Learn about Property Tax Relief

Information reflects application window (Fall 2026 through April 5, 2027)

Metropolitan Government offices are closed on Sundays. The Trustee's Office will accept applications through Saturday, April 4, 2026.

Members currently enrolled in the Property Tax Freeze and/or Property Tax Relief program(s) must submit their vouchers every year by April 5 to stay enrolled in the program(s).

The tax relief program was approved by Tennessee voters in a 1973 constitutional amendment referendum. The TAX RELIEF of 1973 permits local governments to implement the program, and Metropolitan Nashville-Davidson County established a Property Tax Relief program.

Under the program, qualifying homeowners age 65 or older, disabled homeowners, as well as disabled veteran homeowners or their surviving spouses receive tax relief from the taxes due on their property. Homeowners must have been 65 by December 31 of the tax year for which they are applying. Applicants must present:

For homeowners age 65 or older:

• Proof of age: birth certificate, driver's license, passport, etc.
• Proof of ownership: current tax bill or receipt, recorded deed, etc.
• Evidence property is principal residence: driver's license (if address in driver's license is different to the property address, a copy of voter's registration card, car insurance statement, or two current utility bills from two separate providers)
• If spouse is deceased, a copy of his/her death certificate
• 2025 Reappraisal Notice (received via mail from Metropolitan Assessor of Property)

For disabled homeowners:

• Proof of disability: current SSA or SSI award letter. Must have been disabled by December 31 of the year they apply
• Proof of ownership: current tax bill or receipt, recorded deed, etc
• Evidence property is principal residence: driver's license (if address in driver's license is different to the property address, a copy of voter's registration card, car insurance statement, or two current utility bills from two separate providers)
• If spouse is deceased, a copy of his/her death certificate
• 2025 Reappraisal Notice (received via mail from Metropolitan Assessor of Property)

Further, income records must be provided showing the total income of all owners and spouse of the property during 2025 and does not exceed the qualifying income limit $38,470 for Davidson County. Income records include Federal tax returns with all back-up documentation, or other income documents, such as a 1099 and a bank statement, if no tax return is filed. 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.

Qualifying income for the 2026 Tax Relief and Tax Freeze programs is based on 2025 income.

For applicants who filed a 2025 federal tax return, qualifying income is generally calculated using Form 1040 or Form 1040-SR: Line 11 − Line 6b + Line 6a - Medicare.

That means:

• Adjusted Gross Income (Line 11)
• Minus taxable Social Security (Line 6b)
• Plus total Social Security (Line 6a)
• Minus Medicare

Note: This is a general formula and may vary per individual circumstances.

For disabled veteran homeowners:

• Proof of disability: rated permanently and totally disabled from service connected on or before 12/31/2025
• Proof of ownership: current tax bill or receipt, recorded deed, etc.
• Evidence property is principal residence: driver's license (if address in driver's license is different to the property address, a copy of voter's registration card, car insurance statement, or two current utility bills from two separate providers).

For widow(er) of disabled veteran homeowners:

• Proof of disability: rated permanently and totally disabled from service connected on or before 12/31/2026 by Veterans Administration
• Proof of marriage and spouse’s death: must have been married to the veteran at the time of their death and not have remarried in addition to copy of your spouse’s death certificate
• Proof of ownership: current tax bill or receipt, recorded deed, etc.
• Evidence property is principal residence: driver's license (if address in driver's license is different to the property address, a copy of voter's registration card, car insurance statement, or two current utility bills from two separate providers)

Determination of eligibility for a homeowner who is a disabled veteran or widow(er) of a disabled veteran will be made based on information provided by the VA through use of consent forms. If you are applying as a disabled veteran, you will need to complete an F-16 or, for a widow(er) of a disabled veteran you must complete an F-16S. These forms are available at the Metropolitan Trustee’s office.

Tax Relief Program is a state program funded by appropriations authorized by the State of Tennessee General Assembly and Metropolitan Council. The tax credit for Tax Year 2026 shall not exceed:

Additional income documentation may be required based on the applicant’s individual circumstances. Please click here to review the full list of reportable income and required documentation.