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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.
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.
An eBill is an electronic version of a paper bill that you can view online or through the mobile app. Instead of a paper bill being sent to a physical mailbox, the eBill is delivered directly to a specific email address.
With payit901.com, you can enroll for an eBill to get your bill delivered sooner, conveniently, and securely. Just create a payit901 account to view bills, save payment methods, and store receipts all in one place. Signing up is free and easy!
You will receive your Shelby County property tax eBill in July/August, or when it becomes available. You will also receive a reminder before your payment is due.
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.
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.
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.
The 2019 Shelby County tax rate, as set by the County Commission, is $4.05 (inside Memphis) and $4.05 (outside Memphis).
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 payit901 mobile app or through our website.
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 payit901 mobile app or our website.
Pay taxes online, use the Trustee mobile app called payit901 or mail to: Regina Morrison Newman, 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.
The Shelby County Trustee is pleased to offer taxpayers the convenient and flexible option of paying property taxes on a monthly basis with ManagedPay options. Monthly payments can be set up through the payit901 mobile app or on the Trustee website.
By choosing Managed Pay, you can:
Payments will be credited to your taxes based on the effective date of the tax payment.
Note: ManagedPay does not prevent the accrual of interest, the addition of legal fees, or the occurrence of legal action.
Personalty taxes are levied on business furnishings and equipment that you report to the Shelby County Assessor each year.
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.
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.
No. Only one owner must be 65 years of age or older by December 31, 2020 to apply.
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.
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:
The surviving spouse must:
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. Signed applications should be returned by April 2, 2021.
Surviving spouses of soldiers killed in action (combat-related only) can be granted tax relief. The surviving spouse must:
To apply for Tax Relief, please contact Trustee Customer Service at (901) 222-0200. Signed applications should be returned by April 2, 2021.
The redemption period is based on the years of delinquency and from the date of the order of confirmation of sale.
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.
In general, the amount(s) required are: