TN · No general homestead exemption
Tennessee homestead exemption
Tennessee has no homestead exemption for all homeowners.
- Main exemption
- No general exemption
- Filing deadline
- 35 days after the delinquency date
- Own and live there by
- Not in our data
- Renewal
- Must reapply
- Where to file
- County trustee or city collecting official
Tennessee has no homestead exemption for all homeowners. Its Property Tax Relief program reimburses part or all of the taxes for low-income homeowners 65+ or disabled (2025 income up to $38,470) and for disabled veterans and their surviving spouses. Some counties and cities also offer a senior tax freeze; apply with your county trustee by 35 days after the tax delinquency date.
Last verified · Sources
How much the Tennessee exemption is worth
Tennessee has no general homestead exemption for all homeowners. The relief that does exist is described below.
Who qualifies
- Elderly: 65 on or before December 31, 2026, own and live in the home, 2025 household income up to $38,470.
- Disabled: disabled on or before December 31, 2026, with the same ownership and income rules.
- Disabled veterans and unremarried surviving spouses who meet VA disability rules; no income limit is listed for veterans.
Deadline and renewal
Apply when you receive your 2026 tax bill. The deadline is 35 days after the delinquency date, and taxes must be paid by then.
Approved homeowners get a tax relief voucher with next year's bill and must present it to the collecting official before the deadline.
Extra breaks for seniors, veterans and disabled owners
| Who | Program | Amount | Details |
|---|---|---|---|
| Seniors | Property Tax Relief (elderly) | $33,600 off market value | A state reimbursement of taxes on up to $33,600 of market value for owners 65+ with 2025 income up to $38,470. It is not an exemption: you still receive and pay your bill. Source |
| Seniors | Property Tax Freeze (local option) | Not in our data | In participating counties and cities, owners 65+ under the local income limit have taxes frozen at the year they first qualify. 2026 limits range from $38,470 to $63,470, such as Davidson and Knox at $63,470. Apply every year. Source |
| Veterans | Property Tax Relief (disabled veteran) | $175,000 off market value | Reimbursement calculated on up to $175,000 of market value for veterans with a service-connected permanent and total disability, paraplegia, blindness or loss of limbs. File Form F-16. Source |
| Disabled owners | Property Tax Relief (disabled) | $33,600 off market value | Disabled homeowners get the same reimbursement as elderly owners, subject to the same income limit. Source |
| Surviving spouses | Widow(er) of a disabled veteran | $175,000 off market value | An unremarried surviving spouse of a qualifying disabled veteran, or of a veteran who died from a service-connected, combat-related cause, can claim relief using Form F-16S. Source |
Law: Tenn. Code Ann. §§67-5-701 to 67-5-704
Tennessee county guides
Local offices, online filing links and local amounts for 3 counties, largest first.
Frequently asked questions
Is Tennessee tax relief an exemption?
No. The state reimburses part or all of your paid taxes; you still receive and pay your bill.
Can I get both tax relief and the tax freeze?
Yes. The freeze is in addition to tax relief, but it needs a separate application.
Does the freeze cover every county?
No. Only counties and cities that adopted it, each with its own income limit.
When is the homestead exemption deadline in Tennessee?
Apply when you receive your 2026 tax bill. The deadline is 35 days after the delinquency date, and taxes must be paid by then.
Do I have to reapply for the homestead exemption in Tennessee every year?
Approved homeowners get a tax relief voucher with next year's bill and must present it to the collecting official before the deadline.
Sources
- Property Tax Relief · Tennessee Comptroller of the Treasury
- Property Tax Relief Program 2026 brochure · Tennessee Comptroller of the Treasury
- Property Tax Freeze · Tennessee Comptroller of the Treasury
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