Shelby County Property Tax Appeal, Tennessee

Travis Bunn·Updated July 25, 2026

Shelby County, located in southwest Tennessee, is the state's most populous county with approximately 905,000 residents and contains Memphis, the county seat and Tennessee's second-largest city. The county has the highest property tax rates in Tennessee by a wide margin, with an effective tax rate of 0.89%, almost double the state average of approximately 0.54%. Despite higher rates, the median annual property tax bill of $1,285 remains well below the national median of $2,400, making property tax appeals especially valuable for homeowners who may be over-assessed. The median home value in Shelby County is approximately $206,100, with property taxes playing a significant role in overall housing costs across Memphis, Bartlett, Collierville, Germantown, and other communities.

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

Median Home

$206,100

Tax Rate

0.89%

Annual Tax

$1,285

Population

905,000

On the typical Shelby County home, valued near $206,100 at the county’s effective tax rate of 0.89%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: June 30, 2026

This year's appeal window has passed in most of Tennessee. Order now and we re-run your numbers free when the window reopens, so your evidence is ready the day your next notice lands.

Appeals of 2026 property assessments must be filed between May 1, 2026 and June 30, 2026. The 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 for that tax year.

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How Shelby County Assesses Property

25%of market value

Assessed by: Shelby County Assessor of Property

Assessment cycle: quadrennial (4-year reappraisal cycle)

Notices typically mailed: Spring (typically April-May)

In Tennessee, residential property is assessed at 25% of its appraised market value, which is the basis for calculating your property taxes. For example, if your home's market value is $206,100 (the county median), at Tennessee's 25% assessment ratio your assessed value would be $51,525, resulting in approximately $1,747 in annual taxes at Shelby County's 2024 tax rate of $3.39 per $100 of assessed value. The Shelby County Assessor appraises property during the county's four-year reappraisal cycle, with the most recent reappraisal occurring in 2025 and the next scheduled for 2029.

The Appeal Process

Appeals are heard by the County Board of Equalization. Hearings are scheduled starting in June, with at least two weeks' notice provided before your scheduled date. All documentation to be considered must be provided at the hearing, decisions are made promptly after the hearing, and you will receive a written notice explaining the decision and your further appeal rights.

Review your property assessment notice from the Shelby County Assessor of Property and verify all property details including square footage, lot size, number of bedrooms and bathrooms, and overall condition are accurate.

Research comparable sales in your neighborhood by looking for recent sales of similar properties that sold for less than your assessed market value. The Shelby County Assessor's website offers property search tools to find comparable properties.

Consider requesting an informal review with the Assessor's office before filing a formal appeal. Bring your comparable sales evidence and any documentation of property condition issues that may affect value.

File your formal appeal with the Shelby County Board of Equalization between May 1 and June 30, 2026. Online filing at boe.shelbycountytn.gov/eFile is strongly encouraged as it is simpler, faster, and generally provides an earlier hearing date.

Prepare your evidence packet for the hearing, including comparable sales data, photographs of property condition issues, repair estimates for any damage or needed work, and any other documentation supporting a lower valuation.

Attend your Board of Equalization hearing, which will be scheduled starting in June. You will receive notice of your hearing date at least two weeks in advance. Present your evidence clearly and focus on comparable sales that support your position.

If you disagree with the Board of Equalization's decision, you may appeal to the Tennessee State Board of Equalization within 45 days of receiving the county board's decision notice by contacting them at (615) 401-7883.

If necessary, further appeals may be filed in Chancery Court following the State Board of Equalization decision, though this step requires legal consultation and is typically reserved for high-value disputes.

Required form: Real Property Petition form (available online or from Board of Equalization office)

Filing Methods

online:File at boe.shelbycountytn.gov/eFile for Real Property (strongly encouraged by the Board). Online filings must be submitted by midnight of the deadline. The online system is only functional during appeal season (May 1 - June 30, 2026).

mail:Mail appeal forms to Shelby County Board of Equalization, 1075 Mullins Station Road, Suite C-142, Memphis, TN 38134. Envelopes must be postmarked by midnight of the deadline.

in-person:Deliver appeal forms in person to the Board of Equalization office at 1075 Mullins Station Road, Suite C-142, Memphis, TN 38134. Office hours: 8:00 AM to 4:30 PM, Monday-Friday, between May 1st and the deadline.

Evidence to Bring

Comparable sales data from recent sales of similar propertiesPhotographs documenting property condition issuesRepair estimates or contractor quotes for needed workRecent independent appraisal (if available)Documentation of property errors or incorrect information

Shelby County Assessor Contact

Shelby County Assessor of Property

Website: https://www.assessor.shelby.tn.us

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

Hours: 8:00 AM - 4:30 PM, Monday - Friday

Tax Exemptions in Shelby County

Tax Relief Program - Elderly (Age 65+)

Relief on taxes for the first $30,000 of market value (up to approximately $27,000 in value protected)

State-funded tax relief program that reimburses qualifying homeowners for all or part of the state portion of property taxes on their primary residence

Eligibility: Homeowners age 65 or older with combined household income of $37,530 or less annually. Must own and occupy property as primary residence.Deadline: Approximately April 5 (typically 35 days after the tax delinquency date)

Tax Relief Program - Disabled

Relief on taxes for the first $30,000 of market value

State-funded tax relief program for totally and permanently disabled homeowners that provides the same benefits as the elderly program

Eligibility: Homeowners who are totally and permanently disabled with combined household income of $37,530 or less. Requires proof of disability (typically SSA disability determination). Must own and occupy property as primary residence.Deadline: Approximately April 5 (typically 35 days after the tax delinquency date)

Disabled Veterans Property Tax Relief

Full state tax relief on the first $175,000 to $200,000 of market value (amount increased to $200,000 effective July 1, 2026 under SB 1798)

State-reimbursed property tax relief for qualifying disabled veterans and surviving spouses with no income limitation

Eligibility: Veterans with 100% service-connected permanent total disability, veterans declared totally disabled from wounds received in action, surviving spouses of qualifying disabled veterans (if not remarried), or surviving spouses of military members killed in the line of duty. Must own and use property as primary residence.Deadline: Apply through County Trustee's office; contact for specific deadline

Tax Freeze Program (if adopted locally)

Freezes tax bill at enrollment year level

Optional local program that freezes property tax bills at the base-year amount for qualifying seniors, preventing future assessment increases from raising the bill

Eligibility: Age 65+ homeowners with annual income under approximately $47,030 to $60,000 (varies by locality). Check with Shelby County to confirm if this program has been locally adopted.Deadline: Contact Shelby County Trustee's office

Shelby County Appeal Statistics

Avg Reduction

$832

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Shelby County for 2026?

The deadline to appeal your 2026 property assessment in Shelby County is June 30, 2026. Appeals may be filed starting May 1, 2026 through June 30, 2026. This deadline is extended to July 31 during reappraisal years only. The most recent reappraisal occurred in 2025, so the standard June 30 deadline applies for 2026. Property owners who miss this deadline lose all rights to appeal their assessment for that tax year, so it's critical to file on time.

How do I file a property tax appeal online in Shelby County?

Shelby County strongly encourages online filing through the Board of Equalization's e-File system at boe.shelbycountytn.gov/eFile for real property appeals. The online system is only functional during appeal season (May 1 - June 30, 2026). Online filing is simpler, faster, and generally provides an earlier hearing date than mail or in-person filing. The system allows you to upload supporting documentation directly, including comparable sales data and property photos. All online filings must be submitted by midnight of the June 30 deadline.

What happens at a Board of Equalization hearing in Shelby County?

After you file your appeal, the Shelby County Board of Equalization will schedule a hearing starting in June, and you'll receive notice at least two weeks before your scheduled date. At the hearing, you'll present your evidence showing why your property's assessed value should be lowered, including comparable sales, photos, and repair estimates. All documentation you want considered must be provided at the hearing itself. The Board will make a decision promptly after the hearing and mail you a written notice explaining their decision and your right to further appeal to the Tennessee State Board of Equalization if you disagree.

How much can I save by appealing my property taxes in Shelby County?

Successful appeals in Shelby County save homeowners an average of $832 per year according to recent data. On a typical Shelby County home valued at $206,100 with the county's effective tax rate of 0.89%, even a 10% reduction in assessed value would save approximately $183 annually, while a 15% reduction would save approximately $275 per year. Given that Shelby County has the highest property tax rates in Tennessee, the potential savings from a successful appeal are significant and recur every year until the next reappraisal.

What evidence do I need for a successful property tax appeal in Shelby County?

The most important evidence for a Shelby County property tax appeal is recent comparable sales data showing similar homes in your neighborhood that sold for less than your assessed market value. You should also include photographs documenting any property condition issues, such as foundation problems, roof damage, or needed repairs that affect your home's value. Repair estimates or contractor quotes provide dollar amounts for fixing these issues. Additionally, include documentation of any errors in your property record, such as incorrect square footage, wrong number of bedrooms, or features your home doesn't actually have. An independent appraisal can also strengthen your case if the appraisal is recent and shows a lower value.

Does Shelby County offer a homestead exemption to reduce my property taxes?

Tennessee does not offer a general homestead exemption available to all homeowners. Instead, Shelby County property owners may qualify for Tennessee's targeted Tax Relief Programs for specific groups. Homeowners age 65 or older with household income under $37,530 can receive state-reimbursed relief on the first $30,000 of property value. Disabled veterans with 100% service-connected disability receive relief on the first $175,000 to $200,000 of market value with no income limitation. Totally and permanently disabled homeowners with income under $37,530 also qualify. Applications are filed through the County Trustee's office, typically with an April 5 deadline.

Can my property assessment increase as a result of filing an appeal in Shelby County?

Yes, in Tennessee there is a theoretical risk that your assessed value could increase as a result of filing an appeal with the Shelby County Board of Equalization. The official county website states that an appeal may result in the assessment increasing, decreasing, or remaining unchanged. However, this outcome is rare in practice, and the vast majority of appeals result in either a reduction or no change to the assessed value. Most property owners find that the potential savings significantly outweigh this small risk, especially when they have strong comparable sales evidence supporting a lower valuation.

When are property assessment notices mailed in Shelby County?

Shelby County typically mails property assessment notices in the spring, usually during April and May. Shelby County is on a four-year reappraisal cycle for real property, with the most recent reappraisal occurring in 2025 and the next scheduled for 2029. During non-reappraisal years, property values generally remain the same unless significant improvements or changes have been made to the property. Once you receive your assessment notice, you have from May 1 through June 30 to file an appeal if you believe the assessed value is too high. Personal property used in businesses is appraised annually.

Official Resources

Shelby County Assessor of Property - Official Website →

Access property records, assessment information, property search tools, and contact information for the Shelby County Assessor's office.

Shelby County Board of Equalization - Appeal Information →

Official information about the appeal process, filing deadlines, hearing schedules, and access to the online appeal filing system.

Shelby County Board of Equalization - Online Appeal Filing →

File your property tax appeal online for real property (functional only during appeal season: May 1 - June 30).

Tennessee Comptroller - Division of Property Assessments →

State-level property tax information, assessment guidelines, exemption programs, and resources for Tennessee property owners.

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)Maury County (Columbia)Rutherford County (Murfreesboro)Sevier County (Sevierville)

← All Tennessee property tax appeal info

Sources: https://www.shelbycountytn.gov/116/Board-of-Equalization | https://www.shelbycountytn.gov/68/Assessor-of-Property | https://www.assessor.shelby.tn.us | https://www.shelbycountytrustee.com/150/Appeal-Property-Value | https://propertytaxrates.org/exemptions/tennessee/

Last verified: 2026-07-25