Tennessee · DeKalb County · Local exemptions · Updated Oct 2026

DeKalb County, TN property tax exemptions (2026)

The property tax breaks that are set or run locally in DeKalb County, on top of Tennessee’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.

What is different in DeKalb County

DeKalb County has adopted Tennessee's local-option Tax Freeze for homeowners 65 and older (since 2023); for 2026 the income limit is $38,470 of 2025 income. No city in the county is listed with its own freeze. Apply every year at the DeKalb County Trustee.

Apply at
DeKalb County Trustee
Phone
615-597-5176
Local breaks
Property Tax Freeze (DeKalb County taxes)
Tax year
2026

Where to apply in DeKalb County

DeKalb County Trustee

Phone
615-597-5176
Address
732 S. Congress Blvd Room 103, Smithville, TN 37166
Official exemptions page

Other offices

Local exemptions in DeKalb County

Senior freeze or deferral

Property Tax Freeze (DeKalb County taxes)

Freezes the county property tax on your home at the amount owed in the first year you qualify; it can go down but not up while you requalify each year (improvements raise the base).

Set by
county
Tax year
2026
Who qualifies
Owner-occupant 65 or older by December 31, 2026, with combined 2025 income (you, your spouse and all owners on the deed) at or below $38,470.
Income limit
$38,470 for tax year 2026 (standard limit set by the Comptroller for the county)
How to apply
Apply every year at the DeKalb County Trustee with proof of age, ownership and 2025 income (federal tax return, or income documents/affidavit if you do not file).
Deadline
35 days after the tax delinquency date (for 2026 county taxes, usually April 5, 2027); own and live in the home through that date.
Renewal
Every year.

Source: official page

Amounts by taxing unit in DeKalb County

Each school district, city or other taxing unit can set its own amount. Find the ones on your tax bill.

Taxing unitTypeFreezeIncome limitSource
DeKalb Countycountyyes (adopted 2023)$38,470official

State exemptions that also apply here

These breaks come from Tennessee law. Their full rules, forms and deadlines are on the Tennessee page.

All Tennessee property tax exemptions

By group in Tennessee: Seniors · Veterans · Disability · Surviving spouses

Savings estimate for DeKalb County

Roughly what an exemption could save you a year: the value it takes off, times your tax rate.

Filled in when the exemption is a fixed dollar amount. You can change it.

DeKalb County median effective rate: 0.34% (taxes paid as a share of home value). Use your own rate if you know it.

Enter a value and a tax rateChoose an exemption or type the value it takes off.

Median effective rate in DeKalb County: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, county figures as published by Tax Foundation. It is a county-wide middle value; rates differ by town and school district.

An estimate, not a bill. Nothing you type here is sent anywhere.

Eligibility finder for DeKalb County

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Leave empty if you'd rather not say.

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

Document checklist for DeKalb County

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.

The checklist asks for no personal details and nothing is sent to our server: the files are made on your device.

Exemptions to include

Questions about property tax exemptions in DeKalb County

What property tax exemptions are there in DeKalb County?

DeKalb County has adopted Tennessee's local-option Tax Freeze for homeowners 65 and older (since 2023); for 2026 the income limit is $38,470 of 2025 income. No city in the county is listed with its own freeze. Apply every year at the DeKalb County Trustee. Local breaks here: Property Tax Freeze (DeKalb County taxes).

Where do I apply for a property tax exemption in DeKalb County?

DeKalb County Trustee Phone: 615-597-5176 Address: 732 S. Congress Blvd Room 103, Smithville, TN 37166. Also: DeKalb County Assessor of Property, which sets the assessed value (appeals, ownership records). Also: TN Comptroller, Property Tax Relief, which state program: Tax Relief for elderly, disabled and disabled veteran homeowners.

When is the deadline to apply in DeKalb County?

Property Tax Freeze (DeKalb County taxes): 35 days after the tax delinquency date (for 2026 county taxes, usually April 5, 2027); own and live in the home through that date.

Is there an income limit for DeKalb County’s local breaks?

Property Tax Freeze (DeKalb County taxes): $38,470 for tax year 2026 (standard limit set by the Comptroller for the county)

Do I have to reapply every year in DeKalb County?

Property Tax Freeze (DeKalb County taxes): Every year.

Think your assessed value is too high? See how to appeal in DeKalb County.

Sources

Last checked: Oct 2026.