Tennessee · Knox County · Local exemptions · Updated Oct 2026

Knox County, TN property tax exemptions (2026)

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

Knox County has adopted Tennessee's local-option Tax Freeze for homeowners 65 and older (since 2007); for 2026 the income limit is $63,470 of 2025 income. No city in the county is listed with its own freeze. Apply every year at the Knox County Trustee.

Apply at
Knox County Trustee
Phone
865-215-2305
Local breaks
Property Tax Freeze (Knox County taxes)
Tax year
2026

Where to apply in Knox County

Knox County Trustee

Phone
865-215-2305
Address
400 Main St Cc Bldg Suite 427, Knoxville, TN 37902
Official exemptions page

Other offices

Local exemptions in Knox County

Senior freeze or deferral

Property Tax Freeze (Knox 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 $63,470.
Income limit
$63,470 for tax year 2026 (local option limit adopted by the county)
How to apply
Apply every year at the Knox 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 Knox County

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

Taxing unitTypeFreezeIncome limitSource
Knox Countycountyyes (adopted 2007)$63,470 (local option)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 Knox 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.

Knox County median effective rate: 0.44% (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 Knox 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 Knox 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 Knox 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 Knox County

What property tax exemptions are there in Knox County?

Knox County has adopted Tennessee's local-option Tax Freeze for homeowners 65 and older (since 2007); for 2026 the income limit is $63,470 of 2025 income. No city in the county is listed with its own freeze. Apply every year at the Knox County Trustee. Local breaks here: Property Tax Freeze (Knox County taxes).

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

Knox County Trustee Phone: 865-215-2305 Address: 400 Main St Cc Bldg Suite 427, Knoxville, TN 37902. Also: Knox 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 Knox County?

Property Tax Freeze (Knox 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 Knox County’s local breaks?

Property Tax Freeze (Knox County taxes): $63,470 for tax year 2026 (local option limit adopted by the county)

Do I have to reapply every year in Knox County?

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

Good to know in Knox County

  • The Knox County Trustee states the 2026 limit of $63,470 (VA income counts) and that the freeze covers one home and up to five acres.
  • The $63,470 limit is the local option limit for 2026 (state law ties it to the Social Security cost-of-living adjustment); the Comptroller's standard limit for the county would be lower.

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

Sources

Last checked: Oct 2026.