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

Principal Residence

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. The minimum income level is $28,270 and the maximum, in Williamson County, is $50,830.

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 reimburses all of the local government tax loss

Record ID



If the market value on the property increases as a result of improvements, the tax level to be paid will increase proportionally. This program has been adopted by 23 counties and 28 cities.


Tenn. Code Ann. § 67-5-705 (in effect for 2014)
Property Tax Freeze Income Limits by County (2014), Tennessee Comptroller of the Treasury [https://www.comptroller.tn.gov/pa/pdf/TaxFreezeIncomeLimits2014List.pdf Accessed on 06/09/2015] View Archived Source

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