Tennessee · Roane County · Local exemptions · Updated Oct 2026
Roane County, TN property tax exemptions (2026)
The property tax breaks that are set or run locally in Roane 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 Roane County
Roane County and the city of Oak Ridge have adopted Tennessee's local-option Tax Freeze for homeowners 65 and older; for 2026 the county limit is $43,460 of 2025 income. Apply every year at the Roane County Trustee (city taxes: city collecting official). State Tax Relief rules are the same statewide.
Apply at
Roane County Trustee
Phone
865-376-4938
Local breaks
Property Tax Freeze (Roane County taxes), Property Tax Freeze (City of Oak Ridge 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 $43,460.
Income limit
$43,460 for tax year 2026 (standard limit set by the Comptroller for the county)
How to apply
Apply every year at the Roane 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.
Freezes the City of Oak Ridge 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 Oak Ridge city limits (Roane County part), 65 or older by December 31, 2026, with combined 2025 income at or below $43,460. The Anderson County part of Oak Ridge uses $53,900.
Income limit
$43,460 for tax year 2026
How to apply
Apply every year to the city collecting official for Oak Ridge 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).
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Roane County
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Roane 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 Roane County
What property tax exemptions are there in Roane County?
Roane County and the city of Oak Ridge have adopted Tennessee's local-option Tax Freeze for homeowners 65 and older; for 2026 the county limit is $43,460 of 2025 income. Apply every year at the Roane County Trustee (city taxes: city collecting official). State Tax Relief rules are the same statewide. Local breaks here: Property Tax Freeze (Roane County taxes); Property Tax Freeze (City of Oak Ridge taxes).
Where do I apply for a property tax exemption in Roane County?
Roane County Trustee Phone: 865-376-4938 Address: P O Box 296, Kingston, TN 37763. Also: Roane 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 Roane County?
Property Tax Freeze (Roane 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 Oak Ridge taxes): 35 days after the city tax delinquency date (city dates can differ from the county's).
Is there an income limit for Roane County’s local breaks?
Property Tax Freeze (Roane County taxes): $43,460 for tax year 2026 (standard limit set by the Comptroller for the county) Property Tax Freeze (City of Oak Ridge taxes): $43,460 for tax year 2026.
Do I have to reapply every year in Roane County?
Property Tax Freeze (Roane County taxes): Every year. Property Tax Freeze (City of Oak Ridge taxes): Every year.
Median effective tax rate for Roane 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.