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As of October 15, 2026
Tennessee 2026 property tax bills go out this fall. Three things can lower what you pay on your home: the state's Tax Relief program (65+, disabled, or disabled veterans), the 65+ Tax Freeze in counties and cities that adopted it, and an appeal if the assessor's value is too high. This page shows the official rules, dates and income limits, plus two calculators that only do math.
Not tax or legal advice. This page republishes what the Tennessee Comptroller of the Treasury and the State Board of Equalization publish, with dates, and does math on numbers you enter. It does not file an appeal for you or recommend an appeal service. Your county assessor (values), county trustee (bills, relief and freeze applications) and city collecting official have the final word for your property.
Homes and farms are taxed on 25% of appraised value; commercial and industrial on 40% (TN Comptroller: how to calculate your bill)
Comptroller example: $400,000 home → $100,000 assessed → at $2.50 per $100 = $2,500 a year (TN Comptroller: how to calculate your bill)
2026 Tax Relief income limit (combined 2025 income) for homeowners 65+ or disabled (2026 Tax Relief brochure)
for qualifying disabled veterans and surviving spouses; relief figured on up to $175,000 of market value (2026 Tax Relief brochure)
offer the 65+ Tax Freeze in 2026; income limits run $38,470–$69,150 (TN Comptroller: Property Tax Freeze)
Last day to pay the prior year's taxes without interest; delinquent March 1 (TN Comptroller: assessment schedule)
the delinquency date: deadline to apply for Tax Relief and the Tax Freeze (taxes paid by then) (TN Comptroller: assessment schedule · 2026 Tax Relief brochure)
County board of equalization opens (Shelby: May 1). Value appeals start here (TN SBOE: county boards of equalization)
Find the row that matches you. The "best move" comes from the Comptroller's published rules. It is not a product pick and not advice about your specific property.
| Your situation | Best first move | Why (source) |
|---|---|---|
| I'm 65+ (or disabled) and my household made under $38,470 in 2025 | Apply for state Tax Relief at your county trustee when you get your 2026 bill. Go | Relief is a state reimbursement of part or all of the tax on your home, figured on up to $33,600 of market value. You still get and pay your bill. (TN Comptroller: Property Tax Relief · 2026 Tax Relief brochure) |
| I'm 65+ and live in a county or city that offers the Tax Freeze | Run the program check below. If your 2025 income is under your local limit, apply for the freeze. Go | The freeze locks your home's tax at the amount owed the year you first qualify, even if the rate goes up or the county reappraises. You re-apply every year. (TN Comptroller: Property Tax Freeze) |
| I'm a disabled veteran (or surviving spouse) | Apply for Tax Relief with Form F-16 (F-16S for a surviving spouse). There is no income limit. Go | Eligibility is set from VA records (consent form). Relief is figured on up to $175,000 of market value. (2026 Tax Relief brochure) |
| My assessor's value looks too high | Ask the assessor for an informal review now; to keep your rights, appeal to the county board of equalization (it opens June 1). Go | Valid reasons: your value is too high, a comparable owner's is too low, or the property is classified wrong. Your tax amount alone is not a valid reason. (TN Comptroller: assessment vs taxation · TN State Board of Equalization: value appeals) |
| The assessor has a fact wrong (square footage, rooms, owner, location) | Ask for a correction of error before March 1 of the second year after that tax year. Go | Assessors must fix documented coding, entry or transcription errors that changed the value, plus ownership, location or description errors. Judgment calls (condition, comparables) are appeals, not corrections. (TN Comptroller: assessment schedule) |
| My value is fair but the bill still went up | Check relief and freeze eligibility; the rate itself is set by your county commission and city council. Go | Rates are set locally. In a reappraisal year, a body that wants a rate raising more revenue than last year must advertise and hold a public hearing. (TN Comptroller: assessment vs taxation) |
Pure math on the Comptroller's formula: appraised value × assessment ratio ÷ 100 × tax rate. Use the combined rate per $100 (county + city if you live in a city) from your bill. This does not apply Tax Relief, the Tax Freeze or any local fees.
Uses the Comptroller's 2026 rules: combined 2025 income of you, your spouse and every co-owner; you must own the home and live in it as your main residence. It checks eligibility only; your trustee decides, and the dollar amount depends on your assessment, local rate and county appraisal ratio.
The assessor sets values; elected local bodies set rates; the trustee collects. That split is deliberate (Comptroller, "Assessment vs Taxation").
| County | 2026 income limit | Adopted |
|---|---|---|
| Anderson | $53,900 | 2012 |
| Bledsoe | $38,470 | 2011 |
| Blount | $63,470 (local option) | 2007 |
| Bradley | $42,340 | 2007 |
| Campbell | $38,470 | 2008 |
| Coffee | $46,730 | 2008 |
| Davidson | $63,470 (local option) | 2007 |
| DeKalb | $38,470 | 2023 |
| Franklin | $47,050 | 2008 |
| Hamblen | $39,260 | 2007 |
| Hancock | $38,470 | 2010 |
| Haywood | $38,470 | 2022 |
| Hickman | $38,470 | 2008 |
| Knox | $63,470 (local option) | 2007 |
| Madison | $51,620 | 2012 |
| Montgomery | $63,470 (local option) | 2008 |
| Perry | $63,470 (local option) | 2026 |
| Putnam | $42,200 | 2024 |
| Roane | $43,460 | 2007 |
| Robertson | $63,470 (local option) | 2008 |
| Rutherford | $63,470 (local option) | 2008 |
| Sevier | $49,190 | 2008 |
| Shelby | $63,470 (local option) | 2008 |
| Smith | $40,950 | 2008 |
| Sumner | $48,550 | 2008 |
| Union | $38,470 | 2023 |
| Williamson | $69,150 | 2008 |
| Wilson | $63,470 (local option) | 2007 |
Cities with the freeze (2026 limit): Arlington $63,470, Bartlett $63,470, Brownsville $38,470, Burns $63,470, Chattanooga $63,470, Clarksville $63,470, Clinton $53,900, Collierville $63,470, Crossville $50,400, Dyersburg $38,860, Fairview $69,150, Gallatin $48,550, Goodlettsville (Davidson part) $54,900, Goodlettsville (Sumner part) $48,550, Gordonsville $40,950, Greenbrier $63,470, Hendersonville $48,550, Jackson $51,620, LaVergne $63,470, Lakeland $63,470, Lebanon $51,790, Lexington $38,470, Manchester $46,730, Memphis $63,470, Mt. Juliet $63,470, Millington $63,470, Murfreesboro $63,470, Oak Ridge (Anderson part) $53,900, Oak Ridge (Roane part) $43,460, Piperton $48,500, Portland (Robertson part) $46,600, Portland (Sumner part) $48,550, Smyrna $63,470, South Carthage $40,950, Spring Hill (Maury part) $47,280, Spring Hill (Williamson part) $69,150, Springfield $63,470, Tullahoma (Coffee part) $46,730, Tullahoma (Franklin part) $47,050, Westmoreland $48,550, White House (Robertson part) $63,470, White House (Sumner part) $48,550, Whitwell $38,470. Source: TN Comptroller: Property Tax Freeze.
Valid reasons to appeal: your value is too high, another owner's value is too low, or the classification is wrong (for example commercial vs. residential). Your tax amount is not a valid reason (TN Comptroller: assessment vs taxation).
Missed the 2026 window? The 2026 county board session and the Aug. 1, 2026 state deadline have passed for most owners. The state board may accept a late appeal for reasonable cause up to March 1 of the next year (March 1, 2027 for 2026), and a documented data error can be corrected if requested before March 1 of the second year after the tax year (Tenn. Code §§ 67-5-1412(e), 67-5-509, as listed in the Comptroller's schedule) (TN Comptroller: assessment schedule). Otherwise, watch for a May 2027 change notice and the June 1, 2027 county board.
| Date | What happens |
|---|---|
| January 1 | Assessment date: values and ownership as of this day |
| February 28 | Last day to pay the prior year's taxes without interest |
| March 1 | Prior year's taxes delinquent; last day for a reasonable-cause appeal to the state board for the prior year |
| About 35 days after delinquency (April) | Tax Relief and Tax Freeze application deadline in most places |
| By May 20 | Assessments complete and change notices mailed |
| June 1 | County board of equalization convenes (Shelby: May 1) |
| July | County tax rate set (budget by July 1) |
| August 1 | State Board of Equalization appeal deadline (or 45 days after the county notice, if later) |
Source: TN Comptroller: assessment schedule. Cities can have different delinquency dates; check your bill.
Appraised value × assessment ratio (25% for homes and farms, 40% commercial/industrial) = assessed value; assessed value ÷ 100 × your local tax rate = tax. Comptroller example: $400,000 home → $100,000 assessed → $2,500 at a $2.50 rate.
$38,470 of combined 2025 income for homeowners 65 or older (or disabled) by Dec. 31, 2026, figured on up to $33,600 of market value. Qualifying disabled veterans and surviving spouses have no income limit (up to $175,000 of market value).
For 2026, 28 counties (including Davidson, Knox, Shelby, Rutherford, Sumner, Williamson and Wilson) and 37 cities have adopted it, each with its own income limit, from $38,470 to $69,150 (Tennessee Comptroller).
No. It is a state reimbursement of part or all of the tax on your home. You still get your bill and must pay it by the deadline.
Ask the county assessor for an informal review, then appeal to the county board of equalization (opens June 1). Next is the State Board of Equalization (by Aug. 1 or 45 days after the county notice), then chancery court. Your tax amount alone is not a valid reason to appeal.
Generally by Feb. 28 of the next year without interest; they become delinquent March 1. Relief and freeze applications are due about 35 days after the delinquency date.
Not tax advice. Figures are republished from the IRS with dates; confirm with IRS.gov or a tax professional before acting.