Tennessee Homestead Exemption: Tax Relief, Freeze and $35,000 Limit

Tennessee has no statewide property-tax homestead exemption: an owner-occupied home gets no exemption and no reduction in assessed value. Instead, the state's Property Tax Relief program reimburses part of the local property taxes paid by low-income homeowners 65 or older, disabled homeowners, and disabled veterans or their surviving spouses. You apply through your county trustee, and act again each later year by presenting a relief voucher, within 35 days after the delinquency date, and some counties and cities also offer a local-option Property Tax Freeze for seniors. Separately, Tenn. Code Ann. 26-2-301 protects up to $35,000 of equity in a principal residence from many creditors ($52,500 combined for joint owners). For other states, see our guide to homestead exemptions by state.

Information last verified on October 7, 2026. This article has not been reviewed by a licensed lawyer.

Jurisdiction scope: This article covers Tennessee's Property Tax Relief program (Tenn. Code Ann. 67-5-701 to 67-5-704), the local-option Property Tax Freeze, the creditor homestead in Tenn. Code Ann. 26-2-301, and the 2026 constitutional amendment on state property taxes. It does not cover individual county or city freeze rules beyond what is stated here, business or personal property, or the law of other states.

Does Tennessee have a homestead exemption?

No. Tennessee does not exempt any part of an owner-occupied home's value from property tax. The Comptroller of the Treasury describes what the state does offer: "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."

That relief works as a refund of taxes you have paid, not as an exemption. The Comptroller's Property Tax Relief brochure states: "This is a reimbursement program funded by appropriations authorized by the General Assembly." The Comptroller's Property Tax Relief page puts the point directly: "Tax Relief is not an exemption. You still receive your tax bill(s) and are responsible for paying your property taxes each year."

The Comptroller's property tax programs page lists Property Tax Relief, the Property Tax Freeze and Personal Property as its property tax programs. Homeowners who do not fall into one of the eligible groups pay their full county and city property tax.

How much Property Tax Relief pays

The relief is calculated on a capped slice of your home's market value, and the state pays the local taxes on that slice. The 2026 figures in the Comptroller's brochure are:

The brochure states the cap as "$33,600 Maximum market value on which tax relief is calculated" and, for veterans, "$175,000 Maximum market value on which tax relief is calculated." This article does not estimate a dollar refund, because the amount depends on your county's and city's tax rates.

Who is eligible for Property Tax Relief

Every group must own the home and use it as a primary residence. Beyond that, each group has its own conditions.

• Elderly homeowners. The brochure states: "You must be 65 on or before 12/31/2026." Income from all sources for the applicant, spouse, co-owner and resident remainder must be at or under $38,470 for 2025.
• Disabled homeowners. The brochure states: "You must be disabled on or before 12/31/2026." The program covers totally and permanently disabled homeowners, under the same $38,470 income limit.
• Disabled veterans. The veteran must not have been dishonorably discharged and must have a qualifying service-connected disability: paraplegia or paralysis, legal blindness, loss of use of two or more limbs, a 100 percent disability from being a prisoner of war, or a permanent and total service-connected disability as determined by the VA. As the brochure puts it, "Disabled veterans and eligible surviving spouses must own their home and use it as a primary residence."
• Surviving spouses. Relief extends to the surviving spouse of an eligible disabled veteran, of a veteran whose death resulted from a service-connected, combat-related cause, or of a soldier whose death resulted from being deployed, away from any home base of training and in support of combat or peace operations, if the couple was married at the death and the spouse has not remarried. The spouse provides a copy of the death certificate and a form of personal ID and completes Form F-16S.

How and when to apply

You apply through the office that collects your taxes. The brochure says: "Contact your county trustee to apply." If your home is inside city limits, the city collecting official handles relief on the city taxes. The application is on "a form approved by the state board of equalization," supplied by the trustee or collecting official.

Veterans and surviving spouses also complete a consent form that lets the state verify VA disability and income information. The brochure states: "If you are applying as a disabled veteran, you will need to complete an F-16 or, for a widow(er) of a disabled veteran you must complete an F-16S." For 2026 it specifies: "You must complete a 2026 F-16."

The deadline is short and tied to your tax bill. The brochure states: "The deadline to apply is 35 days after the delinquency date. Taxes must also be paid by this date." This article does not state the delinquency date for your county; your county trustee can tell you.

Relief is not automatic. The brochure says, "You may apply when you receive your 2026 property tax bill(s)." Once you are approved, the Comptroller says you will receive a tax relief voucher with later bills, and you must present it to the collecting official before the deadline, with payment of any balance due, to get relief for that year. The State Board of Equalization, "through the division of property assessments," implements the program, and the Comptroller offers an application status check at tncot.cc/taxrelief and by phone at 615.747.8871.

Property Tax Freeze for seniors (local option)

The Property Tax Freeze is not statewide. A county or city must adopt it, and the Comptroller's Property Tax Freeze page lists 28 counties and 37 cities that have done so; that count can change.

Where it applies, the Comptroller explains: "Homeowners qualifying for the program will have the property taxes on their principal residence frozen at a base tax amount, which is the amount of taxes owed in the year they first qualify for the program." The base can rise if you make improvements to the home or buy another home.

To be eligible, you must own your principal residence in a participating county or city, be 65 or older by the end of the year you apply, and have income from all sources, counting all owners, at or under that jurisdiction's limit for the tax year. The Comptroller publishes each participating jurisdiction's income limit on its Property Tax Freeze page; for 2026 they range from $38,470 to $69,150. You apply to the county trustee or city collecting official with proof of age, ownership and income, and the Comptroller states: "The owner must reapply each year." The Comptroller's FAQ places the application deadline at 35 days after the delinquency date. The freeze covers no more than 5 acres of land and is in addition to Property Tax Relief.

Assessment limits

Tennessee has no homestead assessment cap that limits how much a home's taxable value can rise. Outside the local-option freeze, no state program limits an individual senior's bill; Property Tax Relief reimburses taxes after they are paid rather than capping them.

November 3, 2026 ballot: Amendment 2

Constitutional Amendment 2 is on the November 3, 2026 ballot. The Secretary of State's 2026 proposed constitutional amendments page summarizes it this way: "This amendment adds text to Article II, section 28 of the Tennessee Constitution that prohibits the Legislature from imposing a State property tax on real, personal, or mixed property."

Tennessee has no state property tax today, so the amendment would not change county or city property tax bills, Property Tax Relief or the Property Tax Freeze. To pass, it needs more yes votes than no votes, and its yes votes must exceed half of all votes cast for governor. It is not law unless voters approve it.

The creditor homestead: Tenn. Code Ann. 26-2-301

Tennessee also uses the word "homestead" in Tenn. Code Ann. 26-2-301, a separate law that has nothing to do with property taxes. It limits how much of the equity in your principal residence many creditors can reach. The statute provides: "The aggregate value of such homestead exemption shall not exceed thirty-five thousand dollars ($35,000); provided, individuals who jointly own and use real property as their principal place of residence shall be entitled to homestead exemptions, the aggregate value of which exemptions combined shall not exceed fifty-two thousand five hundred dollars ($52,500)."

Joint owners who both claim the exemption divide the $52,500 equally. If only one joint owner is in the proceeding, that owner may claim $35,000. The amounts are fixed in the statute and are not adjusted for inflation.

These figures took effect January 1, 2022. Public Chapter 301 (2021) amended the statute by deleting "five thousand dollars ($5,000)" wherever it appears and substituting "thirty-five thousand dollars ($35,000)," and it also deleted the former separate higher amounts for owners 62 or older and for individuals with minor children in their custody. A source that still shows the pre-2022 amounts reflects the law before that change.

The homestead has firm limits. Section 26-2-301 states: "The homestead exemption shall not operate against public taxes nor shall it operate against debts contracted for the purchase money of such homestead or improvements thereon nor shall it operate against any debt secured by the homestead when the exemption has been waived by written contract." A homestead reduces exposure; it does not make a home safe from every creditor.

For how the homestead works in a bankruptcy case, including which exemption system a Tennessee filer uses, see Tennessee bankruptcy laws. This article does not answer that question or explain how the homestead is set apart when property is levied on, because the research could not confirm those rules from an opened current official source. To look up your deed or your parcel's appraised value, see Tennessee property records.

When a homeowner dies

Tennessee has no separate dollar homestead allowance in probate. Instead, Tenn. Code Ann. 26-2-301 provides: "Upon the death of an individual who is head of a family, any such exemption shall inure to the benefit of the surviving spouse and their minor children for as long as the spouse or the minor children use such property as a principal place of residence." Tennessee probate law separately provides exempt property and a year's support allowance for a surviving spouse; see Tennessee probate laws.

Related

• Homestead exemptions by state
• Tennessee bankruptcy laws
• Tennessee probate laws
• Tennessee property records

This article is general legal information about Tennessee law (Tenn. Code Ann. 67-5-701 to 67-5-704 and 26-2-301, and the Comptroller of the Treasury's 2026 Property Tax Relief materials), verified as of October 7, 2026. It is not tax or legal advice. For your situation, contact your county trustee, the Comptroller of the Treasury's Division of Property Assessments, or a lawyer licensed in Tennessee.

Last updated: October 7, 2026.

Frequently Asked Questions

How much is the homestead exemption in Tennessee?

Tennessee has no property-tax homestead exemption. Its Property Tax Relief program reimburses taxes on the first $33,600 of market value for eligible elderly and disabled homeowners and on the first $175,000 for disabled veterans and eligible surviving spouses (2026 Comptroller brochure). The separate creditor homestead in Tenn. Code Ann. 26-2-301 is $35,000, or $52,500 combined for joint owners.

When is the deadline to file for property tax relief in Tennessee?

The Comptroller's 2026 brochure states that the deadline is 35 days after the delinquency date, and the taxes must also be paid by that date. Your county trustee can tell you the delinquency date.

Do I have to reapply for property tax relief every year in Tennessee?

Each year you must act by the deadline. New applicants apply to the county trustee or city collecting official after receiving the tax bill. Once approved, you receive a tax relief voucher with later bills and present it to the collecting official before the deadline, along with payment of any balance due.

What is the income limit for Tennessee property tax relief?

For the 2026 tax year, the limit for elderly and disabled homeowners is $38,470 of 2025 income for the applicant, spouse, co-owner and resident remainder combined. Disabled veterans and eligible surviving spouses have no income limit.

Is the property tax freeze available in my Tennessee county?

Only if your county or city has adopted it. The Comptroller lists 28 counties and 37 cities that have. You must be 65 or older by the end of the year you apply, have income at or under your jurisdiction's limit for that tax year, and apply again each year through the county trustee or city collecting official.

Do disabled veterans pay property tax in Tennessee?

The tax is billed, but qualifying disabled veterans and eligible surviving spouses can be reimbursed for the taxes on the first $175,000 of market value, with no income limit. They apply through the county trustee and complete a 2026 Form F-16 or F-16S.

Does the Tennessee homestead exemption protect my house from creditors?

Partly. Tenn. Code Ann. 26-2-301 protects up to $35,000 of a principal residence, or $52,500 combined for joint owners, but it does not apply against public taxes, purchase-money or improvement debts, or a debt secured by the home where the exemption was waived in writing.

Will Amendment 2 end property taxes on my home in Tennessee?

No. Amendment 2 on the November 3, 2026 ballot would prohibit a state property tax. It does not address county or city property taxes, and it is not law unless voters approve it.