Local Option Property Tax Freeze Act





Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type



The benefit is a property tax freeze. Property taxes are held at the lesser of the value recorded in the year the property owner becomes eligible for the program, or current level. The taxpayer must apply annually.

How is Benefit Disbursed

Credit to the property tax bill

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

Claimant must be 65 years or older and not have an income exceed the greater of the weighted average of the median household income for the age group 65 to 74 and 75 and older who reside in the county the claimant is filing in.

Local Option in Adoption of Program

Local government must take action to opt in

Record ID



The method for determining the income levels was changed in 2007, under Law 2007, chap. 581 §1. effective 1 July 2007 applied to tax years beginning on or after 1 January 2008. This program has been adopted by 21 counties and 24 cities. If the market value on the property increases as a result of improvements, the tax level to be paid will increase proportionally.


Tenn. Code Ann. § 67-5-705 (in effect for 2008)
Source Constitution: 
Tenn. Const. Art. II, §28
State of Tennessee
Property Tax Freeze Program
[http://www.comptroller1.state.tn.us/pa/taxfreeze.asp accessed 10/12/2011]
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