Tennessee · Shelby County · Local exemptions · Updated Oct 2026
Shelby County, TN property tax exemptions (2026)
The property tax breaks that are set or run locally in Shelby County, on top of Tennessee’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.
What is different in Shelby County
Shelby County and the cities of Arlington, Bartlett, Collierville, Lakeland, Memphis and Millington have adopted Tennessee's local-option Tax Freeze for homeowners 65 and older; for 2026 the county limit is $63,470 of 2025 income. Apply every year at the Shelby County Trustee (city taxes: city collecting official). State Tax Relief rules are the same statewide.
Apply at
Shelby County Trustee
Phone
901-222-0200
Local breaks
Property Tax Freeze (Shelby County taxes), Property Tax Freeze (City of Arlington taxes), Property Tax Freeze (City of Bartlett taxes), Property Tax Freeze (City of Collierville taxes), Property Tax Freeze (City of Lakeland taxes), Property Tax Freeze (City of Memphis taxes), Property Tax Freeze (City of Millington taxes)
Freezes the county property tax on your home at the amount owed in the first year you qualify; it can go down but not up while you requalify each year (improvements raise the base).
Set by
county
Tax year
2026
Who qualifies
Owner-occupant 65 or older by December 31, 2026, with combined 2025 income (you, your spouse and all owners on the deed) at or below $63,470.
Income limit
$63,470 for tax year 2026 (local option limit adopted by the county)
How to apply
Apply every year at the Shelby County Trustee with proof of age, ownership and 2025 income (federal tax return, or income documents/affidavit if you do not file).
Deadline
35 days after the tax delinquency date (for 2026 county taxes, usually April 5, 2027); own and live in the home through that date.
Freezes the City of Memphis property tax on your home at the amount owed in the first year you qualify.
Set by
city
Tax year
2026
Who qualifies
Owner-occupant inside Memphis city limits (Shelby County part), 65 or older by December 31, 2026, with combined 2025 income at or below $63,470.
Income limit
$63,470 for tax year 2026 (local option limit)
How to apply
Call the Shelby County Trustee (901-222-0200) for an application; its Tax Freeze page sets the City of Memphis deadline. Apply every year with proof of age, ownership and 2025 income.
Deadline
October 6, 2026 for 2026 City of Memphis taxes (Shelby County Trustee); this date has passed. All other Shelby entities: April 5, 2027.
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Shelby County
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Document checklist for Shelby County
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Questions about property tax exemptions in Shelby County
What property tax exemptions are there in Shelby County?
Shelby County and the cities of Arlington, Bartlett, Collierville, Lakeland, Memphis and Millington have adopted Tennessee's local-option Tax Freeze for homeowners 65 and older; for 2026 the county limit is $63,470 of 2025 income. Apply every year at the Shelby County Trustee (city taxes: city collecting official). State Tax Relief rules are the same statewide. Local breaks here: Property Tax Freeze (Shelby County taxes); Property Tax Freeze (City of Arlington taxes); Property Tax Freeze (City of Bartlett taxes); Property Tax Freeze (City of Collierville taxes); Property Tax Freeze (City of Lakeland taxes); Property Tax Freeze (City of Memphis taxes); Property Tax Freeze (City of Millington taxes).
Where do I apply for a property tax exemption in Shelby County?
Shelby County Trustee Phone: 901-222-0200 Address: P O Box 2751, Memphis, TN 38101. Also: Shelby County Assessor of Property, which sets the assessed value (appeals, ownership records). Also: TN Comptroller, Property Tax Relief, which state program: Tax Relief for elderly, disabled and disabled veteran homeowners.
When is the deadline to apply in Shelby County?
Property Tax Freeze (Shelby County taxes): 35 days after the tax delinquency date (for 2026 county taxes, usually April 5, 2027); own and live in the home through that date. Property Tax Freeze (City of Arlington taxes): 35 days after the city tax delinquency date (city dates can differ from the county's). Property Tax Freeze (City of Bartlett taxes): 35 days after the city tax delinquency date (city dates can differ from the county's). Property Tax Freeze (City of Collierville taxes): 35 days after the city tax delinquency date (city dates can differ from the county's). Property Tax Freeze (City of Lakeland taxes): 35 days after the city tax delinquency date (city dates can differ from the county's). Property Tax Freeze (City of Memphis taxes): October 6, 2026 for 2026 City of Memphis taxes (Shelby County Trustee); this date has passed. All other Shelby entities: April 5, 2027. Property Tax Freeze (City of Millington taxes): 35 days after the city tax delinquency date (city dates can differ from the county's).
Is there an income limit for Shelby County’s local breaks?
Property Tax Freeze (Shelby County taxes): $63,470 for tax year 2026 (local option limit adopted by the county) Property Tax Freeze (City of Arlington taxes): $63,470 for tax year 2026 (local option limit) Property Tax Freeze (City of Bartlett taxes): $63,470 for tax year 2026 (local option limit) Property Tax Freeze (City of Collierville taxes): $63,470 for tax year 2026 (local option limit) Property Tax Freeze (City of Lakeland taxes): $63,470 for tax year 2026 (local option limit) Property Tax Freeze (City of Memphis taxes): $63,470 for tax year 2026 (local option limit) Property Tax Freeze (City of Millington taxes): $63,470 for tax year 2026 (local option limit)
Do I have to reapply every year in Shelby County?
Property Tax Freeze (Shelby County taxes): Every year. Property Tax Freeze (City of Arlington taxes): Every year. Property Tax Freeze (City of Bartlett taxes): Every year. Property Tax Freeze (City of Collierville taxes): Every year. Property Tax Freeze (City of Lakeland taxes): Every year. Property Tax Freeze (City of Memphis taxes): Every year. Property Tax Freeze (City of Millington taxes): Every year.
Good to know in Shelby County
The Shelby County Trustee says to call 901-222-0200 for an application; signed applications must be postmarked by April 5, 2027 for all entities except the City of Memphis, whose deadline was October 6, 2026.
The $63,470 limit is the local option limit for 2026 (state law ties it to the Social Security cost-of-living adjustment); the Comptroller's standard limit for the county would be lower.
Median effective tax rate for Shelby County: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, county figures as published by Tax Foundation. The rate is property taxes paid divided by home value.