In July 2007, the State of Tennessee adopted a Property Tax Freeze Program for certain homeowners 65 years of age or older with a total combined annual income that does not exceed an amount set by the State each year. The Blount County Board of Commissioners approved this program for Blount County in December 2007.
The role of the Trustee's Office is to accept annual applications from eligible homeowners who desire to have all or a portion of their county property taxes frozen. The following are some key details:
You must be 65 years of age or older by the end of the tax year for which you are applying
You must be the owner(s) shown on the recorded deed
The home must be your principal place of residence
All owners' total combined 2022 income from all sources must not exceed $43,500 (income of spouse must be included). Some examples of income are social security, retirement/pension, salary, interest, dividends, capital gains, etc. The income limit which is set by the State will likely change slightly each year, so always check your tax notice for changes
The deadline to apply for the 2023 tax year is April 4, 2024.
You must apply and be approved each year to be in the Program
State law sets a limit on the amount of a homeowner's land that is eligible for the Tax Freeze. For example, if you own a 100 acre farm, only the principal residence and a portion of the land it sits on will be eligible. The Trustee does not determine the amount of your taxes to be frozen
The rules for this program are made by the State of Tennessee. They require us to ask for proof of age, income, ownership, principal residence, and possibly other proof in certain instances
If you feel that you or someone you know may qualify for this program, please contact our office at (865) 273-5900 to get more details and to find out what documents we will need from you. For more information about the program, you may also visit the State's Tax Freeze Website.