Lookup / Pay Property Taxes
maximizes collections with optimal utilization of resources, while providing effective customer service to the citizens of Memphis in all Treasury and related operations.
The Tax office
bills and collects realty and personal property taxes as mandated by the Shelby County Assessor's office, the Downtown Memphis Commission, the Industrial Development Board, the Health, Educational and Housing Facility Board and the Office of State Assessed Property.
The Metro Alarm office
bills, collects and issues alarm user, business, agent and employee permits for City and unincorporated county areas in areas in cooperation with the Metro Alarm Board.
CITY OF MEMPHIS TAX INFORMATION
The City of Memphis levies the following taxes annually:
- based on property assessment from the Shelby County Assessor's office or based on contractual agreement with the Downtown Memphis Commission, the Industrial Development Board or the Health, Educational and Housing Facility Board (PILOT - Payment In Lieu Of Tax)
- based on business furnishings and equipment assessment from the Shelby County Assessor's office
- based on assessment from the Office of State Assessed Property in Nashville
Commercial property located in the Central Business District also pays an annual assessment determined by the Downtown Memphis Commission.
Tax Bill Information:
The Shelby County Assessor's office determines the appraised valued of real estate
in the City of Memphis. Property is reappraised every four years. Property assessment is based on the property appraisal. Assessment for commercial and industrial property is 40% of the appraised value and assessment for residential and farm property is 25% of the appraised value.
If a taxpayer disagrees with the property appraisal
,the taxpayer has the right to appeal by contacting the Shelby County Board of Equalization.
Real Estate tax bill amount
is calculated by multiplying the tax rate (set by the Memphis City Council) times the Assessment value (derived from the appraisal set by the Shelby County Assessor's Office) and dividing by 100.
SAP tax bill amount
is based on the previous year assessment and updated bills are mailed in February based on the current year assessment.
is calculated by the Real Estate assessment as of January 1st of the current year, minus $10,000 times the assessment rate set by the Downtown Memphis Commission.
The following fees are added to the City of Memphis tax bills:
If you have filed your City of Memphis taxes in a bankruptcy claim
- Weed cutting and clean-up
- Sidewalk installation / Repair
- Demolition and Board-up
, tax payment for tax years included in the claim are received from the bankruptcy court.
If the mailing address is in error
, a written request, signed by the home owner and including a telephone number, must be made to the Assessor's office.
If the property ownership is in error
, evidence of correct ownership must be made to the Assessor's office or the Registrar's office.
If a business is sold or closed
, the Assessor's office and the County Clerk must be notified. If the business was in operation on January 1 of the tax year, the full amount of personalty taxes is owed. The Assessor's office will update personalty assessments from the date of notification only. Assessments for previous years will not be updated.
Request for exemption from property tax
must be made to the Assessor's office. The Assessor's office will only update current year taxes. Back year taxes will not be corrected.
Delinquent Tax Bills:
City of Memphis tax bills will be delinquent after August 31st
. If a tax assessment is added or increased after the initial tax billing, the taxpayer is allowed 60 days to pay the increased amount before late fees are added. Weed, Anti-Neglect, Sidewalk, Demolition and Sanitation charges are delinquent 60 days after notification
from their respective charging authority.
Delinquent tax bills receive an interest amount of 1% and a penalty amount of 1/2 % of the tax owed
on the first of each month after the delinquent date for 2017 and earlier taxes and 1.5 % interest with no penalty for 2018 and later taxes.
Delinquent CBID assessment bills receive an interest amount of 1% and a penalty amount of 1% of the tax owed
on the first of each month after the delinquent date.
After real estate taxes are 17 months delinquent
, the City of Memphis will file the property in a suit with the Chancery Court.
After real estate taxes are over 2 years delinquent
, an order of default judgement is filed against the property.
After real estate taxes are 3 years delinquent
, the property is subject to being sold for taxes.
After personal property taxes are 30 days delinquent
, the account is turned over to delinquent attorneys for collection.
Tax Payment Information :
Tennessee state law requires that all previous year taxes be paid in full
before payment for current year taxes can be applied.
If a Mortgage company pays your taxes
, the Mortgage company will request your bill. If you receive a delinquent notice in November, you should call your Mortgage company immediately. If you bought your property during this calendar year, your taxes may have been paid at the time of closing. Please refer to your closing statement.
Payments can be made by cash, check or money order
at the Treasury office at 125 N. Main Monday - Friday, 8:30 am to 4:30 pm. Payments can be made by cash, check, or money order at any First Tennessee Bank with a copy of the bill.
Payments can be made by American Express, Visa, Master Card, Discover, or electronic check through the City of Memphis website via Search/Pay Property Tax under our e-services section
or by telephone at 1-866-340-7379.
If you are appealing your taxes
, the undisputed tax amount must be paid prior to the delinquent date to avoid late fee charges
Payment Assistance Programs:
To apply for Tax relief for elderly or disabled homeowners
, you must be:
The amount of tax relief is determined by the State of Tennessee
- age 65 or older, live on the property and income of all owners living on the property must not exceed the annual income limit set by the State of Tennessee.
- 100% permanently disabled as rated by the Social Security Administration or other qualified agency and all owners' income must not exceed the annual income limit set by the State of Tennessee.
- 100% permanently disabled veteran or widow(er) of a disabled veteran who meets additional State requirements.
To apply for Tax Freeze,
you must be:
To apply for Quarterly Payment Plan
- age 65 or older, live on the property and income of all owners on the deed (including the spouse - whether he/she lives on the property or not) must not exceed the annual income limit set by the State of Tennessee.
, you must be:
- Age 65 or older by December 31st of the previous year.
- Living on a fixed income
- Own and reside in the home on which taxes are owed.
The quarterly payment amount is 1/4 of the total year's tax due August 31st, November 30, February 28 and May 30.
Payment Refunds :
can be generated in two ways:
- Reduction in assessment after payment is made or
- Overpayment of taxes.
Refunds less than $50 will be credited to the next year's tax unless specifically requested.
Refunds are made payable to the person who actually paid the tax.
Important telephone numbers :
|(Status or Date of Creditors)
|Downtown Memphis Commission
|City of Memphis Tax Line
|Metro Alarm Office
|Shelby County Assessor (RE)
|Shelby County Assessor (PP)
|Shelby County Board of Equalization
|Shelby County Clerk
|Shelby County Trustee
|Office of State Assessed Property