Tax Information
Property Taxes Due Date
City of Memphis property taxes are due after the tax rate is set by City Council, generally the third week in 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 and the Shelby County Board of Education. 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, demolition, sanitation, sidewalks, and anti-neglect, etc., will also appear on the tax bills.
Payment of property taxes
Pay your Property Taxes Online
Make checks payable to the City of Memphis Treasurer. City tax payments can be made by check, cashiers check, or money order via mail. Additionally, cash is accepted in person in Room 375 in the City Hall building and credit card payments are accepted via telephone. City tax payments can be made at any First Tennessee Bank location. Payments via wire transfer (preceded by a fax to our office) are also acceptable. The City’s policy requires that tax payments be applied to the oldest outstanding tax years first.
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. 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 City of Memphis treasurer’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 and penalties will continue to accrue on unpaid balances.
Assessment Appeals
If you disagree with your assessment values you can seek to resolve the discrepancies with the Shelby County Assessor’s Office or file an appeal with the Shelby County Board of Equalization (BOE). BOE appeals must be filed prior to the final date specified for appeals. If an appeal is filed, you are still required to pay your taxes. 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.
Tax Relief
Tax Relief is available for taxpayers who are 65 or older or who are totally and permanently disabled 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.
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 or Bankruptcy attorney.
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 City Treasurer Office.
Contact
City Treasurer Information Line
Office: (901) 522-1111
Hours
Monday – Friday
8:30 a.m. – 5:00 p.m.
