Tennessee is raising the income ceiling for two groups in its property tax relief program — a change that could reduce 2026 tax costs for some homeowners.
Here's what to know
For 2026, elderly and disabled homeowners can qualify with up to $38,470 in income — a $940 increase from a year earlier. The Moore County Observer reported that Tennessee's Property Tax Relief Program reimburses eligible owners for part or all of the taxes on a qualifying primary residence. That income limit does not apply to disabled veterans and eligible surviving spouses.
Homeowners with qualifying disabilities may also be eligible regardless of age if they meet that same income test and can show they were disabled by the end of 2026. In Moore County, people who turn 65 by Dec. 31, 2026, can qualify if their combined 2025 income stays below the new threshold.
The relief program is widely used statewide, having been in place since 1973. Each year it helps more than 100,000 homeowners across Tennessee, distributing more than $41 million in benefits.
Applicants seeking relief as disabled veterans must meet service-connected disability standards recognized by Tennessee and the U.S. Department of Veterans Affairs, including paralysis, legal blindness, loss of limb use, or permanent and total disability.
More background
The amount a homeowner can receive depends on assessed value, local tax rates, and the category under which they qualify. The state applies different value caps depending on the applicant's category.
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For 2026, the state will base reimbursement on up to $33,600 in market value for elderly and disabled homeowners and up to $175,000 for disabled veterans and eligible surviving spouses. The state uses those calculation caps, not to be confused with home value limits for participation, to figure the reimbursement even when a home's actual value is higher.
Local tax rates help determine what that reimbursement looks like in Moore County. Homes are assessed at 25% of appraised value, and the county's adopted 2026 rate outside the urban services district is $1.7612 for every $100 of assessed value. At that rate, the top estimated reimbursement is roughly $148 for an elderly or disabled homeowner and about $771 for a qualifying disabled veteran or surviving spouse, according to the Moore County Observer.
Homeowners will still receive a tax bill and must pay it, after which the state reimburses qualifying property taxes. Final benefit amounts can also be affected by annual funding decisions from lawmakers.
What can be done?
Residents who think they may qualify can apply once they have received their 2026 property tax bill. The deadline is April 5, 2027, which is 35 days after taxes become delinquent on March 1.
Applicants should be prepared to provide detailed income records for 2025. For elderly and disabled homeowners, Tennessee counts income from all sources, including money such as Social Security, pension payments, retirement benefits, rent, interest, and earnings from certain co-owners or people with future ownership interests.
Under Public Chapter 1063, homeowners 80 and older who have received relief on the same home for the prior five straight years may face less annual income paperwork, though they must still renew and remain eligible.
Moore County residents with questions can call Property Assessor Shaun Sherrill's office at 931-759-7044, while Trustee Harrison's office at 931-759-7912 handles applications.
Moore County is not listed for Tennessee's separate 2026 property tax freeze program, but eligible residents can still pursue state-funded relief through reimbursement.
Where can I learn more?
Homeowners across the country are dealing with changes that affect the cost of keeping a home.
• In Jackson County, Mo., officials approved tax credits for homeowners after widespread property tax overpayments.
• In Hawai'i, lawmakers enacted relief legislation for homeowners facing steep property insurance costs.
• In Los Angeles, hidden termite damage left an elderly couple facing a $52,000 HOA demand.
• In North Carolina, lawmakers moved to curb HOA power restrictions on gardens and home businesses.
• In New Hampshire, trailer park residents bought the land beneath their homes to control rents.
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