Requirements
What Are The Requirements?
Everyone applying for Tax Freeze must submit documentation proving they’re eligible for the program. 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.
Scroll down for a full list of accepted supporting documentation, or click here to take a quiz that’ll help you figure out which programs you’re eligible for and which documents you might need to provide.
- Proof of Ownership
- Paid tax bill listing the applicant as the property owner
- Most recent property deed
- Probated will
- Affidavit of heirship (in certain cases)
- Proof of Residency
- Valid driver license
- Valid state-issued ID
- Current voter registration card
- 2 different utility bills from 2024
- Social security letter
- VA letter
- Bank Statement from 2024
- Auto insurance policy declaration page
- Proof of Age
- Current driver license
- Current passport
- Birth certificate
- Current military ID
- Medicare card
- Valid Census record
- Proof of Income
- 2023 Income Tax Return
- Affidavit* (for those not required to file income taxes) plus 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
*Note: If you’re using an affidavit + documentation from all sources as your proof of income, you can click here to download the affidavit.
Other Documents
Depending on your circumstances, you may be asked to provide other documents, including but not limited to:
- Deceased owner’s death certificate
- Divorce decree / order
- Power of attorney
Am I Eligible?
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 12/31/2024.
- You must own your own home and use it as your primary residence.
- Your total, combined 2023 income must not exceed $48,250.*
*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).
How Do I Apply?
Ready to Apply? Click the button to download the Tax Freeze application.
Completed Applications
Once you’ve completed and signed your applications, submit them to our office (along with the required documentation) using the address, email address, or fax number below.
Mail / In Person
City of Chattanooga
Office of the City Treasurer
101 E. 11th St, Room 100
Chattanooga, TN 37402
Email
taxrelief@chattanooga.gov
Fax
(423) 643-7278
Need Help?
If you’d like help with your forms, call us at (423) 643-7274. We’re happy to help you over the phone or to schedule an appointment for in-person assistance. Click here to view the 2024-2025 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 2024 application deadline is April 5, 2025. Any applications delivered or postmarked after April 5, 2025 cannot be accepted. But there’s no need to wait — turn in your applications early for quicker processing.
Even though the application deadline is April 5, 2025, property taxes are still due by Friday, February 28, 2025. See the section titled “Payment of Taxes” under More Information for additional details.
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 fee 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, the taxes will revert to the amount they would be at the current tax rate and assessed value of your property.
Helpful 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 websitefor full program details.
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