Tennessee reimburses homeowners 65 and older for a portion of their property taxes if their 2025 income is $38,470 or less. The State Property Tax Relief program is administered by the Tennessee Comptroller of the Treasury, and your county trustee takes the application. Tennessee senior property tax relief is a reimbursement on your county property-tax bill, and on your city bill if the home is inside city limits.

Four tracks qualify. You need to match at least one.

In This Guide

The Four Tracks: Who Qualifies for Tennessee Senior Property Tax Relief

The program has four separate tracks. Qualify on any one of them and you're in.

Track 1: Elderly (age 65+). You must be 65 on or before 12/31/2026. The maximum 2025 income of the applicant, spouse, co-owner, and resident remainder is $38,470, and you must provide annual income from all sources.

Track 2: Disabled. You must be disabled on or before 12/31/2026, and the income limit is the same as Track 1. The Robertson County trustee describes this track as for those rated totally and permanently disabled by the Social Security Administration or another qualified agency. Ask your county trustee what proof of disability it accepts.

Track 3: Disabled veterans. Tracks 3 and 4 are the strongest, and neither has an income limit. A veteran qualifies by meeting any one of three disability requirements:

  • A service-connected disability from paraplegia or permanent paralysis of both legs and the lower body caused by traumatic injury or disease of the spinal cord or brain, from legal blindness, or from loss or loss of use of two or more limbs
  • A 100% permanent total disability rated by the VA that resulted from being a prisoner of war
  • A service-connected permanent and total disability rated by the VA

One wording gap matters on the prisoner-of-war route. The General Assembly's statement of present law defines it as 100% total disability from service as a prisoner of war, with no permanence requirement. If you're a former POW rated 100% total but not permanent, apply anyway, and point your trustee to the statutory definition if the word permanent comes up.

Track 4: Unremarried surviving spouses of veterans. This track is wider than Track 3. You qualify if the veteran met one of those three requirements, or if the veteran's death resulted from a service-connected, combat-related cause, or if the service member died while deployed, away from any home base of training, in support of combat or peace operations. Those last two need no VA disability rating at all. You must have been married to the veteran at the time of death and not have remarried. A surviving spouse must also solely or jointly own the home and use it exclusively as a home.

Every track carries the same property rule: you must own your home and use it as your primary residence. A rental or a second home isn't your primary residence.

Tennessee Senior Property Tax Relief: The Four Tracks Compared

Track Age or date test Income limit Market-value cap Who qualifies
Elderly 65 on or before 12/31/2026 $38,470 maximum 2025 income of the applicant, spouse, co-owner, and resident remainder $33,600 Homeowners 65+ at or under the income cap
Disabled Disabled on or before 12/31/2026 $38,470 maximum 2025 income of the applicant, spouse, co-owner, and resident remainder $33,600 Disabled homeowners at or under the income cap
Disabled veteran No age test listed None $175,000 Veterans meeting one of three disability routes
Unremarried surviving spouse No age test listed None $175,000 Unremarried surviving spouses of veterans who met one of those routes, or of service members killed in combat-related or deployment deaths with no rating

How the Reimbursement Is Calculated

Tax relief is not an exemption. You still get your tax bill and you're responsible for paying it. The state then reimburses part or all of the tax you paid.

The Comptroller says the amount varies depending on your property assessment, your county or city tax rate, and your county appraisal ratio, and it may vary year to year as your assessment and tax rate change. Separately, state law sets the assessment ratio for each class of property, with residential and farm property assessed at 25% of appraised value. Relief is then calculated on a capped market value, which depends on your track.

The market-value cap. On the elderly and disabled tracks, the state reimburses the tax on up to $33,600 of your home's market value. On the disabled veteran and surviving spouse tracks, the cap is $175,000. That is more than five times the $33,600 cap, so those tracks pay more.

Your local tax rate. The state reimburses the tax on the capped value, so the dollar amount depends on the local tax rate and varies by county.

The caps are year-stamped. The 2026 cycle turns on 2025 income and 2026 appraised values, and each tax year has its own income limit and market-value caps.

For your dollar figure, ask your county trustee. Give the office your track and your parcel, and ask what relief comes to at this year's rate.

How to Apply: The County Trustee and the Filing Deadline

Contact your county trustee to apply. County trustees and other tax collecting officials receive the applications. Relief covers city property tax too, so if your home is inside city limits you may also contact your city collecting official.

Watch the deadline. You may apply when you receive your 2026 property tax bill. The deadline to apply is 35 days after the delinquency date, and taxes must also be paid by that date. Ask your trustee for two dates: the delinquency date for your bill and the application deadline 35 days after it.

After you're approved. The next year, you'll receive a property tax relief voucher when you receive your property tax bill. Present the voucher to the collecting official before the deadline date, along with payment of any balance due.

What to have ready:

  • Your 2026 property tax bill
  • Annual income from all sources for 2025 (Tracks 1 and 2), for yourself, your spouse, any co-owner, and any resident remainder
  • For Tracks 3 and 4, the 2026 VA consent form: F-16 for a disabled veteran, F-16S for a widow or widower
  • For a widow or widower, a copy of the spouse's death certificate and a form of personal ID

Ask your trustee what proof of age or disability it wants to see, and tell the office if your income or ownership changes. For questions about the program itself, the State of Tennessee Tax Relief Department's main line is 615.747.8871 (toll free 1.800.221.9927).

Property Taxes and the Bigger Care Picture

A property-tax reimbursement frees up money for in-home care, medications, or other bills. It doesn't settle whether keeping the home makes sense long-term.

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

Do the Tennessee senior property tax relief income limit and caps change each year?

Yes. The figures are year-stamped. The 2026 cycle turns on 2025 income and 2026 appraised values, and each tax year has its own income limit and market-value caps. You also still pay your property taxes each year, because relief reimburses tax you've paid.

What income is counted toward the $38,470 limit?

Annual income from all sources. The $38,470 figure is the maximum 2025 income of the applicant, spouse, co-owner, and resident remainder. Your spouse's income is required to determine eligibility regardless of where your spouse lives or whether your spouse owns the home, and the Comptroller says you can't receive tax relief if you're unable to provide your spouse's information, income, or signature. Add everyone's income up before you assume you qualify.

Can a veteran qualify even if their income is above $38,470?

Yes. The disabled veteran and surviving spouse tracks have no income limit. A veteran who meets one of the three disability routes, or a qualifying unremarried surviving spouse, faces no income test.

My home has a high market value. Does that disqualify me?

The $33,600 figure on the elderly and disabled tracks, and the $175,000 figure on the disabled veteran and surviving spouse tracks, are maximum market values on which relief is calculated. A home worth more than the cap gets relief on the capped portion only.

When is the deadline to apply?

The deadline to apply is 35 days after the delinquency date, and taxes must also be paid by that date. You may apply as soon as you receive your 2026 property tax bill, so there's no reason to cut it close.

Do I have to own the home and live in it?

Yes. Every track requires that you own your home and use it as your primary residence. A surviving spouse on Track 4 must solely or jointly own the home and use it exclusively as a home. Relief is available only on your primary residence in any given tax year. If the home is in an irrevocable trust, the Comptroller's answer is no, because the property is owned by the trust. If your ownership runs through a life estate or another kind of trust, or the home is a manufactured home, ask your county trustee how the rule applies before you file.

Next Steps

Apply before the deadline. That's the one hard rule.

1
Step 1

Identify your track

Use the four tracks above.

2
Step 2

Contact your county trustee's office

, or your city collecting official if the home is inside city limits. Find your county's office through the Tennessee Comptroller's website or your county government's site.

3
Step 3

Gather your documents

Your 2026 property tax bill, your 2025 income from all sources (Tracks 1 and 2), and the F-16 or F-16S VA consent form on Tracks 3 and 4.

4
Step 4

Pay your taxes and file by the deadline

Both are due by the same date.

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

FinancialTennessee Retirement Income TaxDoes Tennessee tax retirement income or Social Security? No. It has no state income tax on wages or retirement income, so pensions and IRAs owe it no tax. FinancialSenior Property Tax Relief by StateWhich states freeze property taxes for seniors, where low-income seniors can owe none, and how exemptions, credits and deferrals work, plus a guide per state. FinancialHow to Pay for Senior Care in TennesseeHow to pay for senior care in Tennessee in 2026: costs, Medicare's limits, TennCare CHOICES long-term care, VA Aid and Attendance, and long-term care insurance. FinancialHow to Pay for Senior CareHow to pay for senior care: what it costs nationally and how Medicaid, Medicare, VA benefits, and private pay each fit. Who qualifies, what's covered, in 2026. FinancialSelling or Renting Your Home for CareSelling or renting the home to pay for senior care: the capital-gains exclusion, SSI and Medicaid home rules, rent-vs-sell, and the step-up in basis. FinancialReverse Mortgage for Senior CareHow a reverse mortgage (FHA HECM) can pay for senior care, why it fits in-home care and a remaining spouse, and why it rarely works for a nursing home.

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.

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Expert eldercare guidance from Brevy's team of healthcare professionals and researchers.