Dickson County Exploring Property Tax Freeze for Qualifying Seniors

Charlotte, TN — Dickson County officials are considering a property tax freeze that could protect qualifying senior homeowners from future increases caused by a higher county tax rate or countywide property reappraisal.

County Mayor Danny Williams included the proposal in the 100 day plan he presented to the Dickson County Commission during its Sept. 8 work session.

The commission did not adopt the program or select an income limit at the meeting. Williams said county officials need additional information about eligibility, administration and the potential loss of future tax revenue before commissioners make a decision.

Tennessee’s Property Tax Freeze Act allows counties and municipalities to establish local programs for homeowners who are at least 65 years old and meet an annual income requirement.

Under the program, property taxes on a qualifying homeowner’s principal residence are generally frozen at the amount owed during the first year the homeowner qualifies. The frozen bill would generally remain unchanged despite a later tax-rate increase or countywide reappraisal, provided the homeowner continues to qualify each year.

“This is something that we want input on,” Williams told commissioners. “I think this is very important.”

To qualify under state rules, an applicant must own a principal residence in a participating jurisdiction, reach age 65 by the end of the application year and fall within the applicable income limit. The homeowner must reapply annually and provide proof of age, ownership and income. Income from all owners and sources is considered, including Social Security, pensions, wages, veterans benefits, interest and dividends.

The Tennessee Comptroller calculates a standard income limit for each county annually. For tax year 2026, Dickson County’s standard limit is $48,150. State records also show a higher local-option limit of $63,470 for jurisdictions choosing that alternative. Dickson County has not yet adopted a countywide freeze or selected which threshold it would use.

The City of Burns already appears separately on the state’s 2026 list with the higher $63,470 local-option limit. A county program would apply to Dickson County taxes and would be separate from any municipal property-tax freeze.

Williams said an early estimate suggested a county program could affect approximately $250,000 in revenue, but he emphasized that more work is needed to determine the actual financial impact.

That figure was not supported by a detailed analysis presented during the meeting. Commissioners were not told how many Dickson County homeowners would qualify under either income threshold, how many would be expected to apply or how the cost could change following future reappraisals or tax-rate increases.

The program would not necessarily reduce a participant’s current tax bill. Instead, it would generally cap the amount owed at the homeowner’s qualifying-year level. If the normally calculated tax bill later falls below the frozen amount, state rules require the homeowner to pay the lower figure. Improvements that increase the property’s value can also cause the frozen amount to be adjusted.

The freeze would apply only to the qualifying homeowner’s principal residence. On farms and greenbelt property, it would cover only the residential portion and no more than five acres. Commercial, industrial and agricultural portions of the property would not be included.

Commissioner Britt said he and former County Mayor Bob Rial previously met with representatives of the County Technical Assistance Service to discuss the program. He encouraged Williams to invite the organization to explain the rules and financial implications to the full commission.

Williams agreed and said the county trustee and property assessor should also participate in the discussion. The trustee would determine eligibility and maintain the program’s records, while the assessor would assist in calculating the frozen tax amount.

The mayor suggested beginning a future work session early to allow time for a detailed presentation and questions from commissioners.

For now, the proposal remains under study.