TRUSTEE


Tax Relief

Elderly HomeownerDisabled HomeownerDisabled Veteran Widow(er) of a Disabled Veteran

Eligibility Requirements for an Elderly Homeowner

  • Must be 65 or older on or before December 31, 2017.
  • Must provide evidence of age such as Medicare card and/or driver's license.
  • Must own and use the property on which you are applying as your primary residence. The value of your property does not determine whether you can apply; however the maximum market value on which tax relief is calculated will be on the first $27,000. If your residence is a mobile home, a copy of your title or bill of sale is required.
  • Combined 2016 annual income for you, *your spouse and all other owners of the property cannot exceed $29,180.
  • Annual income from all sources includes, but is not limited to:
    • Social Security (after Medicare is deducted)
    • Supplemental Security Income (SSI)
    • Retirement or Pension benefits
    • Veterans' Administration benefits
    • Worker's Compensation
    • Salaries or Wages
    • Interest or Dividends

You are required to provide documentation such as a copy or your tax return, 1099, W-2, etc.
*The income of the applicant's spouse is required regardless of ownership or residency.

Eligibility Requirements for a Disabled Homeowner

  • Must have been rated totally and permanently disabled by Social Security Administration or other qualified agency on or before December 31, 2016.
  • Must provide evidence of age such as Medicare card and/or driver's license.
  • Must own and use property on which you apply as your primary residence. The value of your property does not determine whether you can apply; however the maximum market value on which tax relief is calculated will be on the first $23,500. If your residence is a mobile home, a copy of your title or bill of sale is required.
  • Combined 2015 annual income for you, *your spouse and all other owners of the property cannot exceed $29,180. Refer to the list above for information regarding income sources.
  • Where do I apply?

    Call the Rutherford County Trustee's Office. If your property is within city limits, you may also contact your city collecting official to apply.
    Trustee's Office (615) 898-7705
    Murfreesboro (615) 893-5210
    Smyrna (615) 459-2553
    Lavergne (615) 793-3388
    Eagleville (615) 274-2922

    When do I apply?

    You may apply beginning when you receive your 2016 county and/or city property tax bill. The deadline to apply is 35 days after the jurisdiction's delinquency date. Taxes must be paid by this time also.

    Eligibility Requirements for a Disabled Veteran

    Your disability must meet one of the following categories:w

    • A service-connected disability that resulted in:
      Paraplegia OR
      Permanent paralysis of both legs and lower part of the body resulting from traumatic injury or disease to the spinal cord or brain; OR
      Loss, or loss of use of, two (2) or more limbs; OR
      Legal blindness
    • A total and permanent disability rating from a service connected disability.
    • A 100% total and permanent disability rating from being a prisoner of war.
    • Must own and use property on which you apply as your primary residence. If your residence is a mobile home, a copy of your title or bill of sale is required.
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    Eligibility Requirements for a Widow(er) of a Disabled Veteran

    • Property tax relief shall also be extended to the surviving spouse of a disabled veteran who at the time of the disabled veteran’s death was eligible for disabled veteran’s property tax relief by meeting one of the following categories:
      A service-connected disability that resulted in:
      Paraplegia OR
      Permanent paralysis of both legs and lower part of the body resulting from traumatic injury or disease to the spinal cord or brain; OR
      Loss, or loss of use of, two (2) or more limbs; OR
      Legal blindness
    • A total and permanent disability rating from a service connected disability.
    • A 100% total and permanent disability rating from being a prisoner of war.
    • Death resulting from a service-connected, combat-related cause or KIA (combat-related).
    • Must provide a copy of spouse’s death certificate.
    • Must provide a form of personal ID such as your social security card, driver’s license, or military ID.
    • Must own and use property on which you apply as your primary residence. The value of your property does not determine whether you can apply; however the maximum market value on which tax relief is calculated will be on the first $175,000. If your residence is a mobile home, a copy of your title or bill of sale is required.
    • A surviving spouse must have been married to the veteran at the time of death and may not have remarried in order to be eligible
    • A surviving spouse of a veteran may apply where the veteran's death is the result of a disability that is later recognized by the VA as an eligible disabiity.
    • The surviving spouse of disabled veteran who was killed while deployed, away from home base of training, and in support of combat operations may apply.

    Determination of eligibility for either of these categories will be made based on information provided by the VA through use of consent forms (F-16) for a Disabled Veteran or (F-16S) for a Widow(er) of a Disabled Veteran available at the county trustee’s office or the city collecting official’s office. You may contact the VA office at 1-800-827-1000

    Where do I apply?

    Call the Rutherford County Trustee's Office. If your property is within city limits, you may also contact your city collecting official to apply.
    Trustee's Office (615) 898-7705
    Murfreesboro (615) 893-5210
    Smyrna (615) 459-2553
    Lavergne (615) 793-3388
    Eagleville (615) 274-2922

    When do I apply?

    You may apply beginning when you receive your 2015 county and/or city property tax bill. The deadline to apply is 35 days after the jurisdiction’s delinquency date. Taxes must be paid by this time also.