Senior (65+) Exemption

Tennessee Senior (65+) Exemption

Verified Jul 2026 · Tenn. Code Ann. § 67-5-702

Tennessee offers property tax relief for homeowners age 65 and older. Property Tax Relief for Elderly Low-Income Homeowners a $33,600 reduction and reduces your home's taxable value. It is available to homeowners age 65 or older, households under a $38,470 income limit.

Property Tax Freeze Program

Who qualifies

Age: 65 or older
Income: Income limit is set annually per county by the Comptroller using a statutory formula (greater of a county median-income measure or the state tax-relief income limit), adjusted by the Social Security COLA. County standard limits start at a floor of $38,470 (TY2026); jurisdictions may adopt a higher local-option income limit ($63,470 for TY2026). Specific limit varies by county.
Ownership: Must own the principal residence.
Residency: Must own and use the home as principal residence in a participating jurisdiction; must be 65 or older by the end of the year in which the application is filed.

How much it saves

No dollar estimate. This freezes your home's taxable value at the year you qualify, so savings grow over time and can't be stated as a single dollar figure.

How to apply

Application required: Yes
Deadline: 35 days after the delinquency date; apply through the county trustee/city collecting official in a participating jurisdiction.
Renewal: annual — Annual reapplication/verification of income and eligibility required to maintain the freeze.

Combining with other exemptions

May be combined with the Property Tax Relief program on the same primary residence in participating jurisdictions.

Verified Jul 2026 · Tenn. Code Ann. § 67-5-705 (Property Tax Freeze Act, effective July 1, 2007)

Official sources:

Amount cross-checked against a second official artifact: comptroller.tn.gov/content/dam/cot/pa/documents/tax-freeze/67-5-705PropertyTaxFreezeAct2023.pdf.

By Sharon Ben-MosheHow we verify & estimate

Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.

Property Tax Relief for Elderly Low-Income Homeowners

Who qualifies

Age: 65 or older
Income limit: $38,470Maximum 2025 combined income of applicant, spouse, co-owner, and resident remainderman from all sources = $38,470 for the 2026 program.
Ownership: Must own the home and use it as the primary residence.
Residency: Must own and occupy the home as primary residence in Tennessee; must be 65 or older on or before December 31 of the tax year.

How much it saves

Worked example — a $300,000 home at Tennessee's median effective rate (~0.50%):

~$676/year

Estimate — this is an estimate, not a quoted bill.

Your county's rate differs — use the calculator for a figure tuned to where you live.

How to apply

Application required: Yes
Deadline: 35 days after the delinquency date of the property tax bill; taxes must also be paid by that date.
Renewal: annual — Applied for annually through the county trustee (or city collecting official); income/eligibility re-verified each year.

Combining with other exemptions

Limited to the primary residence; may also enroll in the local-option Property Tax Freeze in participating jurisdictions.

Verified Jul 2026 · Tenn. Code Ann. § 67-5-702

Official sources:

Amount cross-checked against a second official artifact: comptroller.tn.gov/office-functions/pa/property-taxes/property-tax-programs/tax-relief.html.

By Sharon Ben-MosheHow we verify & estimate

Frequently asked questions

Who qualifies for the senior (65+) exemption in Tennessee?: Under Tenn. Code Ann. § 67-5-702, Property Tax Relief for Elderly Low-Income Homeowners is available to homeowners age 65 or older, households under a $38,470 income limit. Must own the home and use it as the primary residence. Must own and occupy the home as primary residence in Tennessee; must be 65 or older on or before December 31 of the tax year.
How much does the senior (65+) exemption save in Tennessee?: It provides a $33,600 reduction. As an estimate, on a $300,000 home taxed at Tennessee's median effective rate (0.50%), that is roughly $676 per year. This is an estimate from Census ACS data, not an actual bill.
Do I have to apply for the senior (65+) exemption?: Yes — an application is required, and the deadline is: 35 days after the delinquency date of the property tax bill; taxes must also be paid by that date..
Does the senior (65+) exemption renew automatically?: It must be renewed annually. Applied for annually through the county trustee (or city collecting official); income/eligibility re-verified each year.
Can the senior (65+) exemption be combined with other exemptions?: Limited to the primary residence; may also enroll in the local-option Property Tax Freeze in participating jurisdictions.

Property Tax Freeze Program

Who qualifies

Age: 65 or older
Income: Income limit is set annually per county by the Comptroller using a statutory formula (greater of a county median-income measure or the state tax-relief income limit), adjusted by the Social Security COLA. County standard limits start at a floor of $38,470 (TY2026); jurisdictions may adopt a higher local-option income limit ($63,470 for TY2026). Specific limit varies by county.
Ownership: Must own the principal residence.
Residency: Must own and use the home as principal residence in a participating jurisdiction; must be 65 or older by the end of the year in which the application is filed.

How much it saves

No dollar estimate. This freezes your home's taxable value at the year you qualify, so savings grow over time and can't be stated as a single dollar figure.

How to apply

Application required: Yes
Deadline: 35 days after the delinquency date; apply through the county trustee/city collecting official in a participating jurisdiction.
Renewal: annual — Annual reapplication/verification of income and eligibility required to maintain the freeze.

Combining with other exemptions

May be combined with the Property Tax Relief program on the same primary residence in participating jurisdictions.

Verified Jul 2026 · Tenn. Code Ann. § 67-5-705 (Property Tax Freeze Act, effective July 1, 2007)

Official sources:

Amount cross-checked against a second official artifact: comptroller.tn.gov/content/dam/cot/pa/documents/tax-freeze/67-5-705PropertyTaxFreezeAct2023.pdf.

By Sharon Ben-MosheHow we verify & estimate

Property Tax Relief for Elderly Low-Income Homeowners

Who qualifies

Age: 65 or older
Income limit: $38,470Maximum 2025 combined income of applicant, spouse, co-owner, and resident remainderman from all sources = $38,470 for the 2026 program.
Ownership: Must own the home and use it as the primary residence.
Residency: Must own and occupy the home as primary residence in Tennessee; must be 65 or older on or before December 31 of the tax year.

How much it saves

Worked example — a $300,000 home at Tennessee's median effective rate (~0.50%):

~$676/year

Estimate — this is an estimate, not a quoted bill.

Your county's rate differs — use the calculator for a figure tuned to where you live.

How to apply

Application required: Yes
Deadline: 35 days after the delinquency date of the property tax bill; taxes must also be paid by that date.
Renewal: annual — Applied for annually through the county trustee (or city collecting official); income/eligibility re-verified each year.

Combining with other exemptions

Limited to the primary residence; may also enroll in the local-option Property Tax Freeze in participating jurisdictions.

Verified Jul 2026 · Tenn. Code Ann. § 67-5-702

Official sources:

Amount cross-checked against a second official artifact: comptroller.tn.gov/office-functions/pa/property-taxes/property-tax-programs/tax-relief.html.

By Sharon Ben-MosheHow we verify & estimate

Frequently asked questions

Who qualifies for the senior (65+) exemption in Tennessee?

Under Tenn. Code Ann. § 67-5-702, Property Tax Relief for Elderly Low-Income Homeowners is available to homeowners age 65 or older, households under a $38,470 income limit. Must own the home and use it as the primary residence. Must own and occupy the home as primary residence in Tennessee; must be 65 or older on or before December 31 of the tax year.

How much does the senior (65+) exemption save in Tennessee?

It provides a $33,600 reduction. As an estimate, on a $300,000 home taxed at Tennessee's median effective rate (0.50%), that is roughly $676 per year. This is an estimate from Census ACS data, not an actual bill.

Do I have to apply for the senior (65+) exemption?

Yes — an application is required, and the deadline is: 35 days after the delinquency date of the property tax bill; taxes must also be paid by that date..

Does the senior (65+) exemption renew automatically?

It must be renewed annually. Applied for annually through the county trustee (or city collecting official); income/eligibility re-verified each year.

Can the senior (65+) exemption be combined with other exemptions?

Limited to the primary residence; may also enroll in the local-option Property Tax Freeze in participating jurisdictions.