Section 8-11-104 of the Tennessee Code Annotated states, "It is the duty of the county Trustee to: ... collect all the ...county taxes on property."

Section 67-5-2405 of the Tennessee Code Annotated states, "... the Trustee ...shall ... file suits ... for the collection of delinquent land taxes due the ... county ... which taxes are declared a lien upon the land."

Section 67-5-2501 of the Tennessee Code Annotated states, "The court shall order a sale of the land for cash, subject to the equity of redemption."

How:
You can pay your delinquent taxes, by mail, or by coming into our office.You can pay by cash, check, money order or major credit card up to 40 days prior to the sale date.
When:
You can pay your delinquent taxes with cash or cashier's check up until 4:30 pm on the day before the tax sale. If you plan on paying by personal or business check, contact our office for the last day checks can be accepted.
* Note: The Trustee does not accept any payments on the day of the tax sale.

Tel: (901) 521-1829 Mon - Fri 8:00 am to 4:30 pm

When:
Within one year from the date of the sale. Effective July 1, 2009 the redemption period is one (1) year from the date of the order of confirmation of sale, as evidenced by the Chancery Court Clerk's Office.
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:
   1- The full minimum bid plus 10% of the final bid at tax sale.
   2- $58.80 filing fee.
   3- The court may require additional compensation to the purchaser for maintenance of the property.

How do I purchase property at tax sale?

Tax sales are conducted in the Shelby County Commission Chambers, 1^st Floor, 160 N. Main Street and are open to anyone. On the date of the sale, anyone* wishing to bid will need to arrive early for registration.

Registration begins at 8:30 am and ends at 10:00 am; each tax sale begins at 10:00 am. Bidders must be registered by 10:00 am in order to bid on property. You will complete a bidder information form and receive a bidder card.

If you are the highest bidder on a property, you will need to remain after the sale so that Chancery Court can verify your bid amount. There is no deposit required.

* Employees or relatives of employees of the Shelby County Trustee's Office are not eligible to bid.

What are my responsibilities as a bidder?

Prior to the Tax Sale: You are strongly advised to research the properties on which you are interested in bidding. This includes, but is not limited to, previewing the properties and looking up the legal descriptions.

After the Tax Sale: You must make your full payment within 24 hours, in the form of cashier's check, money order, or cash to the Chancery Court located at 140 Adams St, Memphis, TN 38103.

What does the minimum bid represent?

The minimum bid at tax sale is the total amount of city and county taxes owed, along with any fees associated with tax sale. These fees may include court costs, attorney fees, and service costs.

When do I take title to the property?

A Clerk and Master's Deed to the property may be requested at any time AFTER the order confirming the Sale has been entered by calling the Chancery Court Clerk and Master's office at (901) 545-3864. Deeds must be registered in the office of the Shelby County Register, 1075 Mullins Station, Suite W165, Memphis TN 38134 in order to complete the transfer of the property.

When is the sale confirmed?

The confirmation date is typically 30-45 days after the date of sale. The court files a final list of property sold at tax sale.

What are my rights after purchasing property at tax sale?

For your rights after you take title at tax sale, consult your attorney.

What if someone redeems the property I purchased at tax sale?

The court will be returning your bid amount, along with 10% per annum on your bid. (Calculated from the date of sale until the petition to redeem is filed). In addition to this amount, the court may award reimbursement for costs of maintaining the property during your ownership.

* Note : We do not recommend spending money to improve property bought at tax sale until after the 1 year redemption period expires. Such expenditures may or may not be reimbursed by the court.