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Fiscal Capacity Information for Tennessee Counties

Tennessee’s original county-level fiscal capacity model was developed by TACIR and adopted by the State Board of Education to fulfill the requirement of the Education Improvement Act to equalize funding for the Basic Education Program (BEP). The BEP is the primary source of state funds for public schools in Tennessee. The TACIR model was used from the inception of the Basic Education Program funding formula in 1992 through 2007. Since 2008, the TACIR model has been used in conjunction with the CBER model, an arithmetic tax capacity model produced by the Center for Business and Economic Research (CBER) at the University of Tennessee. The stated intent of the administration at the time was for the weight of each measure to shift toward CBER annually until its calculation was the only one used, but the percentages have remained at 50/50. The Department of Education has not announced an official transition schedule for future fiscal years.

The purpose of the TACIR model is to ensure that the burden of funding schools is roughly equal across the state given different local tax bases and other factors related to the ability to raise money for education. The TACIR model estimates the per pupil dollar amount that each county area can afford to pay to fund education. The information presented here describes the TACIR model and presents the results for each county, including trends over time and the factors that go into the model.

Trend Analysis of County Fiscal Capacity for FY 2001-2015

Fiscal Capacity Map Lake Dyer Lauderdale Tipton Shelby Fayette Haywood Hardeman McNairy Hardin Chester Madison Henderson Crockett Gibson Carroll Obion Weakley Henry Benton Decatur Wayne Lawrence Giles Lincoln Franklin Marion Hamilton Bradley Polk Moore Perry Lewis Hickman Maury Marshall Dickson Humphreys Houston Stewart Montgomery Robertson Cheatham Williamson Davidson Rutherford Bedford Coffee Grundy Sequatchie Bledsoe VanBuren Warren Wilson Sumner Cannon Dekalb Smith Trousdale Macon Clay Pickett Scott Campbell Claiborne Hancock Jackson Overton Fentress Putnam Cumberland White Morgan Rhea Meigs Roane Anderson Loudon Blount Knox Sevier Jefferson Union Grainger Hamblen Cocke Greene McMinn Monroe Hawkins Sullivan Washington Unicoi Carter Johnson


Those interested in comparing compilations of information for individual counties for fiscal years 1992, 2014, and 2015, may do so below. Please click a county either on the state map or in the list below.

Alphabetically by County