Tax Freeze
The City of Chattanooga Tax Freeze Program was implemented to help senior citizens by freezing the property tax amount on their primary residence (including mobile homes) for one year. Applications must be submitted and approved annually to keep the tax amount “frozen” in future years.
Click the topics below to learn more about the Tax Relief program
Unlike Tax Relief, which has 4 eligibility classifications, there's only one way to qualify for Tax Freeze — by being 65 years of age or older and falling below the program's income limit.
- You must be 65 on or before 12/31/2023
- You must own your own home and use it as your primary residence.
- Your total, combined 2022 income must not exceed $44,390.*.
*Note: "total, combined income" includes all sources of income from the applicant, their spouse (if married), and anyone listed on the property deed (including the resident remainder of a Life Estate).
Anyone applying for Tax Freeze must submit documentation proving their eligibility. The four primary eligibility requirements are shown below along with a list of the documents you can use to verify that you qualify for the programs. Please note, only one form of documentation is needed for each eligibility category.
1. Proof of Ownership
- Paid tax bill listing the applicant as the property owner
- Most recent property dee
- Probated will
- Affidavit of heirship (in certain cases)
2. Proof of Age
- Signed and completed Tax Relief Voucher (ACV)
- Current Driver License
- Current Passport
- Birth Certificate
- Current Military ID
- Medicare card
- Valid census record
3. Proof of Residency
- Valid driver license
- Valid state-issued ID
- Current voter registration card
- 2 different utility bills from 2023
- Social security letter
- VA letter
- Bank statement from 2023
- Auto insurance policy declaration page
4. Proof of Income
- Signed and completed Tax Relief Voucher (ACV)
Note: The ACV option is only available to ”Elderly” and “Disabled” Tax Relief applicants. Disabled vets and vet’s widows must choose one of the other options to prove their income for Tax Freeze.
- 2022 Income Tax return
- Affidavit (for those not required to file income taxes) + proof of income from all sources, including:
Social Security (SSA)
Supplemental Support Income (SSI)
Pension & Retirement
Wages & Salary
Veteran’s benefits
Worker’s Compensation
Dividends & Interest
Rental income
All other income sources
If you’re using an affidavit + documentation from all sources as your proof of income, click here to download the affidavit.
Applications
Ready to Apply? Download any of the 2023 program applications:
Completed Applications
Once you’ve completed and signed your applications, submit them to our office (along with the required documentation) using the address or email address below.
Mail / In person
City of Chattanooga
Office of the Treasurer
101 E. 11th St., Room 100
Chattanooga, TN 37402
Email
taxrelief@chattanooga.gov
Need Help?
If you would like help with your forms, you can call us at (423) 643-7274. We’re happy to help you over the phone or to schedule an appointment for in-person assistance. View the 2023-2024 appointment schedule.
Incomplete Applications
Please note, we cannot accept incomplete or unsigned applications. Applications that are not filled out or are missing signatures will not be processed. Instead, they will be returned to you for completion.
Application Deadline
The 2023 application deadline is April 5, 2024. Any applications delivered or postmarked after April 5, 2024 cannot be accepted. By there’s no need to wait — turn your applications in early for quicker processing. Even though the application deadline is April 5, 2024, property taxes are still due by Thursday, February 29, 2024. Any unpaid balance remaining after February 29, 2024 will accrue interest monthly.
Important Program Details
Tax Freeze applies to your City property taxes only. It does not freeze your Hamilton County property taxes.
Tax Freeze applies to the taxes only. If your City of Chattanooga property tax bill includes fees (such as a stormwater see or a CBID fee), only the taxes will be frozen, not the fees.
Tax Freeze freezes your City taxes for one year. In order to keep the taxes frozen, you must re-apply for the program every year. If you fail to re-apply in a future year, then the taxes will revert to the amount they would be at the current tax rate and assessed value of your property.
Additional Resources
The information above is only an overview of the Tax Freeze program. If you have questions not answered by this page, please visit the State of Tennessee Tax Freeze website for full program details.
Still have questions?
Tax Relief applies to both City and County taxes. So, you only need to submit one application to either the City of Chattanooga or Hamilton County
Still have questions?
- Give us a call at (423) 643-7274 or
- Email our Senior Programs Team at taxrelief@chattanooga.gov or
- Visit our office at Chattanooga City Hall, 101 E. 11th St, Room 100, Chattanooga, TN 37402
City of Chattanooga
Office of the City Treasurer
101 E 11th St, Room 100, Chattanooga, TN 37402
(423) 643-7274
taxrelief@chattanooga.gov