Shelby County, TN property tax is calculated using a county rate of $2.69 per $100 of assessed value for 2025, down from $3.39 in 2022–2024.1Shelby County Trustee, TN. Shelby County Tax Rates If your property sits inside Memphis, Bartlett, Germantown, Collierville, Millington, Lakeland, or Arlington, a separate city rate is added on top. Bills become due the first Monday of October and must be paid by the last day of February to avoid interest.2Shelby County Trustee, TN. Payment Deadlines and Mailing Payments
Current Tax Rates
The county rate applies to every property in Shelby County, whether you live in a city or in an unincorporated area.3Shelby County Trustee, TN. Calculate Taxes The 2025 drop to $2.69 followed a countywide reappraisal; when values rise across the county, the rate usually falls so the overall levy doesn’t automatically spike. Your individual bill can still increase if your property’s appraised value rose faster than the county average.
City residents pay their municipality’s rate on top of the county rate. For 2025, Memphis set its rate at $2.58 per $100 of assessed value, and Bartlett set its rate at $1.66.4City of Memphis. Lookup Property Taxes5City of Bartlett. Tax Department Germantown, Collierville, Millington, Lakeland, and Arlington each set their own rates annually. If you live outside any city, you pay only the county portion.
How Your Bill Is Calculated
Your tax bill starts with the appraised market value the Shelby County Assessor assigns to your property. You don’t pay tax on that full value. Tennessee law converts appraised value to assessed value using fixed ratios set in Tennessee Code § 67-5-801:
- Residential and farm property is assessed at 25% of appraised value.
- Commercial and industrial property is assessed at 40%.
- Tangible business personal property (equipment, furniture) is assessed at 30% and must be reported to the Assessor each year.6Justia. Tennessee Code 67-5-801 – Classification and Rate of Assessment of Property
Once you have the assessed value, divide by 100 and multiply by the tax rate. Take a home appraised at $250,000. The assessed value is $62,500 (25% of $250,000). Divide by 100 to get 625 taxable units. Multiply by the county rate of $2.69 and the county portion is $1,681.25. If that home is inside Memphis, add 625 × $2.58, or $1,612.50, for a combined bill of about $3,294.
Deadlines and Late Penalties
Property taxes become due and payable on the first Monday of October each year. City bills generally go out in the summer, with county bills following. You have until the last day of February of the following year to pay without penalty. A mailed check must be postmarked on or before that date.2Shelby County Trustee, TN. Payment Deadlines and Mailing Payments
Miss the deadline and interest starts immediately. Tennessee Code § 67-5-2010 imposes 1.5% interest on the unpaid balance starting March 1, with another 1.5% added on the first of every following month.7Justia. Tennessee Code 67-5-2010 – Interest – Delinquent Taxes By December, an unpaid bill has picked up 15% in interest. Long-term delinquency can lead to a public tax sale, though the owner has a one-year redemption period after the sale to reclaim the property by paying the full amount plus interest.
If your mortgage lender collects taxes through escrow, the lender should pay the bill directly. The legal obligation to pay on time still falls on you as the owner. Confirm the payment on the Trustee’s site, especially after a refinance or lender change. Gaps during those transitions cause accidental delinquency.
Ways to Pay
The Shelby County Trustee accepts payments several ways:
- Online by credit card, debit card, or electronic check through the Trustee’s website. Card payments carry a 2.6% convenience fee; electronic checks cost $1.50 per transaction.8Shelby County Trustee, TN. Payment Information
- By mail with a check or money order. Include your parcel number so the payment is credited to the right account.
- In person at the Trustee’s main office during business hours.
If paying the full bill at once isn’t realistic, the Trustee’s ManagedPay program lets you set up monthly payments from a checking account or credit card. You choose the start date, amount, and duration. For current-year taxes, monthly payments run through the end of February; for delinquent taxes, you can spread payments over a full year. Enrolling in ManagedPay does not stop interest from accruing on delinquent balances, and it does not prevent legal action if the debt remains unpaid.9Shelby County Trustee, TN. ManagedPay
Relief and Freeze Programs
Several programs can meaningfully lower what eligible homeowners owe.
Tax Freeze for Seniors
The Tax Freeze locks in the dollar amount of your property tax bill so it won’t rise in future years, even if rates or values increase. You must be at least 65, own and live in the home as your primary residence, and meet income requirements.10Shelby County Trustee, TN. Tax Freeze The income limit was set at $60,000 when the program launched.11Tennessee Comptroller of the Treasury. Property Tax Freeze
New applicants in 2026 will have their taxes frozen at the 2025 amount. Homeowners approved earlier stay frozen at the level from their original approval year. The county deadline to apply for the 2026 freeze is April 5, 2026; the City of Memphis had an earlier deadline of October 6, 2025. Adding a room, garage, or other improvement will increase the frozen amount proportionally.
State Tax Relief for Seniors and Disabled Homeowners
Tennessee’s statewide relief program reimburses a portion of property taxes for homeowners who are 65 or older or who are permanently and totally disabled. For the 2026 tax year, the state covers taxes on the first $32,700 of a home’s appraised market value, and the homeowner must fall below an annual income ceiling that adjusts each year with Social Security cost-of-living increases.
Disabled Veteran Relief
Veterans with a 100% service-connected disability rating can receive property tax relief on a primary residence with a market value up to $175,000.12Tennessee Department of Veterans Services. Property Tax Relief for Disabled Veterans The benefit extends to surviving spouses who have not remarried and covers taxes levied by both the county and any applicable municipality.
Appealing Your Assessment
If you believe the Assessor overvalued your property, you can challenge it. Start with the informal route.
Informal Review
Request an informal review from the Shelby County Assessor’s office at any time.13Shelby County Trustee, TN. Appeal the Appraised Value of Your Property Bring recent comparable sales, photos of property issues the Assessor may not know about, and any documentation that supports a lower value. Many disputes get resolved at this stage.
Board of Equalization
If the informal review doesn’t produce a satisfactory result, file a formal appeal with the Shelby County Board of Equalization. For the 2026 tax year, appeals must be filed between May 1 and June 30, 2026. There is no fee. You’ll complete the appropriate form (one for real property, another for business personal property), available on the county’s website. If someone else will represent you at the hearing, include a signed written authorization.14Shelby County, TN. Board of Equalization
Preparation is what wins these hearings. Recent sales of comparable homes, a professional appraisal, or documentation of structural problems that reduce your property’s value carry weight. A general sense that your taxes are too high does not.
Looking Up Your Bill
To find your current tax amount, search the Shelby County Trustee’s website by parcel number, property address, or owner name. The parcel number is the most reliable search key and appears on prior tax bills, closing documents, and the Shelby County Assessor’s online property search.15Assessor of Property, Shelby County TN. Real Property Search The Trustee’s site shows your current balance, payment history, and any exemptions applied to the account.