Shelby County Trustee


	David Lenoir
	Shelby County Trustee

TAX RELIEF

David Lenoir, Shelby County Trustee, administers a State funded Tax Relief Program to help taxpayers 65 or older and disabled citizens pay their property taxes. For qualifying applicants, the State will pay all or part of the property taxes on their home, depending on the maximum amount of Tax Relief credit given in relation to the taxes due.

The Tax Relief Credit is a rebate and does not have to be paid back unless it is found later that you should not have been eligable for the program.

For 2010, the maximum tax relief is:
Inside Memphis : $251.25 elderly and disabled. $1,758.75 disabled vet, widow(er) of disabled vet, or spouse of a soldier killed in action.
Outside Memphis : $253.75 elderly and disabled. $1,776.25 disabled vet, widow(er) of disabled vet, or spouse of a soldier killed in action.

You may be eligible for Tax Relief if you are:

Age 65 or older with combined annual income for you, *your spouse and all owners of the property not exceeding $26,830 in 2009; or
Totally and permanently disabled with a combined annual income for you, *your spouse and all other owners of the property not exceeding $26,830 in 2009; or
A disabled veteran or widow(er) of a disabled veteran who meets additional state requirements.
A spouse of a soldier whose death resulted from a service-connected, combat-related cause or KIA (combat-related)

*Legislation requires the income of the applicant's spouse to be included, regardless of ownership and regardless of whether or not the spouse is living on the property.

Applicants must live on and use the property (for which they are applying for Tax Relief) as their primary residence. Only one place of residence may receive Tax Relief assistance per year.

To request an application for Tax Relief, contact Customer Service at (901) 432-4829. Signed applications must be postmarked no later than April 4, 2011.

Click here for the State's Tax Relief FAQ.

TAX FREEZE

If you are a new applicant this year, the Tax Freeze Program freezes the 2011 tax amount on residential property taxes based on the tax amount from 2010. If you were approved for the Tax Freeze Program in the previous year, your 2010 taxes remain frozen for the base year in which you were approved. Improvements to the Primary residence (such as adding a room, carport, or garage) will result in a "proportional increase" to the frozen base tax. Certain land use restrictions may make a portion of the property ineligible.

You may be eligible for Tax Freeze if you are:

Age 65 or older
Own your Primary Residence
Combined Household annual income for you, *your spouse and all owners of the property did not exceed $35,270 in 2009
APPLICATION MUST BE MADE EVERY YEAR

*Legislation requires the income of the applicant's spouse to be included, regardless of ownership and regardless of whether or not the spouse is living on the property.

When completing an application, be sure to:

               - Attach a copy of your social security card (new applicants only).
               - Attach a copy of your driver's license (new applicants only).
               - Attach a copy of your 2009 income tax return (all applicants). If you were not required to file a tax
                  return for 2009, download a Tax Freeze affidavit from this website, then complete it in front of a
                  notary, and have it notarized.

Mail completed applications and supporting documentation to:

David Lenoir, Shelby County Trustee
P.O.Box 2751
Memphis, TN 38101-2751

Signed applications must be postmarked no later than April 4, 2011.

Click here to download the Application Form for Tax Freeze.
Click here to download a Tax Freeze Affidavit.
Click here for Frequently Asked Questions on the Tax Freeze Program.