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Tax Relief
Elderly or Disabled Homeowner


Eligibility Requirements for a Elderly Homeowner:

  • Must be 65 or older before December 31 of current tax year.
  • Must provide evidence of age
  • Must own and use the property on which you are applying as your primary residence (proof of residency may be requested). The value of your property does not determine whether you can apply; however the maximum market value on which tax relief is calculated will be on the first $23,000. If your residence is a mobile home, a copy of your title or bill of sale is required.
  • Combined 2014 annual income for you, *your spouse and all other owners of the property cannot exceed $28,690.

Eligibility Requirements for a Disabled Homeowner:
  • Must have been rated totally and permanently disabled by Social Security Administration or other qualified agency on or before December 31 of current tax year.
  • Must provide evidence of age.
  • Must own and use property on which you apply as your primary residence.(proof of residency may be requested). The value of your property does not determine whether you can apply; however the maximum market value on which tax relief is calculated will be on the first $23,000. If your residence is a mobile home, a copy of your title or bill of sale is required.
       
  • Combined 2014 annual income for you, *your spouse and all other owners of the property can not exceed $28,690.

*The income of all applicant's spouse is required regardless of ownership or residency.

Annual income from all sources includes, but is not limited to:
  • Social Security (after Medicare is deducted)
  • Supplemental Security Income (SSI)
  • Retirement or Pension benefits
  • Veterans' Administration benefits
  • Workers' Compensation
  • Salaries or Wages
  • Interest or Dividends

Disabled Veteran & Widow(er) of a Disabled Veteran

NEW LEGISLATION

Key changes for disabled veteran and qualified widow(er) homeowner include:

T.C.A. 67-5-704(a)

Changes the market value from $175,000 to $100,00.

T.C.A. 67-5-704(a)(2)(A)

Adds an income limit of $60,000 for disabled veterans and widow(er)s when applying as a new applicant for 2015 (Documentation is required). Prior to 2015, income was not required.

INCOME INFORMATION for both categories

Combined 2014 annual income for you, *your spouse and all other owners of the property cannot exceed $60,000. (Documentation of income is required)

Annual income from all sources includes,
  • Social Security (after Medicare is deducted)
  • Supplemental Security Income (SSI)
  • Retirement or Pension benefits
  • Veterans’ Administration benefits
  • Worker’s Compensation
  • Salaries or Wages
  • Interest or Dividends

* The statute requires the income of the applicant's spouse be reported regardless of ownership or residency.


Eligibility Requirements for a Disabled Veteran:

Your Disability must meet one of the following categories:

  • A service-connected disability that resulted in:
    • Paraplegia OR
    • Permanent paralysis of both legs and lower part of the body resulting from traumatic injury or disease to the spinal cord or brain: OR
    • Loss, or loss of use of, two(2) or more limbs; OR
    • Legal blindness
  • A total and permanent disability rating from a service-connected disability.
  • A 100% total and permanent disability rating from being a prisoner of war.

Must own and use property on which you apply as your primary residence (proof of residency may be requested). The value of your property does not determine whether you can apply; however the maximum market value on which tax relief is calculated will be on the first $100,000. If your residence is a mobile home, a copy of the title or bill of sale is required.

Must meet income requirements.


Eligibility Requirements for a Widow(er) of a Disabled Veteran:

Property tax relief shall also be extended to the serving spouse of a disabled veteran who at the time of the disabled veteran's death was eligible for disabled veterans' property tax relief. If a subsequent amendment to the law would have been made the deceased veteran eligible, then property tax relief shall also be extended to the surviving spouse. One of the following categories must be met:
  • A service-connected disability that resulted in:
    • Paraplegia OR
    • Permanent paralysis of both legs and lower part of the body resulting from traumatic injury or disease to the spinal cord or brain; OR
    • Loss, or loss of use of, two (2) or more limbs; OR
    • Legal blindness
  • A  total and permanent disability rating from a service-connected disability.
  • A 100% total and permanent disability rating from being a prisoner of war.
  • Death resulting from a service-connected, combat-related cause or KIA (combat-related).
  • Death resulting from being deployed, away from any home base of training and in support of combat operations.
      Must provide a copy of spouse's death certificate.

      Must provide a form of personal ID such as your social security card, driver's license, or military ID.

      Must own and use property on which you apply as your primary residence (proof of residency may be requested). The value of your property does not determine whether you can apply; however the maximum market value on which tax relief is calculated will be on the first $100,000. If your residence is a mobile home, a copy of your title or bill of sale is required.

      A surviving spouse must have been married to the veteran at the time of death and may not have remarried in order to be eligible.

      Must Meet income requirements
       
        • Determination of eligibility for either of these categories will be made based on information provided by the VA through use of consent forms (F-16) for a Disabled Veteran or (F-16S) for a Widow(er) of a Disabled Veteran available at the county trustee's office. You may contact the VA office at 1-800-827-1000.


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