2026 Property Tax Relief and Freeze for Davidson County

Tax Relief reduces a homeowner’s property tax payments through credits funded by the state and Metro.

The benefit is not repaid and does not create debt or a lien on the property.

To qualify for Tax Relief, the applicant must own and live on the property AND meet one of the following eligibility classifications:

• Service-related, 100% disabled veteran or their surviving spouse (not remarried)
• Age 65+ by December 31, 2026, AND 2025 income did not exceed $38,470
• Disability approved by December 31, 2026, AND 2025 income did not exceed $38,470

Eligibility for the 2026 Tax Relief and Tax Freeze programs is based on the combined 2025 income of the applicant, the applicant’s spouse, and all owners of the property.

Apply at the Trustee’s Office or a community enrollment event by April 5, 2027.

Current participants must complete and return their signed annual recertification vouchers by April 5, 2027.

Property taxes must be paid in full by April 5, 2027 to qualify.

Learn more about Property Tax Relief.

Tax Freeze locks in a homeowner’s property tax amount, preventing higher payments in the future.

As long as the homeowner continues to requalify each year, their tax amount will not increase from the year it was frozen, even if Davidson County’s tax rate rises or a countywide reappraisal increases the home’s value.

Up to five acres of a residential property can be frozen.

To qualify for Tax Freeze, the applicant must own and live on the property AND meet the following eligibility classification:

• Age 65+ by December 31, 2026, AND 2025 income did not exceed $63,470

Eligibility for the 2026 Tax Relief and Tax Freeze programs is based on the combined 2025 income of the applicant, the applicant’s spouse, and all owners of the property.

Apply at the Trustee’s Office or a community enrollment event by April 5, 2027.

Current participants must complete and return their signed annual recertification vouchers by April 5, 2027.

Property taxes must be paid in full by April 5, 2027 to qualify.

Learn more about Property Tax Freeze.

Eligibility for the 2026 Tax Relief and Tax Freeze programs is based on the combined 2025 income of the applicant, the applicant’s spouse, and all owners of the property.

• If a co-owner’s name is listed on the deed, their income must be counted, whether or not they live on the property, contribute to the care of the property, or help pay the property taxes. However, income will not be counted for any residents who are not listed as co-owners.
• If the applicant is divorced, the former spouse’s income will not be counted, so long as a divorce decree is provided. However, if an applicant is separated, the separated spouse’s income will be counted, regardless of whether they live on the property.
• If an applicant holds a life estate, the remainder’s (the person listed to receive the property later) income is only counted if they live in the residence with the applicant. If the remainder lives in a separate residence on the property, or on a different parcel, their income is not counted.

For applicants who filed a 2025 federal tax return, qualifying income is generally calculated using Form 1040 or Form 1040-SR:

2025 Adjusted Gross Income
(Line 11 of Form 1040)

- 2025 Taxable Social Security
(Line 6b of Form 1040)

+ 2025 Total Social Security
(Line 6a of Form 1040)

- 2025 Medicare

= 2025 Income Used for Eligibility

2026 Tax Relief Limit = $38,470
2026 Tax Freeze Limit = $63,470

For applicants who did not file a 2025 federal tax return, income is reviewed using other 2025 income documents, including, but not limited to, Social Security benefit statement form 1099, W-2, pension, retirement income documents, other 1099 forms, veterans benefits documents, and other forms of income listed in the “Required Application Documents” section below.

See the 2026 Tax Relief and Tax Freeze Application Checklist here.

Apply or recertify from October 5, 2026 – April 5, 2027.

Note: Homeowners who are already successfully enrolled do not need to complete the full application process again. See “How Do Current Program Members Stay Enrolled?” section below.

Apply at the Office of the Metropolitan Trustee, on the second floor of the Howard Office Building located at 700 President Ronald Reagan Way, Suite 220, Nashville, TN, 37210 (next to the old Howard School Building).

Applicants must bring required 2025 income documentation to successfully enroll.

Applications are accepted Monday – Friday from 8:00 a.m. – 3:00 p.m. (open through lunch).

The average wait time to see a specialist will vary.

New applicants may book an appointment with a Tax Relief & Freeze specialist up to 24 hours in advance.

Once called back, the application process takes 35 minutes, on average.

Recertification and Requalification Process

Each fall, Tax Relief and Tax Freeze participants receive a property tax statement that also serves as their annual recertification voucher. This colored piece of paper must be signed and returned to the Trustee’s Office before April 5, 2027.

The Trustee’s Office will reach out if the State of Tennessee requests updated documents to verify income. Program members are welcome to enclose a copy of their 2025 SSA-1099 form when mailing back their signed and completed voucher.

Note: If enrollment was completed in Fall 2026, no additional action is needed for this program year. The first annual voucher will be mailed in Fall 2027 and due April 5, 2028.

Note: Program members are responsible for making sure that the Trustee’s Office has received their signed and completed voucher by April 5, 2027. The Trustee’s Office is not responsible for recertification vouchers lost in the mail. Members who have not received their voucher by November 2026 should call the Trustee’s Office at (615) 862-6330 to request another copy.

Program members who need assistance completing their voucher may visit the office. Bring all 2025 income documents.

Additionally, property taxes must be paid by April 5, 2027 to remain enrolled.

Who must annually self-report income on annual recertification vouchers?

• All Tax Freeze recipients
• Tax Relief members who qualified through Age or through Disability
  • *New* Tax Relief recipients ages 80+ who have been enrolled in Tax Relief for five consecutive years will no longer be required to report income on their annual recertification vouchers. Instead, they will only need to check a box on their voucher to certify that their income remains under the qualifying income limit.
• Note: Tax Relief members who qualified as a Disabled Veterans/Widow(er) do not need to self-report income.
  

Does my home need to be paid off to apply for Tax Relief and Tax Freeze?

• No. A homeowner may still have a mortgage and qualify, as long as they meet the program’s ownership, residency, age/disability, and income requirements.

I no longer live in the home that I receive these benefits for, but I am still the owner. Can I still receive these benefits?

• No. Per the State of Tennessee, the home must be one’s primary residence to receive Tax Relief or Tax Freeze.

My siblings and I are all listed on the deed, but I am the only one living on the property and paying the property tax. Will their income count toward the qualifying income limit?

• Yes. Under state guidelines, the income of the applicant, the applicant’s spouse, and everyone listed on the deed counts toward the qualifying income limit.

Can my business receive Tax Relief and/or Tax Freeze?

• No. Tax Relief and Tax Freeze are only available for qualifying residential property.

Can a person acting under a power of attorney apply for the homeowner?

• Yes. A power of attorney may sign the application on the homeowner’s behalf. The person applying must provide the homeowner’s required documents and a copy of the power of attorney document.

Can I apply for the programs without having to come to the office?

• Yes. Each program year, Trustee Gilmore hosts sign-up events across Davidson County to make applying more accessible. Receive the Trustee’s Office newsletter by email or text at nashville.gov/trustee/newsletter to keep up with upcoming outreach opportunities.

How much money will Tax Relief save me?

• Tax Relief savings vary based on the home’s value, the district tax rate, the maximum credit amount set for that program year, and whether the applicant applied as a Disabled Veteran/Widow(er) versus through Age or Disability.
• Tax Relief credit amounts are posted on the Tax Relief page of the Trustee’s website each year as they are announced.

Will I see a difference on my tax bill the year I apply for Tax Freeze?

• No. Tax Freeze locks in a homeowner’s property tax amount, preventing higher payments in the future. The savings become apparent in future years when the tax bill remains the same, even though an increase in Metro’s tax rate or a countywide reappraisal would otherwise cause it to rise.

Will Tax Freeze lower my bill to an amount it was in a previous tax year?

• No. Tax Freeze locks in a homeowner’s property tax amount, preventing higher payments in the future.
• Note: If the home’s value decreases after a reassessment, the property tax amount will decrease and then freeze again at the lower amount.

Does being on Tax Relief and/or Tax Freeze mean I don’t have to pay property taxes?

• No. Tax Relief and Tax Freeze are not full property tax exemptions. Property taxes may still be due each year.
• Note: In some cases, a Tax Relief credit may cover the full amount due for that tax year, leaving a $0 balance. However, that does not mean the property will always have a $0 balance every year.

If I apply in Fall 2026, will I receive a recertification voucher that must be signed and returned before April 5, 2027?

• No. If enrollment is completed in Fall 2026, no additional action is needed for that program year. The first annual recertification voucher will be mailed in Fall 2027 and must be returned by April 5, 2028.

Once I apply, do I need to come back into the office every year to show my income documents?

• No. The full application appointment is only required when first applying. The Trustee’s Office will reach out if the State of Tennessee requests updated documents to verify income. Program members are welcome to enclose a copy of their 2025 SSA-1099 form when mailing back their signed and completed voucher.

I am worried about forgetting about my annual voucher every year. Can you send me reminders?

• Yes. The Trustee’s Office sends monthly newsletters notifying when recertification vouchers are mailed out and when the April 5 voucher deadline is approaching. Go to nashville.gov/trustee/newsletter to receive this newsletter by email or text.

My pension pushed me over the qualifying income limit this year. Will I have to reapply for Tax Relief and/or Tax Freeze once I am voided?

• Yes, the homeowner will have to reapply in the future to rejoin the program(s).
• If a former Tax Freeze participant successfully reapplies after a period of ineligibility, the previous frozen amount will not be reinstated. A new frozen amount will be established based on the taxes due for the year eligibility is reestablished.

I do not qualify this year, but I likely will in the future. How can I find out what the qualifying income limits are every year?

• The qualifying income limits are updated each year by the State of Tennessee. To stay informed, sign up for the Trustee’s monthly newsletter at nashville.gov/trustee/newsletter. The newsletter includes Tax Relief and Tax Freeze updates, legislative changes, and important application and payment deadline reminders.

What reasons could a program member be removed from Tax Relief and/or Tax Freeze?

• Qualifying income exceeds the income limit for that program year (common when income changes, a pension is drawn, or a new owner is added to the deed.)
• The annual recertification voucher is not completed, signed, and returned by the April 5 deadline.
• The program member no longer owns the property or no longer uses it as a primary residence.
• A Tax Relief member who qualified as the surviving spouse of a disabled veteran remarries.
• Required income documents, signatures, or eligibility documents are not provided.
• Taxes are not paid by the April 5 program window deadline.
• The Tax Relief member is no longer eligible for disability benefits.
• The program member passes away.
  • Note: Pursuant to State of Tennessee guidance, this list should not be considered comprehensive. Other circumstances may also result in program removal.

Is Tax Relief funding guaranteed every year?

• No. As outlined by Tennessee statute, if sufficient funds are not appropriated by the State, eligible participants may be required to pay the full amount of property taxes prior to receiving any reimbursements or credits. Should the program be discontinued, reimbursements or credits would no longer be available, and participants would be responsible for the full property tax amount due. Questions or concerns regarding the program’s funding may be directed to state legislators.
  

Contact Us

• (615) 862-6330
• 700 President Ronald Reagan Way, Suite 220, Nashville, TN 37210

The Trustee's Office will accept applications through Monday, April 5, 2027, per state guidelines.