The City of Memphis property tax is a municipal bill separate from the Shelby County property tax, and you owe both on the same parcel. For the 2025 tax year, the city rate is $2.58081 per $100 of assessed value, and the Memphis City Council sets a new rate each June when it adopts the budget.1City of Memphis. Lookup Property Taxes Bills are due by August 31. After that, unpaid balances accrue interest at 1.5% per month.2City of Memphis. Tax Information The city portion funds the Memphis Police Department, fire stations, parks, and general municipal operations; schools and county-wide services come out of the separate Shelby County bill.
How Your Memphis Tax Bill Is Calculated
The Shelby County Assessor of Property sets your appraised value based on what your land and buildings would sell for on the open market. Tennessee law then reduces that figure to an assessed value using fixed ratios: 25% for residential property and 40% for commercial or industrial property. The Assessor does not reappraise every year. State law puts counties on a four-, five-, or six-year reappraisal cycle, so your appraised value can hold steady for several years and then jump in a reappraisal year.3University of Tennessee County Technical Assistance Service. Reappraisal
Once you have your assessed value, the math is simple. Divide it by 100, then multiply by the city rate.4City of Memphis. Treasury A home appraised at $200,000 has a residential assessed value of $50,000. Divide by 100 to get 500 taxable units. Multiply by the 2025 rate of $2.58081 and the city tax comes to about $1,290. The 2026 rate will be set when the Council adopts its budget, typically in the third week of June.2City of Memphis. Tax Information
That figure is only the city share. Shelby County bills at its own rate on the same assessed value, and if your parcel sits inside a special taxing district, that adds another line.
Deadlines and Late Penalties
City bills go out after the Council sets the rate in June, and you have until August 31 to pay in full without penalty. Starting September 1, any unpaid balance accrues interest at 1.5% per month, or 18% per year.2City of Memphis. Tax Information Interest compounds on the first of each month the balance stays open, so even a brief delay adds up.
Partial payments are accepted, with a $10 minimum. The city applies partial payments to your oldest unpaid tax year first, not to the current one.5City of Memphis. Frequently Asked Questions Paying something still beats paying nothing because it reduces the principal that interest runs against, but any remaining balance stays delinquent.
How to Pay
You will need your parcel ID or the exact property address to pull up your account. The parcel ID appears on prior tax receipts, your deed, and the Shelby County Assessor’s property search.6Shelby County Assessor of Property. Real Property Search With that in hand, you can look up your current balance, any past-due amounts, and payment history through the city’s online portal.
The city offers four payment methods:
- Online through the ePayments portal, which accepts credit cards, debit cards, and electronic checks. E-checks carry lower processing fees than card payments.7City of Memphis. City of Memphis ePayments Site
- By phone at (901) 636-7200, with an e-check, credit card, or debit card.4City of Memphis. Treasury
- By mail with a check or money order and your bill stub, sent to City of Memphis Treasury, 125 N Main St., Room 375, Memphis, TN 38103.4City of Memphis. Treasury
- In person at City Hall (125 N. Main St., Suite 375) between 8:30 a.m. and 4:30 p.m., or at any First Horizon Bank location with your bill and a check or money order.4City of Memphis. Treasury
Online and phone payments generate an immediate confirmation number. In-person payments produce a stamped receipt, which can matter if your mortgage servicer needs proof.
Tax Relief for Seniors, Disabled Homeowners, and Veterans
Tennessee funds a state property tax relief program that reimburses part of the bill for qualifying homeowners. The reimbursement arrives as a credit, so you pay the tax and get the relief amount back. You still have to pay on time to avoid the September 1 interest charge while the state processes the credit.
Seniors and Disabled Homeowners
Homeowners aged 65 or older and homeowners with a total and permanent disability qualify under T.C.A. 67-5-702 and 67-5-703. Both groups face an annual household income ceiling the state adjusts each year by the Social Security cost-of-living increase.8Tennessee Comptroller of the Treasury. Tennessee Code 67-5-701 Through 67-5-704 The base statutory limit was $24,000 at last amendment, with yearly COLA adjustments on top. Apply through the City of Memphis Treasurer’s Office with documentation of age or disability and proof of income such as a federal return or Social Security benefit letter. The credit covers a portion of the tax, not the whole bill.
Disabled Veterans
Veterans with a service-connected disability, and their surviving spouses, qualify for relief on the first $175,000 of the home’s full market value, with no income limit.9MTAS. Property Tax Relief for the Elderly and Disabled The reimbursement is calculated by applying the 25% residential assessment ratio to that $175,000 cap. On a home appraised at $300,000, the relief covers the first $175,000 of value and the owner pays the full city tax on the remaining $125,000. Applications run through the Treasurer’s Office with VA documentation of the service-connected disability.
The Senior Property Tax Freeze
Separate from the relief reimbursement, Tennessee offers a property tax freeze that locks your city tax amount so it does not rise as your property value rises. You can potentially qualify for both the freeze and the relief program.
To qualify, you must be at least 65 by December 31 of the tax year, own and live in the property as your principal residence, and have a combined household income below the annual limit. For the 2026 tax year in Memphis, the standard income limit is $50,570 and the local option limit is $63,470.10Tennessee Comptroller of the Treasury. 2026 Tax Freeze Income Limits List Income counts Social Security, pensions, wages, interest, dividends, and most other sources. Only net income from a business, rental, or farm counts, after expenses.
The freeze applies to up to five acres associated with your primary residence. Once approved, your tax amount stays fixed even when the Assessor raises your appraised value in a reappraisal year. You still owe the frozen amount annually and must requalify each year by confirming your income remains below the limit.11Tennessee Comptroller of the Treasury. Property Tax Freeze
Appealing Your Assessment
If you believe the Shelby County Assessor overvalued your property, you can appeal to the Shelby County Board of Equalization. For the 2026 tax year, the appeal window runs from May 1 through June 30, 2026.12Shelby County, TN. Board of Equalization Miss that window and you are stuck with the assessed value for the year.
You can file online through the Board’s e-filing portal, by mail postmarked by the deadline, or in person during office hours.13Shelby County Board of Equalization. BoE Real Property eFile Tennessee law presumes the Assessor’s value is correct, so the burden is on you to show clear and convincing evidence it is wrong. The most effective evidence is recent sales of comparable properties in your area and photographs showing conditions that reduce value, such as foundation damage, flooding, or a deteriorating roof.14Shelby County, Tennessee. Frequently Asked Questions “My taxes are too high” is not evidence. Focus on homes with similar square footage, lot size, and age in your immediate neighborhood, using data from the Shelby County Register of Deeds GIS tool or real estate databases.15Shelby County Register of Deeds. Shelby County Register of Deeds GIS
What Happens If You Don’t Pay
Interest at 18% per year is only the beginning. When taxes stay unpaid long enough, the taxing authority can file suit and the court can order the property sold at a tax sale. Under Tennessee law, the sale is conducted for cash, and if no outside bidder meets the minimum, the taxing entity itself bids the amount of the debt.16Justia Law. Tennessee Code 67-5-2501 – Sale of Land Generally
A sale is not the final word. Tennessee gives former owners a redemption period to buy the property back by paying the purchase price plus 12% annual interest. The length of that window depends on how many years the taxes had been delinquent:
- Five years or less delinquent: one year from the court order confirming the sale.
- More than five but less than eight years: 180 days.
- Eight years or more: 90 days.
- Vacant or abandoned property: 30 days, regardless of how long the taxes went unpaid.
Redemption cannot extend beyond one year from the date of the court order under any circumstances.17University of Tennessee County Technical Assistance Service. Redemption The 12% redemption interest runs from the day the buyer paid until you file your motion to redeem, stacked on top of the back taxes, penalties, court costs, and attorney fees already owed. Redeeming a property after a tax sale costs vastly more than paying the original bill in August.