About Trustee Programs

Green Belt

Question: If a person purchases a house from a previous owner that participated in the Green Belt Program, are they able to qualify for the previous owner’s voucher?

Answer: No, if there is new ownership of the property, the new owner must apply for the program. If the new owner does not apply for the program, the person may be subject to roll back taxes on the Green Belt.

1. The taxpayer/owner has until March of the following year to apply/recertify the property under the Greenbelt Act.

2. The taxpayer/owner must notify the Assessor of Property in writing of their intent to terminate the classification under the Greenbelt Act.

3. The Assessor of Property will calculate the rollback tax amount if terminated and issue a Certificate of Correction to the Office of the Trustee.

4. The correction will be processed by the Office of the Trustee and a statement mailed to the new owner of record.

Tax Relief

Question: What is Tax Relief?

Answer: Tax Relief provides monies towards Seniors, Disabled Veterans, or a Widower’s property taxes.

Question: Why is it Important?

Answer: Because of the rapidly increasing property taxes. This program affords Seniors whose incomes typically decrease over time an opportunity to receive government assistance toward their property taxes.

Question: Can a property owner use a Tax Relief or Tax Freeze Voucher if they have recently inherited property from my deceased parents?

Answer: No. When an applicant is deceased, only the surviving spouse may use the tax relief voucher.

Question: Does a property owner have to pay property taxes on an inherited property from my deceased parents if they received a voucher from the Tax Freeze/Tax Relief Program??

Answer: The answer depends on the following:

• If applicant died in the prior tax year, regardless of who made presentation of the voucher, the voucher must be voided, and you will have to pay the full amount of the property taxes.

• If Applicant died during the tax year and taxes are paid after death, only a surviving spouse can present the voucher and receive the final payment.

• If applicant made presentation of the voucher AND paid the full amount of the taxes prior to their death, a final payment can be made to any duly appointed representative. Documentation is required to send the payment to anyone other than the surviving spouse. Acceptable documentation would be letters of administration issued by the court naming the administrator or executor of the estate. If there is no documentation, the voucher must be voided. The final payment cannot be made to a third party without this documentation.

• If Applicant died during the tax year, taxes paid before death (credit given).

• If applicant made presentation of the voucher AND paid the balance of taxes, if any, prior to their death, voucher will be honored.

Question: If I bought a house from the previous owner that participated in the Tax Relief/Tax Freeze Program, am I able to qualify for their voucher?

Answer: No. if the new homeowner meets the criteria either as an elderly, disabled, disabled veteran, or a widow/er or a disabled veteran and the income limit qualifies, he will have to apply to get tax relief/tax freeze program.

Question: Where can I appeal my property taxes?

Answer: Property taxes are appealed at the Assessor of Property at the Metropolitan Office of Davidson County.