Tennessee · Property tax exemptions for people with disabilities · Updated Oct 2026

Tennessee property tax exemptions for people with disabilities (2026)

Every statewide property tax break in Tennessee that our guide lists for homeowners with a disability, including senior breaks that also cover people with disabilities. What each is worth, who qualifies, the deadline and how to apply.

Short answer

The main property tax break for people with disabilities in Tennessee is the 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).

Worth
See the rules
Income limit
$38,470 combined 2025 income from all sources for tax year 2026
Deadline
35 days after the tax delinquency date; taxes must also be paid by then.

Property tax breaks for people with disabilities 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.

For people with disabilities: 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.

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.
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: once approved, you receive a voucher with your bill to present to the collecting official by the deadline, with payment of any balance.
Law
Tenn. Code Ann. 67-5-701, 67-5-702, 67-5-703

Source: official page

How to apply, step by step

Property Tax Relief for Elderly and Disabled Homeowners

  1. Get the application from your county trustee or city collecting official when your 2026 tax bill arrives.
  2. 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.
  3. Disabled applicants bring proof of disability.
  4. After approval you get a relief voucher each year with your bill.

Form: Property Tax Relief application (from 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: once approved, you receive a voucher with your bill to present to the collecting official by the deadline, with payment of any balance.

Savings estimate for Tennessee

None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.

Eligibility finder for Tennessee

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

Pre-set for people with disabilities: you own and live in the home and have a permanent disability. Change any answer.

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 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.

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 people with disabilities property tax breaks in Tennessee

Who qualifies for property tax breaks for people with disabilities in Tennessee?

Property Tax Relief for Elderly and Disabled Homeowners: 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).

Is there an income limit for people with disabilities' property tax breaks in Tennessee?

Property Tax Relief for Elderly and Disabled Homeowners: $38,470 combined 2025 income from all sources (applicant, spouse, co-owners) for tax year 2026.

When is the deadline for people with disabilities to apply in Tennessee?

Property Tax Relief for Elderly and Disabled Homeowners: 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).

Do people with disabilities have to reapply every year in Tennessee?

Property Tax Relief for Elderly and Disabled Homeowners: 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.

Where do people with disabilities apply for property tax breaks 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. For the Property Tax Relief for Elderly and Disabled Homeowners: Get the application from your county trustee or city collecting official when your 2026 tax bill arrives.

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Sources

Last checked: Oct 2026.