Cheatham County commissioners hear detailed briefing on local property tax‑freeze option; place issue on next meeting agenda

A representative of the Division of Property Assessments in the Tennessee Comptroller of the Treasury’s office told the Cheatham County Commission on July 14 that a local property tax‑freeze would freeze tax amounts for eligible homeowners — not assessed values or tax rates — and that the program carries administrative costs the county must decide whether to accept.

The presentation, given by Ryan (Division of Property Assessments, Comptroller of the Treasury), explained eligibility and mechanics: the local tax freeze applies only to residential property up to five acres, requires the homeowner to be 65 by Dec. 31 of the tax year, mandates annual reapplication and income certification, and is administered locally by the county trustee or city collecting official with assistance from the assessor. Ryan said, “the fundamental concept is it's the tax amount that's frozen, not the value, not the assessment, not the rate.” The legal authority cited was state statute TCA 67‑5‑705 and administrative rules of the State Board of Equalization.

Why it matters: the program…