Tennesse Tax Revolt reports that Memphis citizens pay the highest property taxes in Tennessee.

Tennessee Tax Revolt, Inc., (TTR) an all-volunteer, non-profit, non-partisan, statewide taxpayer advocacy group, today awarded the City of Memphis the dubious distinction of Winner of the 2005 Tennessee Tax Bowl. Memphis competed with four hundred and two (402) city and county tax jurisdictions around the state and came out on top with a combined city/county property tax rate of $7.27. TTR pointed out that this is more than a dollar above the second place city.

But fear not, those who live in other Shelby County cities: Germantown comes in at #5, Collierville and Bartlett at numbers 8 and 9 respectively, Millington at #14 and Arlington at #18, meaning that every municipality in the county makes the top 20.

We live in the ugly part of the state, in a crime-infested rat-hole, and have to pay the most for the “priviledge”. What’s wrong with this picture?

Note: The rates for all 402 cities as well as county residents can be found on the Comptroller’s site.

Update: Upon further review, one city does not appear in the list at all: Lakeland. That is because they don’t charge any property tax, relying only on sales taxes from businesses in the city. Imagine — no punishment for being a land owner.