Tennessee · Property tax exemptions · Updated Oct 2026
Tennessee property tax exemptions
Homestead, senior, veteran, disability and surviving-spouse breaks in Tennessee: what each one is worth, who qualifies, how to apply and the deadline, in plain English.
No general exemptionhomestead exemption
Yessenior break
See the rulesdisabled veterans
See belowhomestead deadline
0.50%median tax rate
Exemptions by group
Every break for one group on one page, with step-by-step instructions and the tools set for that group.
Property Tax Relief for Disabled Veterans and Surviving Spouses
Where to apply 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.
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 exemptions in Tennessee
Low income
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.
Property Tax Relief for Disabled Veterans and Surviving Spouses
The state repays the property tax on up to $175,000 of your home's market value (2026). It is a reimbursement, not an exemption. No income limit.
Who qualifies
You own your home and use it as your primary residence, and you have a service-connected permanent and total disability as determined by the VA; or 100% permanent total disability from serving as a prisoner of war; or a service-connected paraplegia, permanent paralysis of both legs and lower body, legal blindness, or loss or loss of use of two or more limbs. Un-remarried surviving spouses of such veterans qualify, as do surviving spouses of service members whose death was service-connected and combat-related or occurred while deployed in support of combat or peace operations.
How to apply
Apply through your county trustee or city collecting official. Veterans complete Form F-16 and surviving spouses Form F-16S (consent for the VA to release disability information). Surviving spouses also give the death certificate and a personal ID.
Form
Form F-16 (veteran) / F-16S (surviving spouse), from the county trustee
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 by presenting the relief voucher with your bill.
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)
Tax Relief is a reimbursement: you still receive and must pay your tax bill (Comptroller).
You can check your Tax Relief application status online at tncot.cc/taxrelief (Comptroller brochure).
Only some counties and cities offer the Tax Freeze; the Comptroller publishes the list and income limits each year (Comptroller).
Savings estimate for Tennessee
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Tennessee
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
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 property tax exemptions in Tennessee
Is there a homestead exemption in Tennessee?
Our research found no general homestead exemption that every Tennessee homeowner can claim. Tennessee does have the breaks listed on this page, for example for seniors, veterans or people with disabilities.
Are there property tax breaks for seniors in Tennessee?
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. 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).
Do disabled veterans get a property tax exemption in Tennessee?
Property Tax Relief for Disabled Veterans and Surviving Spouses: The state repays the property tax on up to $175,000 of your home's market value (2026). It is a reimbursement, not an exemption. No income limit.
Where do I apply for property tax exemptions 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.
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.