Local Option Property Tax Freeze Act





Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Assessment Freeze



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. Tax payer eligible for other property tax relief programs.

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. The applicant does not have to live in the property full time to qualify, but it must be their principal residence for voting purposes. If a person owns considerable acreage, the land subject to the tax freeze may not exceed 5 acres. If a person acquires additional contiguous property after qualifying for the freeze, the contiguous property may be combined into existing property as one parcel of land be included in the tax freeze.

Eligibility Criteria



Income Ceiling

Principal Residence

Description of Eligibility Criteria

The claimant must be 65 years or older and not have an income exceed the limit established annually by the Comptroller of the Treasury. The income level for each county is determined as 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. The lowest income ceiling is $29,860 in 52 counties and the highest income ceiling is $53,680. The applicant must annually show proof of income .

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

Local government covers all of its 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.


Tenn. Code Ann. § 67-5-705
Tenn. Code Ann. § 67-5-702 (in effect for 2019)
Tenn. Comp. R. & Regs. 0520-4-1-.03 0600-9-.01~0600-9-.12
Source Constitution: 
Tenn. Const. Art. II, § 28
State of Tennessee, Comptroller of the Treasury, Tennessee Tax Freeze Jurisdictions (2019)
[https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-freeze/TaxFreezeJurisdictions.pdf accessed 11/13/2020]
View Archived Source

State of Tennessee, Comptroller of the Treasury, Property Tax Freeze Income Limits by County - Tax Year 2019 (2020)
[https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-freeze/TaxFreezeIncomeLimits2019List.pdf accessed 11/17.2020]
View Archived Source

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