PAYING PROPERTY TAXES

The City of Memphis levies property taxes annually. Look up your property taxes for the City of Memphis and Shelby County at:

https://epayments.memphistn.gov/

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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.

• Year -Round Payment Locations: All Kroger, Superlo Foods, Gordin’s Butcher Shoppes, and Cash Saver retailers with tax bill at the customer service counter. *Additional Fees apply*

Tax assistance

Look into the Tax Assistance program. Call (901) 522-1111 for questions concerning Tax Relief/Freeze or to schedule an appointment if you need assistance completing applications. In-person assistance requires an appointment.

ABOUT PROPERTY TAXES

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). The Real Estate tax bill amount is calculated by multiplying the tax rate (set by the Memphis City Council) by the Assessment value (derived from the appraisal set by the Shelby County Assessor’s Office) and dividing by 100.

Personalty (personal property)
Based on business furnishings and equipment assessment from the Shelby County Assessor’s Office.

SAP (State Assessed Property) 
Based on assessment from the Office of State Assessed Property in Nashville. The SAP tax bill amount is based on the previous year assessment and updated bills are mailed in February based on the current year assessment.

Central Business Improvement District
Commercial property located in the Central Business Improvement District also pays an annual assessment determined by the Downtown Memphis Commission.

The City also collects Payment in Lieu of Taxes (PILOT).

The following fees are added to City of Memphis tax bills:

• Weed cutting and clean-up
• Anti-Neglect
• Sidewalk installation
• Demolition and Board-up
• Sanitation

ASSESSMENT AND APPRAISAL

The Shelby County Assessor’s Office determines the appraised valued of real estate in the City of Memphis.

• Property is reappraised every four years, and the property assessment is based on the property appraisal.
• Assessment for commercial and industrial property is 40 percent of the appraised value
• Assessment for residential and farm property is 25 percent of the appraised value

If a taxpayer disagrees with the property appraisal, they have the right to appeal by contacting the Shelby County Board of Equalization.

PROPERTY TAX QUESTIONS

• 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 homeowner 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 Register’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 and back year taxes will not be corrected.

DELIQUENT TAX BILLS

• City of Memphis tax bills will be delinquent after August 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 PAYMENTS / REFUNDS

• 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.
• If you are appealing your taxes, the undisputed tax amount must be paid prior to the delinquent date to avoid late fees.
• Payment Refunds Refunds of 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. Refunds can be generated in two ways: Reduction in assessment after payments made or overpayment of taxes.

Contact

Treasurer
La’Keith T. Miller
125 N. Main St. Rm 301
Memphis, TN 38103
Office: (901) 522-1111
Fax: (901) 636-6395 or (901) 636-9405
[email protected]