Tennessee · Property tax exemptions for seniors · Updated Oct 2026
Tennessee property tax exemptions for seniors (2026)
Every statewide property tax break for older homeowners in Tennessee that our guide lists: extra exemptions, freezes, deferrals and age-based credits. What each is worth, the starting age, the income limit, the deadline and how to apply.
Short answer
The main property tax break for seniors in Tennessee is the Property Tax Freeze (local option). Freezes the property tax on your home at the amount owed in the first year you qualify, even if tax rates or reappraisal values go up.
Worth
See the rules
Age
65 or older
Income limit
Set per county each year by the Comptroller
Deadline
35 days after the tax delinquency date for that tax year; you must own the home through…
Some amounts depend on where you live. In Tennessee, some of these breaks or their amounts are set or adjusted by your county, city or town, as each exemption below explains. Ask your local assessor for the figure that applies to your home.
Property tax breaks for seniors in Tennessee
Senior freeze or deferral
Property Tax Freeze (local option)
Freezes the property tax on your home at the amount owed in the first year you qualify, even if tax rates or reappraisal values go up. If your actual tax is ever lower, you pay the lower amount and the frozen amount drops. The base changes if you make improvements that raise the value. In Shelby County, a new applicant for 2026 has taxes frozen at the 2025 tax amount (Shelby County Trustee).
Who qualifies
You own your principal residence in a county or city that adopted the freeze, you are 65 or older by the end of the year you apply, and your income (with your spouse's and co-owners') does not exceed the county limit for the year. Participating counties for 2026 include Shelby ($63,470 limit), Davidson ($63,470), Knox ($63,470) and Williamson ($69,150), plus several cities.
Income limit
Set per county each year by the Comptroller (2026 limits from $38,470 to $69,150; Shelby County, the largest county, $63,470)
How to apply
Apply to your county trustee or city collecting official, if your county or city participates, with proof of age and income (a copy of your tax return, or an income affidavit if you have no return). In Shelby County, call Trustee Customer Service at 901-222-0200 for an application; signed applications must be postmarked by the deadline.
Deadline
35 days after the tax delinquency date for that tax year; you must own the home through that date (Comptroller Tax Freeze FAQ). Example, Shelby County (largest county), 2026 tax year: April 5, 2027 for county and all other taxing entities, but October 6, 2026 for City of Memphis taxes (Shelby County Trustee).
Renewal
Every year
Law
Tenn. Const. Art. II, Sec. 28; Tenn. Code Ann. 67-5-705 (Property Tax Freeze Act)
Property Tax Relief for Elderly and Disabled Homeowners
The state repays part or all of the property tax on your home (it is a reimbursement, not an exemption; you still get and pay your bill). For 2026, relief is figured on up to $33,600 of your home's market value; the dollar amount depends on your assessment, local tax rate and county appraisal ratio.
Who qualifies
You own the home and it is your primary residence, and you are 65 or older by December 31, 2026, or disabled by December 31, 2026. Combined 2025 income of you, your spouse, any co-owners and resident remainder owners must be $38,470 or less (spouse's income counts even if the spouse lives elsewhere).
Income limit
$38,470 combined 2025 income from all sources (applicant, spouse, co-owners) for tax year 2026
How to apply
Get the application from your county trustee or city collecting official when your 2026 tax bill arrives. Report income from all sources; if you are within $100 of the limit (within $200 with a co-owner), bring proof of all income, such as tax returns, 1099s and W-2s. Disabled applicants bring proof of disability. After approval you get a relief voucher each year with your bill.
35 days after the tax delinquency date; taxes must also be paid by then. County taxes are generally delinquent March 1, so the deadline is usually around April 5 (Shelby County 2026 county taxes: April 5, 2027); city taxes can have a different date (City of Memphis: October 6, 2026).
Renewal
Every year: once approved, you receive a voucher with your bill to present to the collecting official by the deadline, with payment of any balance.
Apply to your county trustee or city collecting official, if your county or city participates, with proof of age and income (a copy of your tax return, or an income affidavit if you have no return).
In Shelby County, call Trustee Customer Service at 901-222-0200 for an application; signed applications must be postmarked by the deadline.
Deadline: 35 days after the tax delinquency date for that tax year; you must own the home through that date (Comptroller Tax Freeze FAQ). Example, Shelby County (largest county), 2026 tax year: April 5, 2027 for county and all other taxing entities, but October 6, 2026 for City of Memphis taxes (Shelby County Trustee).
Get the application from your county trustee or city collecting official when your 2026 tax bill arrives.
Report income from all sources; if you are within $100 of the limit (within $200 with a co-owner), bring proof of all income, such as tax returns, 1099s and W-2s.
Disabled applicants bring proof of disability.
After approval you get a relief voucher each year with your bill.
Deadline: 35 days after the tax delinquency date; taxes must also be paid by then. County taxes are generally delinquent March 1, so the deadline is usually around April 5 (Shelby County 2026 county taxes: April 5, 2027); city taxes can have a different date (City of Memphis: October 6, 2026).
Renewal: Every year: once approved, you receive a voucher with your bill to present to the collecting official by the deadline, with payment of any balance.
Savings estimate for Tennessee
None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.
Eligibility finder for Tennessee
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for seniors: you own and live in the home, age 65. Change any answer to your own.
Document checklist for Tennessee
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about seniors property tax breaks in Tennessee
Who qualifies for property tax breaks for seniors in Tennessee?
Property Tax Freeze (local option): You own your principal residence in a county or city that adopted the freeze, you are 65 or older by the end of the year you apply, and your income (with your spouse's and co-owners') does not exceed the county limit for the year. Participating counties for 2026 include Shelby ($63,470 limit), Davidson ($63,470), Knox ($63,470) and Williamson ($69,150), plus several cities. Property Tax Relief for Elderly and Disabled Homeowners: You own the home and it is your primary residence, and you are 65 or older by December 31, 2026, or disabled by December 31, 2026. Combined 2025 income of you, your spouse, any co-owners and resident remainder owners must be $38,470 or less (spouse's income counts even if the spouse lives elsewhere).
Is there an income limit for seniors' property tax breaks in Tennessee?
Property Tax Freeze (local option): Set per county each year by the Comptroller (2026 limits from $38,470 to $69,150; Shelby County, the largest county, $63,470) Property Tax Relief for Elderly and Disabled Homeowners: $38,470 combined 2025 income from all sources (applicant, spouse, co-owners) for tax year 2026.
When is the deadline for seniors to apply in Tennessee?
Property Tax Freeze (local option): 35 days after the tax delinquency date for that tax year; you must own the home through that date (Comptroller Tax Freeze FAQ). Example, Shelby County (largest county), 2026 tax year: April 5, 2027 for county and all other taxing entities, but October 6, 2026 for City of Memphis taxes (Shelby County Trustee). Property Tax Relief for Elderly and Disabled Homeowners: 35 days after the tax delinquency date; taxes must also be paid by then. County taxes are generally delinquent March 1, so the deadline is usually around April 5 (Shelby County 2026 county taxes: April 5, 2027); city taxes can have a different date (City of Memphis: October 6, 2026).
Do seniors have to reapply every year in Tennessee?
Property Tax Freeze (local option): Every year. Property Tax Relief for Elderly and Disabled Homeowners: Every year: once approved, you receive a voucher with your bill to present to the collecting official by the deadline, with payment of any balance.
Where do seniors apply for property tax breaks in Tennessee?
Tennessee has no general homestead exemption. Its main breaks are state Property Tax Relief (a reimbursement run by the Comptroller's Tax Relief section) and a local-option Tax Freeze. For both, you apply through your county trustee or, for city taxes, your city collecting official. For the Property Tax Freeze (local option): Apply to your county trustee or city collecting official, if your county or city participates, with proof of age and income (a copy of your tax return, or an income affidavit if you have no return).