Significant seismic events have occurred around the world during winter months in regions where cold temperatures cause ground freezing. Current seismic design practice does not address the effects of cold temperatures in the seasonally frozen areas. Since many elevated water tank structures in cold regions are located in seismic active zones, determining the effect of seasonally frozen soil on the stochastic response of elevated water tank structures subjected to random seismic excitation is an important structural consideration. A three dimensional finite element model, which considers viscous boundaries, was built up to obtain the stochastic seismic behavior of an elevated water tank-fluid-soil interaction system for frozen soil condition. For this model, the power spectral density function represents random ground motion applied to each support point of the three dimensional finite element model of the elevated water tank-fluid-soil interaction system. Numerical results show that the soil temperature affects the seismic response of the elevated water tank; whereas the variation in the thickness of the frozen soil causes insignificant changes on the response. In addition, the effect of the variation in water tank's fullness on the stochastic response of the coupled system is investigated in the study. As a result, the seasonal frost changes the foundation soil stiffness and may impact seismic behavior of the water tank.