Property Tax Relief for the Elderly and Disabled with Local Option





Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type



The state program provides a credit for taxes on the first $23,500 of market value. Local option may provide for an additional credit, not to exceed total taxes.

How is Benefit Disbursed

Direct payment to taxpayer

Eligible Property Type


Characteristics of Eligible Property

Eligibility is limited to the applicant's place of residence.

Eligibility Criteria




Income Ceiling

Description of Eligibility Criteria

Claimants must be 65 or older or permanently and totally disabled. For 2015, income in 2014 may not exceed $29,180.

Local Option in Adoption of Program

Local government must take action to opt in

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

State and local government share the local tax loss

Description of State Funding for Tax Loss

The state reimburses local jurisdiction for the state program. Local option programs are funded locally.

Record ID



Effective 23 May 2016, the credit is paid to the first $23,500 of property market value. This is a reduction from $25,000 of market value. This was enacted in 2016 Tenn. Pub. Acts ch. 1065, § 2 (SB 1796). The base amount is set by the general appropriations act.


Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2016)
Elderly or Disabled Homeowner Property Tax Relief Program (2016), Tennessee Comptroller of the Treasury [ Accessed on 05/20/2016] View Archived Source
2016 Tenn. Pub. Acts ch. 1065

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