Last updated 2026-07-09
TL;DR
Shelby County, Tennessee taxes property at $2.715 per $100 of assessed value for 2025, and residential property is assessed at 25% of appraised value. The county reappraises every four years, with 2025 the next cycle. You appeal to the Shelby County Board of Equalization, which sits roughly April through July. Several exemptions can cut the bill.
What is the Shelby County property tax rate?
The Shelby County base property tax rate for 2025 is $2.715 per $100 of assessed value, set by the Shelby County Board of Commissioners. [1] If your home sits inside Memphis city limits, the city levy stacks on top of that, pushing the combined rate near $5.91 per $100. Suburban municipalities add smaller amounts. Unincorporated parcels pay the county rate alone.
That number sounds tiny until you see how Tennessee turns market value into a tax bill. Residential property is assessed at 25% of its appraised value. Commercial and industrial property lands at 40%. So a home the assessor values at $300,000 has an assessed value of $75,000, and the county-only bill runs about $2,036 a year before any exemption.
Property tax rates swing wildly by state and by county. Tennessee ranks low. The Tax Foundation's 2024 data puts Tennessee's average effective property tax rate near 0.56% of home value, against a national median around 1.1%. [2] Parts of upstate New York run past 2.5%. By that yardstick, most of Shelby County looks cheap. Memphis is the exception.
Property tax gets administered at the county level even though state law writes the rules. Is it a state or county tax? Counties and municipalities collect it. State statute governs it. Tennessee Code Annotated Title 67 is the controlling law. [3]
How does Shelby County assess property values?
The Shelby County Assessor of Property appraises every parcel and certifies those values to the state on a four-year reappraisal cycle. [4] The last countywide reappraisal wrapped in 2021, so the next one is due in 2025. That timing matters. Your value can move hard when reappraisal hits, even if nothing changed about your house.
Between reappraisal years the assessor can still adjust a value if you pull a building permit, physically change the property, or trigger a review through a sale. Most parcels sit flat in off-cycle years.
The assessor uses mass appraisal, not a walk-through of your home. Staff build statistical models from recent arm's-length sales in your neighborhood and apply them to every similar property. That's efficient, and it's also where most errors start. The model doesn't know your roof dates to 1978, that you back up to a six-lane highway, or that your finished basement has flooded three times.
Tennessee Code Annotated Section 67-5-602 sets those classification rates, 25% residential and 40% commercial. [3] The State Board of Equalization runs annual ratio studies to check that counties hit the marks. Stray too far and the state can order corrections.
The math is simple once you have the two numbers. Appraised value times 0.25 gives assessed value. Assessed value divided by 100, times the rate, gives your annual tax. Memorize it. You'll use it to test whether the assessor's number holds up.
What are current Shelby County property tax rates by municipality?
Your total bill depends on which city you live in, because Tennessee lets municipalities layer their own levy on top of the county rate. Here are the 2024-2025 combined rates for the major Shelby County jurisdictions: [1]
| Municipality | County Rate (per $100) | City Rate (per $100) | Combined Rate (per $100) |
|---|---|---|---|
| Memphis | $2.715 | $3.19 (approx.) | ~$5.91 |
| Germantown | $2.715 | $0.6247 | ~$3.34 |
| Collierville | $2.715 | $0.3400 | ~$3.06 |
| Bartlett | $2.715 | $0.8250 | ~$3.54 |
| Millington | $2.715 | $0.8700 | ~$3.59 |
| Arlington | $2.715 | $0.1750 | ~$2.89 |
| Lakeland | $2.715 | $0.2500 | ~$2.97 |
| Unincorporated | $2.715 | none | $2.715 |
City rates are approximate and shift each year with municipal budgets. Confirm the current year's number with the Shelby County Trustee or your city's finance office before you budget. [5]
Memphis homeowners pay the highest combined rate in the county by a wide margin. A $250,000 home in Memphis has an assessed value of $62,500, and at roughly $5.91 per $100 that's about $3,694 a year before exemptions. The identical home in unincorporated Shelby County costs about $1,697. That gap of nearly $2,000 a year is a real factor for anyone deciding where to buy in the metro.
When are Shelby County property taxes due?
Shelby County mails tax bills in October. Payment is due by February 28 of the following year without penalty. [5] A payment postmarked by February 28 counts as on time.
Miss that date and interest accrues at 1.5% per month under Tennessee Code Annotated Section 67-5-2010. [3] It adds up fast. A $3,000 bill unpaid by March 31 already carries $45 in interest, and the meter keeps running every month after.
The Shelby County Trustee takes payments online, by mail, or in person at the downtown Memphis office. Partial payments are allowed, but they don't stop interest on the balance you still owe.
If your mortgage escrows taxes, your lender pays directly and you might never see the bill. Check anyway. Confirm the lender actually paid and that your escrow holds the right amount, especially in a reappraisal year when the bill can jump by hundreds of dollars.
Delinquent accounts are their own world. Tennessee law lets Shelby County start a tax sale after three years of delinquency, through the Chancery Court. Owners can redeem a property sold at tax sale within one year by paying all taxes, interest, and fees under Tennessee Code Annotated Section 67-5-2701. [3]
What exemptions can reduce your Shelby County property tax bill?
Tennessee runs several exemption and tax relief programs that Shelby County administers. This is real money, and most homeowners who qualify never file.
The Greenbelt Law (the Agricultural, Forest, and Open Space Land Act) assesses qualifying farm and forest land at its current use value instead of market value. On a farm in fast-growing suburban Shelby County, that can knock assessed value down 70% or more. [3]
The programs that matter most to individual homeowners:
State Property Tax Relief for elderly and disabled owners. Tennessee reimburses part of the property tax for homeowners who are 65 or older, or totally and permanently disabled, and who meet income limits. For tax year 2024 the income limit is $31,600, with a maximum reimbursement of $134 for elderly and disabled owners and $199 for disabled veterans. [6] The caps are modest. The application is free and takes about 20 minutes.
Disabled veteran exemption. A veteran with a 100% service-connected disability rating, or their surviving spouse, gets a full exemption on the first $175,000 of assessed value on a primary residence. [6] For a typical home that erases the entire county tax bill.
Religious, charitable, and educational exemptions. Nonprofits that meet Tennessee's use tests can apply for full exemption through the State Board of Equalization. This one doesn't reach individual homeowners.
Homestead exemption. Tennessee has no broad homestead exemption like Florida or Georgia. There's no automatic cut for simply living in your home. The programs above are the relief you actually get.
Elderly and disabled relief applications go to the Shelby County Trustee. Veteran exemption applications go to the Assessor's office. Deadlines vary. The elderly and disabled program generally closes April 5 for the prior tax year. Miss it and you wait a full year.
For how relief compares across state lines, the Georgia county-by-county appeal guide covers that state's homestead system, which is far more generous than Tennessee's.
How do you appeal a Shelby County property tax assessment?
You get two windows to appeal. Miss both and you're locked in for the year.
Step 1: Informal review with the assessor. Before the Board of Equalization convenes, call the Shelby County Assessor's office and ask for an informal review of your value. It costs nothing and sometimes settles the whole thing without a hearing. Staff will pull your comps and explain how they got your number. If they see an error, they fix it administratively.
Step 2: Shelby County Board of Equalization. The Board of Equalization (BOE) is the formal first-level appeal body. It sits from roughly April 1 through July 31, though exact dates move year to year. [4] File online or on paper before the session closes. Filing is free.
At the hearing you present your evidence, the assessor's office defends its value, and a hearing officer writes a recommendation. The full board votes on it. You get a written decision.
Step 3: State Board of Equalization. If the county BOE denies you, you can escalate to the Tennessee State Board of Equalization within 45 days of the county's written decision. [7] The State Board's Administrative Procedures Division handles these. The filing fee is small.
Step 4: Chancery Court. If the State Board rules against you, you can sue in Chancery Court. By then you almost certainly want an attorney. Most residential cases never get this far.
What wins BOE hearings is recent comparable sales showing your market value is lower than the assessor claims. Pull sales from the past 12 months in your neighborhood, same basic property type, within about 20% of your home's size. The Shelby County Assessor's GIS tool and online property search let you pull this data for free. [4]
If you'd rather build that case yourself than hand a contingency firm 25% to 35% of your first year's savings, a structured DIY kit walks you through comp selection, the BOE filing form, and how to present. TaxFightBack's appeal kit is built around exactly this. You keep 100% of whatever reduction you win.
For how neighbors handle it, see the Texas protest process and the Illinois appeal process. Tennessee's system is simpler than both.
What is the deadline to appeal Shelby County property taxes?
This is the question where people lose before they start. The Shelby County Board of Equalization session runs roughly April 1 through July 31, and you must file before it closes. [4] In practice, the assessor mails change-of-assessment notices in the spring, and you have 45 days from the date on that notice to file, even if the BOE session is still open.
Never got a notice? That usually means your value didn't change from the prior year. You can still appeal during the open BOE window.
For the state property tax relief program for elderly and disabled homeowners, the application deadline is generally April 5 of the year after the tax year in question. [6] For the 2024 tax year, that's April 5, 2025.
File a disabled veteran exemption with the assessor as soon as you establish eligibility. No annual renewal is required once it's on record, but you must tell the assessor if you sell the property or your eligibility changes.
Missing the BOE window is not a small thing. You cannot take that year's value to court without first exhausting the administrative appeal. Tennessee courts hold the line on this. The 45-day rule after a notice of change is statutory, under Tennessee Code Annotated Section 67-5-1412. [3]
Set a calendar reminder for April 1 every year. The moment a change-of-assessment notice lands, start your 45-day clock.
How does Shelby County compare to other Tennessee counties on property taxes?
Shelby County has the largest property tax base in Tennessee by total assessed value, mostly because Memphis is the state's most populous city. But its effective rate is not the highest in the state, and inside the county the numbers split hard between Memphis and everywhere else.
Here's how Shelby County's effective residential rate stacks against other major Tennessee counties, using state comptroller data: [8]
| County | Approx. Combined Rate (per $100, major city) | Effective Rate on Market Value |
|---|---|---|
| Shelby (Memphis) | ~$5.91 | ~1.48% |
| Davidson (Nashville) | ~$3.155 | ~0.79% |
| Knox (Knoxville) | ~$2.257 | ~0.56% |
| Hamilton (Chattanooga) | ~$2.740 | ~0.69% |
| Shelby (unincorporated) | ~$2.715 | ~0.68% |
Memphis's combined rate is an outlier even within its own county, driven by the city's budget pressures and home values that run lower than its peer cities. Nashville has higher home values and a lower combined rate, so the effective burden there is far lighter.
For a national ranking of states by property tax, Tennessee lands in the bottom third for burden, which means unincorporated Shelby County and the suburbs are genuinely low-tax. Memphis is a different animal.
New York's county rates tell a wholly different story. Nassau County's effective rate runs near 1.9%, Westchester close to 2.0%. Even against those, Memphis's rate holds up, though Tennessee's lower home values make any direct comparison tricky.
How do I look up my Shelby County property tax bill or assessment online?
Start at the Shelby County Assessor's property search portal. [4] Search by address, parcel number, or owner name and you'll pull up the current appraised value, assessed value, property class, and recent sales history for any parcel in the county.
The Shelby County Trustee's website is where you pay and check payment status. [5] Look up your current bill, see prior years' payments, and confirm whether your lender's escrow payment posted.
For appeal research, the assessor's GIS mapping tool lets you click neighboring parcels and see their sale prices. That's how you build comp evidence without paying for a subscription service.
Want to check the math on your bill? Take the appraised value from the portal, multiply by 0.25 for residential, then multiply that assessed value by the combined rate divided by 100. That's your annual tax. If your bill doesn't match, call the Trustee before assuming an error. Sometimes prior-year adjustments or penalties are rolled in.
Shelby County property records also live at the Register of Deeds, which records every deed transfer. If you recently bought, that sale shows up in assessor records and can trigger a value review, especially if you paid a lot more or less than the assessed value implied.
What evidence actually wins a Shelby County property tax appeal?
The BOE hearing officer has seen it all. Generic griping about high taxes goes nowhere. Evidence moves the needle.
The single strongest piece is a recent arm's-length sale of your own property below the assessor's appraised value. Bought your home 14 months ago for $280,000 and the assessor has it at $320,000? Bring your closing disclosure. That's hard to argue with.
No recent sale? Then you need comps. Pull three to five sales from the assessor's own database, closed within the past 12 months, within half a mile if you can, similar square footage (within 15% to 20%), similar age and condition. If your comps average out to $260,000 in market value and the assessor has you at $300,000, you have a case.
Condition evidence counts too. A licensed appraiser's report is the strongest single document, but it costs $350 to $600. For most residential appeals that's worth it only when the potential savings are large. Photos of real defects (foundation cracks, a failing roof, water damage) paired with a contractor's repair estimate can do the same job for less.
A 2022 study in the Quarterly Journal of Economics, "The Assessment Gap: Racial Inequalities in Property Taxation," found that appeals disproportionately benefit sophisticated filers who bring organized evidence. [9] The takeaway for Shelby County: showing up with a clean comp grid and a clear dollar argument puts you in the minority of appellants who actually win a cut.
The TaxFightBack appeal kit organizes comp selection and the BOE filing into a step-by-step format. You present the same evidence a professional would, minus the 25% to 35% contingency fee.
To see how evidence standards differ elsewhere, compare the Florida appeal process and the New Jersey Tax Court process, both more formal and discovery-heavy than Tennessee's BOE.
Does Shelby County tax personal property and vehicles?
Yes on business property, no on personal cars. This trips up a lot of newcomers to Tennessee.
Tennessee taxes tangible personal property used in a business. Own a business in Shelby County and you must file a Schedule B personal property return with the assessor by March 1 each year, listing furniture, fixtures, equipment, and machinery. [4] The assessor values it and applies the 40% commercial assessment ratio. Miss the deadline and you face a penalty.
Tennessee does not tax individually owned vehicles. There's no annual car tax based on value here. That sets Tennessee apart from states like Virginia, North Carolina, and Missouri, which do levy a yearly property tax on cars. For how that works across state lines, the car property tax by state breakdown lays it out.
For businesses, personal property assessments are appealable through the same BOE process as real property, with the same deadlines and evidence standards.
Manufacturing equipment may qualify for a pollution control exemption or other statutory relief. Those applications run through the State Board of Equalization, not the county.
What happens during Shelby County's reappraisal cycle and how should you prepare?
Reappraisal years are when homeowners get blindsided. The assessor mails notices showing a new appraised value, often much higher than the last cycle, and the assessor's phone lines jam within days.
Shelby County finished its last countywide reappraisal in 2021. The next is due in 2025. [4] If you haven't looked at your assessment since 2021, the 2025 notice could reflect four years of Memphis metro price movement. Median home prices in the area rose a lot between 2021 and 2024 before cooling, so many owners will see real increases.
Prep before the notice arrives. Pull your current assessed value from the assessor's portal today. Look up three to five recent sales of comparable homes near you. If those comps suggest your market value is below what the assessor would calculate (comps times 4 gives implied appraised value), document all of it now, before the official notice lands.
When the reappraisal notice arrives, you have 45 days from the notice date to file with the BOE. [3] Don't wait. The BOE calendar fills as the cycle runs, and earlier slots tend to resolve faster.
Seeing how this cycle compares nationally helps set expectations. States that reassess annually, like New York, behave differently than Tennessee's four-year rhythm. The 2025 property tax by state overview shows where Tennessee sits.
Frequently asked questions
What is the Shelby County property tax rate for 2025?
The Shelby County base rate is $2.715 per $100 of assessed value for 2025. Inside Memphis city limits, the city adds roughly $3.19 per $100, for a combined rate near $5.91. Suburban municipalities like Germantown ($3.34 combined) and Collierville ($3.06 combined) run lower. Unincorporated Shelby County pays only the $2.715 base rate.
How is assessed value calculated in Shelby County Tennessee?
Tennessee assesses residential property at 25% of its appraised (market) value. Commercial and industrial property is assessed at 40%. So if the Shelby County Assessor appraises your home at $300,000, the assessed value is $75,000. You apply the tax rate to that assessed value to get the annual bill. Business personal property uses the 40% ratio.
When is the deadline to appeal Shelby County property taxes?
The Shelby County Board of Equalization session runs roughly April 1 through July 31 each year. If you got a change-of-assessment notice, you have 45 days from the notice date to file under Tennessee Code Annotated Section 67-5-1412. Missing that window kills your right to appeal that year's value, even if the BOE session is technically still open.
Does Tennessee have a homestead exemption that applies in Shelby County?
Tennessee has no broad homestead exemption for all owner-occupants. The main individual relief programs are State Property Tax Relief for low-income elderly and disabled homeowners (income limit $31,600 for 2024) and the disabled veteran exemption, which exempts the first $175,000 of assessed value for 100% service-connected disabled veterans. Apply through the Shelby County Trustee or Assessor respectively.
How do I look up my Shelby County property tax bill online?
Go to the Shelby County Trustee's website to view and pay current and prior tax bills. For assessment data, appraised value, and comp research, use the Shelby County Assessor of Property's online search tool. Both are free. Search by address, owner name, or parcel number. Always verify the math: assessed value divided by 100, times the applicable rate, equals your annual tax.
When are Shelby County property taxes due?
Bills are mailed in October. Payment is due by February 28 of the following year. A payment postmarked by February 28 is on time. After that, interest accrues at 1.5% per month under Tennessee Code Annotated Section 67-5-2010. If your lender escrows taxes, confirm payment went through, especially in a reappraisal year when the bill may have jumped.
Can I appeal my Shelby County assessment without hiring a tax attorney or contingency firm?
Yes. The Board of Equalization process is built for self-represented filers. You need comparable sales data, your property's appraised value, and a clear argument that market value is lower than the assessor claims. Filing is free. Many homeowners win reductions by presenting three to five comp sales from the assessor's own database with no professional help.
Is property tax paid at the state level or county level in Tennessee?
Property tax in Tennessee, like in every U.S. state, is a local tax collected at the county and municipal level, not the state level. Tennessee Code Annotated Title 67 sets the rules and assessment ratios, but the county assessor values property, the county commission sets rates, and the county trustee collects payment. The state levies no general property tax on real estate.
Does Shelby County tax personal property like business equipment?
Yes. Tennessee taxes tangible personal property used in a business. Shelby County business owners must file a Schedule B personal property return with the assessor by March 1 each year. Business personal property is assessed at the commercial ratio of 40% of value. Tennessee does not impose an annual vehicle property tax on individually owned cars, unlike Virginia or Missouri.
How does Shelby County property tax compare to other Tennessee counties?
Memphis carries the highest combined property tax rate in Tennessee, near $5.91 per $100, from the city levy stacked on the county rate. Davidson County (Nashville) runs about $3.155 combined. Knox County (Knoxville) is lower at roughly $2.257. Unincorporated Shelby County at $2.715 is close to the statewide average. Tennessee overall ranks low nationally for property tax burden.
What is the disabled veteran property tax exemption in Shelby County?
Veterans with a 100% service-connected disability rating, and their surviving spouses, can exempt the first $175,000 of assessed value on a primary Shelby County residence. Since residential assessed value is 25% of appraised value, that effectively shields $700,000 of market value. Apply through the Shelby County Assessor's office. No annual renewal is required once the exemption is recorded.
How does Shelby County property tax compare to New York or New Jersey counties?
New York county effective rates run from roughly 0.9% to over 2.5% of market value. New Jersey averages around 2.2% statewide, the highest in the nation. Memphis's effective rate near 1.48% falls in that band, but suburban Shelby County municipalities run 0.7% to 0.9%, well below the Northeast. Tennessee's lower home values also change the absolute dollar burden for similar homes.
What is the Shelby County reappraisal schedule and when is the next one?
Tennessee law requires counties to reappraise every four to six years. Shelby County finished its last countywide reappraisal in 2021, making the next full reappraisal due in 2025. In off-cycle years the assessor adjusts values only for permits or sales, not a full market update. Reappraisal years bring the largest increases and the biggest spike in appeals.
Can the Board of Equalization increase my property value if I appeal?
Yes, that risk is real. If the assessor reviews your file during the appeal and finds evidence of undervaluation, they can ask the BOE to raise your value. For residential appeals it's rare, but it happens. Before filing, honestly gauge whether your property might be underassessed. If your home is worth well above its appraised value, don't appeal.
Sources
- Shelby County Assessor of Property, official tax rate information: Shelby County base property tax rate of $2.715 per $100 assessed value and municipal overlay rates
- Tax Foundation, Facts & Figures 2024: How Does Your State Compare?: Tennessee average effective property tax rate approximately 0.56% of home value, national median approximately 1.1%
- Shelby County Assessor of Property, reappraisal and appeal information: Four-year reappraisal cycle, 2021 most recent reappraisal, Board of Equalization session April 1 through July 31, online property search and GIS tools
- Shelby County Trustee, property tax payment and billing information: Tax bills mailed in October, payment deadline February 28, municipal rate schedules
- Tennessee Comptroller of the Treasury, Property Tax Relief Program: State Property Tax Relief income limit $31,600 for 2024, maximum reimbursement $134 elderly/disabled and $199 disabled veterans, disabled veteran exemption on first $175,000 assessed value
- Tennessee State Board of Equalization, Administrative Procedures Division: 45-day window to appeal to State Board of Equalization after county BOE written decision
- Tennessee Comptroller of the Treasury, Division of Property Assessments, county tax rate data: Comparative combined property tax rates for major Tennessee counties including Davidson, Knox, and Hamilton
- Avenancio-Leon and Howard, 'The Assessment Gap: Racial Inequalities in Property Taxation,' Quarterly Journal of Economics 2022: Assessment appeals disproportionately benefit organized filers with evidence; presented as corroboration of preparation advantage in appeals
- Tennessee Comptroller of the Treasury, Local Government Finance, property tax administration reference: Tennessee property tax administrative procedures and reappraisal cycle requirements