City of Memphis property taxes are due after the tax rate is set by City Council, generally the third week in June, and are delinquent after August 31st. All delinquent property taxes incur interest and penalty of 1.5% per month or 18% annually. The Memphis City Council sets the City tax rate based upon the budget submitted by the City of Memphis Government and the Memphis Board of Education. City taxes on locally assessed properties are based on assessment values as certified by the Shelby County Assessor, as of January 1st of each tax year. Taxable properties within Memphis owned by Utilities/Carriers are assessed by the Comptroller of the Treasury of the State of Tennessee, Office of State Assessed Properties. Other taxes collected by the City of Memphis include, Payment in Lieu of Taxes (PILOT) and Central Business Improvement District (CBID) taxes for taxable entities in the Downtown Center City District.
Pay your Property Taxes Online
The 2016 tax rate is $ 3.40 per $100 assessed value.
If you disagree with your assessment values you can seek to resolve the discrepancies with the Shelby County Assessor's Office or file an appeal with the Shelby County Board of Equalization (BOE). BOE appeals must be filed prior to the final date specified for appeals. If an appeal is filed, you are still required to pay your taxes. Any reductions obtained through an appeal will result in reimbursement of the amount paid in excess of your final tax liability.
Exemptions for exempt property taxes must be granted by the State Board of Equalization. Exemption filings can be made through the Shelby County Assessor's Office, but must be approved by the State BOE.
Make checks payable to the City of Memphis Treasurer. City tax payments can be made by check, cashiers check, or money order via mail. Additionally, cash is accepted in person in Room 375 in the City Hall building and credit card payments are accepted via telephone. City tax payments can be made at any First Tennessee Bank location. Payments via wire transfer (preceded by a fax to our office) are also acceptable. The City's policy requires that tax payments be applied to the oldest outstanding tax years first.
If applicable, other general property related charges, i.e., weed cutting, demolition, sanitation, sidewalks, and anti-neglect, etc., will also appear on the tax bills.
First Tennessee Bank/Memphis ABA #084000026 City of Memphis Account #91383.
Owner Name/Address Change
Mailing addresses can be changed on your City tax bill by submitting a written/signed request to the City of Memphis Treasury Office. However, to ensure that the owner/address information on the property assessment roll is correct, you should also send your owner name/address change information to the Shelby County Assessor's Office.
The City desires that all taxes be paid in full for all tax years, but partial payment amounts are acceptable and can be applied to your outstanding taxes. Interest and penalties will continue to accrue on unpaid balances.
Tax Relief is available for taxpayers who are 65 or older or who are totally and permanently disabled and meet certain annual income limits.
Tax Freeze is available for taxpayers who are 65 or older and meet certain annual income limits.
Quarterly Payment Program
A quarterly payment program is available for taxpayers who are 65 or older, owe no back taxes and meet other requirements. There is no income requirement.
Concerns can be addressed through our Treasury Tax line or Bankruptcy attorney.
All delinquent taxpayers are subject to legal actions as authorized by Tennessee Code Annotated. Real Estate and State Assessed property taxes are turned over to delinquent attorneys February 1 after they are one full year delinquent. Personal Property taxes are turned over to delinquent attorneys after one month delinquent.
Property tax refunds are generally processed within 60 days after receipt of assessment change information from the Shelby County Assessor or the Board of Equalization and the appropriate submission of required documents to the City Treasury Office.