Officials outline burden of property tax freeze

9:36 p.m. Feb. 16, 2026

DUANE CROSS
MCO Publisher•Editor

Before deciding on a local property tax freeze, Moore County leaders need to consider the cost of running the program, a state official cautioned during the Metro Council’s work session on Monday, Feb. 16.

Officials from County Technical Assistance Service (CTAS) attended the meeting to compare and contrast the Local Tax Freeze program with the state-funded Tax Relief program that Moore County already uses. Although the programs share similar names, they serve different groups, have different goals, and are funded differently.

CTAS representative Joe Griffin said running the Local Tax Freeze program would likely require a separate office to protect people’s privacy and additional staff to handle applications and ensure compliance with the rules.

Unlike Tax Relief, the freeze does not lower a homeowner’s current tax bill. Instead, it keeps the tax rate the same for those who qualify. Homeowners benefit only if the county raises property taxes in the future. If taxes do not go up, there is no change for participants.

The freeze would be for homeowners who are 65 or older, own and live in their main home, and meet income limits. In Moore County, the income limit would be higher than for Tax Relief, at about $49,000, based on current state numbers. The freeze would apply only to the home and up to 5 acres of land.

If adopted, the county would administer the program locally. The trustee’s office would collect income documentation, verify eligibility each year, and manage annual recertifications. Participants would need to reapply annually, and missing a deadline would remove the freeze and reset the tax rate to the current level.

Unlike the state-supported Tax Relief program, the county would have to pay for the freeze itself. If property taxes increase in the future, some taxpayers may have to pay more to offset the revenue lost from frozen accounts.

The state’s Tax Relief program, of which Moore County is part, helps elderly, disabled, and disabled-veteran homeowners with limited income. The State of Tennessee sends money directly to the county trustee to pay part of the property tax bills for those who qualify, and the county matches the state’s contribution. Since the state runs and funds the program, the county does not have to administer it or pay the operating costs.

To get Tax Relief, homeowners must meet the state’s income limits each year, usually just under $40,000 in household income. Those who qualify get an immediate reduction in their tax bill because the state pays part of it for them.

Both programs are intended to help senior residents, but they have different financial impacts and require different levels of effort to manage.

The Metro Council did not make a decision on the Property Tax Freeze and said further study is needed before moving forward.

Community Partners