LEGAL NOTICE LEGAL NOTICE LEGAL NOTICE
CITY OF MEMPHIS
2025 AD VALOREM TAXES
Property Taxes for Real Estate, Personalty and State Assessed (Utilities/Carriers) Properties are currently due.
Notice is hereby given as required by Chapter 190 of the Private Acts of Tennessee of 1921 and all amendments thereto, that the 2025 City of Memphis Ad Valorem Taxes became due and payable on June 10, 2025. As allowed by Tennessee state law, TCA 67-5-1801 (b), the City of Memphis Treasurer will apply payments received to all back taxes before accepting 2025 payments unless the taxpayer confirms that the obligor of the back tax has filed for bankruptcy. Any tax not paid in full by August 31, 2025, will become delinquent and subject to interest of 18% per annum. The 2025 tax rate is $ 2.58081 per $100.00 of assessed property value.
If you have not received your tax bill by August 1, 2025, please contact the City Treasurer’s Office at (901) 522-1111 to request a bill or you may go to www.memphistn.gov to view or pay your tax bill. Taxpayers can pay their City of Memphis taxes in any number of payments desired during the current tax season.
PAYMENTS CAN BE MADE:
In-person at any First Horizon Bank with tax bill and check or money order any time throughout the year. Tax Relief Vouchers will not be taken at First Horizon Bank locations.
In-person at all Kroger, Cash Saver, Superlo Foods and Gordin’s Butcher Shoppe locations with bill stub and cash, check, or money order at the Customer Service Center.
In-person at Memphis City Employees Credit Union located at 3617 Winchester Rd., from 8:00 AM-3:30 PM Monday – Wednesday. 9:00 AM-4:30 PM Thursday – Friday Lunch Break 12-12:30. July 15 – October 4, 2025, with cash, check, or money order.
In-person at City of Memphis Treasury, located at 125 N Main St., Ste. 301, Memphis, TN 38103, with cash, check, credit card or money order.
By mail to City of Memphis Treasury, P.O. BOX 185, Memphis, TN 38101, with bill stub and check, or money order.
By telephone at (901) 636-7200 with e-check, credit card, or debit card.
By web at www.memphistn.gov with e-check, credit card or debit card.
QUARTERLY TAX PAYMENTS
Taxpayers who became sixty-five (65) years of age before January 1, 2026, have lived in and owned the dwelling for the entire year prior to January 1, 2026, and have no outstanding taxes, may be eligible to pay their current City real estate taxes in quarterly installments. Applications must be filed and approved each year, and the first quarterly payment must be made by August 31, 2025. Call (901) 522-1111 for an application.
STATE TAX RELIEF
Taxpayers who become sixty-five (65) years of age by December 31,2025, or 100% disabled, disabled veteran, and qualified widow(er) can apply for State Tax Relief if they meet the income guidelines.
The combined 2024 annual income for the applicant, applicant’s spouse, and all property owners cannot exceed $37,530. The Veterans Administration will provide a determination of disability through the use of consent forms (F-16 or F-16S). All new applicants applying for State Tax Relief must pay their 2025 taxes in full and submit all completed documentation by August 31, 2025. Signed State Tax Relief Vouchers for those already on the program must be turned into the City of Memphis tax office on or before October 4, 2025, and your portion of the taxes must be paid by August 31, 2025, to avoid late fees. Tax Relief Vouchers and payment should be sent together by August 31, 2025. Applications received after October 4, 2025 will be denied.
CITY TAX RELIEF
For eligible participants, the City of Memphis will match up to the amount of the Tax Relief offered by the State of Tennessee. The State’s guidelines will apply.
CITY TAX FREEZE
If you were previously approved for the Tax Freeze Program, you will receive a recertification Tax Freeze
Application with your tax bill in July 2025. New applicants who will become sixty-five (65) years of age by December 31, 2025, can apply to have their taxes frozen at the 2025 amount if the 2024 income of all owners was $61,920 or less. Applications for the Tax Freeze Program must be filed by August 31, 2025.
Call (901) 522-1111 for assistance with completing Tax Relief or Tax Freeze forms.
APPOINTMENTS ARE REQUIRED FOR IN-HOUSE PERSONAL ASSISTANCE
Please call (901)522-1111 to schedule an appointment for City Hall or (901) 569-4367 to schedule an appointment for the Winchester location.
Go to www.memphistn.gov for inquiries or to make a payment.
BY ORDER OF THE MAYOR & CITY COUNCIL
OF MEMPHIS, TENNESSEE
LA’KEITH T. MILLER, CITY TREASURER
Notice Given June 29 and June 30, 2025
Legal 52825