LYNCHBURG, Tenn. — They have similar sounding names but are two very differing programs and at Monday night’s Metro Council meeting Municipal Technical Advisory Services (MTAS) officials were on hand to compare and contrast the state-funded Tax Relief program and the optional local Property Tax Freeze.
Moore County already participates in the state’s Tax Relief program, which is designed to help elderly, disabled and disabled veteran homeowners with limited income. Under that program, the State of Tennessee sends funds directly to the county trustee to cover a portion of qualifying residents’ property tax bills. Moore County matches the state contribution. Because it is state-administered and state-funded, the county does not bear the administrative burden or direct cost of running the program.
To qualify for Tax Relief, homeowners must meet specific income guidelines — roughly just under $40,000 in household income, though the exact threshold is set annually by the state. Eligible residents see an immediate reduction in their tax bill because the state effectively pays part of it on their behalf.
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The Property Tax Freeze, by contrast, is a locally adopted program that Moore County does not currently participate in. Unlike Tax Relief, the freeze does not reduce a homeowner’s tax bill. Instead, it locks in a qualifying homeowner’s tax rate at its current level. The benefit only occurs if the county later raises property taxes. If no tax increase occurs, the homeowner sees no financial change.
The freeze program is available to homeowners age 65 or older who own and occupy their primary residence and meet income limits. In Moore County, that income threshold would be higher than the Tax Relief program — approximately $49,000 based on current state calculations. The freeze would apply only to the residence and up to five acres of property.
Administration of the freeze would fall to the county. The trustee’s office would be responsible for collecting income documentation, verifying eligibility annually and managing re-certifications. If adopted, the program would require participants to reapply each year. Missing a reapplication deadline would remove the freeze and reset the tax rate to the current level.
MTAS’s Joe Griffin also explained that the freeze program would also likely require a separate office in order to protect citizen privacy and addition staff to help local officials process applications.
Unlike Tax Relief, which is supplemented by state funding, the freeze program is funded locally. That means if the county raised property taxes in the future, some taxpayers could pay more in order to offset the portion of revenue that would not increase for frozen accounts.
During Monday’s discussion, officials emphasized that both programs aim to help senior residents, but they serve different populations and carry different financial implications for the county. No action was taken on adopting a local freeze program, and council members indicated further review would be needed before considering such a step.
No formal motions were made after the presentation, and no votes were taken on the matter. •
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