Improved Property Tax Freeze Program for Seniors Passes Committee


The Senate State and Local Government Committee has approved legislation to help senior citizens who participate in Tennessee’s property tax freeze program. Senate Bill 1128 requires the base tax for property tax freeze programs to be recalculated in any year in which the actual tax due is less than the previously established base tax for the property.

Currently, it is very difficult for seniors to re-freeze their base tax amount. This legislation makes the calculation automatic, providing a helpful correction for senior citizens who participate in the property tax freeze program.

In November 2006, Tennessee voters approved an amendment to Article II, Section 28 of the Tennessee Constitution giving the General Assembly the authority by general law to authorize counties and/or municipalities to implement a local option property tax freeze for taxpayers 65 years of age or older. The Property Tax Freeze Act was passed in 2007 putting the program into place. Twenty-seven cities and 23 counties participate in the program.