Shelby Property Tax: Rates, Deadlines & Exemptions (2026)

For tax year 2026, the Shelby County residential assessment appeal deadline was Tuesday, June 30, 2026. As of July 30, 2026, that county Board of Equalization window is closed; timely online appeals had to be submitted by midnight, and mailed petitions had to be postmarked by midnight.

File with the Shelby County Board of Equalization, not the Trustee: use the real-property eFile portal during appeal season, or send/deliver the Tax Year 2026 Real Property Petition to 1075 Mullins Station Road, Suite C-142, Memphis, TN 38134. There is no filing fee.

How assessments work in Shelby

Shelby County is in a four-year real-property reappraisal cycle. The last countywide reappraisal was 2025, and the next is scheduled for 2029. For 2026, homeowners are generally appealing the Assessor’s current appraised market value as of January 1, 2026, not the tax bill itself.

The Assessor of Property values real estate at market value using mass appraisal. The county says its appraisers analyze market sales plus cost and income data and use a computer-assisted mass-appraisal system for more than 353,000 real estate parcels. For a typical owner-occupied house, the key number is still the appraised value on the Assessor’s record.

Tennessee then converts appraised value to assessed value by classification. In Shelby County’s tax calculator, residential and farm property are assessed at 25% of appraised value; commercial and industrial property at 40%; tangible personal property at 30%. Taxes are calculated as: assessed value ÷ 100 × tax rate.

For county taxes, the Trustee’s tax-rate table lists the 2025 tax-year Shelby County rate at $2.69 per $100 of assessed value after the 2025 reappraisal. If the property is in Memphis, the City of Memphis ePayments site lists a 2026 city rate of $2.58081 per $100 assessed value, with 2026 city taxes due August 31, 2026. County taxes become due the first Monday in October and must be paid by the last day of February to avoid delinquency.

Whether you should appeal

Appeal if you can show the Assessor’s value is higher than market value or the property is classified incorrectly. The Real Property Petition gives three basic grounds: the property is appraised above fair market value; comparable property is assessed on lower appraised values; or the property is not properly classified.

The Board’s own warning matters: assessment increase, personal hardship, the amount of tax, or “my neighbor pays less” usually is not enough by itself. The issue is market value. Strong homeowner evidence in Shelby County includes recent comparable sales, photos of condition problems, contractor repair estimates, an independent appraisal, maps showing traffic/access problems, easements, development limits, and errors in the Assessor’s physical data such as square footage, condition, land size, or building type.

I did not find a current official Shelby County publication with 2026 residential appeal success rates or median reductions. Do not rely on a consultant’s advertised reduction statistics unless they show you the source and the years behind the numbers.

A realistic savings example: assume a Memphis homeowner’s 2026 appraised value is $300,000, but comparable sales support $270,000. The reduction is $30,000 appraised value. Residential assessed value falls by 25% of that, or $7,500. County-only savings at $2.69 per $100 are $201.75. If the home is in Memphis, add city savings at $2.58081 per $100, about $193.56. Combined estimated annual savings: about $395.31, before any later rate changes, exemptions, or special charges.

Step-by-step how to file

1. Pull your Assessor record. Confirm parcel ID, appraised value, land/building split, square footage, year built, condition, and classification. Small data errors can drive a large reappraisal-year increase.

2. Choose the right form. Homeowners use Tax Year 2026 Real Property Petition. Businesses use Tax Year 2026 Personal Property Petition for tangible personal property.

3. State your opinion of value. The real-property form asks for your market value opinion as of January 1, 2026. Do not just write “too high.” Put a number and attach the sales or condition evidence supporting it.

4. File by an accepted method. During the 2026 season, real-property appeals could be filed online at boe.shelbycountytn.gov/eFile. The BOE site says the eFile system is functional only during appeal season, and for 2026 that season was May 1 through June 30. Mailed or in-person petitions go to Shelby County Board of Equalization, 1075 Mullins Station Road, Suite C-142, Memphis, TN 38134. In-person filing was available Monday-Friday, 8:00 a.m. to 4:30 p.m.

5. Do not rely on email for a new appeal. The county publishes portal, mail, and in-person filing for new appeals. Email is referenced for confirming/withdrawing appeals, not as the normal method to start a new appeal.

6. Keep proof. Save the eFile confirmation page, certified-mail receipt, or stamped copy. If a representative files for you, include a written authorization signed by the owner; representatives with more than 100 appeals must file online.

What happens after

The appeal authority is the Shelby County Board of Equalization. It is separate from the Assessor and exists to examine, compare, and equalize assessments certified by the Shelby County Assessor.

For 2026, hearings were scheduled starting in June, with a special session beginning July 13, 2026 and continuing as necessary. The county says hearing notices are sent at least two weeks before the hearing, while the eFile FAQ says appointment letters are mailed at least 10 days before the hearing. Owners filing a single electronic appeal with total appraised value under $1,000,000 may be able to pick a hearing slot in the eFile process; otherwise the Board schedules it.

Expect a short, evidence-focused hearing. Shelby’s policies say hearing-officer appointments are generally 10 to 15 minutes. Hearings are generally in person except when ordered otherwise or when a case-by-case good-cause exception is granted. The Board may use hearing officers, whose recommendations can be adopted by the Board, but taxpayers can ask to be heard by the full Board.

There is a non-oral path only if the matter is resolved by agreement: if you and the Assessor reach a signed value agreement, the Board can use that written agreement to satisfy the appeal and issue a decision letter. Otherwise, plan to appear with your evidence.

Decisions may be made during the hearing, and Shelby’s policies say decision letters are generally mailed within 3 to 4 weeks and within the statutory 30-day period. The letter should state the certified value, adjusted value, assessment, classification, reason for ruling, and further appeal rights. If you disagree, a State Board of Equalization appeal is generally due by August 1 of the tax year or within 45 days after the County Board notice is sent, whichever is later.

Local tips

If you are 65 or older, disabled, a disabled veteran, or a qualifying surviving spouse, check Tax Relief and Tax Freeze even if you missed the assessment appeal deadline. Tax Relief can pay part of eligible city and county taxes; the Trustee listed a 2025 elderly/disabled income limit of $37,530 and a Shelby County elderly/disabled credit up to $219.91. Disabled-veteran relief has no income limit and can be much larger.

Shelby’s Tax Freeze is separate: for qualifying seniors 65+ who own and live in the home, the Trustee listed a 2024 income limit of less than $61,920 and says new applicants freeze 2026 taxes based on the 2025 tax amount. The county application deadline for 2025-tax-year relief/freeze was April 5, 2026; Memphis has separate city handling for some benefits.

Finally, keep paying taxes while an appeal is pending. Shelby’s petition says no hearing will be held until undisputed taxes are paid and no delinquent taxes have accrued. At the state level, Tennessee likewise requires payment of the undisputed portion to avoid penalty and possible dismissal delays.

Shelby Property Tax Rate

Tax year 2026 Shelby County countywide property tax rate: $2.69 per $100 of assessed value (26.9 mills). Municipal property tax may be additional inside cities. The county FY26 adopted-budget example uses a $100,000 residential appraised value: $100,000 × 25% = $25,000 assessed value; $25,000 ÷ $100 × $2.69 = $672.50 county tax due.

Source: https://www.shelbycountytn.gov/ArchiveCenter/ViewFile/Item/15991

When Are Property Taxes Due in Shelby?

Real estate taxes become due and payable beginning the first Monday in October and may be paid through the last day of February of the following year without additional fees; they become delinquent on March 1. For 2026 taxes, that means payable beginning October 5, 2026 and delinquent March 1, 2027 if not paid by February 28, 2027. The Trustee accepts partial payments, and ManagedPay monthly payments can be set up; current-year taxes must be paid in full by the deadline to avoid interest. No early-payment discounts are currently offered.

This is not the same as the assessment appeal deadline above. The appeal deadline is your window to contest your assessed value; the payment due date is when the resulting tax bill must be paid. Missing one does not affect the other, but missing either has real consequences — one forfeits your right to appeal for the year, the other can trigger penalties and interest.

Source: https://www.shelbycountytrustee.com/Faq.aspx?QID=75

Property Tax Exemptions in Shelby

• Tennessee Property Tax Relief — elderly homeowner — Homeowner must be age 65 on or before December 31, 2026, own the home, use it as the primary residence, and meet the 2025 income limit of $38,470 for the applicant, spouse, co-owners, and resident remainder.. State reimbursement; for 2026 elderly homeowners, relief is calculated on a maximum market value of $33,600. Yes; apply through the county trustee or city collecting official when the 2026 property tax bill is received. Apply by 35 days after the delinquency date; taxes must also be paid by that date.. (Source: https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-relief/TaxReliefBrochure.pdf)
• Tennessee Property Tax Relief — disabled homeowner — Homeowner must be disabled on or before December 31, 2026, own the home, use it as the primary residence, and meet the 2025 income limit of $38,470 for the applicant, spouse, co-owners, and resident remainder.. State reimbursement; for 2026 disabled homeowners, relief is calculated on a maximum market value of $33,600. Yes; apply through the county trustee or city collecting official when the 2026 property tax bill is received. Apply by 35 days after the delinquency date; taxes must also be paid by that date.. (Source: https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-relief/TaxReliefBrochure.pdf)
• Tennessee Property Tax Relief — disabled veteran homeowner or qualifying surviving spouse — Disabled veteran homeowners must own and use the home as their primary residence, complete the required VA information-release form, and meet one of the listed VA disability categories; qualifying surviving spouses must own and use the home as their primary residence and meet the spouse/death-certificate/remarriage requirements.. State reimbursement; for 2026 disabled veteran or qualifying surviving-spouse relief, relief is calculated on a maximum market value of $175,000. Yes; Form F-16 is required for disabled veterans and Form F-16S for surviving spouses. Apply by 35 days after the delinquency date; taxes must also be paid by that date.. (Source: https://comptroller.tn.gov/content/dam/cot/pa/documents/tax-relief/TaxReliefBrochure.pdf)
• Property Tax Freeze — Shelby County senior homeowner — Homeowner must own a principal residence in a participating jurisdiction, be age 65 or older by the end of the application year, and have income at or below the county income limit; Shelby County is listed as participating with a 2026 income limit of $63,470.. Freezes property taxes on the principal residence at the base tax amount from the first year the homeowner qualifies, generally preventing the tax amount from increasing while eligibility continues. Yes, reapply annually through the county trustee or city collecting official. (Source: https://comptroller.tn.gov/office-functions/pa/property-taxes/property-tax-programs/property-tax-freeze.html)

How to Look Up Your Property Record in Shelby

You can look up your property's official record at https://www.assessormelvinburgess.com/propertySearch. Official Shelby County Assessor real-property search for parcel/property records, including ownership/listing information, parcel mapping, land and improvement descriptions, and valuation/assessment information.