A taxpayer, in order to satisfy the property tax relief minimum age requirement, must attain age sixty-five

1. (65) on or before December 31 of the year for which property tax relief is requested. Acceptable evidence may include, but is not limited to, (a) copy of birth certificate; (b) copy of a valid driver’s license; (c) copy of Medicare card; (d) copy of marriage certificate which states the taxpayer’s age; (e) copy of valid passport; (f) copy of valid military ID; or (g) copy of valid census record. Acceptable evidence will include verification of the date of birth provided by the Social Security Administration either by direct access or mail.

Authority: Tennessee Constitution Article II, T.C.A. §§ 4-3-5103 and 67-5-701 through 67-5-704. Administrative History: Original rule filed February 12, 1982; effective April 1, 1982. Repeal and new rule filed October 14, 1983; effective November 14, 1983. Amendment filed December 1, 1986; effective January 15, 1987. Amendment filed May 11, 2009; effective July 25, 2009. Amendments filed July 5, 2017; effective October 3, 2017.