State of TN - Property Tax Freeze Program

Background

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. In its 2007 session, the 105th General Assembly enacted the Property Tax Freeze Act which establishes the tax freeze and authorizes the legislative body of any county and/or municipality to adopt the property tax freeze program. The Act became effective on July 1, 2007.

Both the Madison County Commission and the City Council of Jackson TN have adopted the Property Tax Freeze Program.