Tennessee Property Tax Relief and Senior Tax Freeze¶
Tennessee tax relief relevant to caregiver households, including no state income tax on wages or retirement income, state property-tax relief for low-income elderly and disabled homeowners, disabled veteran and surviving-spouse property-tax relief, and local-option property-tax freeze programs for homeowners age 65 or older.
Tennessee has no state income tax on wages, employer-sponsored retirement income, Social Security, pensions, IRAs, 401(k)s, annuities, or most other forms of income, and the Hall income tax was repealed for tax years beginning January 1, 2021. Tennessee's caregiver-relevant state tax relief is mainly property-tax relief. The Tennessee Comptroller says state law provides property-tax relief for low-income elderly and disabled homeowners, disabled veteran homeowners, and surviving spouses. The program is a state reimbursement for part or all of paid property taxes, not an exemption. The 2025 Property Tax Relief brochure lists elderly and disabled homeowner eligibility for people age 65 by December 31, 2025, or disabled by that date, ownership and primary-residence requirements, a $37,530 maximum 2024 income limit, and tax relief calculated on up to $32,700 of market value. Disabled veteran and qualifying surviving-spouse relief is calculated on up to $175,000 of market value. Separately, Tennessee's local-option Property Tax Freeze lets participating counties and cities freeze principal-residence property taxes for qualifying homeowners age 65 or older who meet local income limits and apply annually.