AppealDesk

Shelby County Property Tax Appeal — Tennessee

Rob HartleyRob Hartley·Updated February 15, 2026

Shelby County, located in southwest Tennessee, contains the city of Memphis and has the highest property tax rates in the state by a wide margin, with an effective tax rate of 0.89%, almost double the state average. The county seat is Memphis, located at the County Courthouse at 160 N Main St. The median property tax in Shelby County is $1,872 per year for a home worth the median value of $135,300. This effective rate of 0.61% is significantly lower than the national median of 1.02%, with a median annual tax bill of $1,285, which is $1,115 lower than the national median of $2,400.

Notable cities: Memphis, Bartlett, Collierville, Germantown, Millington, Arlington, Lakeland

Median Home

$135,300

Tax Rate

0.89%

Annual Tax

$1,872

Population

approximately 930,000

2026 Appeal Deadline: June 30th of the tax year in question

The deadline is extended through July 31 during reappraisal years only. The last reappraisal occurred in 2026 and the next is scheduled for 2029.

Property in Shelby County, Tennessee — local tax assessment and appeal guide

How Shelby County Assesses Property

25%of market value

Assessed by: Shelby County Assessor of Property

Assessment cycle: quadrennial (every four years)

Notices typically mailed: Spring (typically by mid-May)

In Tennessee, the assessed value is calculated by multiplying the appraised market value by the assessment ratio. For residential property in Shelby County, this ratio is 25%. For example, if your home's market value is $135,300 (the county median), at Tennessee's 25% assessment ratio your assessed value would be $33,825, resulting in approximately $1,147 in annual taxes at the county's 2024 tax rate of $3.39 per $100 of assessed value.

The Appeal Process

Appeals are heard by the County Board of Equalization. The Board meets beginning May 1 each year to conduct impartial hearings on property assessment disputes between taxpayers and the county assessor.

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Step 1: File a complete appeal petition with the County Board of Equalization by June 30th

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Step 2: Use the BOE online system to upload supporting documentation directly, which provides simpler, faster processing and earlier hearing dates

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Step 3: Attend your scheduled hearing (notices sent at least two weeks prior to hearing date)

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Step 4: Receive written decision from the Board of Equalization within two weeks of hearing

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Step 5: If unsatisfied, appeal to Tennessee State Board of Equalization within 45 days of county board notice

Required form: Appeal petition form (available from Board of Equalization)

Filing Methods

online:https://boe.efile.shelbycountytn.gov/eFile for real property or https://boe.shelbycountytn.gov/PPeFile for personal property
mail:Shelby County Board of Equalization, 1075 Mullins Station Road, Suite C-142, Memphis, TN 38134
in-person:Deliver to BOE office at 1075 Mullins Station Road, Suite C-142, Memphis, TN 38134, open 8:00 a.m. to 4:30 p.m. Monday-Friday

Evidence to Bring

Comparable sales dataPhotos of property conditionRepair estimatesEvidence of errors in property characteristics

Shelby County Assessor Contact

Shelby County Assessor of Property

Phone: (901) 222-7001

Address: 1075 Mullins Station Road, Memphis, TN 38134

Website: https://www.assessormelvinburgess.com

Online Portal: https://boe.efile.shelbycountytn.gov/eFile

Hours: 8:00 a.m. to 4:30 p.m. Monday-Friday (except county holidays)

Tax Exemptions in Shelby County

Tax Relief Program

State pays all or part of property taxes depending on maximum credit versus taxes due

State-funded program to help taxpayers 65 or older, disabled citizens, and veterans pay property taxes

Eligibility: Elderly and disabled: income limit $37,530; No income limit for disabled veterans, widow(er)s of disabled veterans, or spouse of soldier killed in actionDeadline: April 5, 2026

Homestead Exemption

Contact assessor for current exemption amount

Exemption for single-family owner-occupied dwellings

Eligibility: Single-family owner-occupied dwelling and land not exceeding 160 acres, must occupy as primary residence on first day of tax yearDeadline: Contact assessor's office

Official Resources

Shelby County Board of Equalization →

Official BOE website with appeal filing information and hearing schedules

Shelby County Assessor of Property →

Official assessor website for property search and assessment information

Tennessee State Board of Equalization →

State board for second-level appeals, contact at(615) 401-7883

Shelby County Tax Relief Application →

Information and applications for senior, disabled, and veteran property tax relief

Check Your Shelby County Assessment

Enter your address to see if your Shelby County property is overassessed.

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Shelby County?
The deadline to appeal your property tax assessment in Shelby County is June 30th of the tax year in question. This deadline is extended to July 31 during reappraisal years only. Property owners who do not file within the proper time frame may lose all rights of appeal. Appeals must be postmarked by midnight if mailed or submitted online by midnight of the deadline.
How do I file a property tax appeal in Shelby County online?
You can file your appeal online at https://boe.efile.shelbycountytn.gov/eFile for real property or https://boe.shelbycountytn.gov/PPeFile for personal property. The Board of Equalization strongly encourages online filing as it's simpler, faster, and generally provides an earlier hearing date. The online system allows you to upload supporting documentation directly to the BOE's system. Note that the online eFile website is only functional during appeal season.
What is the Tax Relief program worth in Shelby County?
The Shelby County Tax Relief Program helps taxpayers 65 or older, disabled citizens, and veterans by having the state pay all or part of their property taxes. Tax Relief benefits are available for both city and county taxes. For elderly and disabled applicants, the income limit is $37,530. There is no income limit for disabled veterans, widow(er)s of disabled veterans, or spouses of soldiers killed in action. The Tax Relief Credit is a rebate that doesn't need to be paid back unless later determined ineligible.
What happens at a Board of Equalization hearing in Shelby County?
The Board conducts impartial hearings on property assessment disputes between taxpayers and the county assessor. The BOE can affirm, lower or raise a property's assessed value. By law, the Assessor is presumed correct, so the burden of proof is on you to show the valuation is incorrect. You'll usually receive a written decision within two weeks of the hearing. Hearing notices are sent at least two weeks prior to your scheduled date.
How much can I save by appealing my property taxes in Shelby County?
Statistics show that about 25% of homes in America are unfairly overassessed and pay an average of $1,346 too much in property taxes annually. The Board of Equalization can lower, raise, or keep your assessment unchanged after review. Assessment decreases may come from the assessor, Shelby County Board of Equalization, or Tennessee State Board of Equalization. Refunds from successful appeals are issued daily, with efforts made to process within 20 working days.
What evidence do I need for a Shelby County property tax appeal?
Key evidence includes errors in the physical characteristics of your property as listed on the assessment record. You'll need to provide sufficient proof that your property is overassessed, including valuations of similar homes nearby as evidence. Other helpful documentation includes recent comparable sales data, photos showing property condition issues, and professional repair estimates. The online filing system allows you to upload supporting documentation directly to the BOE's system. Remember that the assessor is presumed correct by law, so the burden is on you to prove the valuation is incorrect.

For state-wide appeal information including Tennessee's assessment ratio and deadlines, see our Tennessee Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

More Tennessee Counties

Davidson County (Nashville)Hamilton County (Chattanooga)Knox County (Knoxville)Rutherford County (Murfreesboro)Sumner County (Hendersonville)Williamson County (Franklin)
← All Tennessee property tax appeal info

Sources: https://www.shelbycountytn.gov/FAQ.aspx?QID=456 | https://www.shelbycountytrustee.com/150/Appeal-Property-Value | https://www.ownwell.com/trends/tennessee/shelby-county | https://www.shelbycountytn.gov/68/Assessor-of-Property | https://www.shelbycountytn.gov/116/Board-of-Equalization

Last verified: 2026-02-15