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

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 how the city will spend its money over the next year. Think of it like a household budget — except the "household" is every resident in Memphis, and the spending covers things like keeping your street lights on, paying police officers, and maintaining your local park.

2 Where does the money come from?

Mostly from your property taxes, plus state and federal funding, fees for services, and business taxes. If you own a home in Memphis, a portion of what you pay in property taxes every year goes directly into the city and county budgets that fund local services.

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

Budget 101 City vs. County General Fund Revenue Sources Not in the Budget Budget Calendar Who Decides Advocacy Tips FAQ

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

Memphis city residents pay taxes to two governments — the City of Memphis and Shelby County. They fund very different things. Many residents confuse one for the other, which can misdirect advocacy efforts.

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
Libraries	Memphis Library	—
Courts & Justice	—	Criminal, Civil, Juvenile
Public Health	—	Health Department
K-12 Education	Neither (see below)	Partial funding only
Housing & Community Dev.	City HCD	County programs
Public Transit (MATA)	Separate authority	Separate authority

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: Where Your Advocacy Has the Most Impact

The government actually manages several separate "buckets" of money. The most important one for advocacy is the General Fund.

General Fund

The largest and most flexible pool of money. Funded mainly by property taxes, sales taxes, and fees. This is where elected officials have the most discretion about priorities.

This is what our simulator focuses on — and what your advocacy will most directly shape.

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

Separate from the operating budget. Covers long-term investments: new buildings, major road projects, equipment. Often funded through bonds.

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

Enterprise Funds

Self-sustaining operations that charge fees to cover costs — like a city-run golf course or convention center. Run more like businesses.

Designed to be revenue-neutral; not funded by your taxes.

Bottom line: When you hear "the city budget" in news coverage or public debate, they almost always mean the General Fund operating budget. That's where spending priorities are set and where community advocacy changes outcomes.

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 the Budget Doesn't Tell You — and What's NOT in It

The published budget tells you a lot — but not everything. Here's what you won't find, and why it matters for advocacy.

Major Services Funded SEPARATELY from City & County General Funds:

MATA — Memphis Area Transit Authority

Public buses and transit services. A separate regional authority with its own budget, board, and funding mix. Concerns about bus cuts, routes, or service hours should be directed to MATA's board and your city/county representatives who appoint its board members.

Shelby County Schools (SCS)

K-12 public education. Has its own elected school board and budget process. The County does contribute funding, but SCS's budget is set separately. School funding advocacy goes to the SCS board, not City Council.

MLGW — Memphis Light, Gas & Water

Utility services for electricity, gas, and water. A city-owned utility but operates as a separate enterprise. Rates, outages, and service issues go to MLGW's board. The Mayor appoints board members — that's where your leverage is.

Memphis Housing Authority (MHA)

Public housing and Section 8 assistance. Primarily federally funded through HUD. The local budget has limited impact on MHA operations — federal advocacy and local board appointments are key levers.

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.

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 is the primary operating budget for both the City and County. It's funded mainly by property taxes, sales taxes, and fees. Unlike restricted grants or enterprise funds, the General Fund is where elected officials have the most discretion about priorities. When you advocate for more parks funding, or more mental health services, you are advocating for General Fund allocations.

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.

No — these are all separate entities with their own governing boards and budget processes. Shelby County Schools has an elected school board. MATA is a regional transit authority. MLGW is a city-owned utility with its own board (appointed by the Mayor). Each has its own public comment and advocacy process.

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.

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