A break on the tax bill: Who qualifies in Moore County?

Property tax relief program offers help to eligible Moore County seniors, disabled, veterans, and surviving spouses

10:59 a.m. Oct. 15, 2026

DUANE CROSS
MCO Publisher•Editor

Some Moore County homeowners could get a portion of their 2026 property taxes back through a Tennessee program that helps older residents, people with disabilities, and disabled veterans. This year, the income limit has increased, and a new law makes renewal easier for some longtime participants.

The state's Property Tax Relief Program provides financial assistance to qualifying homeowners, reimbursing some or all of the property taxes paid on their primary residence.

For 2026, the income limit for elderly and disabled homeowners has increased to $38,470, up $940 from last year. Eligibility is based on income earned during 2025.

Disabled veterans and their qualifying surviving spouses are not subject to that income limit, although they must meet other requirements.

The program, administered by the Tennessee Comptroller of the Treasury, has been around since 1973. Statewide, more than 100,000 homeowners receive assistance each year, with the state distributing more than $41 million in benefits.

For Moore County residents who have never applied, or who were turned down in previous years because of income, the updated guidelines may offer another opportunity.

Who qualifies for tax relief?

Tennessee recognizes four categories of eligible homeowners, each with its own requirements. In every case, applicants must own the property and use it as their primary residence.

Homeowners age 65 and older

Residents who turn 65 on or before Dec. 31, 2026, may qualify if their combined 2025 income, calculated under state rules, does not exceed $38,470.

The income limit generally includes the applicant, their spouse, and any other owners of the property. Special rules also apply to certain people who hold a future ownership interest in the home.

Homeowners with disabilities

Homeowners with qualifying disabilities may also receive assistance, regardless of age.

The applicant must have been disabled on or before Dec. 31, 2026, meet the $38,470 income limit, and own and occupy the home as their primary residence.

Applicants qualifying through a Social Security disability determination generally need documentation from the Social Security Administration, such as a disability award letter showing approval by the end of 2026.

Disabled veterans

Qualifying disabled veterans can receive property tax relief without an income restriction.

To be eligible, the veteran must own and occupy the home as a primary residence and meet one of the state's disability requirements.

Those include certain service-connected disabilities involving paralysis, legal blindness, or loss of use of two or more limbs. Veterans may also qualify through a permanent and total disability connected to service as a prisoner of war or a service-connected permanent and total disability as determined by the U.S. Department of Veterans Affairs.

Applicants must complete a 2026 Form F-16, authorizing the VA to release the information necessary to determine eligibility.

Surviving spouses of disabled veterans

Certain surviving spouses can also receive relief.

Generally, the surviving spouse must have been married to the qualifying veteran at the time of the veteran's death and must not have remarried.

Eligibility also extends to certain surviving spouses of veterans who died from service-connected, combat-related causes, as well as certain military personnel who died while deployed in support of combat or peace operations.

Applicants must own and occupy the home as their primary residence, provide a death certificate and personal identification, and complete Form F-16S authorizing the release of VA information.

How much money could homeowners receive?

The amount depends on the home's assessed value, the local property tax rate, and the eligibility category.

For 2026, Tennessee calculates reimbursement on a maximum market value of $33,600 for elderly and disabled homeowners and $175,000 for disabled veterans and their qualifying surviving spouses.

Those figures are not limits on the total value of a home. Someone who owns a $200,000 house, for example, could still qualify. The state would simply calculate the benefit using the applicable maximum value rather than the home's full value.

In Moore County, that translates into a modest but potentially helpful reduction in the annual tax burden.

Tennessee assesses residential property at 25% of its appraised value. Moore County's adopted 2026 property tax rate is $1.7612 per $100 of assessed value outside the urban services district.

Using that rate, the maximum eligible property value would produce an estimated reimbursement of about $148 for an elderly or disabled homeowner and $771 for a qualifying disabled veteran or surviving spouse.

The amounts would be slightly higher within Moore County's urban services district, where the adopted tax rate is $1.7680.

These are estimates based on the county's adopted rates and the state's valuation limits, not guaranteed payments. A homeowner's actual reimbursement could be lower depending on the property's value and other eligibility factors.

There's another important distinction: Property tax relief is not a tax exemption.

Homeowners still receive a tax bill and remain responsible for paying their property taxes. The state reimburses eligible homeowners for qualifying property taxes.

Homeowners approved in previous years generally receive a renewal voucher with their tax bill. They must return the voucher to the collecting official before the deadline, along with payment of any remaining balance due.

State lawmakers fund the program each year, so reimbursement amounts can change.

Whose income counts?

For elderly and disabled homeowners, Tennessee looks at income from all sources, not just wages or income reported as taxable on a federal return.

That can include Social Security, pensions, retirement benefits, rental income, interest, and other earnings.

A spouse's income generally counts even if the spouse does not own the property or lives somewhere else. Income from other owners listed on the deed also counts.

An adult child's income, however, does not automatically count simply because the child lives in the home. Ownership and other legal interests in the property determine whether that income must be included.

The state also considers income from certain people who hold a future ownership interest and have lived in the home during the tax year.

Applicants may be asked to provide federal income tax returns, W-2 forms, 1099 statements, or other records.

For a sole owner whose income falls within $100 of the limit, documentation of all income sources is required. When a property has co-owners, that documentation is required if their combined income falls within $200 of the limit.

Residents who do not file federal income tax returns should not assume they are ineligible. They may still qualify but will need records showing the income they received during 2025.

New law reduces paperwork for some seniors

A change in Tennessee law this year could make the annual renewal process easier for some of the state's oldest homeowners.

Under Public Chapter 1063, enacted in May, residents age 80 and older who have received property tax relief for the previous five consecutive years on the same residence may qualify for reduced income-documentation requirements.

The provision also covers certain qualifying co-owners who have held ownership of the same property for five consecutive years while another co-owner received relief.

For homeowners who meet those conditions and remain eligible, the law allows tax collecting officials and the state's Division of Property Assessments to waive routine requests for documents verifying annual income.

The change does not remove the income limit or automatically guarantee continued benefits. Participants must still complete the required annual renewal process and remain eligible. Officials may still request documentation when necessary.

For longtime recipients, however, the law could mean less paperwork and fewer trips to gather tax returns, Social Security statements, and other financial records.

When and where to apply

Homeowners may apply for 2026 property tax relief after receiving their property tax bills.

The deadline is 35 days after taxes become delinquent, making Monday, April 5, 2027, the deadline for the 2026 tax year. Applications must be filed, and property taxes must be paid by that date.

The regular property tax payment deadline comes earlier, however. Taxes become delinquent March 1, and interest can apply to unpaid balances.

Residents should begin the application process early rather than waiting until the last few days, particularly if they need income records, disability documentation, or VA verification.

Tennessee's property tax relief program is separate from the optional property tax freeze program, which allows qualifying seniors in participating counties to lock in a base property tax amount. Moore County is not listed among the jurisdictions participating in the 2026 freeze program, but eligible residents can still apply for state-funded tax relief.

For complete eligibility requirements, application information, and an online application-status search, residents can visit the Tennessee Comptroller's Property Tax Relief website.

The state also provides an interactive guide to property tax relief, and its Property Tax Relief Office can be reached at 615-747-8871 or toll-free at 800-221-9927.

For Moore County homeowners unsure whether they qualify, Property Assessor Shaun Sherrill's office can answer questions at 931-759-7044. Applications are handled through Trustee Harrison's office at 931-759-7912.