How to apply for Tennessee Property Tax Freeze Program

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.

What you'll need

• Proof of age 65+
• Proof of home ownership and primary residence
• Income documentation for all owners

Where to apply

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.

Step by step

1. Check eligibility first. This is a local-option program — not every county or city in Tennessee offers it. Contact your county trustee to confirm the program is available in your area and to learn your county's income limit. The 2026 standard minimum income limit is $38,470, but many counties set a higher limit, up to $63,470.
2. Gather your documents. You will need proof that you are age 65 or older, proof of home ownership and primary residence, and income documentation for all owners of the home.
3. Apply through your county trustee. You can apply online or by calling the Tennessee Comptroller of the Treasury at 615-741-2775 to get directed to the right office. Your county trustee handles all applications.
4. Submit your completed application with all required documents to your county trustee before the deadline — 35 days after the tax delinquency date for your county.
5. Re-apply every year. This program requires a new application annually. Mark your calendar so you do not miss the deadline and lose your frozen tax amount.

What to expect: After you submit your application, your county trustee will review your documents and determine whether you qualify. If approved, the property tax amount on your primary home will be frozen at the current level — meaning it will not go up as long as you remain eligible and re-apply each year. Keep in mind that the freeze locks in your tax amount; it does not lower it. Processing times vary, so ask your county trustee for an estimate. Because this is an annual program, you must re-apply each year by 35 days after the tax delinquency date to keep your frozen amount in place.

Renewals

annual