Rate Breakdown

Property taxes in Shelby County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Shelby County

Property taxes in Shelby County are determined by three primary factors: the appraised value of your property, the assessment ratio, and the local tax rate (often referred to as the millage rate). The Shelby County Assessor of Property is responsible for determining the fair market value of all real property. Once the appraisal is set, Tennessee state law applies an assessment ratio to determine the assessed value. For residential properties, this ratio is 25% of the appraised value.

The final tax amount is calculated by multiplying the assessed value by the combined tax rates of the county and the municipality in which the property is located. These rates are set annually by the Shelby County Board of Commissioners and city councils to fund essential public services, including schools, law enforcement, and infrastructure maintenance.

Available Exemptions

Tennessee offers several property tax relief programs designed to assist eligible homeowners. These programs are administered by the state and can significantly reduce your annual tax burden:

• Property Tax Relief Program: Available to low-income elderly residents (age 65 and older) and disabled homeowners. Eligibility is based on total household income.
• Disabled Veterans’ Exemption: Homeowners who are disabled veterans, or the surviving spouses of disabled veterans, may qualify for an exemption on a portion of their property's value, provided they meet specific service-connected disability requirements.
• Tax Freeze Program: This program allows qualifying seniors (age 65 and older) to "freeze" the tax amount on their primary residence at the base year amount, preventing future increases regardless of changes in tax rates.

Payment Schedule & Deadlines

Property taxes in Shelby County are due annually. Tax bills are typically mailed in October, and the deadline for payment without penalty is the last day of February of the following year. It is important to note the following:

• Payment Options: Payments can be made online via the Shelby County Trustee’s portal, by mail, or in person at designated county offices.
• Late Penalties: If taxes remain unpaid after the February deadline, interest and penalties accrue monthly. Continued delinquency may eventually lead to tax lien sales, where the county may initiate legal action to recover unpaid balances.

Appealing Your Assessment

If you believe your property’s appraised value does not reflect its fair market value, you have the right to appeal. The process begins with an informal review with the Assessor’s office. If you are dissatisfied with the results of that review, you may file a formal appeal with the Shelby County Board of Equalization (BOE). It is recommended that you gather evidence—such as recent appraisals, photos of property condition, or sales data for comparable homes in your neighborhood—to support your case. If the issue remains unresolved after the BOE hearing, you may further appeal to the Tennessee State Board of Equalization.