The Senior Property Tax Freeze is not mentioned often, but it is something that many depend on in Rutherford County. The freeze will actually keep property taxes from increasing on approved homes.

To protect qualifying seniors from increasing property taxes, Rutherford County and the Town of Smyrna have adopted the Senior Tax Freeze.  This program “freezes” the tax amount on qualifying residences in the year they apply and are approved.  To qualify the applicant must be 65 years old or older, live on the property as their primary residence and have a total household income of $39,540 or less.

Frozen properties pay the frozen amount or the actual tax whichever is lower.  Taxes may decrease, but the qualifying homeowner will not pay more than the frozen amount.

Following the 2010 reappraisal, taxes on many of the frozen properties decreased below the frozen amount.  This amount has been consistent for the last 3 years.  Tax rates for Rutherford County and the Town of Smyrna have increased for the 2013 tax year.  Frozen properties that had a tax amount lower than the frozen amount will experience an increase in their property taxes.  These properties will pay the new actual amount or the frozen amount whichever is less.

Mitchell confirmed with WGNS that Murfreesboro, La Vergne and Eagleville do not participate in the tax freeze program. 

Contact and Source Information:

Teb Batey
Rutherford County Trustee
615-898-7705

Rob Mitchell
Rutherford County Assessor of Property
615-898-7750