Office of the Trustee / Tax Freeze Program
The tax freeze program was approved by Tennessee voters in a November, 2006 constitutional amendment referendum. The Tax freeze Act of 2007 permits local governments to implement the program, and Metropolitan Nashville-Davidson County became the first jurisdiction in the state to establish a tax freeze program.
Under the program, qualifying homeowners age 65 and older can "freeze" the tax due on their property at the amount for the year they qualify, even if tax rates increase. Applicants must present: (1) Proof of age - birth certificate, Medicare card, driver's license, passport, etc.; (2) Proof of ownership - current tax bill or receipt, recorded deed, etc.; (3) Evidence property is principal residence - voter registration card, etc.
Further, income records must be provided showing the total income of all owners of the property does not exceed the 2007 limit of $34,260 for Davidson County. Income records include Federal tax returns or other items acceptable to the Trustee. All applicants must sign an income verification form permitting the Trustee to contact IRS, SSA or the State Division of Property Assessment to verify income. The application is a public record, but the financial documents remain confidential.
We have satellite stations set up to take tax freeze applications at the Bellevue Center Mall, 7624 Highway 70S; Donelson Station Center, 108 Donelson Pike; Knowles Senior Citizens Center, 174 Rains Avensue; Madison Station Center, 301 Madison Street and the Northwest Center, 3315 John Mallette Drive. Applicants may contact our office at 862-6330 to set up an appointment. Applications must be filed by April 7,2008. If you need any information about the program, please feel free to call me at 862-6330.