The Tennessee Property Tax Freeze allows qualifying homeowners to keep the property tax amount on their principal residence at a base-year level, even if appraisals or tax rates increase. In Montgomery County, the program is generally available to taxpayers who are age 65 or older, or totally and permanently disabled, who meet the applicable household-income limit and apply through the Montgomery County Trustee.
The freeze is not a property-tax exemption. It limits the amount of tax owed under specific rules, and homeowners must reapply annually while continuing to qualify.
What is the Tennessee Property Tax Freeze?
The Tennessee Property Tax Freeze is a local-option program authorized by state law and explained by the Tennessee Comptroller’s Office.
For a qualifying homeowner, the property taxes on the principal residence are frozen at the base tax amount. The amount owed in the year the homeowner first qualifies. As long as the homeowner continues to meet the program’s requirements, the tax amount generally does not increase because of a countywide reappraisal or a higher property-tax rate.
However, the freeze is not a blanket exemption. The property continues to be assessed, and the base amount can change in limited situations, including:
- Improvements that increase the property’s value
- Newly discovered improvements or additions
- A sale followed by the purchase of another residence
- A later year in which the actual calculated tax is lower than the frozen amount
The homeowner must also provide documentation and apply each year.
Who qualifies for the freeze in Montgomery County?
Do you have to be 65 or older?
Age is one of the primary eligibility paths. The applicant generally must be at least 65 by the end of the tax year for which the application is filed.
The program also addresses qualifying homeowners who are totally and permanently disabled. Eligibility is not automatic based only on age or disability status. You must still meet the ownership, principal-residence, income, and documentation requirements established for the tax year.
What income limit applies?
The Tennessee Comptroller calculates income limits annually. For 2026, the Comptroller’s published table lists a $63,470 income limit for Montgomery County and a $63,470 limit for the City of Clarksville under the applicable local-option structure.
Because the limit can change each year, and because the applicable limit may depend on whether your property is in the county, inside Clarksville city limits, or subject to a particular local adoption, verify the current limit directly with the Tennessee Comptroller and the Montgomery County Trustee.
The income calculation generally considers income from all sources for the owners and, where applicable, spouses. That may include Social Security, pensions, retirement income, wages, veterans’ benefits, interest, dividends, and other reportable sources.
Does the home have to be your primary residence?
Yes. The freeze is limited to your principal residence. A second home, investment property, or rental property generally will not qualify.
The Comptroller defines a principal residence in connection with the homeowner’s legal residence, including voting purposes. You cannot claim the freeze on multiple homes in different jurisdictions.
How does the freeze differ from Property Tax Relief?
Is Tax Relief the same as Tax Freeze?
No. Tennessee’s Property Tax Relief and Property Tax Freeze programs are separate programs, although a homeowner may potentially qualify for both.
The Property Tax Relief program generally provides a credit toward property taxes for eligible low-income elderly or disabled homeowners. It also includes a separate relief path for qualifying disabled veterans and certain surviving spouses.
The Property Tax Freeze, by contrast, establishes a base tax amount for the principal residence and limits future increases while the homeowner remains eligible.
A homeowner approved for Tax Relief is not automatically approved for the Tax Freeze. The Comptroller explains that approval for Tax Relief may provide evidence of age and income, but a separate Tax Freeze application is still required.
For a Clarksville-specific explanation of veteran-related property-tax benefits, see Haus Realty & Management’s guide to property-tax exemptions and relief for veterans in Clarksville.
When can Montgomery County homeowners apply for the 2026 freeze?
The Montgomery County Trustee’s 2026 application window opens November 1, 2026, and runs through April 5, 2027.
That deadline matters if you are planning your household finances, gathering income records, or waiting for a disability determination. Do not wait until the final weeks if your documentation may take time to obtain.
For the 2026 Tax Freeze application, the Trustee’s guidance indicates that the 2026 property taxes must be paid in full before applying. Confirm that requirement, the exact deadline, and the documents needed with the Trustee before submitting your application.
The application office is:
Montgomery County Trustee’s Office
Montgomery County Veterans Plaza
350 Pageant Lane, Suite 101-B
Clarksville, TN 37040
Phone: 931-648-5717
Start with the Trustee even if your property is inside Clarksville city limits. The Trustee can explain how the county and city portions are handled and whether you need to coordinate with the City of Clarksville’s collecting office.
Does the freeze cover both county and city property taxes?
What happens if I live inside Clarksville city limits?
A Clarksville homeowner may receive both:
- A Montgomery County property-tax charge
- A City of Clarksville property-tax charge
The county and city portions are separate governmental charges, even though they may appear together in your overall annual tax obligation. A home outside Clarksville city limits generally has a county portion but not the city portion.
The Tax Freeze program has been adopted by both Montgomery County and the City of Clarksville. However, local administration and the precise application of the freeze to each portion should be confirmed for your property.
Haus Realty & Management’s Clarksville property-tax guide explains how appraised value, Tennessee’s 25% residential assessment ratio, and the applicable county and city rates affect a homeowner’s bill.
This distinction is especially important when you estimate your savings. A freeze on the county portion does not necessarily answer every question about the city portion, special assessments, delinquent charges, or other amounts that may appear on a bill.
Why does a property-tax freeze matter when appraisals are rising?
Clarksville and Montgomery County continue to experience residential growth, new construction, and changing market values. When appraisals rise or local governments adjust tax rates, homeowners can see higher tax obligations even if their mortgage payment has not changed.
A qualifying freeze can provide more predictable planning for an older homeowner or a homeowner with a qualifying permanent disability. It may help protect a fixed-income household from increases caused by:
- Countywide reappraisal
- Higher assessed values
- Local tax-rate increases
- Continued growth and infrastructure demands
The freeze does not erase the underlying assessment. It limits the tax amount under the program’s rules. New additions, major improvements, or changes to the property can affect the base amount.
Haus Realty & Management expert contribution
“Clarksville homeowners should treat the Property Tax Freeze as a planning tool, not an automatic exemption,” says a Haus Realty & Management representative. “Before you budget around a frozen amount, confirm whether your property is inside the city limits, identify every portion of your tax bill, and ask the Trustee how a sale, move, renovation, or ownership change would affect your eligibility.”
That advice is particularly important for homeowners considering a move near Fort Campbell, a downsizing decision, or a transfer to a trust.
What happens if you sell, move, or transfer the home?
Does the freeze transfer to the buyer?
No. The frozen benefit does not transfer to the buyer. The buyer must qualify independently and submit a new application.
When you sell, your eligibility on that property ends. The buyer’s taxes are then determined under the rules applicable to the buyer and the property.
Does the freeze follow you to a new home?
No. If you move to another residence, the old base tax does not follow you. You must reapply for the new principal residence, and a new base tax is established based on the new property and the year in which you reestablish eligibility.
This is a critical point for a Fort Campbell retiree who is downsizing, relocating to another part of Montgomery County, or moving closer to family. Do not assume that an existing freeze transfers simply because you remain eligible by age or disability.
What if I transfer the property into a trust?
A trust can be accepted as evidence of ownership in some Tax Freeze situations, but the ownership structure matters. A transfer to a revocable living trust, irrevocable trust, or another arrangement may affect how the county determines ownership and principal-residence status.
Before transferring a frozen property into a trust, contact the Montgomery County Trustee and, if necessary, the Tennessee Comptroller. Ask for confirmation based on the exact trust documents and who serves as trustee, beneficiary, and occupant.
Do not rely solely on general estate-planning assumptions when a tax benefit is involved.
What should you bring when applying?
The Trustee may request documentation such as:
- Government-issued identification
- Proof of age or qualifying disability
- Deed, tax bill, or other proof of ownership
- Proof that the property is your principal residence
- Income records for all required owners and spouses
- Social Security, pension, VA-benefit, wage, interest, and dividend statements
- Trust documents, if the property is held in a trust
Ask the Trustee for the current application and document checklist before visiting. Requirements can change from one tax year to the next.
How do mortgage rates affect the decision to buy or stay?
Property taxes are only one part of the housing budget. Freddie Mac’s Primary Mortgage Market Survey reported an average 30-year fixed mortgage rate of 6.95% for the week ending September 17, 2026, up from 6.76% the previous week.
For an older homeowner deciding whether to stay, downsize, or buy another property, the full comparison should include:
- The current frozen tax amount
- The estimated tax on a replacement home
- Mortgage rates and financing costs
- Insurance and maintenance
- Selling expenses
- Moving costs
- Whether the freeze must be reestablished at a higher base amount
If you are questioning your assessment rather than applying for a freeze, review Haus’s guide to appealing Montgomery County property taxes. An appeal challenges the assessed value; it is separate from the Tax Freeze application.
What should Clarksville homeowners do next?
If you believe you may qualify for the Tennessee Property Tax Freeze:
- Confirm that the home is your principal residence.
- Review your age, disability, ownership, and household-income eligibility.
- Gather income and ownership documents.
- Note the November 1, 2026 opening date.
- Apply through the Montgomery County Trustee before the April 5, 2027 deadline.
- Ask how the county and city portions of your tax bill will be treated.
- Contact the Trustee before selling, moving, renovating, or transferring the property into a trust.
The most reliable answer for your situation will come from the Montgomery County Trustee and the Tennessee Comptroller, not from a prior owner’s tax bill or an assumption that the benefit transfers with the property.
If you are buying or selling in Clarksville and need help comparing property taxes, ownership costs, or a potential move, contact Haus Realty & Management. Our experienced team can help you evaluate the real estate implications while you verify program eligibility with the appropriate government offices.
