The Memphis owner's deadline calendar.
Property taxes, appeals, and short-term-rental permits, month by month. Miss the wrong date and it costs real money. These are the ones that matter, with the appeal deadline front and center.
January
Assessment date
Tennessee values your property as of January 1. Whatever condition and ownership exist that day set the tax year. Reappraisal-year value changes are pegged to this date.
February
Last day to pay property taxes penalty-free
Shelby County property taxes for the prior year can be paid through the last day of February with no interest or penalty. Pay by then if you have not.
March
Property taxes become delinquent
Unpaid Shelby County property taxes go delinquent on March 1 and start accruing interest and penalty. City of Memphis bills run on their own schedule, so confirm both.
April
Federal returns + TN business tax
Federal income tax and most entity returns are due. Calendar-year filers with a Tennessee business license also file the state business tax return with the Department of Revenue around this date.
Reappraisal / value-change notices mailed
In a countywide reappraisal year the Assessor mails change-of-value notices in spring. The last reappraisal was 2025; the next is 2029. Read the notice the day it arrives, the appeal clock starts here.
May to June
Informal Assessor review
Before the formal board, the Shelby County Assessor offers an informal review of your value. It is free and often the fastest fix. Do this early; do not wait for the June deadline.
June
Property-tax appeal deadline (Board of Equalization)Most valuable
The deadline to file a formal appeal with the Shelby County Board of Equalization. Filing is free to do yourself. In a reappraisal year the window can extend, but treat June 30 as the date. This is the single most valuable date on this page for most owners.
July
Short-term rental permit renewals
Memphis STR permits run on a 365-day term and renew for $150. There is no single citywide date; your renewal falls on your own permit anniversary. Track it, a lapsed permit can mean re-applying under current rules.
August to September
State Board of Equalization appeal window
If the county board denies your appeal, you can escalate to the Tennessee State Board of Equalization. The window opens after the local board acts, generally into early August. Keep your evidence packet ready.
October
New property tax bills due and payable
Shelby County issues the new tax year bills and they become due and payable the first Monday of October. You then have until the last day of February to pay penalty-free, the cycle repeats.
December
Year-end tax moves
Last day to pay property taxes, make deductible repairs, or close other deductible items for the tax year. Paying the bill before December 31 (rather than in February) can pull the deduction into the current year, ask your CPA.
Rolling / anytime
Business license + entity renewals
Tennessee business licenses and LLC / corporation annual reports renew on your entity anniversary, not a fixed calendar date. Missing the annual report can administratively dissolve the entity.
STR permit eligibility check
Before you buy a property to operate as a short-term rental, confirm it can actually be permitted under Ordinance 5631. Caps, spacing, and grandfathering decide this, not the listing agent.
Dates are for Memphis and Shelby County, Tennessee, and can shift year to year. This is general information for property owners, not legal or tax advice. Confirm current dates with the Shelby County Trustee, the Assessor of Property, the City of Memphis, and your CPA or attorney before you rely on them.
The deadline most owners miss money on
If your Shelby County appraisal is too high, the June 30 appeal is free to file. Start with your address.
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