Tennessee Property Tax Relief for Seniors 2026

Every statewide property tax break Tennessee offers older homeowners that we could confirm on an official page: the type of relief, the age and income limits, the amount, how to apply and the deadline.

Tennessee has no homestead exemption or tax deferral for seniors. It has two programs. The first is the state Property Tax Relief program: homeowners aged 65 or older by 12/31/2026 with 2025 household income of $38,470 or less get a state-paid credit calculated on up to $33,600 of their home's market value. The second is the local-option Property Tax Freeze, which locks the tax on a 65+ homeowner's residence at a base amount in participating counties and cities. Its 2026 income limits range from $38,470 to $69,150, depending on the county. (sources)

Official sources Checked against official sources on November 4, 2026. This page lists only programs confirmed on an official state page; counties and cities may offer more.

The programs
Amounts, how to apply and deadlines
Income tax in retirement
Common questions

Tennessee property tax relief programs for seniors

Tennessee property tax relief for seniors: the programs (checked November 4, 2026)
Program	Type	Age	Income limit	Deadline	Source
Property Tax Relief - Elderly Low-Income Homeowners (Tenn. Code Ann. § 67-5-702)	Tax credit	65 on or before 12/31/2026	$38,470 maximum 2025 income from all sources, combined across the applicant, spouse, co-owners and resident remainder (2026 program year). The spouse's income is required even if the spouse is not an owner or resident.	35 days after the property tax delinquency date. Taxes must also be paid by that date.	Tennessee Comptroller of the Treasury
Property Tax Freeze (Tenn. Code Ann. § 67-5-705; local option)	Assessment freeze	65 or older by the end of the year in which the application is filed.	Set per participating county for 2026, based on the combined income of all owners. Standard limits range from $38,470 to $69,150 (Williamson County). Participating jurisdictions can instead adopt a local-option limit, which is $63,470 for 2026. Nine counties use it: Blount, Davidson, Knox, Montgomery, Perry, Robertson, Rutherford, Shelby and Wilson.	35 days after the delinquency date for that tax year. The applicant must own the property through that date.	Tennessee Comptroller of the Treasury

Amounts, how to apply and deadlines

Property Tax Relief - Elderly Low-Income Homeowners (Tenn. Code Ann. § 67-5-702)

Type: Tax credit
Age: 65 on or before 12/31/2026
Income limit: $38,470 maximum 2025 income from all sources, combined across the applicant, spouse, co-owners and resident remainder (2026 program year). The spouse's income is required even if the spouse is not an owner or resident.
Amount: A state-funded reimbursement voucher that pays part of the tax, calculated on up to $33,600 of market value. The dollar amount depends on the local tax rate and appraisal ratio. Only the primary residence qualifies, and only one property per year.
How to apply: Apply at the county trustee's office, or the city collecting official's office for city taxes, after receiving the 2026 tax bill. Income documentation (tax return, 1099, W-2) is required if the applicant's income is within $100 of the limit, or within $200 with co-owners.
Deadline: 35 days after the property tax delinquency date. Taxes must also be paid by that date.
Source: Tennessee Comptroller of the Treasury - 2026 Property Tax Relief Program brochure

Property Tax Freeze (Tenn. Code Ann. § 67-5-705; local option)

Type: Assessment freeze
Age: 65 or older by the end of the year in which the application is filed.
Income limit: Set per participating county for 2026, based on the combined income of all owners. Standard limits range from $38,470 to $69,150 (Williamson County). Participating jurisdictions can instead adopt a local-option limit, which is $63,470 for 2026. Nine counties use it: Blount, Davidson, Knox, Montgomery, Perry, Robertson, Rutherford, Shelby and Wilson.
Amount: Property taxes on the principal residence are frozen at a base tax amount. Only the residential portion is frozen, and the frozen land can be no more than 5 acres. The program runs only in participating jurisdictions: 28 counties and 37 cities in 2026.
How to apply: Apply every year at the county trustee's office or city collecting official's office, with proof of age, proof of ownership and proof of income.
Deadline: 35 days after the delinquency date for that tax year. The applicant must own the property through that date.
Source: Tennessee Comptroller of the Treasury - Property Tax Freeze

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Tennessee income tax in retirement

Property tax relief is one half of a state’s cost to retirees; the other is income tax on pensions, IRA withdrawals and Social Security. See Tennessee state income tax for retirees, which states tax retirement income and which states tax Social Security.

Common questions

What property tax relief can seniors get in Tennessee?

Property Tax Relief - Elderly Low-Income Homeowners (Tenn. Code Ann. § 67-5-702): tax credit; Property Tax Freeze (Tenn. Code Ann. § 67-5-705; local option): assessment freeze (comptroller.tn.gov, comptroller.tn.gov).

At what age do Tennessee seniors qualify for property tax relief?

Property Tax Relief - Elderly Low-Income Homeowners (Tenn. Code Ann. § 67-5-702): 65 on or before 12/31/2026; Property Tax Freeze (Tenn. Code Ann. § 67-5-705; local option): 65 or older by the end of the year in which the application is filed..

Is there an income limit for Tennessee senior property tax relief?

Property Tax Relief - Elderly Low-Income Homeowners (Tenn. Code Ann. § 67-5-702): $38,470 maximum 2025 income from all sources, combined across the applicant, spouse, co-owners and resident remainder (2026 program year). The spouse's income is required even if the spouse is not an owner or resident.; Property Tax Freeze (Tenn. Code Ann. § 67-5-705; local option): Set per participating county for 2026, based on the combined income of all owners. Standard limits range from $38,470 to $69,150 (Williamson County). Participating jurisdictions can instead adopt a local-option limit, which is $63,470 for 2026. Nine counties use it: Blount, Davidson, Knox, Montgomery, Perry, Robertson, Rutherford, Shelby and Wilson..

What is the deadline to apply in Tennessee?

Property Tax Relief - Elderly Low-Income Homeowners (Tenn. Code Ann. § 67-5-702): 35 days after the property tax delinquency date. Taxes must also be paid by that date.; Property Tax Freeze (Tenn. Code Ann. § 67-5-705; local option): 35 days after the delinquency date for that tax year. The applicant must own the property through that date..

Sources

Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.

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