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.

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.

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.