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 $28,300 of market value for tax year 2019. The benefit is annually increased to reflect inflation as measured by the consumer price index for all urban consumers. Percentage change must be between 0%-3%. Local option may provide for an additional credit, not to exceed the 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

Principal Residence

Description of Eligibility Criteria

Claimants must be 65 or older or permanently and totally disabled by 31 December 2019 for 2019 tax year benefits. Maximum income is $29,860. Claimant must own and use property on which they apply as their primary residence. Annual income is adjusted annually to reflect the cost of living adjustment for social security recipients. Income limit is a broad and inclusive definition to include Social Security and SSI income, retirement and pension benefits, VA benefits, etc.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

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 taxpayers for their local taxes paid. Local option programs are funded locally.

Record ID



Homeowners must apply for the benefit when they receive the 2019 tax bill. There is some variation among counties and cities with application, but it is generally between October and April. The deadline to apply is 35 days after the city's or county's delinquency date.


Tenn. Code Ann. § 67-5-701 ~ 67-5-703 (in effect for 2019)
Elderly or Disabled Homeowner Property Tax Relief Program (2019), Tennessee Comptroller of the Treasury
[ Accessed 11/17/2020]
View Archived Source

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