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Fiscal Capacity for Funding Education in Tennessee

Tennessee’s 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 purpose of the fiscal capacity 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.

Fiscal capacity is the potential ability of local governments to fund education from their own taxable sources, relative to their cost of providing services. The TACIR formula estimates the per pupil dollar amount that each county area can afford to pay to fund education. The information presented here describes the fiscal capacity model and presents the results for each county, including trends over time and the factors that go into the model.

Frequently Asked Questions

Prototype System Model


Fiscal Capacity Information for Tennessee Counties

In addition to the information for each Tennessee county contained in the reports and downloadable files listed below, those interested in comparing compilations of information for individual counties for fiscal years 2004 and 2005 may do so below. Please click a county either on the state map or in the list below.

Fiscal Capacity Trends by County for FY 1994-2008

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
Up
Down
Steady

Alphabetically by County


TACIR Publications on Fiscal Capacity and Funding Equity

TACIR Fast Facts
Three Interrelated and Frequently Confused Concepts That Affect Local Funding Requirements for Education. Volume 4, Issue 1 (Update of Fast Fact Vol. 2, Issue 2)
January 2005
153 KB
TACIR's Fiscal Capacity Model: Equalizing Funding for Education. Volume 3, Issue 1
May 2004
82 KB
Three Interrelated and Frequently Confused Concepts That Affect Local Funding Requirements for Education. Volume 2, Issue 2
October 2003
333 KB
TACIR's Fiscal Capacity Model Helps Determine Funding for Education. Volume 2, Issue 1
June 2003
803 KB
TACIR Reports    
Searching for a Fiscal Capacity Model: Why No Other State is Comparable to Tennessee
September 2006
264 KB
Equalizing Education Funding: The Average Tax Rate Approach
August 2006
316 KB
A Prototype Model for School-System-Level Fiscal Capacity in Tennessee: Why & How
October 2005
883 KB
A Users' Guide to Fiscal Capacity in the Basic Education Program
November 2004
1,125 KB
Gains in Education Spending Equity Continue Four Years After Fully Funding the Basic Education Program
September 2003
142 KB
RAND Reports - Money Matters in Education: Depending on How It's Spent
May 2001
242 KB
Gains in Education Finance Equity: How has the BEP Changed Things?
October 2000
140 KB

Other TACIR Publications on K-12 Education

TACIR Fast Facts
Minimizing Risk Factors Key to Kindergarten Success. Volume 1, Issue 1
March 2002
280 KB
TACIR Reports    
Do K-12 School Facilities Affect Education Outcomes?
January 2003
480 KB
Why pre-k? A Legislative Staff Briefing Paper by the Office of Education Accountability Comptroller of the Treasury, and TACIR
March 2001
149 KB
Teacher Mobility Among Tennessee's School Districts: A Survey of Causes
February 2000
74 KB
Classroom Teacher Salary Disparity Among Tennessee's School Systems
April 1999
74 KB

TACIR Presentations on Fiscal Capacity

Presentation to BEPRC

November 2006

 

System-level Fiscal Capacity for Funding Education in Tennessee - Workshop for New BEPRC Members
September 2005
655 KB
Addendum (Excel File 132 KB) (PDF File 66 KB)
September 2005
Presentation to BEPRC
July 21, 2005
633 KB
System-level Fiscal Capacity for Funding Education in Tennessee - Workshop for State Agency Staff
February 24, 2005
 
Prototype System-Level Fiscal Capacity Model
September 2004

Local Fiscal Capacity for Funding Education in Tennessee, 2005

April 2004
756 KB

Equalizing Teachers' Salaries

October 2002

Downloadable TACIR Resources on Fiscal Capacity

Fiscal Capacity Indicators
May 2007

Other Resources on State Funding for Public Schools

Tennessee State Board of Education—The Basic Education Program (BEP)
BEP Review Committee 2006 Annual Report
November 2006
BEP Review Committee 2005 Annual Report
November 2005
BEP Review Committee 2004 Annual Report
November 2004
Tennessee Department of Education, LEA Support Services
Office of Education Accountability, Comptroller of the Treasury
The Education Improvement Act
a progress report
May 2004
Funding Public Schools: Is the BEP Adequate?
June 2003
School Capital Funding: Tennessee in a National Context
August 2002
School Capital Funding: Supplementary State Profiles
August 2002