Payments can be made through the following means:
In person at any First Horizon Bank with tax bill and check or money order any time throughout the year. Tax relief voucher cannot be taken at First Horizon Banks.
In person at Memphis Permits Office, 2714 Union Ave, Ste 100, 9:00am – Noon and 1:00pm – 3:00pm, July 7 – October 6, 2020 with check, money order or cash.
By mail to City of Memphis Treasury, 125 N Main St, Room 375, Memphis, TN 38103, with bill stub and check or money order.
By telephone at (901) 636-7200 with e-check, credit card or debit card.
By web at https://payit901.com/ with e-check, credit card or debit card.
Tax Relief/Tax Freeze: Call 522-1111 for questions concerning Tax Release/Freeze or to schedule an appointment if you need assistance completing applications. In-person assistance REQUIRES an appointment.
The Treasurer 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 and the Office of State Assessed Property.
CITY OF MEMPHIS PROPERTY TAX INFORMATION
The City of Memphis levies the following property taxes annually:
Real Estate – 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)
Personalty – based on business furnishings and equipment assessment from the Shelby County Assessor’s office
SAP – 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 percent of the appraised value and assessment for residential and farm property is 25 percent 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.
CBID 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:
- Weed cutting and clean-up
- Sidewalk installation
- Demolition and Board-up
If you have filed your City of Memphis taxes in a bankruptcy claim, 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 Jan. 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 Aug. 31. 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 1.5 percent of the tax owed on the first of each month after the delinquent date.
Delinquent CBID assessment bills receive an interest amount of 1 percent and a penalty amount of 1 percent 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 not included in an active bankruptcy claim or under active appeal 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 City Hall, 125 N. Main St., Monday—Friday, 8:30 a.m. to 4:30 p.m. Payments can be made by check or money order at any First Horizon 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 by selecting Make a Payment on the home page.
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:
- 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 percent 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 percent permanently disabled veteran or widow(er) of a disabled veteran who meets additional State requirements.
The amount of tax relief is determined by the State of Tennessee.
To apply for Tax Freeze, you must be:
- 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.
To apply for Quarterly Payment Plan, you must be:
- Age 65 or older by Dec. 31 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 Aug. 31, Nov. 30, February 28 and May 30.
Payment Refunds :
Refunds can be generated in two ways:
- Reduction in assessment after payments 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.
John Patrick Black, City Treasurer125 N. Main St. Rm 301
Memphis, TN 38103
Fax: 901.636.6395 or 901.636.9405
2018 PILOT Report