Tennessee reimburses homeowners 65 and older a portion of their property taxes each year if their income is $37,530 or less. The State Property Tax Relief program, run through the Tennessee Comptroller's Office, reimburses qualifying homeowners directly. It reaches more than 100,000 residents each year and distributes over $41 million statewide. Tennessee senior property tax relief arrives as a check, not a credit on a tax return, because Tennessee has no state income tax.
Three tracks qualify. You need to match at least one.
In This Guide
- Key Takeaways
- The Three Tracks
- How the Reimbursement Is Calculated
- What to Expect by County
- How to Apply
- Tennessee Senior Property Tax Relief at a Glance
- Frequently Asked Questions
- Next Steps
The Three Tracks: Who Qualifies for Tennessee Senior Property Tax Relief
The program has three separate tracks. Qualify on any one of them and you're in.
Track 1: Elderly (age 65+). You must be 65 or older and have combined annual income from all sources at or below $37,530. The income test counts everything, Social Security, pensions, wages, investment income. There is no asset test.
Track 2: Totally and permanently disabled. You can be any age, but your combined annual income from all sources must be at or below $37,530. You'll need documentation of your disability status; the county trustee can tell you what they accept.
Track 3: Disabled veterans and unremarried surviving spouses. This is the strongest track. You must be a totally and permanently disabled veteran with a service-connected disability, or the unremarried surviving spouse of one. There is no income limit. Veterans on this track typically receive a larger reimbursement than those on the elderly or disabled track.
Each track covers the same type of property: your principal residence in Tennessee. Rental properties and second homes don't qualify.
How the Reimbursement Is Calculated
The state doesn't pay your entire property-tax bill. It reimburses based on a formula.
The formula applies to the first approximately $27,000 of your home's assessed value. It multiplies that portion by your local property-tax rate to arrive at a reimbursement figure. Because local tax rates vary significantly by county, the reimbursement amount is not the same statewide.
The math matters in two ways. First, if your home's assessed value is low, the reimbursement may cover most of your actual bill. Second, a county with a high local rate produces a higher reimbursement under the same formula. Neither is more or less valid, it's just how the formula works.
What to Expect by County
The Comptroller's Office publishes county-specific reimbursement amounts each year, and the variation is real.
To give a sense of the range: a Knox County homeowner on the elderly or disabled track might receive around $91 in reimbursement, while a Nashville (Davidson County) homeowner on the same track might receive around $1,265. Disabled veterans typically receive substantially more than either figure.
These are illustrative examples, not promises. Your actual amount depends on your home's assessed value, your county's tax rate, and which track you qualify under. Check with your county trustee's office for the current figures for your specific situation.
How to Apply: The County Trustee and the April 5 Deadline
Go to your county trustee's office. This program is applied for locally, not through the state. Every county in Tennessee has a trustee's office; many have online portals or downloadable applications.
File by April 5 each year. The deadline is firm. If you miss it, you wait until the next year. Some counties open applications in the fall or early winter, so don't wait until March to start.
What to bring:
- Proof of age (Track 1) or disability documentation (Tracks 2 and 3)
- Proof of income (Tracks 1 and 2), tax returns, Social Security award letters, pension statements, any documentation of all income sources
- Your property-tax bill or account information
- VA rating letter or service records (Track 3)
The application is annual. You reapply each year. If your income changes or your circumstances change, report that to the trustee, it can affect your eligibility.
Tennessee Senior Property Tax Relief at a Glance
| Track | Age requirement | Income limit | Who qualifies |
|---|---|---|---|
| Elderly | 65 or older | $37,530 combined from all sources | Homeowners 65+ at or under the income cap |
| Totally and permanently disabled | Any age | $37,530 combined from all sources | Homeowners with a permanent disability at or under the income cap |
| Disabled veteran / unremarried surviving spouse | Any age | None | Totally and permanently disabled veterans (service-connected) and their unremarried surviving spouses |
All three tracks: reimbursement based on approximately the first $27,000 of assessed value multiplied by the local rate. Apply annually at the county trustee's office by April 5.
Property Taxes and the Bigger Care Picture
A property-tax reimbursement can free up hundreds or even thousands of dollars a year, money that might go toward in-home care, medications, or other senior expenses. But for many families, keeping the home long-term is also worth thinking through carefully.
If paying for care is the larger question, our guide on how to pay for senior care covers Medicaid, VA benefits, and private-pay options. If you're weighing whether to sell or rent the home to fund care, our piece on selling or renting your home for care lays out the tradeoffs. And if you own your home free and clear (or nearly so) and want to explore borrowing against it, see our guide on reverse mortgages for senior care.
Not sure which track applies to you? Chat with Brevy's care navigator to sort out your options.
Frequently Asked Questions
Yes. You reapply annually at your county trustee's office by the April 5 deadline. The trustee's office can often mail or email your renewal application once you're enrolled.
Combined annual income from all sources, Social Security, pension payments, wages, investment income, and any other income coming into your household. There is no deduction for medical expenses or other costs. Add everything up before you assume you qualify.
Yes. The disabled veteran track has no income limit. A totally and permanently disabled veteran (service-connected) or their unremarried surviving spouse qualifies regardless of income.
The reimbursement formula is based on approximately the first $27,000 of assessed value, not your full assessed value. A high-value home doesn't disqualify you, it just means the reimbursement is calculated off that capped portion, not the full bill.
You're not eligible for reimbursement that year. Contact your county trustee's office to confirm next year's opening date and whether early applications are accepted.
Next Steps
Apply before April 5. That's the only hard rule.
- Identify your track. Age 65+ with income at or below $37,530, totally disabled at the same income limit, or a service-connected disabled veteran with no income limit.
- Contact your county trustee's office. Find your county's office through the Tennessee Comptroller's website or your county government's site.
- Gather your documents. Proof of age or disability, proof of income (if needed), your property-tax bill, and VA rating letters if applicable.
- Submit your application before April 5.
If property taxes are one part of a broader financial question about affording care in Tennessee, our guide to paying for senior care is a good next read.
Learn More
- Senior Property Tax Relief by State
- How to Pay for Senior Care
- Selling or Renting Your Home for Care
- Reverse Mortgage for Senior Care
Find personalized help claiming Tennessee senior property tax relief at brevy.com.
The information on Brevy.com is for educational purposes only and is not a substitute for professional legal, financial, or medical advice. Rules vary by state and program and change frequently. Always verify with the relevant agency or a qualified professional. Brevy is not a law firm, financial advisor, or healthcare provider.