Benefits · Tax Relief
How to apply for Tennessee Property Tax Freeze Program
Tennessee Comptroller of the Treasury — applications filed through the county trustee
Who it's for
The Property Tax Freeze Program locks in the property tax amount on the home of a homeowner age 65 or older whose income is at or below a limit set for their county. It is a local-option program — each county or city chooses whether to offer it — and the income limit varies by county (the standard minimum for 2026 is $38,470, higher in some counties, up to a $63,470 local-option tier). Apply each year through your county trustee.
This freezes your tax amount (it does not lower it) and is a LOCAL-OPTION program — not every county or city offers it, so check with your county trustee. You must be 65+ by year-end and meet your county's income limit; the 2026 standard minimum is $38,470 but many counties are higher (up to a $63,470 local-option limit). Re-apply every year through the county trustee by 35 days after the tax delinquency date.
What you'll need
- Proof of age 65+
- Proof of home ownership and primary residence
- Income documentation for all owners
Where to apply
Apply online: official application
By phone: 1-615-747-8871
What to say when you call
“Hello, I'm calling to ask about Tennessee Property Tax Freeze Program. I'd like to know whether I may qualify, what documents I need, and whether I can apply online, by mail, by phone, or in person. I understand I may need proof of age 65+, proof of home ownership and primary residence, income documentation for all owners — is anything else required? What is the best next step?”
Tip: have a pen ready, ask for the person's name, and write down any case or reference number they give you.
Renewals
annual
Not sure if you qualify? Run a free check first.
Find my benefitsNot legal or financial advice. The agency makes the final eligibility decision.