Washington County

Washington County Tables a Senior Property Tax Freeze for About a Year and Looks at Expanding Tax Relief

A Washington County committee voted unanimously Sept. 29 to table a property tax freeze for homeowners 65 and older for about a year. It asked the Budget Committee to consider raising the county’s match on its existing tax relief program. The minutes go to the full County Commission on Oct. 26.

Tracy King

22 Oct 2026 • 6 min read

Washington County homeowners 65 and older are watching how the county handles property tax relief. Illustrative photo.

Washington County will not adopt a property tax freeze for homeowners 65 and older any time soon. At its Sept. 29 meeting, the county’s Property Tax Freeze Implementation Committee voted unanimously to table the idea for about a year, or at least until the 2027-2028 budget is finished. The minutes are on the Washington County Board of County Commissioners agenda for Monday, Oct. 26, where commissioners will receive them.

The committee did not stop there. It asked the county Budget Committee to look at raising the county’s match on its existing tax relief program. It also asked county leaders to press the local state legislative delegation for a higher income limit so more residents qualify.

What the committee decided

According to the minutes, Commissioner Freddie Malone moved to table a tax freeze program “for approximately one-year or at least until after the budget for the 2027-2028 fiscal year was complete.” The same motion asked the Budget Committee to “evaluate and consider increasing the percentage match associated with the county’s existing tax relief program.” Commissioner Masters seconded, and after more discussion the motion passed unanimously.

Trustee Storey chaired the meeting. Assessor McGuire served as vice chair, and Finance Director Meredith and Commissioners Malone, Masters and Sukel also took part. Mayor Grandy joined for part of the meeting.

Why the freeze was tabled

The minutes list the issues the committee weighed:

Staffing and cost. Storey and McGuire estimated the county would spend $166,000, plus or minus, each year to run a freeze program. That covers two new full-time employees, one in the Trustee’s office and one in the Assessor’s office, plus a one-time cost for computers and equipment.
No cost studies to borrow. Other Tennessee counties run freeze programs, but the minutes note there have been no fiscal impact studies, because the cost depends on each county’s tax increases and income limits.
Limits of the existing program. The county cannot change the income limits under its current tax relief program. It could, however, offer relief greater than the present 100 percent match, up to the actual tax bill.
Residency timing. A homeowner who buys by December can qualify for that tax year. The county cannot require a longer residency period.

Tax relief versus tax freeze: what’s the difference?

Tennessee has two separate programs that often get mixed up.

Tax relief is the program Washington County already offers. It credits part of the tax bill for qualifying older, disabled or veteran homeowners. Counties can add their own match on top. The committee wants to explore making that match bigger.

Tax freeze is a local-option program that Tennessee voters authorized in November 2006. The General Assembly passed the Property Tax Freeze Act in 2007. For qualifying homeowners 65 and older, the Comptroller says the taxes on the principal residence are frozen at a base amount. That amount generally will not change, even after a tax rate increase or a countywide reappraisal.

The frozen base does change in some cases. Two of them are when improvements raise the home’s value, and when the homeowner sells and buys another residence. That second point matters for older homeowners thinking about downsizing in a county with a freeze. Under the state program, the local jurisdiction pays the cost of running it, which is why staffing came up in Washington County’s discussion.

Which nearby counties have a freeze?

The Comptroller lists 28 counties with a tax freeze. Washington, Sullivan and Carter counties are not among them, and Johnson City is not on the list of 37 cities. A few comparisons:

County	Year adopted	2026 income limit
Blount	2007	$63,470*
Knox	2007	$63,470*
Sevier	2008	$49,190
Sumner	2008	$48,550
Washington	Not on the Comptroller’s list

*Local option income limit reported to the state Division of Property Assessments, according to the Comptroller.

The income limit push

The committee also asked the mayor, Storey and McGuire to talk with the area’s state legislators about raising the income limit for tax relief. The minutes say a higher limit “would broaden the program and provide additional relief to more citizens.” They also mention a private act, a state law that applies to just one county, as a possible way to raise the limit for Washington County alone.

The minutes close with a note that the freeze was tabled, so there were no next steps or action items.

Johnson City has taken its own steps on tax relief this year. See Johnson City Approves $129 Local Property Tax Relief for 2026 and Johnson City Adopts Ordinance 4950-26 Tax Relief 5-0.

Also on the Oct. 26 Commission agenda

Resolution 26-10-03 appointing members to the Water Task Force.
Resolution 26-10-06, up to $1,100,000 in education capital funds for seven school buses.
Resolution 26-10-07, a revised five-year Educational Capital Investment Plan for FY27-FY31, including up to $800,000 for design and engineering work to replace the roofs on the new and old annexes at David Crockett High School.
A Solid Waste equipment grant. The committee minutes in the packet describe it two ways. Public Works minutes mention “a grant for Hurricane Helene in the amount of $303,000,” while Budget Committee minutes say Solid Waste “has been awarded a $353,000 non-matching TDEC grant,” with another $15,000 needed to buy the equipment.

For other recent county business, see Washington County Lines Up $2.2 Million for Johnson City Water Lines and $500,000 for Baskette and Frank Stanton Roads.

Dates to know

Sept. 29, 2026 — Property Tax Freeze Implementation Committee votes to table a freeze.
Oct. 26, 2026 — County Commission receives the committee minutes.
Oct. 27, 2026, 6 p.m. — Joint meeting of the County Commission and Board of Education at Grace Meadows Farm in Jonesborough.
Nov. 12, 2026, noon — Cutoff for items on the next month’s Commission agenda.

What it means for Washington County homeowners

Apply for tax relief if you qualify. A freeze is at least a year away, but the existing tax relief program is available now, and its match may grow.
Downsizers, plan ahead. If a freeze is ever adopted, it is tied to the home you live in when you qualify. A move generally resets the base, so the timing of a sale and a purchase matters.
Watch the budget cycle. The committee tied its timeline to the 2027-2028 budget, so that is when the question is likely to come back.

Weighing a sale in Johnson City, Jonesborough or anywhere in Washington County? Start with a free home valuation, or request a cash offer if you would rather skip showings and pick your own closing date.

Did Washington County adopt a property tax freeze for seniors?

No. On Sept. 29, 2026, the county’s Property Tax Freeze Implementation Committee voted unanimously to table a freeze for about a year, or at least until the 2027-2028 budget is complete.

Why did the committee table the tax freeze?

The minutes cite about $166,000 a year in administrative costs, including two new full-time employees, plus the lack of any fiscal impact studies from other counties to estimate the cost.

What is the difference between tax relief and a tax freeze in Tennessee?

Tax relief credits part of a qualifying homeowner’s bill. A tax freeze, for homeowners 65 and older under an income limit, locks the tax on a principal residence at a base amount even when rates rise or reappraisal happens.

Does a Tennessee tax freeze carry over if I sell and buy another home?

No. The Comptroller says the base tax amount changes when the homeowner sells their home and purchases another residence, and when improvements increase the property’s value.

When does the Washington County Commission take this up?

The committee minutes are on the Oct. 26, 2026 County Commission agenda to be received. The cutoff for the next month’s agenda is Nov. 12, 2026 at noon.