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Eligibility requirements include: age/ disability; ownership/ residency; and income (except veterans and their eligible surviving spouses). To apply for property tax relief you must meet these three basic criteria - these are described below. Reimbursements for the property taxes of low-income homeowners who are elderly or disabled are provided by the state of Tennessee. Income does not apply to disabled veterans or their surviving spouses. Reimbursements are given on all orpart of the local taxes paid on property which the taxpayer owns and uses as his/her residence. These benefits are paid on the first $27,600 market value of the property. If your residence is a mobile home, a copy of your title or bill of sale is required.