The City of Manchester participates in the State of Tennessee Property Tax Freeze program.

Homeowners that qualify for the program will have property taxes on their principal residence frozen at a base tax amount.   The homeowner must apply each tax year to verify continued qualification for the program.

Situations where the base tax amount would change for a homeowner:

  • When improvements are made to the property resulting in an increase in its value.
  • When the homeowner sells their home and purchases another residence.
  • The tax freeze is available only on the principal place of residence of the qualifying homeowner located within the City of Manchester.

Eligibility

To qualify for the state property tax freeze, the homeowner must apply each year.   In addition, the following criteria is required:

  • Own their principal place of residence.
  • Be 65 years of age or older by the end of the current year.
  • Have an income from all sources that does not exceed the State limit established for that year.
  • Apply in person at the Tax Collections Office located inside City Hall at 200 W. Fort St.