Washington County Studies Senior Property-Tax Freeze, but No Plan Has Been Approved

WASHINGTON COUNTY, Tenn. — Washington County commissioners are considering a property-tax freeze for older homeowners, but the county has not adopted the program and residents cannot apply at this time.

Commissioners held a special-called workshop Monday, June 22, to learn how Tennessee’s local-option Property Tax Freeze Program works. The hourlong session included a presentation from Ken Morrell of the Tennessee Comptroller’s Office. No vote was taken, and Commission Chairman Greg Matherly said any formal proposal would first need to move through a county committee.

Under the program, an eligible homeowner’s property taxes would generally be frozen at the amount owed during the first year the homeowner qualifies. Later tax-rate increases and countywide property reappraisals would not raise that frozen amount as long as the homeowner continued to meet the requirements and reapplied each year.

Using Tennessee’s 2026 limits, a Washington County applicant would need to be at least 65 by the end of the application year and have qualifying income of no more than $45,100. The state recalculates the standard income limit annually, meaning the figure could change before a local program takes effect.

The freeze would apply only to the homeowner’s principal residence and the residential portion of up to five acres. Commercial buildings, farmland and other nonresidential portions of the same property would remain subject to normal taxation. Applicants would also have to provide proof of their age, ownership and income each year.

A frozen tax bill could still be adjusted when improvements increase a property’s value or when the owner sells the home and purchases another residence. Should the normally calculated tax bill fall below the frozen amount, the homeowner would pay the lower figure. The program freezes the amount of tax owed—not the property’s assessment.

County Mayor Joe Grandy said after the workshop that the program appeared more complicated than he had expected but remained achievable. He also pointed to concerns that continued property-tax increases could make it difficult for some older residents to remain in their homes. Officials acknowledged that freezing taxes for one group could place additional pressure on the county’s remaining tax base or require adjustments elsewhere.

Washington County would need to approve the program through a resolution before it could begin. The county would then be responsible for administering it through its property-tax collecting office. Twenty-seven Tennessee counties and 36 cities currently participate in the state program.

The proposed freeze is separate from Washington County’s existing Property Tax Relief Program, which currently assists qualifying elderly and disabled homeowners, disabled veterans and certain surviving spouses. Tennessee allows eligible homeowners to benefit from both programs, although a separate tax-freeze application would still be required.

For now, the senior tax freeze remains under consideration. County officials have not announced a committee hearing, commission vote or possible start date.