Local Option for Property Tax Deferral for Seniors or Disabled





Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type



Those eligible in a jurisdiction that has adopted such a program may apply for a deferral of property taxes above the level imposed when the homeowner became eligible. Deferred taxes are not due or payable until the deferral is terminated. The deferred amount becomes a lien on the property, and 10% interest is charged annually. The deferral granted shall apply to no more than $60,000 of the appraised fair market value as determined from the records of the county assessor of property.

How is Benefit Disbursed


Eligible Property Type


Characteristics of Eligible Property

Eligibility is limited to the applicant's place of residence and up to 1 acre of land.

Eligibility Criteria




Income Ceiling

Principal Residence

Surviving Spouse

Description of Eligibility Criteria

Those applying must be 65 years older or totally and permanently disabled and the household income may not exceed $12,000. A widow or widower can continue to claim the benefit if their qualifying partner dies as long as they are at least 50 years of age.

Local Option in Adoption of Program

Local government must take action to opt in

Local Option Regarding Program Features

Local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Record ID



The deferral becomes payable when the resident dies or the residence is sold. Application is due 1 March of each year unless otherwise specified by the local government authorizing the program.


Tenn. Code Ann. § 7-64-101 ~ 7-64-212 (in effect for 2018)

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