Tennessee · Perry County · Local exemptions · Updated Oct 2026
Perry County, TN property tax exemptions (2026)
The property tax breaks that are set or run locally in Perry 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 Perry County
Perry County has adopted Tennessee's local-option Tax Freeze for homeowners 65 and older (since 2026); 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 Perry County Trustee.
- Apply at
- Perry County Trustee
- Phone
- 931-589-2313
- Local breaks
- Property Tax Freeze (Perry County taxes)
- Tax year
- 2026
Where to apply in Perry County
Perry County Trustee
- Address
- P O Box 910, Linden, TN 37096
Other offices
Local exemptions in Perry County
Senior freeze or deferralProperty Tax Freeze (Perry 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 Perry 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 Perry County
Each school district, city or other taxing unit can set its own amount. Find the ones on your tax bill.
| Taxing unit | Type | Freeze | Income limit | Source |
|---|
| Perry County | county | yes (adopted 2026) | $63,470 (local option) | official |
Savings estimate for Perry County
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Perry County
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Perry 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.
Questions about property tax exemptions in Perry County
What property tax exemptions are there in Perry County?
Perry County has adopted Tennessee's local-option Tax Freeze for homeowners 65 and older (since 2026); 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 Perry County Trustee. Local breaks here: Property Tax Freeze (Perry County taxes).
Where do I apply for a property tax exemption in Perry County?
Perry County Trustee Phone: 931-589-2313 Address: P O Box 910, Linden, TN 37096. Also: Perry 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 Perry County?
Property Tax Freeze (Perry 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 Perry County’s local breaks?
Property Tax Freeze (Perry County taxes): $63,470 for tax year 2026 (local option limit adopted by the county)
Do I have to reapply every year in Perry County?
Property Tax Freeze (Perry County taxes): Every year.
Good to know in Perry County
- 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.
SourcesLast checked: Oct 2026.