on or before 12/31/2026, own and live in the home, and have maximum 2025 income (applicant, spouse, co-owners and resident remaindermen) of $38,470; relief is calculated on a maximum market value of $33,600. Property tax freeze (local option, adopted by participating counties and cities): an owner 65 or older by the end of the application year whose household income does not exceed the county's limit for that tax year can freeze the taxes on the principal residence at the amount owed in the first qualifying year, even if the tax rate rises or the county reappraises. Improvements or a move change the base; non-residential portions are not frozen and frozen land is capped at 5 acres. For 2026, the local option income limit adopted by some jurisdictions is $63,470; standard limits are set by county. The owner must reapply every year. Freeze: https://comptroller.tn.gov/office-functions/pa/property-taxes/property-tax-programs/property-tax-freeze.html |
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| Veteran exemptions | Property Tax Relief for disabled veteran homeowners who own and live in the home and have (1) a service-connected disability from paraplegia or permanent paralysis of both legs and lower body, legal blindness, or loss or loss of use of two or more limbs; (2) a 100% permanent total disability from serving as a prisoner of war; or (3) a service-connected permanent and total disability as determined by the VA. Relief is calculated on a maximum market value of $175,000. An unremarried surviving spouse may qualify if the veteran met those requirements, died of a service-connected combat-related cause, or died while deployed in support of combat or peace operations. No income limit is listed for veterans on the brochure. |
| Disability exemptions | Property Tax Relief for disabled homeowners: must be disabled on or before 12/31/2026, own and live in the home, and have maximum 2025 income (applicant, spouse, co-owners and resident remaindermen) of $38,470; relief is calculated on a maximum market value of $33,600. |
| Other relief (credits, deferrals, circuit breakers) | Beyond the state Property Tax Relief Program, participating counties and cities offer the property tax freeze for homeowners 65 and older (28 counties and 37 cities were listed as participating on the Comptroller's page). |
Paying and appealing
| When property taxes are due | Current-year taxes are due and payable on the first Monday in October. February 28 is the last day to pay the preceding year's taxes without interest, and they become delinquent March 1. |
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| Appealing your assessment | Assessments are as of January 1, and change notices should be mailed by May 20. The county board of equalization, the first level of appeal, meets starting June 1 (May 1 in Shelby County); a newspaper notice lists when it convenes and the last day to appeal. A county board decision can be appealed to the State Board of Equalization by August 1 or within 45 days after the county board's notice was sent, whichever is later. March 1 of the following year is the deadline to request a reasonable cause hearing before the State Board for a late appeal. |
Property Tax & Homestead Exemptions FAQ
What is the homestead exemption in Tennessee?
Tennessee's state relief for owner-occupied homes is the Property Tax Relief Program, a reimbursement program funded by the General Assembly for low-income elderly and disabled homeowners and for disabled veteran homeowners or their surviving spouses (Tenn. Code Ann. §§ 67-5-701 to 67-5-704). The applicant must own the home and use it as a primary residence. Some counties and cities also offer a property tax freeze for owners 65 and older.
How do you apply for a homestead exemption in Tennessee?
Apply for property tax relief through the county trustee (or, for property inside city limits, the city collecting official) after receiving the 2026 property tax bill. Elderly and disabled applicants may need income documentation (tax return, 1099, W-2); a sole owner within $100 of the income limit, or co-owners within $200, must document all income. Disabled veterans complete consent form F-16 (surviving spouses F-16S, with the death certificate and ID) so eligibility can be confirmed with the VA. Application status can be checked at tncot.cc/taxrelief. The tax freeze is a separate application filed every year with the county trustee or city collecting official, with proof of age, ownership and income.
When is the deadline to apply for a homestead exemption in Tennessee?
Property tax relief and tax freeze applications are due 35 days after the local property tax delinquency date (taxes must also be paid by then). The statewide delinquency date for the preceding year's taxes is March 1, so the deadline generally falls in April. The Director of Property Assessments may waive tax relief deadlines for good and reasonable cause until December 31.
Do seniors get a property tax exemption in Tennessee?
Property Tax Relief for elderly homeowners: must be 65 on or before 12/31/2026, own and live in the home, and have maximum 2025 income (applicant, spouse, co-owners and resident remaindermen) of $38,470; relief is calculated on a maximum market value of $33,600. Property tax freeze (local option, adopted by participating counties and cities): an owner 65 or older by the end of the application year whose household income does not exceed the county's limit for that tax year can freeze the taxes on the principal residence at the amount owed in the first qualifying year, even if the tax rate rises or the county reappraises. Improvements or a move change the base; non-residential portions are not frozen and frozen land is capped at 5 acres. For 2026, the local option income limit adopted by some jurisdictions is $63,470; standard limits are set by county. The owner must reapply every year.
Do disabled veterans pay property tax in Tennessee?
Property Tax Relief for disabled veteran homeowners who own and live in the home and have (1) a service-connected disability from paraplegia or permanent paralysis of both legs and lower body, legal blindness, or loss or loss of use of two or more limbs; (2) a 100% permanent total disability from serving as a prisoner of war; or (3) a service-connected permanent and total disability as determined by the VA. Relief is calculated on a maximum market value of $175,000. An unremarried surviving spouse may qualify if the veteran met those requirements, died of a service-connected combat-related cause, or died while deployed in support of combat or peace operations. No income limit is listed for veterans on the brochure.
Is there a property tax exemption for people with disabilities in Tennessee?
Property Tax Relief for disabled homeowners: must be disabled on or before 12/31/2026, own and live in the home, and have maximum 2025 income (applicant, spouse, co-owners and resident remaindermen) of $38,470; relief is calculated on a maximum market value of $33,600.
What property tax relief programs does Tennessee offer?
Beyond the state Property Tax Relief Program, participating counties and cities offer the property tax freeze for homeowners 65 and older (28 counties and 37 cities were listed as participating on the Comptroller's page).
How do you appeal a property tax assessment in Tennessee?
Assessments are as of January 1, and change notices should be mailed by May 20. The county board of equalization, the first level of appeal, meets starting June 1 (May 1 in Shelby County); a newspaper notice lists when it convenes and the last day to appeal. A county board decision can be appealed to the State Board of Equalization by August 1 or within 45 days after the county board's notice was sent, whichever is later. March 1 of the following year is the deadline to request a reasonable cause hearing before the State Board for a late appeal.
When are property taxes due in Tennessee?
Current-year taxes are due and payable on the first Monday in October. February 28 is the last day to pay the preceding year's taxes without interest, and they become delinquent March 1.
Property Tax & Homestead Exemptions in other states
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