Property Tax Relief
Tennessee state law provides for property tax relief for low-income elderly and disabled homeowners, as well as disabled veteran homeowners or their surviving spouses. This is a state program funded by appropriations authorized by the General Assembly. Tax collecting officials, including county trustees, receive applications from taxpayers who may qualify. The Tax Relief section processes these applications and determines eligibility for the program. Each year over 100,000 individuals receive benefits from this $41,000,000 plus program.
The Tax Relief Program began in 1973, as a result of the 1972 "Question 3" constitutional amendment.
TCA 67-5-701 through 67-5-704
General Property Tax Relief Questions & Answers
NO. Tax relief is payment by the State of Tennessee to reimburse homeowners meeting certain eligibility requirements, for a part or all of paid property taxes. Tax Relief is not an exemption. You still receive your tax bill(s) and are responsible for paying your property taxes each year.
The amount varies depending on your property assessment and your county or city tax rate.
The amount may vary year to year depending on your property assessment and your county or city tax rate.
Processing time depends on the amount of workload received at any given time within the tax year. So it is not possible to provide a specific length of time in which to expect your application to process.
NO. State checks may not be forwarded.
Notify the collecting official of any address changes or expected absences.
NO. You can only receive tax relief on your primary residence in any given tax year.
You will receive a property tax relief voucher when you receive your property tax bill(s). You will need to present the voucher(s) to the collecting official(s) before the deadline date along with payment of any balance due.
NO. The income of the applicant's spouse is required to determine eligibility regardless of residency or ownership.
NO. The property is owned by the trust.
For additional information see the following brochure:
Applications can be obtained from your local county trustee's office and city collecting official's office. Click here to locate a County Trustee or here to locate a city collecting official.
For more information, contact:
State of TN Tax Relief Department
Main Phone Line: 615.747.8871
Main Phone Line (Toll Free): 1.800.221.9927