2026 Tax Relief & Tax Freeze Application Checklist
2026 Tax Relief: Maximum 2025 income from applicant, applicant’s spouse, and all property owners: $38,470
2026 Tax Freeze: Maximum 2025 income from applicant, applicant’s spouse, and all property owners: $63,470
- Driver license
- Medicare card (the red, white, and blue card)
- If spouse and/or co-owner is deceased: a copy of his/her death certificate
- If divorced: a copy of the divorce decree
- 2025 Federal Income Tax Return with all the attachments (2025 Social Security 1099 form, pension, W-2, Veterans benefits etc. *see additional income sources below)
- If 2025 income tax return was not filed:
- 2025 income documents (2025 Social Security 1099 form, pension, W-2, Veterans benefits etc.*see additional income sources below) AND
- One month’s bank statement from 2025 that shows the SSA deposit
- If applying as SSA disabled: SSA's disability award letter approved by 12-31-2026
- If applying as disabled veteran: Veteran's Administration disability award letter approved by 12-31-2026
- If address in driver's license is different from the property address:
- 2026 car insurance statement OR
- 2026 voter's registration card OR
- Two 2026 utility bills from two separate providers AND a 2026 bank statement (only one month)
- If property is in a revocable trust (living trust): the section of the trust specifying the name of the grantor/settlor/trustor (or bring the entire trust document)
- According to the Rules of the Tennessee State Board of Equalization, 0600-03-07, If the property is listed under an irrevocable trust, the homeowner cannot apply for Tax Relief and/or Tax Freeze.
- If power of attorney applying on homeowner’s behalf: power of attorney document
Additional Income Sources to Report, if Applicable
- Alimony received in 2025
- Business, farm, rental property, or comparable income/loss documentation. If no tax return was filed, the loss cannot be deducted.
- Inheritance from an estate received in 2025
- IRA withdrawals received in 2025
- Life estate income documentation, including income of any remainder-interest owner whose legal residence was the property at any time during the tax year
- Lump-sum back payments received in 2025
- Pension and retirement benefits received in 2025
- VA pension/retirement benefits received in 2025
- Railroad retirement benefits received in 2025
- Rental income received in 2025
- Rollover interest from a CD received in 2025
- Unemployment compensation received in 2025
- Worker’s compensation benefits received in 2025
- Sale of acreage in 2025
- Sale of a primary residence in 2025, if applicable. State exclusion rules may apply.
- Sale of secondary/non-residence property in 2025
- Sale of stocks and bonds in 2025, unless they are state-issued bonds
- Any other 2025 income source not listed above
To be considered for the 2026 Tax Relief and Tax Freeze programs, your application must be filed, and taxes must be paid in full by April 5, 2027.
