Revenues and taxes
Where the money comes from, how the property-tax rate and the tax base moved, and whether yearly revenues covered yearly spending.
Revenues and taxes
Where Metro's money comes from, how the property-tax rate and the tax base moved, and whether yearly revenues covered yearly core spending.
The revenue mix barely moved in twenty years: property tax two fifths, sales tax a sixth
Share of governmental-fund revenues by source. Borrowing and transfers between funds are not revenues and are left out.
Source by source
Ten- and twenty-year growth multiples and the share of all revenue.
| Source | FY2015 | FY2025 | 10-yr | 20-yr | Share FY15 | Share FY25 |
|---|
The rate fell with each reappraisal and was raised twice on purpose
Combined General Services District plus Urban Services District rate, $ per $100 of assessed value. Tennessee law resets the rate to a revenue-neutral level after each reappraisal (2005, 2009, 2013, 2017, 2021, 2025), so a falling rate does not mean a falling bill. The FY2013 and FY2021 increases were deliberate; FY2026 raised it again after reappraisal.
The tax base grew far faster than the levy; reappraisal law returned the difference
Indexed to FY2015 = 100: assessed value of taxable property, the property-tax levy, and population × government costs. The levy tracks what taxpayers actually owe regardless of rate resets.
Revenues and spending rose together; capital projects above the core line are bond-financed
Nominal dollars. When revenues sit below core spending the gap is covered by reserves.
Deficits before each tax increase, surpluses after, and the latest surplus is nearly gone
Revenues minus core spending, as a share of core spending. Negative years draw down reserves.