Shelby County Property Tax: Rates, Exemptions & Appeals (2026)

For tax year 2026, Shelby County residential assessment appeals had to be filed with the Shelby County Board of Equalization by June 30, 2026. File online during appeal season at the BOE real-property e-file portal, or use the Tax Year 2026 Real Property Petition and mail or hand-deliver it to 1075 Mullins Station Road, Suite C-142, Memphis, TN 38134; there is no filing fee.

As of July 30, 2026, the regular 2026 window is closed. If you missed it, check whether you have a special issue—such as a later correction notice, back assessment, or clerical error—before assuming nothing can be done.

How assessments work in Shelby County

The Shelby County Assessor of Property sets the appraised value of real estate; the Trustee and city treasurers use that assessment to bill taxes. For a typical owner-occupied house, Tennessee’s residential assessment ratio is 25% of appraised value. So a home appraised at $300,000 has a $75,000 assessed value before any tax relief or freeze program is applied.

Shelby County’s last countywide reappraisal occurred in 2025, and the next reappraisal is scheduled for 2029. The 2025 reappraisal used qualified sales from the reappraisal period—especially 2024 sales—and CAMA mass-appraisal modeling to estimate market value as of January 1, 2025. For most houses, the Assessor emphasizes comparable sales; where sales are thin, the office may rely more on cost data, depreciation, land value, and property characteristics.

For 2026 appeals, the BOE petition asks for your opinion of market value as of January 1, 2026. That matters: the best appeal evidence is not “my tax bill went up,” but “this house would have sold for less than the Assessor’s value on the valuation date.”

The countywide property tax rate listed by the Shelby County Trustee for 2025 is $2.69 per $100 of assessed value. City taxes can stack on top. Memphis’ 2026 city tax rate is $2.58081 per $100 of assessed value, with 2026 Memphis taxes due August 31, 2026. County taxes generally become delinquent March 1 of the following year.

Whether you should appeal

Appeal if you can show the Assessor’s value is too high, the property is misclassified, or the record contains a meaningful error. In Shelby County, strong residential evidence includes:

• recent qualified comparable sales near your property;
• photos of condition issues that buyers would discount;
• contractor estimates for major defects;
• an independent appraisal tied to the correct valuation date;
• proof the Assessor’s record is wrong, such as square footage, bathroom count, garage, condition, or land size.

Do not rely only on your percentage increase, your mortgage payment, hardship, or the fact that taxes are unaffordable. The BOE’s 2026 brochure says the issue is market value, the Assessor is presumed correct, and the homeowner has the burden of proof.

Shelby County publishes some appeal-volume data, but not a homeowner median reduction. The FY26 adopted budget lists the latest completed actual figures as 3,025 tax appeals filed and 810 reductions granted in FY24—about 27% if treated as a simple ratio. The same budget estimated 30,000 appeals and 12,000 reductions for FY26, likely reflecting the 2025 reappraisal cycle, but those are estimates, not results.

A realistic savings example: suppose your Memphis home is appraised at $320,000, but three comparable sales and repair photos support $280,000. A $40,000 appraised-value reduction lowers the residential assessment by 25%, or $10,000. At the Shelby County rate of $2.69, county savings are $269 per year. If the same value is used for Memphis city taxes, add $258.08 more, for a combined annual savings of about $527.08.

Step-by-step how to file

1. Look up your parcel. Use the Shelby County Assessor real-property search. Confirm owner name, parcel ID, classification, land/building values, total appraisal, total assessment, and property characteristics.

2. Decide your requested value. The 2026 Real Property Petition asks for your opinion of market value as of January 1, 2026. Pick a number you can defend with evidence.

3. Use the correct form or portal. For homeowners, the form is “Tax Year 2026 Real Property Petition.” The personal-property petition is for business personal property, not a normal residence.

4. Choose a filing method. Shelby County allows:

   • Online: real-property appeals at boe.shelbycountytn.gov/eFile; online filings must be submitted by midnight on the deadline. The portal is only functional during appeal season.
   • Mail: postmarked by midnight of the deadline.
   • In person: delivered to the BOE office between May 1 and the deadline, Monday–Friday, 8:00 a.m.–4:30 p.m.
   • Email: Shelby County lists email for contact and withdrawals, but the official 2026 filing methods do not list email as a way to initiate a real-property appeal.

5. Send it to the right place. Mail or deliver to: Shelby County Board of Equalization, 1075 Mullins Station Road, Suite C-142, Memphis, TN 38134. Phone: 901-222-7300.

6. Attach or upload evidence. The BOE encourages online filing because you can upload supporting documents and may receive an earlier hearing date. Representatives must include a written authorization signed by the owner. If an owner or representative has more than 100 appeals, online filing is required.

What happens after

The appeal authority is the Shelby County Board of Equalization. State law gives county boards of equalization the first-level role of examining, comparing, and equalizing county assessments; in Shelby County the board is commonly referred to as the BOE or SCBOE.

Hearings are scheduled after filing; for 2026, hearings were scheduled to begin in June, with special-session hearings beginning July 13, 2026, and continuing as needed. The BOE sends notice of the hearing date at least two weeks ahead. Rescheduling is generally not practical, so do not file unless you can attend or have an authorized representative attend.

For most homeowners, expect a short, in-person hearing—Shelby’s procedures describe hearing-officer appointments generally in 10- to 15-minute intervals. Bring the same evidence you submitted, organized in a simple packet. Be ready to explain your requested value first, then your comparable sales or property-condition evidence. The Assessor’s representative may attend and explain the county’s value.

There is not a broad “paper-only” homeowner option in the county rules. County policy says hearings are in person unless the board orders otherwise or grants an exception for good cause. A non-oral path can happen if you and the Assessor reach a signed value agreement; the BOE can accept the agreement and issue a decision letter.

Decisions are often made at or soon after the hearing. Shelby’s public page says decisions are made promptly and mailed with further appeal rights; the BOE policies say decision letters are generally mailed within 3 to 4 weeks and within the statutory 30-day period. If you disagree, you can appeal to the Tennessee State Board of Equalization by August 1 of the tax year or within 45 days after the local board notice was sent, whichever is later. State-level appeals have filing fees and are heard by an Administrative Judge.

Local tips

Check relief programs even if you do not appeal. Shelby County administers state Tax Relief for homeowners 65 or older, disabled citizens, and qualifying disabled veterans or surviving spouses. For the 2025 tax year, the elderly/disabled income limit was $37,530, and applications for Shelby County, Arlington, Bartlett, Lakeland, and Millington had to be postmarked by April 5, 2026. Memphis handles its own city relief deadline.

Also check the Shelby County Tax Freeze if you are 65 or older, own and live in the home, and meet the income limit. For 2025 applications, the Trustee listed a $61,920 income limit based on 2024 income; new applicants freeze 2026 taxes based on the 2025 tax amount.

Tennessee does not have a broad homeowner “homestead exemption” that automatically reduces every owner-occupied home’s assessment the way some states do. In Shelby County, the homeowner programs to know are Tax Relief, Tax Freeze, and, for rural or large tracts, Greenbelt appraisal if the land actually qualifies as agricultural, forest, or open-space property.

Finally, pay the undisputed taxes while any appeal is pending. The state warns that taxpayers must pay at least the undisputed portion before delinquency and must keep prior-year taxes current. Winning an appeal is useful; losing appeal rights or adding penalties because of a payment issue is not.

Shelby County Property Tax Rate

Countywide Shelby County rate: $2.69 per $100 of assessed value. For residential/farm property assessed at 25% of appraised value, this equals 0.6725% of appraised value before any municipal/city taxes. For a $100,000 appraised residential property, the official FY26 budget example shows $25,000 assessed value and $672.50 county tax due at the $2.69 rate.

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

When Are Property Taxes Due in Shelby County?

Shelby County property taxes become due the first Monday in October each year and may be paid through the last day of February of the following year without additional fees; unpaid county taxes become delinquent March 1. Partial payments are accepted if paid in full by the deadline. ManagedPay monthly payments are available, with current-year monthly payments through 2/28. A Quarterly Pay program is available for qualifying retired and/or unemployed citizens age 65 or older on a fixed income who own and live in a primary residence in Memphis or Shelby County; Shelby County quarterly dates are October 31, January 31, April 30, and July 31, and application is required each year. 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=70

Property Tax Exemptions in Shelby County

• State Property Tax Relief - Elderly Homeowners — Homeowner must be age 65 on or before 12/31 of the application tax year, own the home, use it as the primary residence, and meet the income limit for the program.. For 2026, tax relief is calculated on up to $33,600 of market value; the actual reimbursement varies by assessment, county/city tax rate, and appraisal ratio. Shelby County’s 2025 maximum county credit for elderly and disabled applicants was $219.91. Yes, annual application through the county trustee/city collecting official. Apply by 35 days after the delinquency date; for Shelby County 2025 tax relief, signed applications were due/postmarked by 2026-04-05.. (Source: https://comptroller.tn.gov/office-functions/pa/property-taxes/property-tax-programs/tax-relief.html)
• State Property Tax Relief - Disabled Homeowners — Homeowner must be disabled on or before 12/31 of the application tax year, own the home, use it as the primary residence, and meet the income limit for the program.. For 2026, tax relief is calculated on up to $33,600 of market value; the actual reimbursement varies by assessment, county/city tax rate, and appraisal ratio. Shelby County’s 2025 maximum county credit for elderly and disabled applicants was $219.91. Yes, annual application through the county trustee/city collecting official. Apply by 35 days after the delinquency date; for Shelby County 2025 tax relief, signed applications were due/postmarked by 2026-04-05.. (Source: https://www.shelbycountytrustee.com/106/Tax-Relief)
• State Property Tax Relief - Disabled Veteran Homeowners — Disabled veteran must own and use the property as the primary residence and meet qualifying VA/service-connected disability criteria; Shelby County Trustee states there is no age or income requirement and dishonorably discharged veterans are not eligible.. For 2026, tax relief is calculated on up to $175,000 of market value. Shelby County’s 2025 maximum county credit for disabled veterans was $1,176.88. Yes, application and VA consent form required through the county trustee/city collecting official. Apply by 35 days after the delinquency date; for Shelby County 2025 tax relief, signed applications were due/postmarked by 2026-04-05.. (Source: https://www.shelbycountytrustee.com/m/faq?cat=15)
• State Property Tax Relief - Surviving Spouse of Disabled Veteran or Soldier Killed in Action — Surviving spouse must have been married to the veteran/soldier at the time of death, not have remarried, own and use the property as the primary residence, and meet the statutory disability/death-related criteria; Shelby County Trustee states there is no income requirement for these categories.. For 2026, tax relief is calculated on up to $175,000 of market value. Shelby County’s 2025 maximum county credit for disabled-veteran widow(er)s or spouses of soldiers killed in action was $1,176.88. Yes, application and required documentation/VA consent form through the county trustee/city collecting official. Apply by 35 days after the delinquency date; for Shelby County 2025 tax relief, signed applications were due/postmarked by 2026-04-05.. (Source: https://www.shelbycountytrustee.com/m/faq?cat=15)
• Shelby County Property Tax Freeze — Homeowner must own the principal residence in a participating jurisdiction, be age 65 or older by the end of the application year, and have income within the annual limit; Shelby County is a participating county and the listed 2026 income limit is $63,470.. Freezes the amount of taxes owed on the qualifying principal residence at the base tax amount from the year the owner first qualifies, subject to program rules; it freezes the tax amount, not the rate. Yes, must reapply annually and provide proof of age, ownership, and income. Apply by 35 days after the delinquency date for that tax year.. (Source: https://comptroller.tn.gov/office-functions/pa/property-taxes/property-tax-programs/property-tax-freeze.html)
• Greenbelt - Agricultural, Forest, and Open Space Land Assessment — Qualifying agricultural, forest, or open-space land under Tennessee’s Agricultural, Forest and Open Space Land Act; agricultural land generally must be at least 15 acres and used as a farm unit or meet the long-term family farming/residence rule; forest and open-space categories have separate statutory criteria.. Qualifying land is valued based on current use rather than highest-and-best-use market value, often reducing the assessment and tax bill; tax savings vary by acreage, classification, and use value, and rollback taxes may apply if the land is disqualified or converted. Yes, application through the assessor/property assessment process. Apply by March 15 for the current tax year; applications after March 15 are processed for the following tax year.. (Source: https://comptroller.tn.gov/boards/state-board-of-equalization/sboe-services/greenbelt0.html)

How to Look Up Your Property Record in Shelby County

You can look up your property's official record at https://www.assessor.shelby.tn.us/. Official Shelby County Assessor property appraisal records, including property, sales, and appraisal/assessment information; the county E-Services page links this as “Search Property Appraisal Records.”