moralbudget.com

Budget Education & Advocacy Guide

Every year, local government decides how to spend your tax dollars. That decision shapes nearly every aspect of daily life in Memphis and Shelby County — from the safety of your neighborhood to the quality of your parks, streets, and services.

The budget is not a technical document. It is a moral document — a public declaration of what our community values most. This guide will help you understand it, question it, and change it.

Budget Calendar — When to Engage Who Makes Budget Decisions? Build Your Budget in the Simulator

Take the budget primer with you

Plain-language, print-friendly guides to Memphis and Shelby County budgets. FY2026 adopted books are used as examples; check the official sources for newer years and stages. No account needed.

Download one-page overview (PDF) Download guided walkthrough (PDF, 5 pages)

Budget 101 — New Here? Start Here

Five plain-language answers to get you up to speed in under two minutes.

1 What is a city budget?

It's a plan for City services such as police, fire, streets, parks and Memphis Public Libraries. The operating budget covers ongoing services; capital plans cover longer-lived projects. Shelby County has its own budget, and neither government's General Fund is its entire all-funds budget.

2 Where does the money come from?

Sources vary by government and fund, including property and sales taxes, fees and intergovernmental funding. Some money is restricted to particular uses. If you own a home in Memphis, your property-tax bill includes both City and County taxes; check each budget's revenue tables before comparing amounts.

3 Who decides how it's spent?

The Mayor of Memphis proposes the city budget, and the 13-member City Council votes to approve it. For county government, the County Mayor proposes and the County Commission approves. These are all elected positions — meaning you voted for the people making this decision.

4 What can I do about it?

More than you think. Budget hearings are public, and public comment is on the record. You can show up, email your council member, and organize with neighbors to amplify your voice. The Moral Budget Coalition does this every year — and the more people who show up with data, the harder it is to ignore.

5 How do I use this tool?

Start with the Budget Simulator: first guess how the money is currently spent, then see the real numbers, then build your own version of the budget. When you're done, you can print your priorities and share them with your council member directly from the app.

Ready to try it? The simulator takes about 5 minutes.

Start the Budget Simulator

These are examples, not a current-year spending comparison. Check the year, stage and fund in the official budget books before quoting a number.

Budget 101 City vs. County General Fund Revenue Sources Separate Budgets Budget Calendar Who Decides Advocacy Tips FAQ

City vs. County: Who's Responsible for What?

Memphis residents live in two jurisdictions — the City of Memphis and Shelby County. Both fund services, sometimes in different ways. The table identifies examples of services and contributions, not every expense in either budget.

Service	City of Memphis	Shelby County
Police / Law Enforcement	Memphis Police (MPD)	Sheriff's Office
Fire Protection	Memphis Fire Dept.	—
Parks & Recreation	City Parks	County Parks
Streets & Traffic	City streets	County roads
Memphis Public Libraries	City library services	Check County book for any support
Courts & Justice	—	Criminal, Civil, Juvenile
Public Health	—	Health Department
K-12 Education	School districts have separate budgets	Education Fund allocations to districts
Housing & Community Dev.	City HCD	County programs
Public Transit (MATA)	City contribution; separate authority	Check County contribution; separate authority

School districts and MATA publish their own budgets; a City or County contribution does not equal an agency's full budget. Service and fund examples: FY2026 official budget sources.

If you're a Memphis city resident: your city property tax goes to the City of Memphis, and your county property tax goes to Shelby County. You pay both, and both are worth watching.

The General Fund: One Important Budget View

Each government uses multiple funds. The General Fund covers broad day-to-day operations, but it is only part of the City or County all-funds budget. Check the fund and purpose of a line before deciding where to advocate.

General Fund

A broad operating fund with revenue such as property and sales taxes. Spending still has obligations and limits; it is not a pool that can all be freely moved.

Our simulator focuses on this view. Its choices are not official appropriations.

Special Revenue Funds

Money restricted to specific purposes — like federal grants, gas tax funds for roads, or drug forfeiture funds. Officials have limited ability to redirect these.

Less flexible, but still worth monitoring for transparency.

Capital Budget

Covers longer-lived projects such as buildings, major roads and equipment; capital plans may be presented separately from operating spending and use different financing.

Operating budget = day-to-day services. Capital budget = long-term infrastructure.

Enterprise Funds

Funds for operations that charge for services. Check the official budget for their revenues, expenses and any transfers rather than assuming fees cover every cost.

These funds are part of an all-funds view, not the General Fund view.

Bottom line: Ask whether a figure is General Fund or all funds, operating or capital, and proposed, adopted or actual. Other funds also pay for services. Do not add different views of the same spending together. See the official City and County budget books.

Where Does the Money Come From?

Understanding revenue helps you understand leverage. Some revenue sources are flexible; others are restricted or outside local control.

Revenue Source	City	County	Note
Property Taxes			Largest single source. Assessed at 25% residential / 40% commercial.
Sales Taxes			State collects, then shares portion with local governments.
State & Federal Grants			Often restricted; competition affects award levels.
Fees & Fines			Permits, licenses, court fees, traffic fines.
PILOTs			Payments In Lieu Of Taxes — economic development tax breaks that reduce revenue.
Intergovernmental Transfers			Money shared between city and county for joint services.

Property taxes are the most politically debated revenue source — a rate increase is visible and attributable. Advocacy around tax rates and PILOTs (tax breaks for corporations) can shift millions in available budget dollars.

What One Budget View Doesn't Tell You

A City or County budget may show contributions to a separate agency without showing that agency's full spending plan. Check both sources before drawing conclusions.

Separate budgets and funding streams — local contributions may still appear:

MATA — Memphis Area Transit Authority

Public buses and transit services have a separate agency budget. The City FY2026 adopted book includes a MATA allocation, and the County book includes transit-related funding. Check both local contributions and MATA's own budget for the full picture.

Public school districts

Districts have their own budgets and boards. The County FY2026 adopted book includes an Education Fund allocating taxes for school operations across multiple districts; it is not any district's complete budget. For district decisions, check its budget and board; for County funding, contact County officials.

MLGW — Memphis Light, Gas & Water

Electric, gas and water service has its own utility budget. A City budget view is not the full MLGW budget; check the utility's own documents for rates and operations.

Memphis Housing Authority (MHA)

Public housing and rental assistance have separate funding and program rules. Check MHA's own documents and any local contribution before attributing its full spending to the City or County.

Tennessee State Government

State funding shapes local budgets significantly — state education funding, Medicaid (TennCare), highway funds. State-level advocacy (contacting your state rep or senator) can unlock or protect major funding streams that flow to Memphis and Shelby County.

Local contribution examples above are drawn from the official FY2026 adopted City and County books. Use each separate agency's current documents for its full budget.

What the Published Budget Doesn't Fully Show:

Staffing vacancies: A department may be budgeted for 100 positions but only fill 70 — the unfilled positions may represent millions in "savings" quietly redirected.
Contracted services: Many government functions are outsourced. The budget shows the contract amount but not the outcomes or terms.
PILOT agreements: When companies receive tax breaks, that's revenue the city/county doesn't collect. These appear as footnotes, not budget lines.
Capital projects actual spending: Capital budgets authorize spending, but actual project timelines and costs often differ significantly from what was approved.

The Budget Calendar: When to Engage

Don't Wait for June

The earlier you engage, the more influence you have. By the time the Mayor presents a proposed budget in April, most decisions have already been shaped internally. February and March are actually the highest-leverage months.

Jan

January – February: Department Requests

Department heads submit their budget requests to the Mayor's Office. This is the earliest stage — the internal shaping of priorities before any public document exists.

Your action: Contact the Mayor's office with your priorities. Request meetings with department heads. This is when advocates can still influence what goes into the request.

Feb

February – March: Budget Development

The Mayor's budget team consolidates requests, runs revenue projections, and begins building the formal budget proposal. This is the last stage before it goes public.

Your action: Coalition organizing, press coverage, and council member meetings are highly effective now. Make sure your Council member knows your priorities before the Mayor's proposal drops.

Apr

April: Mayor's Proposed Budget Released

The Mayor presents the full proposed budget to City Council. This is when the public document is first available and media coverage begins. The fight for amendments starts now.

Your action: Analyze the proposal, identify gaps, organize public response. This is when community groups release response reports and counter-proposals.

May

April – May: Public Hearings & Council Deliberation

City Council holds public hearings where residents can testify. Council members can propose amendments to the Mayor's budget. This is the most visible advocacy window.

Your action: SHOW UP. Testify at public hearings. Organize delegations. A room full of constituents asking for the same thing changes votes. Bring data, bring specifics, bring numbers.

Jun

June 30: Budget Adopted

Council must pass a balanced budget by June 30, the end of the fiscal year. Any unresolved amendments must be finalized.

After adoption: Monitor implementation. Attend council meetings year-round. Amendments and supplemental budgets happen throughout the year.

Who Makes Budget Decisions?

Understanding who controls the budget is the foundation of effective advocacy. Two governments, two sets of decision-makers.

City of Memphis

Mayor of Memphis

Proposes the budget every spring. Controls which departments and priorities are funded in the proposal. The Mayor's recommendation carries enormous weight even before Council votes.

Current Mayor: Paul Young (elected 2023)

Memphis City Council (13 Members)

Reviews, amends, and adopts the budget. Has the power to add, cut, or redirect funding. Represents specific districts — your district council member is your most direct point of contact.

Find Your Council Member

Shelby County

Shelby County Mayor

Proposes the county budget. Oversees county departments and presents funding recommendations to the County Commission.

Current Mayor: Lee Harris

Shelby County Commission (13 Members)

The County's legislative body. Reviews and adopts the county budget. Also appoints members to several independent boards (including MLGW board).

Find Your Commissioner

How to Advocate Effectively

The most powerful thing a resident can do is show up — informed, specific, and with others. Elected officials respond to organized, persistent constituencies. Vague requests get vague responses.

Be Specific — Name Numbers

"Fund parks" is easy to ignore. "Restore the $2.4M cut to Parks & Recreation and reopen Raleigh Springs Community Center" is not. The more specific your ask, the harder it is to deflect. Use data from this tool and the Budget Review to anchor your request.

Show Up in Numbers — Not Just in Words

One person testifying is easy to overlook. Twenty people from the same neighborhood asking for the same thing is harder to ignore. Fifty is a news story. Organize with neighbors, faith communities, and coalition partners before you go.

Contact Your District Representative Directly

City Council members and County Commissioners represent specific districts. Calls and emails from constituents in their own district carry far more weight than general public comments. Find your rep, call their office, and request a meeting. They are required to represent you.

Attend Budget Hearings — and Public Comment

Every City Council meeting and many County Commission meetings include public comment. You get 2-3 minutes — use them. Prepare a tight statement: who you are, what you're asking, and why it matters to your community. Practice it. Bring a printout of your budget priorities from this tool.

Don't Wait Until June

Most people engage in June, right before the vote — when most decisions are already locked in. The highest-leverage time is January through March, when the Mayor's office is still forming proposals and Council members are open to being educated. Start now.

Follow the Money Year-Round

Budget amendments, supplemental appropriations, and mid-year spending changes happen throughout the year. Sign up for City Council and County Commission meeting notices. The Moral Budget Coalition sends regular budget tracking updates to subscribers — join the list.

Build My Budget Priorities Join the Moral Budget Coalition

Frequently Asked Questions

The General Fund covers broad day-to-day operations, not everything a City or County funds. Other funds, including grants and dedicated funds, may pay for services too. No General Fund total is entirely free to redirect. For a specific service, find its fund, year and proposed or adopted stage in the official budget books before making a funding request.

Earlier than most people think. January through March — when departments are submitting requests and the Mayor is building the proposal — is when advocacy is most effective. By April, the proposal is largely set. Public hearings in April–May are still important, but they're better for amending specific line items than shifting overall priorities.

For City Council: visit memphiscouncil.com and use the district lookup tool. For Shelby County Commission: visit shelbycountytn.gov/196/County-Commission. Both sites have contact information for each representative.

PILOT stands for Payment In Lieu Of Taxes. When a company receives a PILOT agreement, they pay a reduced tax rate (or no taxes) for a set period as an economic development incentive. This means the city and county collect less revenue — money that could otherwise fund public services. The Economic Development Growth Engine (EDGE) board oversees PILOTs in Memphis/Shelby County. Advocates often argue that PILOTs should be scrutinized more rigorously for actual community benefit.

Each has its own budget process; the City's book is not the full budget of a school district, MATA or MLGW. But contributions can appear in local budgets: the FY2026 adopted City book includes a MATA allocation, while the County book includes Education Fund allocations for school districts and transit-related funding. Check the separate agency's budget as well as the relevant City or County contribution before advocating.

Property taxes can change due to: (1) reassessment of your property's market value (done every 4 years), (2) a change in the tax rate set by the City or County, or (3) loss of an exemption or relief program. During reassessment years, rates are "recertified" to limit automatic increases, but individual properties may still see changes. You can appeal your assessment to the Shelby County Board of Equalization (typically April–May after reassessment).

Yes. Shelby County offers property tax relief for elderly (65+) homeowners, disabled homeowners, and disabled veterans based on income eligibility. The Tax Freeze program allows qualifying elderly homeowners to freeze their tax amount. Contact the Shelby County Trustee's Office at (901) 222-0200 for more information.

Sources for service and fund examples: City of Memphis Finance — FY2026 Adopted Budget Book and Shelby County — FY2026 Adopted Budget. These are adopted-plan examples, not current-year totals or actual spending. Check the official pages for newer books and stages.

Take Action Now

Build My Budget Priorities Review Actual Budget Data Join the Coalition Find My Council Member Find My Commissioner

Official Budget Documents

Property Tax Help

Assessor's Office: (901) 222-7001

Trustee's Office: (901) 222-0200

Tax Relief: (901) 222-0208