Tennessee · Smith County · Local exemptions · Updated Oct 2026
Smith County, TN property tax exemptions (2026)
The property tax breaks that are set or run locally in Smith 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 Smith County
Smith County and the cities of Gordonsville and South Carthage have adopted Tennessee's local-option Tax Freeze for homeowners 65 and older; for 2026 the county limit is $40,950 of 2025 income. Apply every year at the Smith County Trustee (city taxes: city collecting official). State Tax Relief rules are the same statewide.
Apply at
Smith County Trustee
Phone
615-735-2294
Local breaks
Property Tax Freeze (Smith County taxes), Property Tax Freeze (City of Gordonsville taxes), Property Tax Freeze (City of South Carthage 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 $40,950.
Income limit
$40,950 for tax year 2026 (standard limit set by the Comptroller for the county)
How to apply
Apply every year at the Smith 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 Smith County
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Document checklist for Smith County
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Questions about property tax exemptions in Smith County
What property tax exemptions are there in Smith County?
Smith County and the cities of Gordonsville and South Carthage have adopted Tennessee's local-option Tax Freeze for homeowners 65 and older; for 2026 the county limit is $40,950 of 2025 income. Apply every year at the Smith County Trustee (city taxes: city collecting official). State Tax Relief rules are the same statewide. Local breaks here: Property Tax Freeze (Smith County taxes); Property Tax Freeze (City of Gordonsville taxes); Property Tax Freeze (City of South Carthage taxes).
Where do I apply for a property tax exemption in Smith County?
Smith County Trustee Phone: 615-735-2294 Address: 122 Turner High Cir Suite 104, Carthage, TN 37030. Also: Smith 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 Smith County?
Property Tax Freeze (Smith 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 Gordonsville taxes): 35 days after the city tax delinquency date (city dates can differ from the county's). Property Tax Freeze (City of South Carthage taxes): 35 days after the city tax delinquency date (city dates can differ from the county's).
Is there an income limit for Smith County’s local breaks?
Property Tax Freeze (Smith County taxes): $40,950 for tax year 2026 (standard limit set by the Comptroller for the county) Property Tax Freeze (City of Gordonsville taxes): $40,950 for tax year 2026. Property Tax Freeze (City of South Carthage taxes): $40,950 for tax year 2026.
Do I have to reapply every year in Smith County?
Property Tax Freeze (Smith County taxes): Every year. Property Tax Freeze (City of Gordonsville taxes): Every year. Property Tax Freeze (City of South Carthage taxes): Every year.
Median effective tax rate for Smith 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.