These Counties in Tennessee Have Senior Tax Exemption in 2025

As Tennessee’s population continues to age, tax relief for seniors is increasingly important. For 2025, numerous counties across Tennessee are offering property tax exemptions or freezes specifically for senior citizens. These programs help seniors on fixed incomes maintain homeownership and a higher quality of life. This article explores which counties participate, details eligibility, highlights notable cities, and provides key facts and figures about the state’s older adult population.

The Aging Population in Tennessee

Growth: As of 2025, nearly 1.6 million Tennesseans are age 60 or older. The 65+ segment is expanding faster than any other group, now constituting nearly 18% of the state’s entire population.
Counties with Large Senior Populations: Shelby, Davidson, Knox, Hamilton, and Rutherford counties have the highest overall senior populations, with significant proportions in rural communities such as Blount, Wilson, Washington, and Montgomery counties.

Understanding Senior Tax Exemptions and Freezes

What is a Property Tax Freeze?

A property tax freeze “freezes” a senior homeowner’s taxes at the amount due in their first qualifying year, as long as they remain eligible. Even if property tax rates rise, their taxes remain at the frozen amount, making costs predictable and manageable.

What is Property Tax Relief?

Property tax relief is a rebate for eligible low-income or disabled seniors. The relief is usually a set credit or rebate amount subtracted from the property tax bill.

General Eligibility

Age: Homeowners must be at least 65 years old by December 31 of the tax year.
Income Limits: Each county sets an income limit. For 2025, many counties use an income threshold between $37,530 and $63,470, depending on location and local resolutions.
Ownership: Property must be the applicant’s principal residence.
Annual Reapplication: Seniors must reapply and demonstrate eligibility every year.

Major Counties and Their Programs

1. Shelby County (Memphis, Bartlett, Arlington, Lakeland, Millington)

Programs: Tax Relief and Tax Freeze are both available.
Income limit: $37,530 for the tax relief credit.
Tax Freeze: Available to seniors in all areas except Memphis (handled separately), Collierville, and Germantown (must apply through city).
Cities Covered: Memphis (special process), Bartlett, Arlington, Lakeland, Millington.
Maximum Credit (2025): Up to $219.91 for elderly and disabled seniors; $1,176.88 for disabled veterans.

2. Davidson County (Nashville)

Programs: Tax Relief and Property Tax Freeze.
Reapplication: Annual reapplication required; final deadline for the 2025 program is April 5, 2026.
Process: Proof of age, residency, and income documentation required.

3. Wilson County (Lebanon, Mt. Juliet, Watertown)

Recent Change: For 2025, property tax freeze available for seniors earning up to $51,790. In 2026, this increases to $63,470.
Cities: Lebanon (county seat), Mt. Juliet, Watertown.
Achievement: Recognized as an AARP Age-Friendly Community.

4. Blount County (Maryville, Alcoa)

Tax Freeze and Relief: Available to seniors whose total household income does not exceed $60,000 (2023 figure, annually adjusted).
Administrative Help: Trustee’s Office assists in the annual application process.

5. Montgomery County (Clarksville)

Tax Relief: Annual income limit of $37,530 for senior applicants. Both city and county taxes can be eligible, handled through the Trustee’s Office or City of Clarksville.

6. Rutherford County (Murfreesboro, Smyrna, La Vergne)

Tax Freeze: Seniors 65+ can freeze their property tax at the rate from the year they first become eligible.

7. Williamson County (Franklin, Brentwood, Nolensville)

County Program: Tax freeze is available for county taxes; some cities like Nolensville do not offer their own freeze, but county participation covers most residents.

8. Spring Hill (Maury and Williamson Counties)

Program: Tax Freeze available for qualifying seniors in Spring Hill; must be 65 years old by December 31, 2025, and meet income requirements.

Smaller and Rural County Highlights

Many rural counties also participate in the tax freeze program, including but not limited to:

Gibson County
Cheatham County
Chester County
Fayette County
Tipton County
Obion County
McNairy County
Clay County

Each county’s Trustee’s Office gives detailed guidance and annual income thresholds, often aligning with state-determined limits.

Example: Senior Tax Programs by City and County

County	Major Cities	Income Limit (2025)	Type of Relief	Application Deadline
Shelby	Memphis, Bartlett	$37,530	Relief + Freeze	April 5, 2026
Davidson	Nashville	$37,530 (varies)	Relief + Freeze	April 5, 2026
Wilson	Lebanon, Mt. Juliet	$51,790	Tax Freeze	October, Annually
Williamson	Franklin	See County	Tax Freeze	Check with Trustee Office
Blount	Maryville, Alcoa	$60,000	Relief + Freeze	April 4, 2025
Rutherford	Murfreesboro	See County	Tax Freeze	Contact County Trustee
Montgomery	Clarksville	$37,530	Tax Relief	December 31, 2025

Process for Applying

Check Eligibility: Confirm age, income, and principal residency requirements.
Obtain Application: Visit the county Trustee’s website or office (most also assist over the phone).
Submit Documentation: Provide proof of age, income (prior year’s tax return, Social Security statements), proof of ownership, and residency documentation.
Reapply Annually: All programs require yearly reapplication to remain eligible.
Ask for Help: Most counties have a dedicated staff member for senior tax relief programs.

Important Cities With Large Senior Populations

Memphis: Tennessee’s largest city, with a significant senior population benefiting from Shelby County’s tax programs.
Nashville: Davidson County’s expansive programs serve thousands of senior homeowners each year.
Chattanooga (Hamilton County): Also offers tax freeze and relief.
Knoxville (Knox County): Seniors here make up nearly 20% of the local population, with access to property tax relief measures.
Clarksville (Montgomery County), Murfreesboro (Rutherford), Franklin (Williamson), Bartlett (Shelby): All have county-wide programs.

Noteworthy Facts and Figures

Tennessee added more than 326,000 residents age 65+ between 2010 and 2020, a 58% share of total population growth.
Nearly half (48%) of all Tennesseans 65+ own their homes outright but are often “cost-burdened” by property taxes and maintenance.
The fastest-growing pockets of senior residents are in suburbs of Nashville, Memphis, and rural retirement-friendly counties such as Cumberland and Blount.
Statewide, about 17.5% of all residents are now 65 and older.
AARP rates several communities (e.g., Wilson County) as “Age Friendly,” reflecting robust support for senior residents.

Frequently Asked Questions

1. Can city residents qualify for both city and county tax exemption programs?

In some cities, yes—like Bartlett or Lakeland—both city and county property taxes can be eligible. In other municipalities (such as Nolensville), only county taxes may be eligible.

2. Are disabled and veteran homeowners also covered?

Yes, most programs have additional rebates or higher benefits for disabled homeowners and disabled veterans.

3. What happens if I make home improvements?

The “frozen” tax amount could increase proportionally, based on the added value to the principal residence.

How County Income Limits Are Set

Each year, the state’s Comptroller determines base income thresholds using a formula set by the Tennessee General Assembly. Local counties then adopt these thresholds or adjust them with their own resolutions; for example, Wilson County raised its limit to $63,470 for 2026, one of the highest in the state.

Looking Ahead: The Future of Senior Tax Benefits

With Tennessee’s aging population continuing to grow, property tax relief will remain a crucial factor in the state’s favorable retirement reputation. Counties that adapt their programs, increase eligibility thresholds, and simplify application processes are likely to see continued growth among older residents.

Conclusion

For 2025, senior property tax exemption, relief, and freeze programs are available in nearly every Tennessee county with a significant senior population. Shelby, Davidson, Wilson, Williamson, Blount, Rutherford, Montgomery, and many more are making a difference for older homeowners, especially those on fixed incomes. By taking advantage of these programs, seniors across Tennessee—from bustling Memphis and Nashville to smaller cities like Lebanon, Maryville, and Clarksville—can better manage their budgets and stay in their homes longer.

If you’re a senior Tennessee homeowner or have a loved one 65+, contact your local county Trustee’s Office to begin the application process and secure the property tax relief you deserve.