These Counties in Tennessee Have Senior Tax Exemption in 2025

As Tennessee’s senior population grows, counties across the state are increasingly recognizing the importance of easing the tax burden on elderly homeowners. In 2025, several Tennessee counties offer senior tax exemptions or freezes aimed at helping residents aged 65 and older protect their hard-earned homes from rising property taxes. These programs provide financial relief by either freezing property tax amounts or offering rebates, ensuring seniors can maintain stable housing costs despite changes in property values or tax rates.

This article explores which Tennessee counties have senior tax exemptions or freeze programs in 2025, the eligibility criteria, how these programs work, and key statistics and facts to help senior homeowners navigate and benefit from these valuable initiatives.

Understanding Tennessee Senior Tax Exemptions and Freezes

In Tennessee, the most common form of senior tax relief at the county level takes the shape of a Property Tax Freeze program. Enacted after a 2006 statewide referendum, this program allows qualified seniors to “freeze” the property tax amount on their principal residence at the base year when first approved. This means that as property values increase or county tax rates change, seniors pay the same tax amount year after year, protecting those on fixed incomes from unexpected increases.

Alongside the tax freeze option, Tennessee offers a Property Tax Relief rebate program funded by the state to reimburse eligible low-income seniors and disabled residents for a portion of the property taxes they pay.

General Eligibility Criteria for Senior Tax Exemption Programs

While each county may have specific application requirements, common eligibility criteria include:

Homeowners must be 65 years or older by December 31 of the tax year.
The property must be the homeowner’s principal residence.
Total household income (including spouse and all owners on the deed) must not exceed a set county-specific income limit, often ranging between $36,000 to over $60,000 depending on the county.
Annual application is typically required to remain in the program.
Improvements increasing property value may adjust the frozen tax amount proportionally.

Tennessee Counties with Senior Tax Exemption or Freeze Programs in 2025

1. Shelby County

Shelby County, including Memphis and its surrounding areas, offers a well-established Property Tax Freeze and Relief program for qualifying seniors. The maximum allowable income for eligibility usually sits at $37,530. The tax freeze protects taxes on principal residences, and residents can also receive additional tax relief credits depending on their status (elderly, disabled, or veteran). Elderly homeowners can see their tax bills frozen based on their initial qualification year, with mobile homes also included.

2. Rutherford County

Rutherford County—a rapidly growing county including cities such as Murfreesboro—provides a Tax Freeze Program with income limits for seniors at around $61,920 for 2024 applications, allowing many qualifying residents to freeze their residential property taxes. This program exemplifies mid-sized counties stepping forward to support seniors amid increasing living costs.

3. Montgomery County

Montgomery County, with Clarksville as the county seat, adopted the Tax Freeze program in 2008 after the 2006 constitutional amendment. Seniors 65 and older who meet income guidelines can freeze the tax amount on their homes. The office requires annual reapplication and income verification, with application deadlines typically in early spring. Improvements on the primary residence may increase the frozen tax proportionally.

4. Wilson County

Wilson County, home to the city of Lebanon, expanded its income eligibility for the tax freeze to $63,470 in 2026, allowing more seniors to qualify. This increase signals growing county efforts to accommodate seniors on fixed incomes. The county offers application assistance through the Trustee’s office and is recognized as an Age-Friendly Community for its senior initiatives.

5. Blount County

In eastern Tennessee, Blount County offers a Property Tax Relief program allowing seniors age 65 or older with incomes up to $36,370 access to tax rebates assisting with property tax payments. The county Trustee’s office handles applications and helps seniors understand the program benefits.

6. Bradley County

Bradley County provides a similar tax relief program as Blount County for seniors on fixed incomes. The program helps offset property tax costs with rebates based on income and residency, subject to annual application deadlines.

7. Davidson County (Nashville)

Nashville and Davidson County maintain a Property Tax Relief and Freeze program for seniors and disabled homeowners. The annual application includes proof of residency, ownership, and income, ensuring that seniors benefit from steady tax obligations despite the city’s rapid property value increases.

8. Bristol and Other Metro Cities

Cities like Bristol also provide property tax relief options for seniors with income and age qualifications, with strict application deadlines to meet each year.

How These Tax Programs Benefit Tennessee Seniors

Stable Housing Costs: By freezing property taxes, seniors avoid unpredictable increases, making budgeting easier on fixed retirement incomes.
Protection Against Reappraisals: As counties reassess property values—which typically rise over time—the freeze stops the tax from increasing proportionally.
Income-Based Relief: Tax relief rebates benefit low-to-moderate income seniors by reimbursing part of their tax burden.
Enhanced Quality of Life: Reduced financial stress supports independent living and community stability for seniors.

How to Apply for Senior Tax Exemptions in Tennessee Counties

Check Your County’s Program: Not every county in Tennessee has adopted tax freeze options; some offer only state tax relief rebates.
Gather Documentation: Proof of age (driver’s license or birth certificate), property ownership documents (deed or recent tax bill), income verification for all owners on the deed, and proof of residence.
Contact the County Trustee/Tax Office: Applications are typically filed through the County Trustee’s office or city collector.
Meet Application Deadlines: Most counties require applications by early April of the year following the tax year (e.g., apply by April 2026 for 2025 taxes).
Annual Reapplication: Many counties require yearly reapplication to continue receiving benefits.

Key Statistics and Facts About Senior Tax Exemptions in Tennessee

Over 100,000 Tennessee seniors benefit annually from property tax relief and freeze programs.
Tennessee has 27 counties and more than 30 cities participating in local property tax freeze programs.
Income limits vary greatly—from about $36,370 in lower-cost counties to over $63,000 in higher-cost or rapidly growing counties.
Senior property tax freezes were authorized by a 2006 constitutional amendment and enacted by state law starting in 2007.
The state-funded Tax Relief program annually disburses over $41 million to eligible seniors, disabled people, and veterans.

Conclusion

For seniors living in Tennessee, counties with senior tax exemption or freeze programs provide crucial financial relief that helps them maintain ownership of their homes despite rising property taxes. Shelby, Rutherford, Montgomery, Wilson, and many other counties are committed to supporting their elderly residents with these programs in 2025.

For anyone 65 or older, understanding these local programs and applying on time can make a significant difference in managing living expenses. Seniors and their families should contact their local Trustee’s office or county tax department for guidance, eligibility checks, and application support to ensure they take full advantage of the benefits available in their community.

These Tennessee counties are not only offering tax exemptions—they are investing in the dignity and stability of their senior populations as the state continues to grow and evolve.