Tennessee · Union County · Local exemptions · Updated Oct 2026

Union County, TN property tax exemptions (2026)

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

Union County has adopted Tennessee's local-option Tax Freeze for homeowners 65 and older (since 2023); for 2026 the income limit is $38,470 of 2025 income. No city in the county is listed with its own freeze. Apply every year at the Union County Trustee.

Apply at: Union County Trustee
Phone: 865-992-5943
Local breaks: Property Tax Freeze (Union County taxes)
Tax year: 2026

Where to apply in Union County

Union County Trustee

Phone: 865-992-5943
Address: 901 Main Street Suite 102, Maynardville, TN 37807

Official exemptions page

Other offices

Union County Assessor of Property – sets the assessed value (appeals, ownership records)
TN Comptroller, Property Tax Relief – state program: Tax Relief for elderly, disabled and disabled veteran homeowners

Local exemptions in Union County

Senior freeze or deferral

Property Tax Freeze (Union 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 $38,470.
Income limit: $38,470 for tax year 2026 (standard limit set by the Comptroller for the county)
How to apply: Apply every year at the Union 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 Union 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
Union County	county	yes (adopted 2023)	$38,470	official

State exemptions that also apply here

These breaks come from Tennessee law. Their full rules, forms and deadlines are on the Tennessee page.

Property Tax Relief for Elderly and Disabled Homeowners
Property Tax Relief for Disabled Veterans and Surviving Spouses
Property Tax Freeze (local option)(only where the local government offers it)

All Tennessee property tax exemptions

By group in Tennessee: Seniors · Veterans · Disability · Surviving spouses

Savings estimate for Union County

Roughly what an exemption could save you a year: the value it takes off, times your tax rate.

Exemption

Value taken off ($)

Filled in when the exemption is a fixed dollar amount. You can change it.

Tax rate (%)

Union County median effective rate: 0.27% (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 Union 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 Union County

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Do you own the home and live in it as your main home?

Your age, or the year you were born

Leave empty if you'd rather not say.

Are you a veteran?

Do you have a permanent disability?

Are you the surviving spouse of a veteran, service member or first responder?

Yearly household income ($)

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 Union 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 Union County

What property tax exemptions are there in Union County?

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

Union County Trustee Phone: 865-992-5943 Address: 901 Main Street Suite 102, Maynardville, TN 37807. Also: Union 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 Union County?

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

Property Tax Freeze (Union County taxes): $38,470 for tax year 2026 (standard limit set by the Comptroller for the county)

Do I have to reapply every year in Union County?

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

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

Sources

TN Comptroller: Property Tax Freeze, participating jurisdictions and 2026 income limits
TN Comptroller: Property Tax Freeze all income limits by county/city, tax year 2026 (PDF)
TN Comptroller: County assessors and trustees (2026)
Union County Trustee
TN Comptroller: Property Tax Relief
Median effective tax rate for Union 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.

Last checked: Oct 2026.