There are many fabulous reasons to live in the great state of Tennessee. It’s the birthplace of everything from the Grand Ole Opry to Moon Pies and Goo Goo Clusters, after all.

In additional to all Tennessee has to offer, did you know state law provides property tax relief for low-income elderly and disabled/disabled veteran homeowners?

That’s right.

In Tennessee, those who have given so much to our communities are valued and appreciated.

The Tennessee Property Tax Relief Program was enacted in 1973, resulting from the 1972 "Question 3" constitutional amendment awarding assistance to qualifying low-income elderly and disabled residents of Tennessee, as well as disabled veteran homeowners and their qualifying spouses.

The program is funded by appropriations authorized by the General Assembly and administered at the state level through the Comptroller’s Office, which processes more than 140,000 applications each year,. In turn, the Tax Relief Department processes these applications and determines eligibility.

Each year, more than 100,000 individuals receive benefits from this $41 million-plus program.

With the possibility of tax relief looming, it would make sense that many qualifying citizens would take advantage of such a program. However, as of 2023, only 2 percent of Tennessee residents have sought assistance.

To put this in perspective, Tennessee has an estimated population of 7.07 million, with 17.3 percent over the age of 65. Records show only 144,000 residents are currently taking advantage of the program, perhaps due in part to lack of visibility, as well as the criteria for qualification. While there is movement towards expanding the program and raising the income levels for qualification, currently, low-income levels may be a barrier for some seniors.

Robertson and Sumner Counties are currently among the lowest in terms of utilization of the program.

The Tennessee Property Tax Relief Program is divided into two qualifying programs. The elderly and disabled program is income-based, while the disabled veteran program is sacrifice-based. Applicants over the age of 65 and disabled applicants are eligible if their income is under a certain amount, while disabled veterans may be eligible regardless of income, as well as their surviving spouses.

The process for application is simple. After receiving their property tax bill, potential applicants are encouraged to visit their local trustee or city collecting official to apply for relief. Completed applications are sent to the comptroller’s tax relief team, which verifies the information and assesses eligibility, often involving direct communication with the offices of Social Security and Veterans’ Affairs.

If residents are determined eligible, relief of the entire property tax bill, or a portion, may be awarded. Applicants must reapply for the program annually.

With property values on the rise, leading to increased property taxes, the state of Tennessee is doing its part to offset the cost for our most vulnerable. With increased awareness, the state hopes to encourage more citizens to apply for what could be life-changing benefits.

For more information, please visit: tncot.cc/taxrelief.com.

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