Under the Property Tax Freeze Program, qualifying homeowners age 65 or older can “FREEZE” the tax due on their property at the AMOUNT for the year they originally qualify, even if tax rates increase. Applicants must turn 65 on or before 12/31/2024 during the tax year for which they are applying. Applicants must present:

                             - Proof of age (birth certificate, Medicare card, driver’s license, passport, etc.)

                             - Proof of ownership (current tax bill or receipt, recorded deed, etc.)

                             - Proof of income from the previous year (tax return, W-2’s, 1099’s from

                                Social Security, etc.). State of TN sets Income Limits.

* Applications for Property Tax Freeze can be submitted in October and throughout the tax

   collection period. Applicants may contact the DeKalb County Trustee’s office at

   615-597-5176 ext. 1 if you require further information concerning the program.

* The income limit is adjusted each year. Requalification MUST be made each year to remain on

   the program.

* Applicants are still responsible for paying their property tax at the “FROZEN” rate and you can

   only freeze the primary residence.

* Properties with Greenbelt Status can qualify if under the stated income limit with only

   freezing 1 acre and the primary residence.

* Please call the DeKalb County Trustee’s office at 615-597-5176 ext.1 to receive any additional

   information about the program.