Frequently Asked Questions
Topics:
Appeals/Refunds
General Information
Payments
Personalty
Tax Relief
Tax Freeze
NEW
Tax Sale
Appeals/Refunds -
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Answers
How can I appeal my assessment?
If you disagree with the Assessor’s appraised value of your
property, appeals must be made to the Shelby County Board of
Equalization before June 30 of each year. Property owners must file
appeals within the timeframe set by the County Board or lose all rights of
appeal. You may contact the Shelby County Board of Equalization at
(901) 379-7160.
If you disagree with the County Board's decision, you may appeal
to the State Board of Equalization within 45 days. You may 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. The Accounting
Department issues refunds daily. Volume dictates the length of time
it takes for a taxpayer to receive their refund. Typically, it takes
20 business days or less for a refund to be issued.
Contact Customer Service at 521-1829 regarding refunds on e-check
credit card payments.
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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.
|
$4.02 |
|
$4.06 |
|
x 250 |
OR |
x 250 |
|
$1005.00 |
|
$1015.00 |
|
(inside Memphis) |
|
(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
|
= 25%
|
| Commercial
|
= 40%
|
| Industrial
|
= 40%
|
| Personalty
|
= 30%
|
| Farm
|
= 25%
|
Contact the Shelby County Assessor for any questions on property
classification.
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How are my tax dollars used?
In 2008, every $2.02 of the tax rate will go to schools,
$1.22 will go to the county general fund, and $.80(cents) will
go to debt service, if property is inside Memphis. An additional
$0.05(cents) will go to the rural school bond if property is outside
Memphis.
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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 as taxes follow the land.
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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. You may pay your taxes 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 due date 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 you 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?
You can pay taxes online; or,
You can mail your check or money order to:
Regina Morrison Newman, Shelby County Trustee
P. O. Box 2751
Memphis, TN 38101-2751
You may also bring your payment 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 they ceased operations 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,
we need 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 to
help elderly citizens pay their property taxes.
Property owners may be eligible to receive tax relief for the current tax year
if they are age 65 or older with combined annual income for you, your spouse and
all other owners of the property did not exceed $25,360 in 2008.
For additional information, or to apply for Tax Relief contact Customer Service
at (901) 521-1829. You can also request an application online.
A tax relief representative will contact you to complete your application.
Applications must be received in our office on or before
April 5, 2010.
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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 payment by the State of Tennessee to reimburse certain homeowners
who meet the legal requirements, for a part or all of property taxes paid,
and is not an exemption. 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 2009 tax relief benefit?
Here are the formulas for estimating your 2009 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 2009 Shelby County property tax rate is $4.02:
((Assessed Value) /100) * $4.02 = Estimated Tax Relief Benefit
If your 2009 Shelby County property tax rate is $4.06:
((Assessed Value) /100) * $4.06 = Estimated Tax Relief Benefit
Back to Tax Relief
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. Property owners may be eligible to
receive tax relief for the current tax year if they are a disabled veteran who meets
additional state requirements or widow(er) of a disabled veteran who met additional
state requirements at the time of death.
There is no age or income requirement for disabled veterans, or their widow(ers).
For additional information or to apply for Tax Relief contact Customer Service
at (901) 521-1829. Applications must be received in our office on or
before April 5, 2010.
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What are the additional state requirements for disabled veterans?
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***
-
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
-
A total and permanent disability rating from a service-connected disability.
-
A 100% total and permanent disability rating from being a prisoner of war.
Must own and use property on which you apply as your primary residence.
***Determination of eligibility will be made based on information provided by the
VA through use of a consent form (F-16) 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.
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I am a widow(er) of a disabled veteran. Can I get help paying taxes?
Property tax relief shall also be extended 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, as long as the surviving spouse does not remarry
and as long as the property for which tax relief is applied is owned by and used by
such surviving spouse as their primary residence.
For additional information or to apply for Tax Relief contact Customer
Service at (901) 521-1829. Applications must be received in our office on or
before April 5, 2010.
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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 the current tax year if the combined annual income of all owners does
not exceed the limit set by the state. Total income limit for 2008 cannot
exceed $25,360.
There is no age requirement for totally and permanently disabled homeowners.
For additional information, or to apply for Tax Relief contact Customer
Service at (901) 521-1829. Applications must be received in our office on or
before April 5, 2010.
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I am the spouse of a soldier killed in action. Can I get help paying taxes?
Property tax relief shall be extended to the surviving spouse of a soldier killed in
action as long as the surviving spouse does not remarry, and as long as the property
for which tax relief is claimed is owned by and used exclusively by such surviving
spouse as a home.
For additional information or to apply for Tax Relief contact Customer Service
at (901) 521-1829. Applications must be received in our office on or
before April 5, 2010.
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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.
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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. Once you qualify, the county will bill your mortgage company the new amount.
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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. Proof of the life estate must be presented when applying.
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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.
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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.
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How do I redeem my property that was sold in a County Tax Sale?
If a taxpayer's property was sold in a county tax sale, they should contact the
Tax Sale Department at (901) 545-4832 or (901) 545-4819 to obtain the correct
amount needed to redeem their property. If a taxpayer's property was sold,
they have one (1) year from the date of the sale to redeem the property.
Once the amount due has been verified, the individual must then secure an attorney
to have them prepare a required Petition and Order to complete the
redemption process.
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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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