Tennessee Property Tax Exemptions 2026: Homestead, Senior, Veteran & Disability

Tennessee (TN) homeowners have several ways to legally reduce their property tax bill — homestead reductions, senior credits, veteran exemptions, and disability programs. This page lists every Tennessee property tax exemption available in 2026, who qualifies, dollar amounts, and how to apply.

All Tennessee property tax exemptions at a glance

Exemption	Who qualifies	Benefit	Typical savings
Homestead (general)	Owner-occupied primary residence	~$37,530 value reduction	$205/yr est.
Senior / Age 65+	Owner-occupied; age 65+; often income-capped	Additional reduction or freeze	$200 – $2,000/yr
Disabled veteran	Service-connected disability rating	Up to 100% exemption in many states	$1,000 – full bill
Disability (non-veteran)	Permanent total disability	Reduction + sometimes freeze	$200 – $1,500/yr
Surviving spouse	Of veteran, first responder, or senior	Continuation of decedent's exemption	Same as deceased's benefit
Agricultural / farm	Active agricultural use	Use-value assessment instead of market	30% – 80% lower bill

Estimated savings use Tennessee's effective property tax rate of 0.55% on the median home value of $256,800. Your actual savings depend on your county assessor's millage and how exemptions are applied to assessed (vs. market) value.

Tennessee Property Tax Relief for Elderly and Disabled

The state-reimbursed Tax Relief program (T.C.A. Title 67, Chapter 5, Part 7) pays a portion of the property tax directly to the county treasurer on behalf of qualifying homeowners. The state is paying the tax bill — not providing an exemption.

Elderly relief (age 65+)

• Maximum covered: the tax on the first $30,000 of market value in rural counties, up to $27,000 paid by the state
• Income limit (2026): annual combined income for all applicants and spouses of $37,530 or less
• Application deadline: 35 days after the delinquency date (typically April 5, 2026 for the 2025 tax year)

Disability relief (any age)

• Same tax coverage and income limit as the elderly program
• Requires proof of total and permanent disability (most commonly SSA disability determination)

Disabled Veterans Relief (no income limit)

T.C.A. § 67-5-704 provides state-reimbursed relief on the first $175,000 of market value for:

• Veterans with 100 percent service-connected permanent total disability
• Veterans declared totally and permanently disabled from wounds received in action
• Surviving spouses of the above (must have been married at the time of death and not remarried)
• Surviving spouses of military members killed in the line of duty

Application is made through the County Trustee's office. The Tennessee Department of Veterans Services maintains a list of approved disability classifications.

Nashville / Davidson County — Tax Freeze

Separate from state Tax Relief, Nashville-Davidson operates a Tax Freeze program for age 65+ homeowners with annual income under approximately $60,000 (2026 threshold). Once enrolled, the tax bill is frozen at the base-year amount — assessed value increases no longer raise the tax. Apply through the Metro Trustee's office.

Frequently Asked Questions

Who qualifies for Tennessee Property Tax Relief in 2026?

Homeowners age 65+ or totally and permanently disabled, with annual combined household income of $37,530 or less, qualify for state-paid relief on the tax of the first $30,000 of market value (up to $27,000 paid by the state). Disabled veterans with 100 percent service-connected disability, and surviving spouses of veterans or servicemembers killed in action, qualify without an income test on the first $175,000 of market value.

Can seniors in Nashville freeze their property tax?

Yes. Separate from the state Tax Relief program, Nashville-Davidson County operates a Tax Freeze program for age 65+ homeowners with annual income under approximately $60,000 (2026 threshold). Once enrolled, the property tax bill is frozen at the base-year amount — future assessment increases do not raise the bill. Apply through the Metro Trustee's office.