Senior, Veteran and Disability Property Tax Relief in Tennessee
Property tax exemptions, freezes and credits in Tennessee for seniors, disabled veterans and people with disabilities.
Short answer: 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
| 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). |
More Tennessee property tax & homestead exemptions
- The Homestead Exemption in Tennessee
- Appealing Your Property Tax Assessment in Tennessee
- All Tennessee property tax & homestead exemptions rules
FAQ
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).
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.