Tax Information

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
  P.O. Box 185
  Memphis, TN 38101-0185
• 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 Program
  The Tax Relief Program is available for homeowners who are age 65 or older or totally and permanently disabled and receiving social security disability benefits and who meet income requirements, as well as to qualifying 100% disabled veterans and their surviving spouses.
• Tax Freeze Program
  The Tax Freeze Program is available to qualifying taxpayers who are age 65 or older and meet annual income eligibility requirements. The State of Tennessee establishes an income limit each year, and applicants must have income that does not exceed the current limit to qualify for the program.
• Quarterly Payment Program
  The Quarterly Payment Program is available to taxpayers who are age 65 or older, own and occupy their primary residence, and have no delinquent taxes or other outstanding charges. There is no income requirement. Property taxes may be paid in four equal installments due August 31, November 30, February 28, and May 31. Each installment is ¼ of the total annual tax amount due.

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.