The 2026 SENIOR PROPERTY TAX FREEZE APPLICATION (MUST BE 65 OR OLDER) is the form the Knox County Trustee uses to enroll qualifying senior homeowners in its property tax freeze, one of the Knox County property tax programs. It is for owners who are 65 or older by December 31, 2026 and live in the home as their primary residence. On FillingPDF you can fill out the form online and download or print the completed PDF. The Trustee does not accept the application electronically or by email, so you deliver or mail the signed copy with your documents, as described below.
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What is 2026 SENIOR PROPERTY TAX FREEZE APPLICATION (MUST BE 65 OR OLDER) – Knox County, TN?
The 2026 SENIOR PROPERTY TAX FREEZE APPLICATION (MUST BE 65 OR OLDER) is the Knox County Trustee's application for homeowners who want their property taxes "frozen" at the base tax amount owed in the year they apply, provided they meet the program's requirements.
Under the program, your appraisal and assessment values can change, but as long as you keep meeting the requirements the tax owed generally does not change. If your property taxes decrease, the frozen base amount decreases too. The freeze covers one home and up to five acres, and other restrictions may still apply.
The application collects the property ID, the applicant's and any co-applicant's identity details, ownership and life estate status, mobile home status, whether a 2025 federal tax return was filed, and a table of 2025 income from all sources for the applicant and the spouse or co-owners. It ends with a certification that the property is your principal residence for voting purposes and an authorization, for 18 months, for the Social Security Administration, the Internal Revenue Service or anyone else to release your Social Security number, name, date of birth, disability status and income to the Property Tax Freeze Program.
This is not the Property Tax Relief application. The Trustee describes tax relief as a payment credit funded by the State of Tennessee, not an exemption, and says that if you apply for both programs you submit an application for each but only one set of documentation.
Who needs to file 2026 SENIOR PROPERTY TAX FREEZE APPLICATION (MUST BE 65 OR OLDER) – Knox County, TN?
Homeowners in Knox County who meet every requirement printed on the application file it:
- You are 65 years old on or before December 31, 2026.
- Your name is on the deed, or you can prove ownership by another means.
- You live on the property as your primary residence in 2026. You cannot apply for two properties.
- The combined 2025 income of you, your spouse and all co-owners, whether they live with you or not, is within the income limit printed on the form. Spousal information is required regardless of ownership or residency.
Special situations:
- Trusts: if the property is in a trust, you must provide the trust section naming the trust and the grantor, settlor or trustor. A property in an Irrevocable Trust is not eligible.
- Life estates: you must say whether the remainder owner lived in the home in 2026. If yes, that person's information and income are required.
- Mobile homes: ownership documentation is required.
- Name differences: if your name differs from the one the Social Security office has, the state needs an explanation.
The application must be signed by all relevant parties.
When to file 2026 SENIOR PROPERTY TAX FREEZE APPLICATION (MUST BE 65 OR OLDER) – Knox County, TN
Your signed application and all required documentation must be received by the Knox County Trustee no later than April 5, 2027. The form also prints "Interest applies starting March 1st" beside that deadline, so check your tax bill if interest matters to you. The Trustee cannot process an application that has not been signed by all relevant parties.
Eligibility is measured against dates on the form: you must be 65 on or before December 31, 2026, you must live on the property as your primary residence in 2026, and the income reported is your 2025 income, not 2026. Residency documents must be dated in 2026 or earlier.
The freeze is not permanent without action. The form states that you must renew the tax freeze yearly, and the Trustee's page says that once approved you reapply every year and provide documentation of eligibility.
Documents you need
- Copy of your 2025 income tax return, if you filed one; the form asks for a copy when you answer YES to filing a 2025 federal tax return.
- Proof of 2025 income for you, your spouse and all co-owners, whether they live with you or not: Social Security statement and any other income, taxable or not, including rental income.
- Acceptable income proof includes W-2 forms, interest or dividend statements, an SSA-1099, a bank statement confirming SSA/SSI direct deposit, another Social Security benefit letter, or a VA benefit statement.
- A Social Security Benefit Verification Letter if needed to confirm Social Security benefits; an income tax return is not accepted as confirmation of them.
- Copy of a valid driver's license or state-issued ID for you, your spouse and all co-owners.
- Proof of residency, only if the address on your license or ID differs from the property address: one item such as a bank statement, VA letter, voter's registration card, auto insurance policy or Social Security letter.
- If you use utility bills as residency proof, two different bills showing both the service and mailing address; cell phone bills are not accepted unless other services are included.
- Trust section naming the trust and the grantor/settlor/trustor, only if the property is in a trust; the Trustee cannot process the application without it.
- Mobile home ownership documentation, such as the bill of sale or title in your name, only if the property has a mobile home.
- Information and income of the resident remainder owner, only for a life estate where the remainder owner lived in the home in 2026.
- A written explanation of the name difference, only if your name on the application differs from your name at the Social Security office; "are the same person" is not accepted.
- Documentation of any income loss: a copy of your income tax return is required to deduct a loss from a business, farm, rental or similar source.
How to fill out 2026 SENIOR PROPERTY TAX FREEZE APPLICATION (MUST BE 65 OR OLDER) – Knox County, TN
Enter property ID and status
At the top, write your name (last, first) and the Property ID #. Mark your Status in 2026 (Married, Widowed, Divorced or Single) and your Ownership (Sole or Co-Owner).
Answer life estate and mobile home
Mark Life Estate and Remainder on Property; if the remainder owner lived in the home, choose the option to complete co-owner information. Mark Mobile Home Yes or No; Yes requires a copy of the title.
State whether you filed a 2025 return
Check YES and provide a copy of the return, or check NO and the statement that you were not required to file based on filing status, age, category or income, and that you will provide proof of all 2025 income.
Enter applicant details
Write your name (last, first, middle), Social Security #, date of birth and phone number, then your street address, city and zip code.
Mark location and mailing status
Choose Living on Property or Not Living on Property, and mark mailing status as Permanent or Temporary. If your mailing address differs, add it with the city, state, zip and any In Care Of name.
Complete spouse and co-owner information
Enter the co-applicant's name, Social Security # and date of birth, and mark the relationship (Spouse, Parent, Sibling or Other). List any deceased owners with the year of death.
Fill in the 2025 income table
For the applicant and for the co-owner/spouse, enter 2025 amounts for Social Security, SSI Benefits, Retirement/Pension, Veterans Benefits, Workers' Comp, Salary/Wages, Dividend/Interest and Other Income, then the Total/Combined Income. Put an income loss in Other in brackets.
Answer tax relief and contact questions
Mark whether you are On Tax Relief Now? and whether taxes are Paid via Mortgage? Give an Alternate Phone and Email, since the Trustee must be able to reach you, and add any Additional Notes.
Initial, sign and date the application
Add the Applicant Initials, the Application Date, your signature and the signature of the spouse or co-owner. Do not write in the Approved/Rejected or collecting official's area.
Review, download and assemble the package
Check every entry against your 2025 income records, then download or print the completed PDF from FillingPDF. Attach the documents described under required documents and submit through the channels under How to submit.
How to submit 2026 SENIOR PROPERTY TAX FREEZE APPLICATION (MUST BE 65 OR OLDER) – Knox County, TN
The application cannot be submitted electronically or by email. You can bring the signed application and documents to a Trustee location or mail them.
- In person: no appointment is necessary. All locations are open Monday – Friday, 8 a.m.–4:30 p.m. Locations: City County Building (pay to park), 400 Main Street, 4th Floor, Knoxville, TN 37902, (865) 215-2305; Halls – by Rual King, 7328 Norris Freeway, Knoxville, TN 37918, (865) 215-3461; Cedar Bluff, 9000 Executive Park Dr., Suite A301, Knoxville, TN 37923, (865) 215-8555; East Town Crossing – by Home Depot, 4734 Centerline Drive, Knoxville, TN 37917, (865) 258-3516; Chapman Plaza – by Tennova Health, 7339 Chapman Highway, Knoxville, TN 37920, (865) 577-3680.
- By mail: Knox County Trustee, P.O. Box 70, Knoxville, TN 37901.
Staff at any location will help you fill out the application and make the required copies at no cost to you. Applications are also available at all Trustee locations. Everything must be received by April 5, 2027. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Sending the application by email or trying to submit it electronically; the Trustee says it cannot be submitted either way.
- Missing a signature: the application cannot be processed unless all relevant parties, such as the spouse or co-owner, have signed.
- Reporting 2026 income instead of 2025 income; the form says to use 2025 income from all sources.
- Leaving out a spouse's income because the spouse is not on the deed or lives elsewhere; spousal information is required regardless of ownership or residency.
- Applying for a property held in an Irrevocable Trust, which is not eligible for the freeze.
- Explaining a name mismatch with Social Security by writing "are the same person"; the phrase is not accepted.
- Submitting an income tax return as proof of Social Security benefits instead of a benefit statement or Benefit Verification Letter.
- Using cell phone bills as residency proof when they include no other services, or submitting only one utility bill.
- Leaving out the trust section or mobile home ownership paperwork when either applies; the Trustee cannot process the application without them.
- Not renewing: the form states the freeze must be renewed yearly, with documentation of eligibility.
Frequently asked questions
How do I apply for the Knox County property tax freeze?
Complete and sign the 2026 Senior Property Tax Freeze Application, attach your income and ID documents, and bring it to a Knox County Trustee location or mail it to P.O. Box 70, Knoxville, TN 37901. It cannot be submitted electronically or by email.
Who qualifies for the Knox County senior tax freeze?
You must be 65 on or before December 31, 2026, be on the deed or prove ownership, and live on the property as your primary residence in 2026. The combined 2025 income of you, your spouse and all co-owners must be within the limit printed on the form.
What is the deadline for the 2026 senior tax freeze application?
The signed application and all documentation must be received no later than April 5, 2027. The form notes that interest applies starting March 1st. An application not signed by all relevant parties cannot be processed.
What does the property tax freeze actually do?
It freezes your property taxes at the base amount owed in the year you apply, even if appraisal and assessment values change. If your taxes decrease, the frozen base also decreases. It covers one home and up to five acres, and other restrictions may apply.
Do I have to reapply for the tax freeze every year?
Yes. The form says you must renew the tax freeze yearly, and the Trustee's page says you reapply every year and provide documentation of eligibility once approved, for either the freeze or tax relief.
Can I fill out the senior tax freeze application online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not submit the application; you deliver it to a Trustee location or mail it, since electronic and email submission are not accepted.
Can I get help filling out the application?
Yes. Visit any Knox County Trustee location, no appointment necessary, Monday – Friday, 8 a.m.–4:30 p.m. Staff can help you complete the application and make the required copies at no cost to you.
Is the tax freeze the same as Property Tax Relief?
No. Tax relief is a payment credit funded by the State of Tennessee and is not an exemption. If you apply for both programs, submit an application for each but provide only one set of documentation.
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