2026 Tax Freeze applications will be accepted beginning in May 2026.  PLEASE see the list of required items to bring in order to prevent multiple trips to the office.  We look forward to helping you.

Robertson County has a tax freeze program for individuals age 65 and older.  The tax freeze program allows the property tax on the primary residence with up to 5 acres to be frozen at the amount of tax paid in the year first qualified, even if there is a tax rate increase in the future.  The property tax amount will remain frozen as long as the applicant continues to live on the property and completes an application and provides proof of income below the limit each year.  If any improvements are made to the property, the tax on the amount of the improvements can be frozen at the rate in the year those are picked up.

The 2026 tax freeze is based on 2025 income limited to no more than $63,470 for applicant, spouse, and any others listed on the deed.  The applicant must be at least age 65, own the home, and use it as primary residence during the year applying through the application deadline of April 5th, 2027.

When applying for tax freeze, please provide the following items:

  1. Verify legal name: Social Security card
  2. Verify age: Driver’s License or Birth Certificate
  3. Verify address: must provide one with current address — Driver’s License, Voter registration, Social Security or Veterans Administration letter or 1099, Bank Statement, or Auto Insurance policy OR provide two different utility bills with current address in the name of the applicant dated in 2026.
  4. Mobile home title or bill of sale (if applicable)
  5. Death certificate, if any owner listed on the deed is deceased
  6. 2025 tax return, if filed
  7. 2025 Social Security 1099
  8. If no tax return filed, then you must provide proof of ALL income from ALL sources.

The DEADLINE for 2026 Tax Freeze applications is April 5th, 2027.  All required information, signatures, and tax payments must be in the trustee’s office before the close of business on April 5th.

**We do not process tax freeze nor tax relief applications in the last couple weeks of February due to high volume of tax payments, but the application may still be completed throughout March.