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Appeals / Refunds

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1. 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 30 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) 222-7300 for more information.

If you disagree with the county board's decision, appeal to the Tennessee State Board of Equalization within 45 days of the Shelby County Board action notice date TCA §67-5-1412(e). The state board may be reached at (615) 401-7883.

2. 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, Shelby County Board of Equalization, or Tennessee 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 time line.

3. 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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General Information

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1. 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. Please visit the Correct or Change Owner page for additional information.

2. The ownership is incorrect. What needs to be done?

Please visit the Correct or Change Owner page or contact the Assessor's Office at (901) 222-7001.

3. How do I calculate my taxes?

Please visit the Calculate Taxes page. Calculate Taxes

4. How are my tax dollars used?

Please view our Tax Rates page for a breakdown of how taxes are spent in Shelby County. Tax Rates

5. 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, attorney fees, miscellaneous costs, etc., that were due at the time of filing. 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.

6. 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) 222-7001. 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. Shelby County Assessor’s Office

7. What is the Shelby County property tax rate?

The 2017 Shelby County tax rate, as set by the County Commission, is $4.11 (inside Memphis) and $4.11 (outside Memphis). Shelby County Board of Commissioners

8. Which Internet browsers may be used to make an online payment?

IE 11 or higher
Firefox 59 or higher
Chrome 60 or higher
Safari 9 or higher

9. Why does the Shelby County Trustee pursue legal action against property owners who do not pay taxes?

The Shelby County Trustee has the responsibility to collect county and municipal property taxes (unless a municipality collects its own taxes). If property taxes have not been paid by the delinquency date, the Trustee is authorized by the State of Tennessee to take additional actions, including the filing of lawsuits and the publication of delinquent tax lists. We are required by the TCA to file a realty lawsuit every year between Feb. 1 and April 1.

10. How often will the lawsuit list be updated?

This list is updated nightly with the parcels that pay out of the suit by paying their prior Realty Taxes, interest, fees and costs.

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Payments

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1. 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 additional fees.

2. 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.

3. 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 charges. If a partial payment is made on a delinquent tax it will be applied to court and miscellaneous costs first, then interest and the remainder, if any, to the base tax.

4. Can I pay by echeck?

Yes, the Trustee's Office offers the convenience of paying by echeck. Please note that there is a nominal $1.50 fee for paying by echeck. These fees are not retained by the Shelby County Trustee. Echeck payments can be made using the payitShelby mobile app, through our website or at one of our convenient automated payment kiosks.

5. Can I pay by credit card?

Yes, the Trustee's Office offers the convenience of paying by credit card. Please note that there is a nominal 2.6% fee for paying by credit card or debit card. These fees are not retained by the Shelby County Trustee. Credit card payments can be made through the payitShelby mobile app, our website or at one of our convenient automated payment kiosks.

6. Can I receive a discount for paying early?

Currently no discounts are offered for early payment.

7. Where can I pay my taxes?

Pay taxes online through our website or at one of our convenient automated payment kiosks. You may also 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 at 157 Poplar Ave. or to one of our branch locations.

8. What are recurring payments?

The Shelby County Trustee is pleased to offer taxpayers the convenient and flexible option of paying property taxes on a monthly basis. By enrolling in this service, you can:

Select your monthly payment date and amount
Create your own payment schedule with your own start and stop dates
Make payments using your checking account or credit card
Pay on multiple properties
Pay more than once a month
Manage your payments online
Receive email receipts
View tax bills with detail information
View payment history

Payments will be credited to your taxes based on the effective date of the tax payment. Please allow 2 - 3 business days for processing.

Enroll today!

9. Which Internet browsers can be used to make an online payment?

IE 11 or higher
Firefox 59 or higher
Chrome 60 or higher
Safari 9 or higher

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Personalty (Business) Tax

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1. What are personalty taxes?

Personalty taxes are levied on business furnishings and equipment that you report to the Shelby County Assessor each year. Shelby County Assessor’s Office

2. I am out of business. What do I do with this bill?

Anyone in business on January 1 of the tax year is responsible for paying taxes for that entire year, even if operations ceased prior to December 31. If a business is no longer operating in Shelby County, contact the County Clerk’s Office at (901) 222-3000 to ensure that the business license (for those businesses requiring one) has been canceled. Also, advise the County Assessor at (901) 222-7002, as to the disposition of the equipment, so your account can be removed from the next year's 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, and other such documents are required for our review.

3. 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 15 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. Shelby County Assessor’s Office

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Tax Freeze

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1. Will there be a lien placed on my property if I accept the freeze?

No. The county does not place a lien on property where tax freeze has been granted.

2. 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.

3. 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.

4. 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, 2017 to apply.

5. 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) 222-0200 for further information.

6. Can I transfer the property tax freeze from one property to another?

No. If you sell or purchase a property you must reapply and establish a new base tax amount.

7. 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.

8. 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.

9. 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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Tax Relief

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1. 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. Tax Relief Program

2. 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 themselves (along with any spouse and/or co-owners).

3. Does the state have a lien on my property if I accept tax relief?

No. The state does not place a lien on property where tax relief has been granted.

4. 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 and be responsible for paying your property taxes each year.

5. How much is my estimated 2017 tax relief benefit?

• Max Benefits for elderly and disabled: $277.43
• Max Benefits for disabled veterans: $1,798.13

Here are the formulas for estimating your 2017 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 $6,750, then use $6,750 in the appropriate formula below. If your assessed value is under $6,750, 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.

The 2017 Shelby County property tax rate is $4.11:
((Assessed Value)/100) * 1.0000 * $4.11 = Estimated Tax Relief Benefit

6. 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 check from the state for the relief amount.

7. Can I receive relief on more than one property?

No, you can only receive tax relief on your primary residence in any given year.

8. 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:

• 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 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

A person applying for tax relief as a disabled veteran must own and use the property for which application is being made as his/her primary residence. There is no age or income requirement for disabled veterans.

Note: Determination of eligibility will be made based on information provided by the U.S. Department of Veterans Affairs 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.

To apply, call (901) 222-0200.

9. 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:

• 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 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
• Death resulting from a service-connected, combat-related cause

The surviving spouse must:

• Have been married to the veteran at the time of death
• Not have remarried
• Own and use the property as his/her primary residence on which application is being made
• Provide a copy of his/her spouse's death certificate
• Provide a form of personal ID such as a social security card, driver's license, or military ID
• Provide a title or bill of sale (for mobile homes)
• There is no income requirement

Note: Determination of eligibility will be made based on information provided by the U.S. Department of Veterans Affairs 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.

To apply for Tax Relief, please call Trustee Customer Service at (901) 222-0200 option 2. Signed applications should be returned by April 5, 2018.

10. I am the spouse of a soldier killed in action. Can I get help paying taxes?

Surviving spouses of soldiers killed in action (combat-related only) can be granted tax relief. The surviving spouse must:

• Have been married to the veteran at the time of death
• Not have remarried
• Own and use the property as his/her primary residence on which application is being made
• Provide a copy of his/her spouse's death certificate
• Provide a form of personal ID such as a social security card, driver's license, or military ID
• Provide a title or bill of sale (for mobile homes)
• There is no age or income requirement

Note: Determination of eligibility will be made based on information provided by the U.S. Department of Veterans Affairs 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.

To apply for Tax Relief, please contact Trustee Customer Service at (901) 222-0200 option 2. Signed applications should be returned by April 5, 2018.

11. 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. Tax Relief Program

12. 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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Tax Sale

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1. 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 tax sale properties are listed on our website. Tax Sale Properties

2. How do I purchase property from Shelby County?

Individuals interested in purchasing Shelby County owned properties should contact the Shelby County Government Land Bank at (901) 222-2581.

3. How do I redeem my property that was sold in a County Tax Sale?

When: The redemption period is based on the years of delinquency and 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:

• The full minimum bid plus 12% per annum of the final bid at tax sale.


• A $58.80 filing fee.


• The court may require additional compensation to the purchaser for maintenance of the property.