JONESBOROUGH, Tenn. (June 23, 2026) — During a special workshop on Monday, the Washington County Commission heard a presentation from the Tennessee Comptroller of the Treasury regarding the potential adoption of the state’s Property Tax Freeze program for the first time.

Authorized by the Tennessee General Assembly in 2007, following voters’ approval of a constitutional amendment the previous year, the program allows qualifying homeowners to "freeze" the property taxes on their principal residence. If adopted in Washington County, this would ensure that the amount of property taxes owed by eligible seniors remains stable, following reappraisal or tax rate changes.

Over the past several months, Mayor Joe Grandy, Trustee Rick Storey and Assessor Robbie McGuire have worked closely with the comptroller and officials from several other counties to learn how the program operates and what each office must do to administer it successfully.

“There is a lot of work that will go into the operation of the new program, but the benefit to those who qualify will be worth it,” Grandy said.

Ken Morrell, representative from the Tennessee Comptroller of the Treasury, Division of Property Assessments, said Monday that 27 counties and 36 municipalities in the state have adopted the program.

Key provisions of the Property Tax Freeze program include:

• Eligibility: To qualify, homeowners must be 65 years of age or older by the end of the year in which they apply. Applicants must own and occupy their principal residence and meet annual income limits established by the state.
• Frozen Tax Amount: Once a homeowner qualifies, their base tax amount is frozen at the level of taxes owed in the year they first enter the program.
• Annual Application: Participants are required to file an application annually with the county trustee to verify continued eligibility.
• Exceptions: The base tax amount may only change if improvements are made to the property that increase its value, or if the homeowner sells their residence and purchases another.

It is important to note that the tax freeze applies only to the primary residence of the qualifying homeowner. Taxes on property portions used for non-residential purposes, such as commercial or agricultural use, are not covered under the freeze.

The freeze also differs from the property tax relief currently offered by Washington County. Unlike the freeze, the relief program provides direct reimbursement or credit toward property taxes and is not dependent on local county commission adoption. Tax relief is a state-funded program available to qualifying low-income elderly and disabled homeowners, as well as disabled veterans and their surviving spouses. Washington County currently matches the funds provided by the state through the relief program.

Morrell explained that, unlike the tax relief program, the tax freeze is a local option program that would be funded entirely by the county. Because the freeze effectively caps the tax liability for eligible homeowners even as property values or tax rates rise, widespread participation could lead to a long-term reduction in anticipated property tax revenues, requiring commissioners to carefully weigh the benefit to senior residents against the potential strain on the county’s future fiscal resources.

No action was taken on the measure on Monday. For the program to take effect in Washington County, the commission must formally approve a resolution. This local option process allows the commission to evaluate the specific fiscal impacts and administrative considerations before committing the county to the program.

For more information about tax relief and tax freeze programs, visit www.comptroller.tn.gov or contact the Washington County Trustee’s office at 423-753-1602.

Following the workshop, the commission reconvened for its regularly scheduled meeting, during which the governing body:

• approved a resolution to allocate a portion of the County Farm for use by the county’s highway department;
• approved a resolution accepting a bid and authorizing the sale of a portion of the county-owned property located at 115 County Farm Road for $38,570 to Brian Moody.

The next regular meeting of the Washington County Commission is scheduled for Monday, July 27, at 6 p.m. in Courtroom 7 of the George P. Jaynes Justice Center, located at 108 W. Jackson Blvd. in Jonesborough.

The meetings are streamed on the county’s YouTube channel: www.youtube.com/@WashingtonCountyTNGovernment.