Tennessee · Henderson County · Local exemptions · Updated Oct 2026

Henderson County, TN property tax exemptions (2026)

The property tax breaks that are set or run locally in Henderson 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 Henderson County

Henderson County itself has not adopted the Tax Freeze, but the city of Lexington has, so only city taxes inside Lexington can be frozen (2026 limit $38,470). State Tax Relief through the Henderson County Trustee works as in the rest of Tennessee.

Apply at
Henderson County Trustee
Phone
731-968-2246
Local breaks
Property Tax Freeze (City of Lexington taxes)
Tax year
2026

Where to apply in Henderson County

Henderson County Trustee

Phone
731-968-2246
Address
PO Box 9, Lexington, TN 38351
Official exemptions page

Other offices

  • Henderson County Assessor of Property – sets the assessed value (appeals, ownership records)
  • TN Comptroller, Property Tax Relief – state program: Tax Relief for elderly, disabled and disabled veteran homeowners

Local exemptions in Henderson County

Senior freeze or deferral

Property Tax Freeze (City of Lexington taxes)

Freezes the City of Lexington property tax on your home at the amount owed in the first year you qualify.

Set by
city
Tax year
2026
Who qualifies
Owner-occupant inside Lexington city limits (Henderson County part), 65 or older by December 31, 2026, with combined 2025 income at or below $38,470.
Income limit
$38,470 for tax year 2026
How to apply
Apply every year to the city collecting official for Lexington city taxes (in some counties the county trustee takes city applications too).
Deadline
35 days after the city tax delinquency date (city dates can differ from the county's).
Renewal
Every year.

Source: official page

Amounts by taxing unit in Henderson County

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

Taxing unitTypeFreezeIncome limitSource
City of Lexingtoncityyes (adopted 2026)$38,470official
Henderson Countycountyno—official

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 Henderson 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.

Henderson County median effective rate: 0.37% (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 Henderson 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 Henderson 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 Henderson 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 Henderson County

What property tax exemptions are there in Henderson County?

Henderson County itself has not adopted the Tax Freeze, but the city of Lexington has, so only city taxes inside Lexington can be frozen (2026 limit $38,470). State Tax Relief through the Henderson County Trustee works as in the rest of Tennessee. Local breaks here: Property Tax Freeze (City of Lexington taxes).

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

Henderson County Trustee Phone: 731-968-2246 Address: PO Box 9, Lexington, TN 38351. Also: Henderson 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 Henderson County?

Property Tax Freeze (City of Lexington taxes): 35 days after the city tax delinquency date (city dates can differ from the county's).

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

Property Tax Freeze (City of Lexington taxes): $38,470 for tax year 2026.

Do I have to reapply every year in Henderson County?

Property Tax Freeze (City of Lexington taxes): Every year.

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

Sources

Last checked: Oct 2026.