0600-03-.04
Disability Requirement (Non-Veteran)
Cite as Tenn. Comp. R. & Regs. 0600-03-.04
A taxpayer, in order to satisfy property tax relief disability requirements, must be totally and permanently
disabled during the tax year, and provide evidence of same no later than the Submission Date.
Acceptable evidence is written verification from (a) the Social Security Administration, (b) the Tennessee
Department of Human Services, (c) U.S. Department of Veterans Affairs, (d) the Railroad Retirement
Board, or (e) the duly constituted authority of any governmental or private entity which does not
participate in the Social Security system. Acceptable evidence will include verification of the current
disability status provided by the Social Security Administration either by direct access or mail. A duly
constituted authority shall be any official body which would be recognized under law to grant benefits to
an employee of that entity based on total and permanent disability.