Property Taxes Due Date

City of Memphis property taxes are due after the tax rate is set by City Council, generally in mid to late June and are delinquent after August 31. All delinquent property taxes incur interest of 1.5% per month, or 18% annually.

Tax Rates

The Memphis City Council sets the City tax rate based upon the budget submitted by the City of Memphis Government. City taxes on locally assessed properties are based on assessment values as certified by the Shelby County Assessor, as of January 1 of each tax year. Taxable properties within Memphis owned by Utilities/Carriers are assessed by the Comptroller of the Treasury of the State of Tennessee, Office of State Assessed Properties. Other taxes collected by the City of Memphis include Payment in Lieu of Taxes (PILOT) and Central Business Improvement District (CBID) taxes for taxable entities in the Downtown Center City District.

If applicable, other general property related charges, i.e., weed cutting and clean up, demolition and board-up, sidewalk installation, and anti-neglect, etc., will also appear on the tax bills.

Payment of property taxes

There are a several ways to pay property taxes, including:

• In person at City Hall, 125 N. Main St., Suite 375, from 8:30 a.m. – 4:30 p.m.
• In person at any First Horizon Bank with tax bill and check or money order any time throughout the year. A tax relief voucher cannot be taken at First Horizon Bank.
• By mail with the bill stub and check or money order:
  City of Memphis Treasury
  125 N Main St., Room 375
  Memphis, TN 38103
• By telephone at (901) 636-7200 with e-check, credit card or debit card.
• Online epayments.memphistn.gov with an e-check, credit card or debit card.

Owner Name/Address Change
Mailing addresses can be changed on your City tax bill by submitting a written/signed request to the City of Memphis Treasury Office after the change of address has been processed by the Shelby County Assessor’s Office. However, to ensure that the owner/address information on the property assessment roll is correct, you should also send your owner name/address change information to the Shelby County Assessor’s Office.

Partial Payments
The City desires that all taxes be paid in full for all tax years, but partial payment amounts are acceptable and can be applied to your outstanding taxes. Interest will continue to accrue on unpaid balances.

Assessment Appeals

If a taxpayer disagrees with the property appraisal, they have the right to appeal by contacting the Shelby County Board of Equalization. Any reductions obtained through an appeal will result in reimbursement of the amount paid in excess of your final tax liability.

Exemptions
Exemptions for exempt property taxes must be granted by the State Board of Equalization. Exemption filings can be made through the Shelby County Assessor’s Office and must be approved by the State Board of Equalization.

Taxpayers who are 65 or older

• Tax Relief
  Tax Relief is available for taxpayers who are 65 or older or who are totally and permanently disabled receiving social security benefits and meet certain annual income limits.
• Tax Freeze
  Tax Freeze is available for taxpayers who are 65 or older and meet certain annual income limits. The amount of tax relief is determined by the State of Tennessee. Taxpayer must provide documentation of prior calendar year income.
• Quarterly Payment Program
  A quarterly payment program is available for taxpayers who are 65 or older, owe no back taxes, live on a fixed income and own and reside in the home on which taxes are owed. There is no income requirement. The quarterly payment amount is 1/4 of the total year’s tax due August 31, November 30, February 28 and May 30.

Bankruptcy/Wage Earner
Concerns can be addressed through our Treasury Tax line.

Delinquent Taxpayers
All delinquent taxpayers are subject to legal actions as authorized by Tennessee Code Annotated. Real Estate and State Assessed property taxes are turned over to delinquent attorneys February 1 after they are one full year delinquent. Personal Property taxes are turned over to delinquent attorneys after one month delinquent.

Tax Refunds
Property tax refunds are generally processed within 60 days after receipt of assessment change information from the Shelby County Assessor or the Board of Equalization and the appropriate submission of required documents to the Deputy CFO – Treasurer Office.

Contact

City Treasury Information Line
Office: (901) 522-1111

Hours
Monday – Friday
8:30 a.m. – 5:00 p.m.