Tax Payer Assistance Programs

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Taxpayer Assistance Programs

The City of Memphis has a range of taxpayer programs designed to assist seniors, disabled citizens, and disabled veterans or widows. We are committed to ensuring all eligible individuals benefit from these programs.

Tax Relief Program

If you qualify for the Tax Relief Program, you will either be reimbursed for paying your City of Memphis property tax bill or receive a bill where you pay nothing or get a reduced tax bill.
To qualify for this program, you must be a City resident and meet one of the following guidelines:

Age 65 or older by December 31.
Combined income for you, your spouse, and property owners cannot exceed $36,370.
It includes sources of income coming from:
Social Security benefits (after Medicare is deducted)
Supplemental Security Income (SSI)
Retirement or Pension Benefits
Worker’s Compensation
Unemployment Benefits
Salaries or Wages
Interests or Dividends
Income Tax Returns
Alimony
Annuity

You can also qualify if you have been rated total and permanently disabled by the Social Security Administration and your income is less than $36,370.

There is no income limit for disabled veterans, widows of disabled veterans, or the widow of a soldier killed in action.

Tax Freeze Program

The Tax Freeze Program freezes your current tax rate. Your taxes will be frozen at the base tax rate owed in the year you first qualified for the program. If there is a tax increase, you will continue to pay the same amount you currently pay as long as you remain in the program.
To qualify for this program:

You must be 65 or older before December 31
Must provide proof of age
Must own your home and be the primary residence
Must provide proof of income of the spouse
Combined income for you, your spouse, and all other property owners must not exceed $47,810

Quarterly Payment Plan

If you are 65 or over, you can pay your property taxes quarterly. There is no income limit for this program. However, you cannot have delinquent taxes when applying.
You can qualify for one or more programs simultaneously. Call 901-522-1111 for more information about the programs or to apply.