Memphis homeowners get two bills: Shelby County ($2.702382 per $100 assessed in 2026), due by Feb. 28, and the City of Memphis, delinquent after Aug. 31.

Last checked Oct. 17, 2026. Facts on this page come from the Shelby County Trustee’s tax rate history, payment FAQ, appeals page and tax freeze page, and the City of Memphis Treasury page.

A Memphis homeowner pays two property taxes on two bills: one to Shelby County, collected by the Shelby County Trustee (901-222-0200), and one to the City of Memphis, collected by the city’s Treasury division (901-522-1111). The county rate for 2026 is $2.702382 per $100 of assessed value. County taxes can be paid without added fees through the last day of February; city bills become delinquent after Aug. 31.

Who to call

  • City of Memphis Treasury (city bills, city tax relief and freeze): 901-522-1111, 125 N. Main St., Room 301; look up and pay online
  • City tax payments by phone: 901-636-7200
  • Shelby County Trustee (county bills and payments): 901-222-0200, 157 Poplar Ave.; pay online
  • Shelby County Assessor of Property (value and classification): 901-222-7001
  • Shelby County Board of Equalization (appeals): 901-222-7300

Due dates

  • Aug. 31: the last day to pay the City of Memphis bill before it is delinquent. Late city bills add interest of 1.5% of the tax owed on the first of each month. If an assessment is added or raised after billing, you get 60 days to pay the increase.
  • First Monday in October: Shelby County taxes for the year become due.
  • Last day of February: the last day to pay county taxes without added fees. The Trustee offers no discount for paying early and takes partial payments if the full amount is paid by the deadline.

Tennessee law requires earlier years’ city taxes to be paid in full before a current-year payment can be applied. If a mortgage company pays from escrow, it requests the bill; the city says anyone who gets a delinquent notice in November should call the lender at once.

Ways to pay the city bill

The Treasury page lists:

  • In person at City Hall, 125 N. Main St., Suite 375, 8:30 a.m. to 4:30 p.m.
  • At any First Horizon Bank branch, with the bill and a check or money order (not a tax relief voucher).
  • By mail to City of Memphis Treasury, P.O. Box 185, Memphis, TN 38101-0185.
  • By phone at 901-636-7200, or online at epayments.memphistn.gov, by e-check or card.

County taxes can be paid online, by mail to P.O. Box 2751, Memphis, TN 38101, in person at 157 Poplar Ave. or a Trustee branch, or monthly through the Trustee’s ManagedPay plan.

The two rates

Tennessee assesses a home at 25% of its appraised value (commercial and industrial property at 40%, business personal property at 30%). The Shelby County Assessor reappraises property every four years; the last reappraisal took effect in 2025.

Taxing body Rate per $100 of assessed value
Shelby County, 2026 $2.702382
City of Memphis, FY2027 $3.39
Total for a Memphis home $6.092382

The City Council adopted the FY2027 budget 11-1 on June 23, 2026, with the city rate unchanged at $3.39, the Tri-State Defender reported. Your city bill on the Treasury lookup shows the rate applied to your parcel. The city bill can also carry fees for weed cutting, anti-neglect, sidewalks, demolition and sanitation.

The county rate since 2010

The county rate inside Memphis fell from $3.39 in 2024 to $2.69 in 2025, the reappraisal year, and was set at $2.702382 for 2026.

Line chart of the Shelby County property tax rate inside Memphis from 2010 to 2026, in dollars per $100 of assessed value: 4.02 from 2010 to 2012, 4.38 in 2013, 4.37 from 2014 to 2016, 4.11 in 2017, 4.05 from 2018 to 2020, 3.45 in 2021, 3.39 from 2022 to 2024, 2.69 in 2025 and 2.702382 in 2026.

How the bill is figured

The city’s formula: assessed value times the rate, divided by 100. The Census Bureau puts the median value of an owner-occupied Memphis home at $157,100 (2019-2023 American Community Survey). Before any relief, that home’s taxes work out like this:

  • $157,100 x 25% = $39,275 assessed value
  • County: 392.75 x $2.702382 = about $1,061
  • City: 392.75 x $3.39 = about $1,331
  • Together, about $2,393 a year

Relief for seniors, disabled owners and veterans

The city and county each run their own tax relief and tax freeze programs, so a Memphis homeowner who qualifies applies to both offices.

  • City: call Treasury at 901-522-1111 about city relief and the freeze, or to book an in-person appointment. The city raised its freeze income limit from $47,810 to $61,920 in its FY2026 Finance budget. In 2026 the city combined the relief and freeze paperwork into the single voucher mailed with the bill.
  • County: the Trustee’s freeze covers homeowners 65 or older by Dec. 31, 2026 with household income under $63,470 for 2025; new applications must be postmarked by April 5, 2027. Call 901-222-0200.

How to appeal your value

  1. Ask for an informal review. The Shelby County Assessor of Property (901-222-7001) reviews appraisals and classifications.
  2. Appeal to the Shelby County Board of Equalization by June 30 of the tax year (901-222-7300).
  3. Appeal to the Tennessee State Board of Equalization within 45 days of the county board’s decision, on the Comptroller’s site.

While an appeal is open, pay the undisputed part of the city bill by Aug. 31 to avoid late fees.

What this means for you

  • Two bills, two deadlines: the city by Aug. 31, the county by the end of February.
  • Seniors apply for relief and the freeze with both the city and the Trustee.
  • Appeal your value by June 30.

More guides: home prices, moving to Memphis and who to call at City Hall.

Frequently asked questions

When are Shelby County property taxes due?

County taxes become due the first Monday in October and can be paid without added fees through the last day of February of the following year, the Shelby County Trustee says.

When are City of Memphis property taxes due?

City of Memphis tax bills become delinquent after Aug. 31. Interest of 1.5% of the tax owed is added on the first of each month after that.

What is the property tax rate in Memphis?

Shelby County’s 2026 rate is $2.702382 per $100 of assessed value. The City Council kept the city rate unchanged at $3.39 per $100 in the FY2027 budget adopted June 23, 2026, the Tri-State Defender reported.

How do I appeal my property value in Shelby County?

Ask the Assessor of Property for an informal review, then appeal to the Shelby County Board of Equalization by June 30 of the tax year (901-222-7300). State board appeals are due within 45 days of the county board’s decision.

Who do I call about Memphis property tax relief or the tax freeze?

For the city bill, call the City of Memphis Treasury at 901-522-1111; in-person help needs an appointment. For the county bill, call the Shelby County Trustee at 901-222-0200.