What is a tax freeze and how does it work?

A program adopted by Rutherford County in which qualified homeowners age 65 and older can “freeze” the tax due on their property at the amount for the year they qualify.

“If” your property is sold or you no longer qualify for the tax freeze, the property is taxed at the current value and current rate.

If an improvement is made to the property (remodeled/upgraded) on which the tax is frozen, the frozen amount will increase with the added value.

The maximum land area that can be frozen is five (5) acres.

The income limit will be recalculated each year. Reapplication must be made each year to remain in the program.

Tax Freeze only applies to your primary residence.