Tax Freeze

What is Tax Freeze?

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 (PDF).

Senior Couple Smiling in Their Living Room

Do I Qualify for Tax Freeze?

You may be eligible for the Tax Freeze Program if you meet certain age, income, and residency requirements.
Check Qualifications now.

Apply for Tax Freeze

If you are a new applicant this year, the Tax Freeze Program will freeze your 2024 taxes based on the property tax amount for 2023.

If you were approved for the Tax Freeze Program prior to 2023, 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 2023 taxes, please contact Trustee Customer Service at 901-222-0200 to receive an application. The deadline to apply is April 5, 2024. Signed applications must be postmarked no later than April 5, 2024 for all entities, except for the City of Memphis (the deadline for the City of Memphis is October 6, 2023). In addition, please provide a copy of your tax return or contact our office at 901-222-0200 to request an affidavit to verify income if no tax return is available.