Answers
How can I appeal my assessment?
If you disagree with the appraised value of your property,
appeal to the Shelby County Board of Equalization by June 30th of the tax year
in question. (Deadline is extended through July 31 during reappraisal years
only.) Property owners who do not file within the proper time frame may lose
all rights of appeal. Contact the Shelby County Board of Equalization at
(901) 379-7160.
If you disagree with the County Board's decision, appeal to the State Board of Equalization within
forty-five (45) days of the Shelby County Board action notice date. TCA
§67-5-1412(e)
To download a State Board appeal, click the following link:
http://www.tn.gov/comptroller/sb/sbappeal.htm
Contact the State Board at (615) 401-7883.
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I am due a refund. How and when do I receive it?
Refunds result from an overpayment of taxes or from an Assessment
Decrease. Decreases may be issued from the Assessor, County Board of
Equalization or State Board of Equalization. Refunds are issued daily. Every
effort is made to issue refunds within 20 working days, but high volumes may
extend this timeline.
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I am due a refund. Can it be applied to another tax year?
Yes. Refunds are first applied to any outstanding delinquent taxes
before being issued to a taxpayer. Taxpayers may request that
refunds from prior years be applied to the current tax.
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My name (or address) is incorrect. What needs to be done?
Any misspelling of names, or address corrections, may be submitted to the
Trustee's Office in writing; we must have the
signatures of all property owners. Once
received, this information is forwarded to the Assessor's Office.
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The ownership is incorrect. What needs to be done?
Contact the Assessor's Office at (901) 379-7333.
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What is the Shelby County property tax rate?
The 2009 Shelby County tax rate, as set by the County Commission, is : $4.02
(Inside Memphis), $4.06 (Outside Memphis).
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How do I calculate my taxes?
To calculate the amount of your taxes multiply the assessed value of your
property (divided by 100) times the tax rate. The current tax rate in Shelby
County is $4.02 per $100 of assessed value (Inside Memphis) and $4.06 per $100
of assessed value (Outside Memphis).
Using a $25,000 assessment as an example:
$25,000/100=250
then multiply $4.02 or $4.06 by 250.
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$4.02 |
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$4.06 |
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x 250 |
OR |
x 250 |
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$1005.00 |
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$1015.00 |
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(inside Memphis) |
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(outside Memphis) |
The assessed value of property is a percentage of the appraised
value. The percentage used is based on the property's
classification:
| Residential
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= 25%
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| Commercial
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= 40%
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| Industrial
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= 40%
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| Personalty
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= 30%
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| Farm
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= 25%
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Contact the Shelby County Assessor for any questions on property
classification at (901) 379-7333.
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How are my tax dollars used?
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Tax Rate Breakdown
for Shelby County
by Year |
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Tax Year: |
2009 |
2010 |
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General Fund |
1.23 |
1.33 |
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Debt Service |
0.81 |
0.79 |
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Schools |
1.98 |
1.90 |
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Inside Memphis Tax Rate |
4.02 |
4.02 |
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Debt Service: |
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Rural School Bond* |
0.04 |
0.04 |
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Outside Memphis Tax Rate |
4.06 |
4.06 |
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*Outside Memphis Only |
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I filed bankruptcy. How does it affect my taxes?
Usually taxes are a high priority debt in any type of
bankruptcy. Taxes are generally paid in installments through a plan
approved by the Bankruptcy Court. Upon receiving a notice of
bankruptcy filing or being notified of filing, the Bankruptcy Department
of the County Trustee's Office will file a claim for the full amount of
taxes due plus interest, penalties, attorney fees, miscellaneous costs, etc.,
that were due at the time of filing. Once a claim has been
filed, penalties stop accruing until the bankruptcy is dismissed or
discharged. Interest continues to accrue at the rate that is
approved by the Bankruptcy Court. Under federal law, the County Trustee
and other collecting officials are prohibited or stayed from taking any further
action in collecting realty or personalty taxes. This stay is
effective until the bankruptcy is dismissed, discharged, or the automatic stay
is ordered lifted.
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I own a mobile home and received a bill for a year in which I did not live at the
property location. Do I owe this bill?
If you own a mobile home and you move it from the property location at any
time, it is your responsibility to notify the Shelby County Assessor’s
Office at (901) 379-7333. If the owner of the mobile home fails to
pay their portion of the property taxes, then the owner of the land becomes
responsible for the taxes.
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When are Shelby County Property taxes due?
Shelby County property taxes become due the first Monday in October of each
year. Taxes may be paid through the last day of February of the
following year without interest and penalty charges.
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My mortgage company pays my taxes. What do I do with this bill?
Tax information is forwarded to mortgage companies upon their
request. The notice (or bill) you received is for your
records. If a new company is servicing your loan or the notice
includes taxes for years other than the current year, please contact your
mortgage company.
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Can I make partial payments?
The Trustee's office can and will accept partial payments. As long
as the taxes are paid in full by the deadline there will be no interest and
penalty charges. If a partial payment is made on a delinquent tax
it will be applied to court & miscellaneous costs first, then interest
& penalty, and the remainder, if any, to the base tax.
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Can I pay by credit card?
Yes, the Trustee's office offers the convenience of paying by credit card*.
The following is a list of cards that are accepted.
VISA
Mastercard
Discover
American Express
*There is a nominal 2.1% fee for paying by credit card. Credit card payments
can be made through our website or at one of our convenient automated payment
kiosks.
Check here to find a a kiosk location near you.
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Can I receive a discount for paying early
Currently no discounts are offered for early payment.
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Where can I pay my taxes?
Pay taxes online; or,
Mail a check or money order to:
David Lenoir, Shelby County Trustee
P. O. Box 2751
Memphis, TN 38101-2751
Payments may also be brought to the Trustee's office or one of
our branch locations -
click here for addresses and hours.
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What are personalty taxes?
Personalty taxes are levied on business furnishings and equipment that you
report to the Shelby County Assessor each year.
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I am out of business. What do I do with this bill?
Anyone in business on January 1st of the tax year is responsible for
paying taxes for that entire year, even if operations ceased prior to
December 31st. If a business is no longer operating in
Shelby County, contact the County Clerk’s office at (901) 545-4249 to ensure
that the business license (for those businesses requiring one) has been
canceled. Also, advise the County Assessor at (901) 379-7333, as to
the disposition of the equipment, so your account can be removed from the next
years tax roll.
If there is a tax on the roll for a year in which you did no business,
the Trustee needs to review the tax liability. To do so, we must have documentation
which will substantiate your claim. Documents such as a business license
finalized in the year the business closed, proof of sale, electric meter cutoff date,
tax returns, etc. are required for our review.
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I received a bill for years prior to the purchase of my business. What do I do?
The law requires a purchaser of a business to check for unpaid personal
property taxes of the business. Any taxpayer who sells or terminates a business
must notify the assessor and pay all outstanding personal property taxes within
fifteen days of the sale or termination. The buyer must withhold sufficient funds
from the purchase price to pay the tax liability, retaining those funds until the
seller produces a certificate of compliance from the assessor and receipts from the
trustee for the payment of all taxes. If the buyer does not withhold this amount,
the buyer becomes personally liable for these unpaid taxes.
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Is there a senior citizen discount for paying taxes?
The Shelby County Trustee administers a state funded Tax Relief Program as well
as a locally governed Tax Freeze Program. Property owners 65 years of age or
older may qualify for one or both of these programs. To learn more about the Tax
Relief and/or Tax Freeze click here.
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Back to Tax Relief
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May I apply for tax relief for my relative (parent, grandparent, etc.)?
Yes. You may complete the application for them. However, only the applicant
may sign the application himself/herself (and any spouse and/or co-owners).
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Does the state have a lien on my property if I accept tax relief?
No. The State has no lien due to property tax relief you may receive.
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Are tax relief recipients exempt from paying property taxes?
No. Tax Relief is not an exemption but is payment by the State of Tennessee to reimburse certain homeowners
who meet the legal requirements, for a part or all of property taxes paid. You will still receive your tax bill(s) and be responsible
for paying your property taxes each year.
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How much is my estimated 2010 tax relief benefit?
Here are the formulas for estimating your 2010 Shelby County tax relief benefit:
Note: If you are 65 years of age or older, or a disabled citizen, and the assessed
value of your property is equal to or exceeds $6,250, then use $6,250 in the
appropriate formula below. If your assessed value is under $6,250, use the actual
assessed value.
If you are a disabled veteran, a widow(er) of a disabled veteran, or a spouse of a
soldier killed in action and the assessed value of your property is equal to or exceeds
$43,750, then use $43,750 in the appropriate formula below. If your assessed value is under
$43,750, use the actual assessed value.
If your 2010 Shelby County property tax rate is $4.02:
((Assessed Value) /100) * $4.02 = Estimated Tax Relief Benefit
If your 2010 Shelby County property tax rate is $4.06:
((Assessed Value) /100) * $4.06 = Estimated Tax Relief Benefit
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Back to Tax Relief
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What if my taxes are paid by my mortgage company?
Your application will be held by our office until payment is received from your
mortgage company. Your application is then mailed to the State Tax Relief office for
examination. If approved, you will receive a state check for the relief amount.
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Can I receive relief on more than one property?
No, you can only receive tax relief on your primary residence in any given year.
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Do you have any special programs to help disabled veterans pay their taxes?
The Shelby County Trustee administers a State funded Tax Relief Program to help
disabled veterans pay their property taxes. For the purposes of this section, a "disabled veteran" means a person who has served
in the armed forces of the United States, and whose disability meets one of the
following categories***
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A service-connected disability that resulted in: paraplegia or permanent paralysis
of both legs and lower part of the body resulting from traumatic injury or disease
to the spinal cord or brain; OR
loss, or loss of use of, two (2) or more limbs; OR
legal blindness
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A total and permanent disability rating from a service-connected disability. rating from a service-connected disability.
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A 100% total and permanent disability rating from being a prisoner of war.
A person applying for tax relief as a disabled veteran must own and use the property
for which application is be made as his/her primary residence.
There is no age or income requirement for disabled veterans.
*** Determination of eligibility will be made based on information provided by the
VA through use of a consent form available in the Shelby County Trustee's
Office.
Under no conditions shall property tax relief extend to any person who was
dishonorably discharged from any of the armed services.
Contact Customer Service at 901-432-4829 to apply.
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I am a widow(er) of a disabled veteran. Can I get help paying taxes?
Property tax relief can be granted to the surviving spouse of a disabled
veteran who at the time of the disabled veteran’s death was eligible for disabled
veterans’ property tax relief by meeting one of the following categories***
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A service-connected disability that resulted in: paraplegia or permanent paralysis
of both legs and lower part of the body resulting from traumatic injury or disease
to the spinal cord or brain; OR
loss, or loss of use of, two (2) or more limbs; OR
legal blindness
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A total and permanent disability rating from a service-connected disability.
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A 100% total and permanent disability rating from being a prisoner of war.
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Death resulting from a service-connected, combat-related cause.
The surviving spouse must:
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have been married to the veteran at the time of death
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not have remarried
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own and use the property as his/her primary residence on which application is
being made.
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provide a copy of his/her spouse's death certificate
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provide a form of personal ID such as a social security card, driver's license,
or military ID
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provide a title or bill of sale (for mobile homes).
There is no age or income requirement for a surviving spouse.
***Determination of eligibility will be made based on information provided by the
VA through use of a consent form available in the Shelby County Trustee's
Office.
Under no conditions shall property tax relief extend to any person who was
dishonorably discharged from any of the armed services.
Contact Customer Service at 901-432-4829 to apply.
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I am a disabled homeowner. How can I get help paying my taxes?
Totally and permanently disabled property owners may be eligible to receive tax
relief. For further information and how to apply, click here.
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I am the spouse of a soldier killed in action. Can I get help paying taxes?
Surviving spouses of soldiers KIA (combat related only) can be granted tax
relief. The surviving spouse must:
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have been married to the soldier at the time of death
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not have remarried
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own and use the property as his/her primary residence on which application is
being made.
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provide a copy of his/her spouse's death certificate
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provide a form of personal ID such as a social security card, driver's license,
or military ID
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provide a title or bill of sale (for mobile homes).
There is no age or income requirement for a surviving spouse.
Determination of eligibility will be made based on information provided by the
VA through use of a consent form available in the Shelby County Trustee's
Office.
Contact Customer Service at 901-432-4829 to apply.
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My spouse is not listed as an owner on the deed, Do I need to include my spouse's income?
Yes, New legislation requires the income of the applicant's spouse to be included, regardless of ownership
or residency.
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Will there be a lien placed on my property if I accept the freeze?
No. The county has no lien due to property tax freeze when you qualify.
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If my taxes are paid by a mortgage company can I still apply for the freeze?
Yes. For qualified applicants, mortgage companies are provided with frozen tax
amounts or the regular base tax (whichever is lower) on an annual basis.
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Can I receive tax freeze if I am currently receiving tax relief?
Yes. You may receive both the tax freeze and tax relief as long as you meet the requirements set for each.
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Do all owners have to be 65 in order to apply?
No. Only one owner must be 65 years of age or older by December 31, 2009 to apply.
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If my property is listed as a life estate can I still qualify?
Yes. In order to determine eligibility, proof of the life estate may be
required when application is made. Contact Customer Service at (901) 432-4829
for further information.
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Can I transfer the property tax freeze from one property to another?
No. If you sale or purchase a property you must reapply and establish a new base tax amount.
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How is ownership verified?
Acceptable ownership evidence includes a deed(warranty, quitclaim, etc), probated will,
title or bill of sale for a mobile home, divorce decree, land contract, or trust.
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What if I owned the property for only part of the year?
An owner does not have to own the property on January 1 of the tax year. However,
an applicant must own the property for any portion of the year for which
application is made and must retain through the application deadline.
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My spouse is not listed as an owner on the deed, Do I need to include my spouse's income?
Yes, New legislation requires the income of the applicant's spouse to be included, regardless of ownership
or residency.
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How do I redeem my property that was sold in a County Tax Sale?
When:
The redemption period is within one (1) year from the date of the order of confirmation of sale.
How:
File a petition to redeem with the Chancery Court and pay all required funds.
* Note :Please seek the advice of an attorney to insure the petition is filed in a proper and timely fashion.
How much:
In general, the amount(s) required are:
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The full minimum bid plus 10% of the final bid at tax sale.
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$58.80 filing fee.
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The court may require additional compensation to the purchaser for maintenance of the property.
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How do I purchase property from Shelby County?
Individuals interested in purchasing Shelby County owned
properties should contact the Shelby County Government Real Estate Division Office
at (901) 545-4900.
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How can I obtain a list of properties being sold in Tax Sale?
A listing of properties being sold in each tax sale is published approximately 30
days prior to the sale date. In addition, these properties are listed on our website.
For tax sale dates and related information
click here.
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