Tax Freeze Program

In 2006, the Anderson County Commission adopted the State’s Tax Freeze Program.  This program places a cap on the amount of property tax on senior citizens for as long as eligibility requirements are met. 

Eligibility Requirements

  • Combined income of the applicant, applicant’s spouse, and all co-owners of the property cannot exceed income limits
  • Must be 65 or older during the current year and provide proof of age
  • Must provide proof of residency
  • Must own and use the property on which you live as your primary residence
  • Must file an application each year
  • Annual income includes all sources listed below
  • Income limit is $43,010

Situations Where the Base Tax Amount Might Change for a Homeowner in the Program:

  • When improvements are made to the property resulting in an increase in value
  • When the homeowner sells the home and purchases another residence
  • When the homeowner has more than 5 acres of property.  Acreage in excess of 5 acres is not eligible for the tax freeze.  The Property Assessor will calculate the base tax amount of the primary residence and up to 5 acres of land.

Proof of Income

Signed copies of the 2019 Federal Income tax returns for each person in the household and copies of all of the following earnings statements for each person in the household:

  • Supplemental Security income
  • Social Security benefits
  • Veterans benefits
  • Wages earned
  • Retirement income
  • Dividends
  • Pensions
  • Interest income
  • Tips
  • Rental income
  • Workers compensation
  • Any other income

Other Documents

Other documents that may be required, if applicable, include but are not limited to:

  • Driver’s License
  • Medicare card
  • Proof of Social Security number
  • Title or bill of sale for mobile home
  • Death Certificates
  • Power of attorney papers

Enrollment

Enrollment period for 2020 is October 1, 2020 through April 5, 2021

Applications are accepted at the following locations

Please call for Appointments


Anderson County Courthouse
RM 121 (first floor)
100 North Main Street
Clinton, TN 37716
(865) 457-6280
Hours accepting applications – Monday to Friday, 9:00 -4:00 


Anderson County Courthouse
Room 203 (second floor)
100 North Main Street
Clinton, TN 37716
(865) 457-6233
Hours accepting applications – Monday to Friday, 8:00 -5:00 


North Anderson County Office
Hensley Shopping Center
3310 Andersonville Highway, Suite D
Andersonville, TN 37705
(865) 494-7044
Hours accepting applications – Monday to Friday, 8:00 – 5:00 


Oak Ridge Office
Larry Dickens Building
728 Emory Valley Road, Suite D
Oak Ridge, TN 37830
(865) 483-7999
Hours accepting applications – Monday to Friday, 9:00 – 4:00 


Note: 

  • Property tax freeze applications cannot be taken at the drive-thru windows

Cities That Offer Tax Freeze for City Taxes:

  • Oak Ridge
  • Clinton

The Anderson County Trustee also collects the applications for the Oak Ridge city tax freeze and the Clinton city tax freeze.