Property Tax Relief for Surviving Spouses

Authorizes property tax relief to surviving spouses of disabled veterans who would have been eligible for relief had the veteran qualified under later amendments to the law. The tax relief is in an amount necessary to pay or reimburse such taxpayers for all or part of the local property taxes paid for a given tax year on that property that the disabled veteran owned and used as the disabled veteran's residence. The property tax relief is extended to the surviving spouse of a disabled veteran who, at the time of the disabled veteran's death, was eligible for disabled veterans' property tax relief, as long as the surviving spouse:

(1) Does not remarry;
(2) Solely or jointly owns the property for which tax relief is claimed; and
(3) Uses the property for which tax relief is claimed exclusively as a home.

Public Chapter No. 884 (2006) adds that if a subsequent amendment to the law concerning eligibility as a disabled veteran would have made the deceased veteran eligible for disabled veterans' property tax relief, then property tax relief will also be extended to the surviving spouse. This applies to tax years beginning on or after January 1, 2011.

Public Chapter No. 481 (2015) changes below.

1. Must own and use property as primary residence.  The maximum market value on which tax relief is calculated is $175,000.                                                                                                                                                                                                                                                                                                                                                                                                       

For more information on the changes to the Property Tax Relief Program read Public Chapter No. 1065 (2016).

Click here to view Tennessee Comptroller of the Treasury Property Tax Relief Fact Sheet.