The primary source of revenue in Shelby County is the ad valorem property tax. The Tennessee Constitution authorizes the tax and empowers counties and municipalities to levy and collect a property tax on all property - real, personal, or mixed use - based on its value. The Tennessee Code Annotated (TCA) authorizes the Trustee to bill and collect these taxes.
For greater efficiency and convenience, the Trustee also works with municipalities in Shelby County to bill and collect property taxes. The Trustee serves as the billing and collection agent for current and delinquent taxes in Arlington, Lakeland and Millington. For Memphis, Bartlett, Collierville, and Germantown, the Trustee provides assistance by collecting certain delinquent taxes and facilitating various legal processes associated with lawsuits, bankruptcies and tax sales.