Tennessee reimburses homeowners 65 and older a portion of their property taxes each year if their income is $38,470 or less. The State Property Tax Relief program, run through the Tennessee Comptroller's Office, reimburses qualifying homeowners directly. 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

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 $38,470. 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 $38,470. 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.

On the elderly and disabled tracks, the formula applies to the first $33,600 of your home's market value. It multiplies that capped portion by your local property-tax rate to arrive at a reimbursement figure. The Comptroller resets the base amount each year, and disabled veterans and their unremarried surviving spouses qualify against a $175,000 base, which is why the veteran track pays more. 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 market value is modest, the reimbursement may cover a large share 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.

Because the reimbursement runs off a county-specific formula, an elderly or disabled applicant in a county with a low local tax rate may see a modest reimbursement, while the same applicant in a high-rate county can see a substantially larger one. Disabled veterans, who qualify against a higher market-value base, typically receive more than either.

Your actual amount depends on your home's market value, your county's tax rate, and which track you qualify under. The Comptroller's Office and your county trustee can give you the current figures for your specific situation.

How to Apply: The County Trustee and the Filing 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.

Watch the deadline. The deadline to apply is 35 days after the delinquency date, and taxes must also be paid by that date. The deadline is firm, so if you miss it you wait until the next year. Confirm the exact date with your trustee, and don't wait until the last minute 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 $38,470 combined from all sources Homeowners 65+ at or under the income cap
Totally and permanently disabled Any age $38,470 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

Elderly and disabled tracks: reimbursement based on the first $33,600 of market value multiplied by the local rate. Disabled veterans and their unremarried surviving spouses: a $175,000 base. Apply annually at the county trustee's office within 35 days after the delinquency date.

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

Does Tennessee senior property tax relief require a separate application every year?

Yes. You reapply annually at your county trustee's office by the filing deadline, 35 days after the delinquency date. The trustee's office can often mail or email your renewal application once you're enrolled.

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

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.

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

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.

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

The reimbursement formula is based on the first $33,600 of your home's market value on the elderly and disabled tracks, or the first $175,000 on the disabled veteran and surviving spouse track, not the full value. A high-value home doesn't disqualify you, it just means the reimbursement is calculated off that capped portion, not the full bill.

What if I miss the filing deadline?

You're not eligible for reimbursement that year. The deadline to apply is 35 days after the delinquency date, and taxes must also be paid by that date, so contact your county trustee's office to confirm this year's date and whether early applications are accepted.

Do mobile homes, life estates, or other non-standard ownership qualify?

The program covers your principal residence, but non-standard ownership forms (a manufactured home, a life estate, or property held in trust) are reviewed case by case. If your ownership isn't a straightforward deed in your name, ask your county trustee's office how the program treats your situation before you assume you're in or out.

Next Steps

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

  • Identify your track. Age 65+ with income at or below $38,470, 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 before the filing deadline (35 days after the delinquency date; taxes must also be paid by that 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. Tennessee has no state income tax, so pensions, IRA, 401(k), and Social Security are all untaxed. FinancialSenior Property Tax Relief by StateSenior property tax relief lowers what older homeowners owe through exemptions, freezes, credits, and deferrals. Learn how each works and find your state. 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, what a sale does to Medicaid, 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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Brevy Care Team

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