Tennessee State Health Insurance Assistance Program (TN SHIP)
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Taxes
Property tax relief for seniors in Tennessee
Tennessee has 2 programs that can lower property taxes for older adults: Property Tax Relief Program and Property Tax Freeze. Each one has its own rules and deadline.
Property Tax Relief Program
Tennessee's Property Tax Relief Program pays back part or all of the property tax on your home if you are 65 or older with a low income. For 2026 taxes, 2025 household income must be $38,470 or less, and relief is figured on up to $33,600 of your home's market value. It is not an exemption: you still pay your bill, and the state reimburses you.
How to apply
- In person
- Apply with your county trustee, or your city collecting official if you live inside city limits, when you get your 2026 property tax bill.
Who may qualify
| Age, for 2026 taxes | 65 on or before December 31, 2026 |
|---|---|
| Maximum 2025 income for 2026 relief (applicant, spouse, co-owners and resident remainder owners combined) | $38,470 |
| Home | You may qualify if you own your home and use it as your primary residence |
| Spouse's income | Your spouse's income counts even if your spouse doesn't live in or own the home |
What you may get
| Most market value relief is figured on, 2026 | $33,600 of your home's market value |
|---|---|
| How much you get | Depends on your property assessment, your county or city tax rate and your county's appraisal ratio, so it can change from year to year |
Dates, renewals and waiting lists
| Application deadline, 2026 taxes | 35 days after the delinquency date for your 2026 taxes. Your taxes must also be paid by then. |
|---|---|
| Renewal | Once approved, you get a tax relief voucher with your tax bill each year. Take it to the collecting official before the deadline with any balance due. |
How Tennessee is different
Where Tennessee's rules differ from the federal rules for Property tax relief for seniors.
- A reimbursement, not an exemption: you still get and pay your tax bill
- Relief is figured on only part of your home's value ($33,600 for 2026)
- You must send proof of all income if you are within $100 of the limit, or within $200 with a co-owner
Good to know
- Renters: this program is only for people who own their home and use it as their primary residence.
- State relief checks can't be forwarded, so tell the collecting official about address changes or long absences.
- Homes held in an irrevocable trust don't qualify, because the trust owns the property.
- Questions: State of Tennessee Tax Relief office, 615-747-8871 or 1-800-221-9927.
Property Tax Freeze
In counties and cities that choose to take part, Tennessee's Property Tax Freeze holds the property tax on your home at the amount you owed in the first year you qualified, even if tax rates or values go up. You must be 65 or older and under your county's income limit, which for 2026 runs from $38,470 to $69,150. You apply every year with your county trustee or city collecting official.
How to apply
- In person
- Apply each year with your county trustee or city collecting official, if your county or city takes part.
Who may qualify
| Age | 65 or older by the end of the year you apply |
|---|---|
| 2026 income limit, set by county (income from all sources) | From $38,470 (Bledsoe, Campbell and several other counties) to $69,150 (Williamson County) |
| Home | You may qualify if you own the home and it is your principal residence in a participating county or city |
| Where it's offered | Only in counties and cities that have adopted it, including Davidson, Knox, Shelby, Rutherford and Williamson counties and cities such as Chattanooga and Memphis |
What you may get
| What it does | Your tax on the home stays at the base tax, the amount owed in the year you first qualify, even after a rate increase or reappraisal. You pay the lower of the base tax or the actual tax. |
|---|---|
| When the base tax changes | If you make improvements that raise the home's value, or if you sell and buy another home |
Dates, renewals and waiting lists
| Application deadline | Set by the state's program rules. Ask your county trustee or city collecting official. |
|---|---|
| Renewal | You must apply every year |
How Tennessee is different
Where Tennessee's rules differ from the federal rules for Property tax relief for seniors.
- A local option: it applies only where the county or city has adopted it
- Freezes the tax amount itself, not just the home's value
- The income limit is set county by county each year
Good to know
- Renters: the freeze is only for homeowners.
Free help
Free help with this in Tennessee
Tennessee Department of Disability and Aging
Your local Area Agency on Aging can help with meals, rides, help at home, caregiver support and applying for benefits.
More help in Tennessee
Property tax relief in another state
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
- Tennessee Comptroller of the Treasury, Property Tax Relief (official government site). Checked Oct 28, 2026.
- Tennessee Comptroller of the Treasury, 2026 Property Tax Relief Program (brochure) (official government site). Checked Oct 28, 2026.
- Tennessee Comptroller of the Treasury, Property Tax Freeze (with 2026 jurisdictions and income limits) (official government site). Checked Oct 28, 2026.
- Tennessee Comptroller of the Treasury, Tenn. Code Ann. § 67-5-705, Property Tax Freeze Act (official government site). Checked Oct 28, 2026.
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