The Tax Freeze Program was created to help seniors (65 and older) by freezing the tax amount on their primary residence for future years. Mobile homes are included. For additional information, download the latest Tax Relief-Tax Freeze Brochure
Do I Qualify for Tax Freeze?
You may be eligible for the Tax Freeze Program if you meet certain age, income, and residency requirements.
Apply for Tax Freeze
If you are a new applicant this year, the Tax Freeze Program will freeze your 2018 taxes based on the property tax amount for 2017.
If you were approved for the Tax Freeze Program prior to 2017, your taxes will be "frozen" based on the year of your approval.
Improvements to the primary residence (such as adding a room, carport, or garage) will result in a "proportional increase" to the frozen base tax amount. Certain land use restrictions may make a portion of the property ineligible.
To apply for Tax Freeze on 2017 taxes, please contact Trustee Customer Service at 901-222-0200, option 2 to receive an application. The deadline to apply is April 5, 2018. Signed applications must be postmarked no later than April 5, 2018 for all entities, except for the City of Memphis (the deadline for the City of Memphis is October 5, 2017). In addition, please provide a copy of your tax return or contact our office at 901-222-0200 for the tax freeze affidavit to verify income if no tax return is available.