Sevier County Trustee: State Tax Relief for Disabled Veterans and Veteran Widows

The Sevier County Trustee administers the State's tax relief for disabled veterans and their unmarried widows: the county's page sets a maximum market value of $175,000 with no income limit for a totally and permanently disabled veteran homeowner, applied for in the trustee's office on the west side of the courthouse.

Also called: tax relief, property tax, disabled veteran, veteran widow, surviving spouse, Trustee, Courtney McCroskey, 67-5-704, 175,000, Sevierville, Sevierville, Gatlinburg, Pigeon Forge, Kodak.

For: Veteran or service member, survivor.

Where it applies

Written for the jurisdictions listed here.

Sevier County, TNCounty

The county's own rules, from the Trustee's tax-assistance page: "a state funded Tax Relief Program to help taxpayers 65 or older, disabled citizens, veterans, and widow of a veteran pay their property taxes. For qualifying applicants, the state will pay all, or a portion of the property taxes on their home (including mobile homes) depending on the maximum amount of Tax Relief credit given in relation to the taxes due." Tax Relief is a rebate the state pays on part of the tax, not an exemption: "The Tax Relief Credit is a rebate and does not have to be paid back unless it is later determined that the recipient was not eligible for the program." The veteran route. "To qualify under Disabled Veteran Homeowner - Must own home and use as primary residence. Income is not applicable. Maximum market value on which tax relief is calculated of $175,000. Must be totally and permanently disabled on or before 12/31/2025." And "To qualify under Widow(er) of a Disabled Veteran Homeowner - Must own home and use as primary residence. Income is not applicable. Maximum market value on which tax relief is calculated of $175,000. Not remarried." The elderly and disabled routes carry an income limit of $37,530 and a $32,700 market-value cap; the veteran routes carry no income limit and the higher $175,000 cap. How to apply. "To apply for the Tax Relief program on 2025 taxes, our staff will fill out the application with the homeowner(s) in the trustee's office. Please come down to our office on the west side of the courthouse." The Trustee is Courtney McCroskey, 865-453-2767. The page links the Comptroller's property-tax-relief page for the underlying State rules. The relief is the State programme under Tennessee Code 67-5-701 to 67-5-705; the State entries carry its full eligibility and amounts and the county's contribution is its own figures and application window.

Thresholds

Thresholds for Sevier County Trustee: State Tax Relief for Disabled Veterans and Veteran Widows
Gate	Rule
Permanent and total, as VA determines it	The state relief the Sevier County Trustee administers. 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 2026-10-21.

What changed then:

First published.

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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.