Carter County (Tennessee) Trustee: State Tax Relief and a $40 County Supplement for Disabled Veterans

The Carter County Trustee, 801 East Elk Avenue, Elizabethton (423-542-1801), takes the State's property tax relief for disabled veterans and their surviving spouses, and for 2026 taxes pays a county supplement of $40 on top under a June 29, 2026 resolution; apply by April 5, 2027.

Also called: tax relief, property tax, disabled veteran, widow, surviving spouse, county supplement, $40, Trustee, Chad Lewis, 423-542-1801, 67-5-704, 5-9-112, April 5, 2027, Elizabethton, Roan Mountain, Hampton, Watauga, Elk Mills, Butler, Stoney Creek, Valley Forge, Hunter, Siam.

For: Veteran or service member, survivor.

Where it applies

Written for the jurisdictions listed here.

Carter County, TNCounty

The relief is the State's, under Tennessee Code 67-5-701 to 67-5-705; the Tennessee entries carry its eligibility, amounts and deadlines. Section 67-5-701 lets a county add its own money, and Carter County has. The county supplement. The Commission's resolution of June 29, 2026 (19 to 0), under Tennessee Code 5-9-112 and 67-5-701: "A disabled veteran taxpayer or their surviving spouse who resides in Carter County shall be eligible to apply for financial assistance based upon the amount of real property taxes assessed and levied by the county on the real property owned and used as a residence by said taxpayer. The amount shall be $40, and eligibility shall be determined by the standards and conditions set out in T.C.A. §67-5-704." The same $40 goes to low-income taxpayers 65 or older and to totally and permanently disabled homeowners. Apply to the Trustee, on the same procedure as the State relief; the Trustee certifies the amount and the County Mayor issues a warrant. It covers "solely ... taxes levied and assessed for the 2026 calendar year", and "Eligible taxpayers must apply for the assistance no later than April 5, 2027", depending on the 2026-27 appropriation; the Commission decides each year whether to repeat it. What the State pays. At the Budget Committee on May 7, 2026 the Trustee said the State's relief for disabled veterans in the county had fallen from $888 when he took office to $549 the year before, and that he expected about $500 for 2026. Where. Trustee Chad Lewis, Carter County Courthouse, 801 East Elk Avenue, Elizabethton; 423-542-1801, [email protected]; delinquent taxes 423-542-1811. The Veterans Service Office (423-542-1824) helps with the VA side of the application.

Thresholds

Thresholds for Carter County (Tennessee) Trustee: State Tax Relief and a $40 County Supplement for Disabled Veterans
Gate	Rule
Permanent and total, as VA determines it	The State relief, and the county's $40 supplement on the same test, that the Carter County Trustee takes applications for. The rating route in 67-5-704(b)(3) asks for service-connected permanent and total disability as determined by VA, which a veteran paid at the total rate through unemployability that VA has found permanent also holds. It is recorded rather than enforced because the paraplegia, blindness and loss-of-limbs route and the prisoner of war route need no rating at all.
Or a named loss, at any rating	Paraplegia or permanent paralysis of both legs and the lower body, legal blindness, or loss or loss of use of two or more limbs from a service-connected cause qualifies whatever the combined rating, as does one hundred percent permanent total disability from having been a prisoner of war. The state entry on disabled veteran property tax relief sets out the routes.

Sources

Updated

Last updated 2026-10-24.

What changed then:

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Disclaimer

VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.