1. (1) A taxpayer, in order to satisfy the property tax freeze minimum age requirement, must attain age sixty-five (65) on or before December 31 of the tax year for which the property tax freeze is requested.

2. (2) Acceptable evidences are:

   1. (a) copy of birth certificate,
   2. (b) copy of driver license,
   3. (c) copy of Medicare card,
   4. (d) copy of marriage certificate which states the taxpayer's age,
   5. (e) copy of passport,
   6. (f) copy of military id,
   7. (g) copy of valid census record, or
   8. (h) other evidence submitted and approved by the collecting official that offers reasonable proof of age of the applicant.
3. (3) Qualification under the state tax relief program provided for in Tenn. Code. Ann. § 67- 5-702 shall be acceptable evidence of age.

Authority: Public Chapter 581, Acts of 2007, T.C.A. §67-5-705. Administrative History: Original rule filed November 13, 2007; effective January 27, 2008.