Tennessee · Madison County · Local exemptions · Updated Oct 2026
Madison County, TN property tax exemptions (2026)
The property tax breaks that are set or run locally in Madison 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 Madison County
Madison County and the city of Jackson have adopted Tennessee's local-option Tax Freeze for homeowners 65 and older; for 2026 the county limit is $51,620 of 2025 income. Apply every year at the Madison County Trustee (city taxes: city collecting official). State Tax Relief rules are the same statewide.
Apply at
Madison County Trustee
Phone
731-423-6027
Local breaks
Property Tax Freeze (Madison County taxes), Property Tax Freeze (City of Jackson 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 $51,620.
Income limit
$51,620 for tax year 2026 (standard limit set by the Comptroller for the county)
How to apply
Apply every year at the Madison 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.
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Madison County
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Document checklist for Madison County
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Questions about property tax exemptions in Madison County
What property tax exemptions are there in Madison County?
Madison County and the city of Jackson have adopted Tennessee's local-option Tax Freeze for homeowners 65 and older; for 2026 the county limit is $51,620 of 2025 income. Apply every year at the Madison County Trustee (city taxes: city collecting official). State Tax Relief rules are the same statewide. Local breaks here: Property Tax Freeze (Madison County taxes); Property Tax Freeze (City of Jackson taxes).
Where do I apply for a property tax exemption in Madison County?
Madison County Trustee Phone: 731-423-6027 Address: 100 E Main St Room 107, Jackson, TN 38301. Also: Madison 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 Madison County?
Property Tax Freeze (Madison 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. Property Tax Freeze (City of Jackson taxes): 35 days after the city tax delinquency date (city dates can differ from the county's).
Is there an income limit for Madison County’s local breaks?
Property Tax Freeze (Madison County taxes): $51,620 for tax year 2026 (standard limit set by the Comptroller for the county) Property Tax Freeze (City of Jackson taxes): $51,620 for tax year 2026.
Do I have to reapply every year in Madison County?
Property Tax Freeze (Madison County taxes): Every year. Property Tax Freeze (City of Jackson taxes): Every year.
Median effective tax rate for Madison County: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, county figures as published by Tax Foundation. The rate is property taxes paid divided by home value.