Tenn. Code Ann. § 7-64-107: Applicability of provisions - Filing and approval of applications

(a) If this part is applicable only in a municipality, application may be made to the appropriate municipal official in accordance with subsections (b) and (c), and, upon approval of the application, a deferral of payment of real property taxes on such residence shall be granted as provided in this part.

(b) When the property is within the boundaries of any municipality, the deferral of real property taxes may also apply to municipal real property taxes, and the trustee shall furnish a copy of each approved application to the appropriate official of such municipality.

(c) If the deferral of real property taxes is effective in a municipality, the application shall be filed with and approved by the appropriate municipal official in the same manner as the trustee until this part is also effective in the county, after which the approval of the trustee shall be for both county and municipality.