Shelby County, Tennessee

At the request of the Commission on Alternative Futures, Shelby County contracted with TB to prepare a fiscal equity study. This study focuses on whether City of Memphis residents and businesses that pay County taxes are receiving a commensurate County expenditure for 16 selected public services.

TischlerBise’s analysis showed the County subsidizes the City Schools, Sheriff, Planning and Economic Development, Health Care Centers, Health Services, The Medical Center, Jail, Corrections, Criminal/Civil Justice and Human Service Grants in the amount of $88,550,839. The City subsidizes County Schools, Memphis/Shelby County Library System, Fire and Emergency Services, Parks, Public Works, and Public Assembly Facilities and Regional Amenities in the amount of $44,524,605. The net result is an annual Shelby County subsidy of over $44 million.