Tax Assistance

Property Tax Relief Program

What is Tax Relief?

The Sevier County Trustee administers is a state funded Tax Relief Program to help taxpayers 65 or older, disabled citizens, veterans, and widow of a veteran pay their property taxes. For qualifying applicants, the state will pay all, or a portion of the property taxes on their home (including mobile homes) depending on the maximum amount of Tax Relief credit given in relation to the taxes due.  Please note that Tax Relief benefits are available for both city and county taxes!

The Tax Relief Credit 
The Tax Relief Credit is a rebate and does not have to be paid back unless it is later determined that the recipient was not eligible for the program.  The income limit for elderly and disabled is $33,460

Do I Qualify for Tax Relief?

You may be eligible for Tax Relief if you meet certain age, income, and residency requirements. Applicant must provide evidence/ proof of age, income, and residency. If a mobile home a copy of your title or bill of sale is required.

To qualify under Elderly Homeowner

  1. Age limit- Must be 65 by 12/31/2023
  2. Must own home and use as primary residence.
  3. Maximum income limit (this includes spouse, and all owners of the property) of $33,460
  4. Maximum market value on which tax relief is calculated of $30,900

Legislation requires the income of the applicant's spouse to be included, regardless of ownership and regardless of whether or not the spouse is living on the property.

To qualify under Disabled Homeowner

  1. Must own home and use as primary residence.
  2. Maximum income limit (includes spouse, and all owners of the property) of $33,460
  3. Maximum market value on which tax relief is calculated of $30,900.
  4. Must be totally and permanently disabled on or before 12/31/2023.

Legislation requires the income of the applicant's spouse to be included, regardless of ownership and regardless of whether or not the spouse is living on the property.

To qualify under Disabled Veteran Homeowner

  1. Must own home and use as primary residence.
  2. Income is not applicable.
  3. Maximum market value on which tax relief is calculated of $175,000.
  4. Must be totally and permanently disabled on or before 12/31/2023.

To qualify under Widow(er) of a Disabled Veteran Homeowner

  1. Must own home and use as primary residence.
  2. Income is not applicable.
  3. Maximum market value on which tax relief is calculated of $175,000.
  4.  Not remarried.

Application Process

To apply for the Tax Relief program on 2023 taxes, our staff will fill out the application with the homeowner(s) in the trustee’s office. Please come down to our office on the west side of the courthouse; we are the first office on the right as you come in the double doors.

Additional information:
http://www.comptroller.tn.gov/pa/patxr.asp

Property Tax Freeze Program

What is Tax Freeze?

The Tax Freeze Program was created to help seniors (65 and older) by freezing the tax amount on their primary residence for future years. Mobile homes are included. An application must be filled out every year for the Tax Freeze Program.

Do I Qualify for Tax Freeze?
You may be eligible for the Tax Freeze Program if you meet the age, income, and residency requirements.

  1. Must be 65 by 12/31/2023.
  2. Must own and use property in Sevier County as primary residence.
  3. The maximum income for you, your spouse and all parties listed on your property deed, cannot exceed more than $42,780 for 2023.

Legislation requires the income of the applicant's spouse to be included, regardless of ownership and regardless of whether or not the spouse is living on the property. Must provide evidence/ proof of age, income, and residency.

Application Process

To apply for the Tax Freeze program on 2023 taxes, our staff will fill out the application with the homeowner(s) in the trustee’s office. please come down to our office on the west side of the courthouse; we are the first office on the right as you come in the double doors.

Additional information:

http://www.comptroller.tn.gov/pa/taxfreeze.asp

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