METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY JOHN COOPER

METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY
JOHN COOPER
MAYOR
OFFICE OF THE MAYOR
METROPOLITAN COURTHOUSE
NASHVILLE, TENNESSEE 37201
PHONE: (615) 862-6000
EMAIL: mayor@nashville.gov
www.nashville.gov 	Metropolitan Nashville / Davidson County 	A - 1
FY 2021 Operating Book
Fellow Nashvillians,
Last year, in the face of long-standing financial challenges and a COVID-
19 induced recession, I presented a “crisis” budget. Over the course of
FY21, we implemented a hiring freeze, a non-essential capital spending
freeze, and a non-essential operational spending reduction. We also made
the difficult—but necessary—decision to increase property tax rates.
Strong fiscal stewardship, a growing economy, and collective sacrifice
made this year’s “investment” budget possible. In this budget, we are
making 	historic 	commitments 	to 	public 	education, 	transportation,
community safety, economic opportunity, and Metro’s workforce. At the
heart of our budget, we’re putting people first, fixing problems, and
investing in our neighborhoods.
With our strong growth in property values, the effective property tax rate is
dramatically falling back to $3.288 after equalization. In fact, Nashville
will have the lowest tax rate of any major city in Tennessee, and our new
tax rate will be more than one dollar ($1.00) less than our own average rate
over the past 25 years.
When activities taxes, such as sales and business taxes, are factored in, Metro’s overall revenues for FY21 are expected
to exceed budget projections by nearly 5%, at the time budget submission. This better than expected budget environment,
along with federal stimulus funds, enables Metro to make $180 million in strategic investments in FY22.
No one could have predicted the events of the past year, but I’m grateful for Nashville’s resiliency. Despite a period of
difficulty and loss, we remain a city on the rise. Our local economy is rebounding, and more and more companies and
families are eager to call Nashville home. My job as your mayor is to ensure Nashville’s prosperity is felt by every resident
in every neighborhood. This budget reflects that commitment. The work ahead will be difficult, but together, I know we
can make Nashville a city that works for everyone.
Sincerely,
John Cooper
Mayor
Metropolitan Government of Nashville and Davidson County

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Executive Summary
www.nashville.gov 	Metropolitan Nashville / Davidson County 	A - 2
FY 2022 Operating Budget
Introduction
The Operating Budget for Fiscal Year 2022 was created in a different environment than the FY 2021 Operating
Budget when the world was still beginning to understand the impact of COVID-19. That budget was developed as
Nashville was implementing plans to manage health, safety and economic impacts of the virus while focused on
developing a more fiscally sound government. In addition, Nashville was beginning to recover from the immediate
aftermath of a severe tornado that traversed the county.
Since that time Nashville has managed several other emergency responses- a derecho & civil unrest in May 2020, a
December 2020 bombing, a February 2021 ice storm and March 2021 wind and hailstorm, followed by severe
flooding. As a government, Nashville has proven to be both adaptable and resilient. Departments and agencies
actively engaged with each other and the community to employ the best skills and specialties of each. Partnerships
with various non-profits and the broader Nashville community were integral to meeting the immediate needs of
Nashvillians in response to each emergency.
Available outside funding resources including
Federal 	Emergency 	Management 	Agency
(FEMA) funding, insurance claims and other
grants have been utilized to respond to the
emergencies. 	Remaining 	costs 	have 	been
covered by capital spending and the rainy-day
fund established in the FY 2021 budget.
Nashville’s current financial position is stable
and looking ahead to FY 2022. 	Core trends
regarding revenue, spending, debt, cash &
fund balances, and other post-employment
benefit liabilities are favorable. The final FY
2022 Operating Budget reflects the recent
history and looks forward to a successful
future.
The summary and the remainder of this book present the Metropolitan Government’s balanced $2.465 billion
operating budget for FY2022. All funds balance as required, and total revenues equal total expenditures.
Budget Approach
Development of the FY 2021 Operating Budget was hampered by uncertainty and focused on establishing fiscal
stability. Now looking ahead to FY 2022 with the goals of the FY 2021 budget accomplished, Metro is on firm
financial footing and able to resume investments for the growing city.
At the beginning of each budget cycle, main priorities for investments are outlined for departments and agencies in
building the budget. The main priorities outlined for FY 2022 are:
 	Ensure Emergency Response to Pandemic
 	Investment in Key Recovery Priorities
 	Sustain and Further Neighborhood Infrastructure.
One year ago Metro faced its greatest level of uncertainty with respect to revenues. The pandemic was in its
infancy, with limited information available on estimated impacts to all aspects of everyday life; this, of course,
extended to Metro’s operations and its revenue collections.
While economic recovery is still ongoing, with expectations for pre-pandemic revenue levels remaining uncertain,
Metro’s revenues, particularly its activity-based taxes, have rebounded from the lows experienced during the
height of necessary stay-at-home orders, but are not expected to completely rebound in FY 2022.
Stability, with a focus on moving toward sustainability, is the central theme of FY 2022’s revenue outlook. Due to
property reappraisals in 2021, FY 2021’s property tax rate, a critical component in reestablishing Metro’s fiscal

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Executive Summary
www.nashville.gov 	Metropolitan Nashville / Davidson County 	A - 3
FY 2022 Operating Budget
stability, reset at an equalized rate of $3.288 in FY 2022. This rate has been approved 	by the State Board of
Equalization. A product of revenue neutrality requirements, this rate ensures that additional revenue will not be
generated due to appreciating values tied to this year’s reappraisal. Metro will look to a combination of its most
stable source, property taxes, and the continued recovery of activity taxes to bolster its financial position and
achieve sustainability.
Budget Priorities
Ensure Emergency Response to Pandemic
Throughout the FY 2022 budget preparation, a primary goal was to ensure that funding remains available for
government response to the pandemic as well as recovery for the community. Since the pandemic began, Nashville
has utilized outside grants and aid for pandemic needs to protect the fiscal stability of the government.
The CARES Act provided $121.1 million in support of the Nashville’ emergency response, Metro Nashville Public
Schools (MNPS), the health & economic welfare of individuals, and the infrastructure of Nashville’s economy. The
CARES Act funds were allocated and approved through a collaboration process by the COVID-19 Financial Oversight
Committee.
Metro agencies such as MNPS, WeGo, Metropolitan Development and Housing Agency (MDHA), and others received
additional grants in direct support of their operations in response to COVID-19. Nashville’s response could not have
been successful without teamwork across the government agencies, healthcare providers, and nonprofit providers.
Looking ahead, the next significant federal investment through the American Rescue Plan will provide additional
support in response to the negative impacts of COVID-19 pandemic on the government and citizens. A preliminary
framework of the use of funds is:
 	Continued response to public health response related to pandemic,
 	Minimal support of FY 2022 Operating Budget,
o 	Funding for community nonprofits
o 	Subsidies for Enterprise Funds
 	Replenishment and reinvestment in Metro’s emergency response infrastructure,
 	Filling gaps in community needs caused by and exacerbated by the pandemic,
 	Other one-time expenses, studies, and projects.

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Executive Summary
www.nashville.gov 	Metropolitan Nashville / Davidson County 	A - 4
FY 2022 Operating Budget
Invest in Key Recovery Priorities
Metro Government & MNPS Fiscal Sustainability and Strengthening
It continues to be our primary charge to deliver a structurally balanced budget. This includes matching recurring
expenses with recurring revenues and maintaining fund balances at least at minimum policy level. The FY 2021
budget focused on restoring fund balances up to a minimum of 5% of expected expenditures. This, combined with
current year revenues exceeding expectations, has allowed for significant improvement in Nashville’s fund balance
position. The FY 2022 budget includes neutral fund balance projections, indicating neither use of nor building of
fund balances. While a large increase over recent history is represented here, this fund balance projection is still
slightly below recommended best practices and do not represent excess.
Fund Balance
(in millions) 	FY2020 Year
Amount
FY2021
Projected
FY2022
Projected
FY2021-2022
Variance
GSD 	$52.3 	$143.8 	$143.8 	$0
GSD Debt 	17.0 	22.4 	22.4 	0
MNPS 	27.7 	95.1 	95.1 	0
MNPS Debt 	16.4 	41.7 	41.7 	0
USD 	8.8 	9.0 	9.0 	0
USD Debt 	.9 	2.3 	2.3 	0
Total 	$123.1 	$314.3 	$314.3 	$0
A second key factor to fiscal sustainability is ensuring Metro’s obligations on all outstanding debt, all debt service -
including both principal and interest - is fully funded in this budget. Additional details on Debt Service can be found
beginning on page J-90-1.
Debt Service Budget
(in millions) 	FY2021* 	FY2022 FY2021-2022
Variance
GSD Debt 	$213.5 	$225.1 	$11.6
MNPS Debt 	119.5 	115.9 	(3.6)
USD Debt 	21.0 	19.0 	(2.0)
Total 	$354.0 	$360.0 	$6.0
* Includes Cash & Fund Balance Restoration

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Executive Summary
www.nashville.gov 	Metropolitan Nashville / Davidson County 	A - 5
FY 2022 Operating Budget
Education
The FY 2022 Operating Budget will strengthen Nashville’s public schools
by addressing needs highlighted and challenged by our emergencies,
supporting 	our 	teachers, 	and 	ensuring 	all 	students 	from 	every
neighborhood have access to quality educational experiences. The
increase in MNPS’s Operating Budget for FY 2022 is $81 million. The
Operating Budget provides funding for the Board of Education’s requested
continuity budget, which was the minimum needed to maintain existing
operations. Costs included in the continuity budget include increased
fringe benefit costs, insurance premiums, and payments to charter
schools. On top of the continuity budget, an investment of $2.5 million for
Social Emotional Learning Advocacy Centers and Specialists is also
included in the budget.
Most 	importantly, 	the 	FY 	2022 	Operating 	Budget 	funds 	targeted
investments in employee pay. The investments also funds steps and a
cost of living adjustment for support staff. The total cost of the salary
investment in MNPS is $55.8 million.
Upon Council approval, the Board of Education will approve the line-item
budget for MNPS.
MNPS Operating Budget FY2022
Operating Funds 	$1,007,601,900
Property Tax Increment 	7,059,700
Total Operating 	$1,014,661,600
Public Safety and Justice
The second key recovery priority of the FY 2022 Operating Budget is targeted investments in public safety and
justice. These investments will help ensure community safety by meeting the needs of our first responders,
reducing crime, and quickly responding to emergencies. What follows are selected highlights for the departments
that support the public safety and justice system in Nashville.
FIRE As the population of Nashville continues to grow, it is integral for public safety that additional
resources are invested in the fire department. As such, this budget includes funding for 40 additional
firefighting personnel at a cost of $3.5 million. This additional staff will reduce response times as well
as improving responder safety and response quality. The second major function of the fire department
is to provide countywide emergency medical services (EMS) this budget includes 20 new employees to
staff EMS units at a cost of $1.8 million, this investment will reduce response times and improve
patient care. Additionally, partial year funding of $1.1 million was added by Council action for 25
additional fire fighters, paramedics, and EMTs.
Additional investments for the fire department to support efficient operations, includes six instructors
at a cost of $635 thousand to train employees on a regular basis and eliminate the need to reassign
field staff to lead classes. This also includes a new information technology analyst to support use of
technology in field operations as well as contractual increases for software at a cost of $511 thousand.
OFFICE OF EMERGENCY MANAGEMENT (OEM) The vital role of OEM has never been more
clear as Nashville has weathered the previously mentioned series of emergencies, the budget
includes an additional $276 thousand for four FTEs to ensure that their mission is supported
into the future. The additional staff will enable OEM to respond to emergencies and
coordinate more effectively with all stakeholders. Also, OEM will receive $130 thousand is
replace reliance on grant funding and provide fiscal stability for agency.

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Executive Summary
www.nashville.gov 	Metropolitan Nashville / Davidson County 	A - 6
FY 2022 Operating Budget
DEPARTMENT OF EMERGENCY COMMUNICATIONS (DEC) This operating budget includes additional
overtime expenses of $254 thousand for DEC, these costs are associated with implementation of paid family
leave and will guarantee the department is fully staffed around the clock and able to promptly respond to
emergency calls. To allow DEC to integrate with HUBNashville and improve Metro wide coordination, the
department is receiving $184 thousand for 110 software licenses.
CRIMINAL COURT CLERK To bolster staff coverage at the Warrant & Bond Office, the Criminal Court
Clerk is receiving 2 more FTEs to effectively maintain 24/7 operations at a cost of $115 thousand. This
improvement will contribute to the goal of ensuring a fair and equitable justice system.
STATE TRIAL COURTS The operating budget
adds one FTE to provide technical support to
address the increasing needs for technology
during 	courtroom 	proceedings 	at 	a 	cost 	of
$74,100.
OFFICE OF FAMILY SAFETY The operating budget
adds 5 FTEs to its general staff as Victims Advocates
that were previously funded by expiring grants at a
cost of $389 thousand.
POLICE The Operating Budget for FY 2022 includes an initial funding of $4.2 million for the new 9th
Precinct to build infrastructure and adds 40 FTEs dedicated to this project. More resources are expected to
be deployed in future fiscal years as the Precinct gets closer to opening.
This budget also includes a commitment for an additional 9 FTEs for bringing supervisory and technical
support to the ongoing deployment of the Body-Worn Camera Program. As the deployment continues to
expand into more Precincts, the budget adds $3 million for implementation costs and administration of
smartphone technology for all Metro Police Officers.
To reduce backlogs, the Operating Budget includes an investment of $589 thousand to add 2 more forensic
scientists to the Crime Lab to enhance operational efficiency and additional supplies for the lab.
To enhance the efficacy of ongoing recruitment efforts, the Police budget includes $824 thousand for
continued funding for background investigators and psychological evaluations for new recruits.

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www.nashville.gov 	Metropolitan Nashville / Davidson County 	A - 7
FY 2022 Operating Budget
Executive Summary
Sustain and Further Neighborhood Infrastructure
Transportation
Metro is in process of restructuring Public Works as a Department of Transportation to bring greater focus and
accountability to how we connect our residents, businesses, schools, and neighborhoods
Neighborhoods
The FY 2022 Operating Budget makes strategic investment that will ensure we are getting the basics right to foster
livable communities. Nashville is a vibrant city due to the unique character of its neighborhoods, where citizens
live, work, and play. As such, this budget includes significant investment for expanded services in across the
county.
WeGo The Operating Budget includes $53.4 million funding allotment
for WeGo Public Transit services and will provide better service for
Nashvillians. WeGo emphasizes equity in the operations of the public
transit system in Nashville. Operations of WeGo are also in alignment
with the recently adopted Nashville Transportation Plan.
DEVELOPMENT AND DELIVERY A critical component of this work is an increased
focused on planning, designing, and delivering improved mobility for all residents and
visitors. This $1.4 million investment includes 22 new employees, primarily engineers,
and supplies to support their work. This staff expansion will allow for the implementation
the transportation plan and provide additional support for ongoing programs, including
permitting and right of way inspections.
OPERATIONS AND ASSET MANAGEMENT The second
component 	of 	transportation 	that 	needs 	significant
investment 	is 	the 	operation 	and 	management 	of
transportation assets. The addition of 20 employees and $1.6
million will improve service and response times for services
related 	to 	pavement, 	signs, 	signals, 	poles, 	culverts,
guardrails, etcetera throughout the county.
PARKS AND RECREATION After years of under
investment concurrent with system expansion, a $3
million investment in the park system is include in
this budget. This will fund 32.19 additional FTEs in a
wide variety of positions across the dynamic system
for 	direct 	program 	expansions, 	including:
DisABILITIES program, community sports, nature
centers, park police, Sportsplex, and golf courses.
Additional positions and supply funding are also
includes for maintenance of facilities and land for
adequate safety and full enjoyment of patrons.
Additionally, partial year funding of $663 thousand
was added by Council action for 21.55 additional FTEs
for maintenance staff and other programs that will
improve quality of service for Nashvillians.

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Executive Summary
www.nashville.gov 	Metropolitan Nashville / Davidson County 	A - 8
FY 2022 Operating Budget
An existing need that was pushed to the forefront by the pandemic, is the need for the public health department to
implement electronic health records to provide improved and efficient care of patients, this $306 thousand
investment for software expenses and add one additional staff member. The pandemic has further exposed health
inequities in several specific communities, to begin to address those inequities and engage with stakeholders, $220
thousand is being invested in three staff members are to work specifically with the communities.
PUBLIC LIBRARY The Public Library consistently proves adept at pivoting
to changing service demands of citizens and harnessing technology to
meet those needs. The 	improvements for the library system reflect the
broad range of programs offered. Investments are included to provide an
additional 9.49 FTE’s for $522 thousand at branch libraries across the
county for circulation and children’s librarians; these branches are in
neighborhoods and provide easy access for the public to the library’s
services. As more content moves align, one additional staff member is
recommended for the NPL Universe to produce online programming that
proved popular during COVID-19 closures and one additional staff member
to digitize materials in the library’s collection and create multi-media
exhibits, for a cost of $131 thousand. Additionally, partial year funding of
$644 thousand was added by Council action for 24.49 additional FTEs for
curbside service and to open community branches on Fridays.
PLANNING As Nashville continues to
experience high rates of development,
continued investment in the planning
department is integral to managing
the development so that it reflects the
values of the neighborhoods and is
completed 	with 	environmental
sustainability in mind. As such, this
budget includes five additional staff
members for $508 thousand to devote
time 	to 	community 	plan 	updates,
specialized 	reviews 	of 	hillside
developments, 	and 	landscaping
standards.
CODES A second department that faces significant increases in
demand due to the high levels of development and population
growth and therefore requires significant investment is the
Codes, which is responsible for property code enforcement. In
the past year a pilot program has been underway to utilize rental
cars instead of fleet vehicles for the inspectors, this program has
proven extremely successful at improving inspection response
times, $481 thousand is included in this budget to continue the
program. Due to the growth, $601 thousand for ten additional
staff members for the department to cover a wide range of
programs in order to keep up with increased demand, including:
translation 	assistance, 	building 	safety 	inspectors, 	property
standards enforcement, public information, zoning and plans
examination.
PUBLIC HEALTH The COVID-19 pandemic has
shown everyone the critical services that are
provided by public health agencies across the
world, and Nashville is no exception; therefore,
this budget includes continued investment in
public 	health. 	Access 	to 	mental 	healthcare
continues to a problem across the nation, to
address 	the 	issue 	in 	Nashville, 	this 	budget
includes 	a 	$2.1million 	investment 	in 	mental
health through a partnership with the Mental
Health Co-op for expanded services in the crisis
treatment center and the crisis stabilization unit.

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Executive Summary
www.nashville.gov 	Metropolitan Nashville / Davidson County 	A - 9
FY 2022 Operating Budget
Affordable Housing
Key to maintaining vibrant communities in years
ahead, is the support of building, funding, and
preserving of housing options via implementation
of recommendations from the Affordable Housing
Task Force. The Operating Budget is just one of
many 	methods 	for 	accomplishing 	this 	goal.
Within the Operating Budget, the Barnes fund is
the 	primary 	funding 	source 	for 	affordable
housing. The FY 2022 budget includes continuing
existing momentum in the successful program,
by contributing an additional $12.5 million to the
fund 	in 	FY 	2022. 	Additionally, 	to 	further
affordable housing planning efforts, two new
positions 	are 	included 	for 	the 	Planning
Department’s staff at a cost of $317 thousand.
Sustainability
The FY 2022 Operating Budget makes additional strides in ongoing effort to implement recommendations of the
Sustainability Advisory Committee. These investments will strengthen preservation of our natural resources and
position Metro for a healthy future. Alignment with sustainability goals was a factor in decision making throughout
the budget process. A significant investment to meeting demand for increased frequency of curbside recycling pick
up, to accomplish this goal, the budget includes, 14 new employees and $920 thousand dollars to increase the
recycling services to every other week.
Changes from the FY 2021 operating budget are detailed in the “Highlights” of each department’s narrative in this
document. 	This 	information 	is 	also 	accessible 	online 	via 	the 	Citizens’ 	Guide 	to 	the 	Budget 	at
https://www.nashville.gov/departments/finance/management-and-budget/citizens-guide-budget.
FTE Adjustments
The table below illustrates changes in full-time equivalent (FTE) counts for FY 2020 through FY 2022 budget for
positions funded by the general funds.
For the first time in several years,
a significant increase in Metro
staffing is being included, these
increases 	will 	result 	in 	higher
quality of services for citizens
throughout 	the 	county. 	While
several 	departments 	received
significant increases, the majority
of the increases are driven by
additional investment in Fire &
EMS, Transportation, and Police.
Fifty five additional fire firefighters were approved, as well as 30 additional staff for EMS units. As Metro works
towards emphasizing improvements in transportation services, 42 FTEs across a wide range of disciplines, including
engineers and maintenance workers, are funded. The increase in staffing is driven by 40 new FTEs to staff a new
police precinct in Southeast Nashville. Remaining FTE increases are targeted for positions that would result in direct
improvement in existing services offered to the public or that would provide expanded or new services.
Additional position details can be found with each department’s pages as well as Appendix 1.
FTE by Fund Group
FY2020 	FY2021 	FY2022
FY2021-
2022
Variance
GSD 	6,655.88 	6,708.69 	7,088.89 	380.20
USD 	734.49 	740.49 	752.49 	12.00
Total 	7,390.37 	7,449.18 	7,841.38 	392.2

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Executive Summary
www.nashville.gov 	Metropolitan Nashville / Davidson County 	A - 10
FY 2022 Operating Budget
Revenues
The feasibility of any government’s budget is always set by the availability of resources. Revenues and available fund
balances must be able to support budgeted expenditures, and both the Metropolitan Charter and Tennessee Law
prohibit deficit financing. The largest sources of revenue are property taxes and sales taxes, which are discussed
below.
Property Reappraisal
The Assessor’s Office conducts a property reappraisal every four years under Tennessee state law, with FY 2022
serving as the most recent. The reappraisal estimates the value of all property in Davidson County. This is
performed to periodically adjust recorded property assessments to generally reflect market values.
Exclusive of new construction, state law requires that this reappraisal be revenue neutral for local governments.
This means that as the aggregate value of existing property changes, the tax rate must change as well to ensure
that the local government receives the same amount of revenue. So, if the property in the county collectively
increases in value, the actual property tax rate needs to drop so that the revenue collected remains the same. The
FY 2022 reappraisal’s results are representative of the exceptional growth that has occurred throughout the county,
nearly matching the historic growth of its predecessor in FY 2018. Due to this appreciation, FY 2022’s rate will
decrease considerably, falling to $3.288.
Property Taxes
Property taxes are Metro’s predominant, and most
stable, source of revenue. FY 2022’s projected increase is
a combination of better than anticipated projected
collections during FY 2021 and the continued boon of
new construction throughout the city.
The combined USD-GSD rate is the total paid for property in the USD; property outside of the USD is taxed at the
GSD rate. Residents of the satellite cities within Metro pay the GSD rate plus the rate set by that satellite city.
Property Tax Budget
FY 2021 	$1,457.0M
FY 2022 	1,504.8M
Change 	$47.8M
FY 2022 Property Tax Distribution
(Rates per $100 of Assessed Value)
District 	Fund 	2021 Rate 	2022 Rate
GSD
(General Service
District)
General 	$1.725 	$1.296
Schools General Purpose 	1.290 	1.030
General Debt Service 	0.567 	0.467
Schools Debt Service 	0.206 	0.160
Subtotal- GSD 	$3.788 	$2.953
USD
(Urban Service
District)
General 	$0.359 	$0.283
General Debt Service 	0.074 	0.052
Subtotal- USD 	$0.433 	$0.335
Combined USD/GSD Rate 	$4.221 	$3.288

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Executive Summary
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FY 2022 Operating Budget
Over the course of the last 50 years, as with any major city, Metro has seen changes in its property tax rate. The
need to stabilize overall revenues, fund critical initiatives and weather economic downturns have each served as
driving factors. COVID-19’s occurrence, in the face of existing financial challenges, necessitated the most recent
increase, which occurred in FY 2021.
FY 2022’s reappraisal has resulted in a Certified Tax Rate of $3.288, which makes it the third lowest in Metro’s
history. This mark would also be $1.00 less than the average rate over the previous quarter century and maintains
Metro’s highly competitive rate relative to other major cities in Tennessee.
$2.00
$3.00
$4.00
$5.00
$6.00
$7.00
$8.00
1972
1973
1974
1975
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1981
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2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
History of Property Tax Rates
(Shown by Fiscal Year)
Combined Tax Rate
$0.00
$1.00
$2.00
$3.00
$4.00
$5.00
$6.00
$7.00
$8.00
Nashville Davidson 	Chattanooga
Hamilton
Knoxville Knox 	Memphis Shelby
$3.288
$5.042
$4.584
$7.250
Major City/ County Tax Rates

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Executive Summary
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FY 2022 Operating Budget
Local Option Sales Tax
At the onset of the pandemic, the general consensus
among economists apparent to us pointed to a
prolonged recovery, one marred with concerns over
virus containment and vaccine development. Many
factors 	contributed 	to 	a 	quicker 	than 	expected
recovery, chief among them, record federal stimulus,
vaccine deployment and consumption shifts.
FY 2022’s budget assumes continued source stability,
rather 	than 	the 	run 	of 	impressive 	prepandemic
growth.
Federal, State and Other Revenues
Budgeted Federal, State and Other revenues are
based on our best estimates of revenues from specific
sources, 	to 	include 	state-shared 	revenues,
reimbursements, 	and 	grants 	from 	various 	other
organizations.
COVID related revenue increases in State Sales Taxes
($16.7M) and Excise Tax ($9.8M), combine with
revenue from the Metro Detention Facility absorbing
Core Civic Operations ($11.7M), to offset eliminated
revenues from the Convention Center Authority MOU
($35.0M) and the Hall Income Tax ($6.9M).
Other Local Revenues
Other local revenues include a variety of sources
ranging from taxes, licenses and permits to revenues
from services provided to the public. Transfers from
other funds are also included in this category.
COVID’s impact is also prominent in this category’s
projected increase, driven by anticipated additional
collections of Business Taxes ($26.1M) and various
Construction Activity Permits ($8.2M).
Economic Trends
The resources available to Metro are directly and indirectly dependent on the strengths of the national and state
economies. Given these relationships, the status of these economies and their expected impact on Metro’s
revenues are reviewed prior to setting funding levels.
For many reasons, 2020 has made a lasting impact in the minds of most, particularly those in Middle Tennessee.
Difficult as it may be, setting aside the human element to focus on the economic implications of the COVID-19
pandemic, an EF3 tornado, derecho storm, flooding and civil rights protests, reveals a litany of fiscal results that
staked claim to record-breaking levels of volatility. Without question, the public health response necessary to
reduce virus transmission, and in turn save lives, was the principal driver of the abrupt halt in economic activity,
with the remaining events merely exacerbating pandemic-related difficulties and presenting Metro with unforeseen
financial challenges.
Sales Tax Budget
FY 2021 	$352.1M
FY 2022 	454.6M
Change 	$102.5M
Federal, State, & Other Gov’t Agencies
Budget
FY 2021 	$420.2M
FY 2022 	415.4M
Change 	$(4.8)M
Other Revenues Budget
FY 2021 	$236.9M
FY 2022 	271.7M
Change 	$34.8M

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Executive Summary
www.nashville.gov 	Metropolitan Nashville / Davidson County 	A - 13
FY 2022 Operating Budget
For perspective, prior to lockdowns that began in March of 2020, the nation experienced its longest economic
expansion on record, stretching back to mid-2009, until mandatory business closures resulted in an immediate,
and sharp, contraction. This is highlighted by an annualized 2nd quarter decline in US GDP of 31.4%, a swing in
stark contrast to what had previously been positive single-digit quarterly growth since Q1 2014. Although
remarkable, this historically unprecedented decline was, to some degree, relatively unsurprising, as many once
thriving prepandemic local economies across the country transformed into virtual ghost towns overnight. Few
sectors of the economy escaped unscathed, as the virus altered previously entrenched societal norms regarding
work, education, social gatherings and consumer spending.
Nearly equal to the velocity of the pandemic-induced economic decline of the 2 nd quarter, was the positive
momentum of the 3 rd quarter, as GDP nationwide expanded 33.1%. This drastic swing is indicative of the
extraordinary stop-start economic pressures applied by the pandemic. At the state level, Tennessee experienced
more pronounced volatility, with an annualized 2 nd quarter GDP decline of 40.4%, followed by 3 rd quarter growth of
46.5%. In the span of one month, the state’s record low unemployment of 3.3% ballooned to 15.5%, as nearly
400,000 residents lost their jobs. Despite this, personal income across the state more than tripled during the 2 nd
quarter, as combined salary and other labor income declines of 49% were offset by a 463% increase in income
associated with federal stimulus. This federal cash infusion worked as intended, as taxable sales that dropped
14.3% statewide during the 1 st quarter, despite only one month of stay-at-home measures, fell just 2.1% in Q2,
before ultimately growing 24.4% in Q3.
Assessing the macro level effects of COVID-19 experienced by the state is integral to understanding any potential
downward pressure for Metro; however, as the ever-growing economic engine of the state, it’s important not to
overlook Nashville’s unique exposure given its industry composition, specifically its tourism component. Data
published by the Tennessee Department of Labor & Workforce Development (TDLWD) reports that statewide nearly
four times as many jobs were lost in service-providing industries versus the goods producing sector, with the
largest losses for the former occurring in leisure and hospitality, which accounted for nearly one out of every two
jobs lost.
In reviewing the TDLWD’s Davidson County unemployment rate estimates for January 2020 versus January 2021,
this impact becomes apparent, as the former stood at 2.7% and the latter nearly twice as high, at 4.9%. Looking
to available statewide data, this significant increase in unemployment correlates to 2020 Q2 taxable sales
decreases at restaurants and hotels of 24% and 65%, respectively; of note however, is that these categories
represented nearly 14% of taxable sales statewide in 2019, compared to roughly 25% of sales taxes generated
locally during the same period. This notable difference speaks to the importance of Nashville’s robust tourism
industry relative to the city’s overall economic performance, and sheds light on its role in the city’s continuing
recovery. While the economic outlook currently projects to be more positive than that of a year ago, it is decidedly
tied to influences such as less restrictive public health measures, ongoing vaccine deployment, and both fiscal and
monetary policy decisions.
Strategic & Long-Term Planning
Fundamentally, the Mayor and Metro Council set the vision for the city and the government’s priorities. These
priorities inform the strategies deployed by each Metro department and agency. Each year specific priorities are
outlined in the budget letter that is sent to department heads and elected officials to commence the budget cycle.
The priorities selected set the basis for the budget cycle and consider fiscal health as well as priority areas for
increased investment.
The budget improvements outlined above were carefully selected for their alignment with long term priorities that,
when combined, will allow Nashville to emerge from recent emergencies stronger than before. Encompassing all
budget priorities is an enhanced and consistent focus on correlating spending to improved services for the residents
of Nashville. Each investment request made by agencies at the beginning of the budget process was required to
include an alignment with a long-term priority and a plan to measure positive performance if the request was
approved.
Responding to residents’ interest in greater government accountability and visibility, Metro has implemented a new
strategic management system, which provides opportunities to give feedback, sheds light on the cost of
government, and allows the community to engage in the governing process. Metro is responding with new and
improved processes to develop, measure, and report the results of its operations and strategic initiatives. In FY
2020 Metro established the Office of Performance Management (OPM) to work with departments to build
accountability and promote greater efficiency, providing guidance and support to improve programming and

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Executive Summary
www.nashville.gov 	Metropolitan Nashville / Davidson County 	A - 14
FY 2022 Operating Budget
serving as a bridge between budgeting and operational management using performance data. After one year, OPM
has created tools and resources that measure and report the status of Metro operations on an open platform.
With over 11,000 data points, 368 department metrics, and four dashboards, OPM has established the baseline
system for tracking operating performance variations, identifying items that require immediate attention, and
supporting data-based decision making. Currently, OPM works with departments to submit data on each service
provided to residents to ensure that Metro remains on a firm fiscal foundation while managing its economic
challenges and continuing to serve residents at current or improved levels. Every year, as part of the budgeting
process, departments will set metric targets for the upcoming fiscal year by strengthening transparency and
accountability within Metro as well as setting service level expectations to the public.
Metro is fully committed to deliver on the demand for greater government accountability, transparency, and to give
feedback in avenues to engage the governing process. With initiatives like OPM and HubNashville, Metro allows
residents to connect to the government and have visibility to its operating performance.
Several departments will continue to spearhead key strategic plans such as Parks’ “Plan to Play”, Public Works’
sidewalk and bikeway plan “WalknBike”. Simultaneously, new plans will arise gaining strategic relevance in areas
such as transportation, infrastructure, education, and public safety which aligns with the Mayor’s priorities. Metro's
Transportation Plan proposes investments that reflect our communities' and the region's stated priorities: Mass
transit, neighborhood infrastructure (sidewalks, bikeways, greenways), a "state of good repair" for roads and
bridges, traffic operations and signals, and safety/Vision Zero. Departments will be delivering on recommendations
made in the Sustainability Advisory Committee 2021 Report, including the Energy Savings Program supporting
energy-efficiency retrofits in Metro General Government facilities.
More information on departmental data, including dashboards allow the public to view performance of standard
services, see the Office of Performance Management website.
Conclusion
Having achieved its goals of maintaining essential services through the pandemic and other natural disasters,
replenishing critical cash and fund balances, and servicing debt and other contractual obligations in FY 2021, the
overall operating budget looks forward to a successful FY 2022 that maintains Metro’s reestablished strong fiscal
foundation while also delivering on key investments that will enable improved departmental operations and that
directly improve quality of life for all Nashvillians.

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Metro Nashville and Its Budget
www.nashville.gov 	Metropolitan Nashville / Davidson County 	A - 15
FY 2022 Operating Budget
Metro Government
The Metropolitan Government was formed in 1963 with the merger of
the governments of the former City of Nashville and Davidson County.
Metro Nashville is a friendly, forward thinking city with a diverse
economy, strong transportation links, and many institutions of higher
education. It is the capital of Tennessee, the largest city in the mid-
state, and the hub of a state of nearly 6.9 million residents.
As a consolidated government, Metro provides all services and performs
all functions normally associated with Tennessee city and county
governments. This also means that the government and its budget are
more complex than those of most other cities and counties.
About Nashville - The city was founded on Christmas Day of 1779 on the banks of
the Cumberland River as Fort Nashborough. The community changed its name to
Nashville in 1784, which incorporated as a town in 1806 and was permanently
established as the capital of Tennessee in 1843.
The city is a center for music, healthcare, hospitality, publishing, banking, and
transportation industries. It is also home to some of the top U.S. universities, notable
among which are Vanderbilt University and Belmont University. Nashville was the
second hottest job market in 2019 according to The Wall Street Journal, one of the
15 best U.S. cities to live according to U.S. News & World Report and ranked among
the 15 best places for business and careers in 2019 by Forbes magazine. Frequently
cited are the area’s low cost of living, a variety of residential opportunities, abundant
recreational and tourist opportunities, a lively cultural base, diverse economy closely
mirroring that of the nation, a regional hub for health care, and many institutions of
higher education. Transportation is available by air, train, water, and road – 50% of
the nation’s population lives within 650 miles via one of the three interstate highways
(I-65, I-40, and I-24) that converge in the city. Although it has a diverse and
balanced 	economy 	with 	manufacturing, 	transportation, 	education, 	financial,
healthcare, and other services, Nashville may be best known as the home of country
music – Music City USA.
Nashville's weather and temperature range are fairly moderate compared to many
other cities in the United States, and while Nashville has recorded temperatures as
low as -17°F and as high as 109°F, that is not the norm—temperatures in Nashville
typically range from an average low of 28°F in January to an average high of 89°F in July. The best seasons to visit this
Tennessee city are spring, summer, and fall, especially between the months of April and October when the Music City
comes to life with a variety of outdoor events and attractions.
Source: U.S. Census Bureau QuickFacts
2 0 2 0
2 0 1 8
2 0 1 6
2 0 1 4
2 0 1 2
2 0 1 0
2 0 0 8
2 0 0 6
2 0 0 4
2 0 0 2
2 0 0 0
1 9 9 8
1 9 9 6
1 9 9 0
1 9 7 0
POPULATION RACIAL AND AGE COMPOSITION
White 	55.4%
Black or African American 	27.6%
Hispanic or Latino (of any race) 	10.5%
Asian 	3.7%
American Indian and Alaska Native 	0.2%
Native Hawaiian and Other Pacific Islander 	0.1%
Other or Two or More Races 	2.6%
0-19 Years 	23.4%
20-29 Years 	17.9%
30-39 Years 	17.2%
40-49 Years 	12.1%
50-64 Years 	17.2%
65+ Years 	12.2%
The Founding Fathers of Nashville
Statue of Nashville’s founders at Ft. Nashborough

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Metro Nashville and Its Budget
www.nashville.gov 	Metropolitan Nashville / Davidson County 	A - 16
FY 2022 Operating Budget
Services Districts
The Charter requires that Metro’s operating budget be divided into two districts: The General Services District (GSD) and the
Urban Services District (USD). The GSD is synonymous with Davidson County; the USD comprises the old City of Nashville
plus certain areas added since Metro was formed.
The geographic areas, purposes, and functions of these two districts determine the way services are budgeted and provided
in Metro. The two districts relate services provided to taxes paid. The GSD receives a base level of services; its property is
taxed at the GSD rate to fund these services. The USD receives more of certain services, which are funded by an additional
USD rate to fund those services.
Other Governments
A variety of services are provided to Metro citizens directly by the federal, state, and other local governments. This book does
not cover those services. However, information on them is available from various web sites.
• 	For federal services, see the U.S. Government site at www.usa.gov/.
• 	For state services, see www.tn.gov
• 	For any of the seven satellite cities within Davidson County, some basic information is provided under the listing for
Satellite Cities in the Glossary (Appendix 2). For more current and detailed information, contact the satellite city
directly.
• 	For additional information on the Board of Education budget, see their website at www.mnps.org
General Service District (GSD) 	Urban Service District (USD)
327.4 Square Miles 	197.8 Square Miles
208,570* people 	507,314* people
General government,
financial management, schools,
justice administration,
law enforcement and incarceration,
basic fire and ambulance,
regulation and inspection,
social services, health,
hospitals, libraries, public works,
traffic control, recreation.
GSD Services plus
additional police protection,
additional fire protection,
and additional public works
services including trash and
recycling collection and
street lighting.
*Source: U.S. Census Bureau American Community Survey 5-year estimates, the 2020 Decennial Census

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Metro Nashville and Its Budget
www.nashville.gov 	Metropolitan Nashville / Davidson County 	A - 17
FY 2022 Operating Budget
Organization Structure
The following organization chart presents a high-level view of Metro's structure. The structure of each department is shown
in that department's budget description, later in this book.
Metro has a "strong-mayor" form of government, in which the popularly elected mayor is the city's chief executive and is
independent of the Council. Both the Mayor and Council are elected on a nonpartisan basis.
Within this framework, operations are conducted by executive departments (reporting to the Mayor), independent elected
officials (including the elected Board of Education), and appointed boards, commissions, and agencies. The variety of elected
officials, boards, and commissions facilitate citizen involvement in the government's operations.
Electorate - Citizens of Davidson County
Metropolitan Council
(Vice Mayor and 5 members elected at-large,
and 35 district members)
Metropolitan County Mayor
(elected at-large)
Other elected officials
(elected at-large except as noted below)
Council Staff
Office
Metropolitan
Clerk
(appointed)
Audit
Committee
Internal Audit
Semi-autonomous
agencies, boards,
and commissions
Executive
departments
Emergency Com.
District*
District Energy
System
Sports Authority
Industrial
Development
Board*
Health & Ed
Facilities Board*
Metro Dev &
Housing Agency*
Electric Power
Board (NES)*
Metro Nashville
Airport
Authority*
Safety Advisory
Board*
Tourist
Commission*
Auditorium
Commission
Convention
Center Authority
Board of Fair
Commissioners
Farmers’ Market
Board
Hospital
Authority*
Metro Transit
Authority*
JIS Policy
Committee
Beautification
Bureau
Public Records
Commission
Charter Revision
Commission
Agricultural
Extension Bd
Arts Commission
Public Health
Board
Historical
Commission
Historical Zoning
Commission
Human Relations
Commission
Library Board
Metro Action
Commission
Civil Service
Commission
(Human Rsrcs)
Planning
Commission
Election
Commission
Beer Permit
Board
Transportation
Licensing Board
Zoning Appeals
Board
Electrical
Examiners Board
Plumbing
Examiners Board
Fire & Building
Codes Board
Housing Code
Appeals Board
Parks &
Recreation Board
Social Services
Commission
Board of
Equalization
Law
Finance
Information
Technology
Services
General Services
Police
Fire
Office of
Emergency
Management
Codes
Administratio n
Public Wo rks/
NDOT
Water Services
Emergency
Communications
Criminal Justice
Planning Unit
Office of Family
Safety
Board of
Education
(9 district
members)
Assessor of
Property
County Clerk
Register of
Deeds
Trustee
Juvenile Court
Clerk
Circuit Co urt
Clerk
Criminal Court
Clerk
Sheriff
District Attorney
General
Public Defender
Gen’l Sessio ns
Crt J udges (11)
Chancellors (4)
Clerk & Master
(appointed)
Juvenile Court
Judge
Circuit Co urt
Judges (8)
Criminal Court
Judges (6)
State Trial Courts
(under Circuit,
Criminal, &
Chancery judges)
Abbreviations, Key, and Notes
Bd = Board Cm = Commission
Dotted boxes are not departments, but
describe groups of departments.
Denotes boards, commissions, agencies, &
co mponent units whose agency budgets
are not included in the Metro operating
budget.
*
Audit Committee role and membership
are established in the Metro Code in
section 2.24.300.
Community
Oversight Board
Metro Ho using
Trust Fund
Commission

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Metro Nashville and Its Budget
www.nashville.gov 	Metropolitan Nashville / Davidson County 	A - 18
FY 2022 Operating Budget
Departments and Their Budget Fund Types
Department Dept.
Number
GSD
General
Fund
USD
General
Fund
Special
Revenue
Fund (s)
Proprietary
Fund (s)
Administrative 	01 	✔ 	✔ 	✔
Agricultural Extension 	35 	✔
Arts Commission 	41 	✔ 	✔
Assessor of Property 	16 	✔
Beer Board 	34 	✔
Circuit Court Clerk 	23 	✔
Clerk and Master 	25 	✔
Codes Administration 	33 	✔ 	✔
Community Oversight Board 	52 	✔
County Clerk 	18 	✔ 	✔
Criminal Court Clerk 	24 	✔ 	✔
Criminal Justice Planning 	47 	✔
DES- District Energy System 	68 	✔
District Attorney 	19 	✔ 	✔
Department of Emergency Communications 	91 	✔
Election Commission 	05 	✔
Farmers’ Market 	60 	✔
Finance 	15 	✔ 	✔ 	✔
Fire 	32 	✔ 	✔ 	✔
General Services 	10 	✔ 	✔
General Sessions Court 	27 	✔ 	✔
Health 	38 	✔ 	✔
Historical Commission 	11 	✔ 	✔
Human Relations Commission 	44 	✔
Human Resources 	08 	✔
Information Technology Systems 	14 	✔
Internal Audit 	48 	✔
Justice Integration Services 	29 	✔
Juvenile Court 	26 	✔ 	✔
Juvenile Court Clerk 	22 	✔ 	✔
Law 	06 	✔
Mayor's Office 	04 	✔ 	✔
Metro Action Commission 	75 	✔
Metropolitan Clerk 	03 	✔
Metropolitan Council 	02 	✔
Metropolitan Nashville Public Schools 	80 	✔ 	✔ 	✔
Municipal Auditorium 	61 	✔
Music City Center 	71 	✔
Office of Emergency Management 	49 	✔ 	✔
Office of Family Safety 	51 	✔ 	✔
Parks 	40 	✔ 	✔
Planning Commission 	07 	✔ 	✔
Police 	31 	✔ 	✔ 	✔ 	✔
Public Defender 	21 	✔
Public Library 	39 	✔ 	✔
Public Works / NDOT 	42 	✔ 	✔ 	✔
Register of Deeds 	09 	✔ 	✔
Sheriff 	30 	✔ 	✔
Social Services 	37 	✔ 	✔
Sports Authority 	64 	✔ 	✔
State Fair Board 	62 	✔
State Trial Courts 	28 	✔ 	✔
Trustee 	17 	✔
Water and Sewer 	65 	✔ 	✔
Waste Services 	✔

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Metro Nashville and Its Budget
www.nashville.gov 	Metropolitan Nashville / Davidson County 	A - 19
FY 2022 Operating Budget
Financial Organization
Since the budget is a financial planning and policy document, it is organized according to Metro's financial accounting and
coding structure. That coding structure – the chart of accounts – corresponds roughly to the government’s administrative
organization and service structure, while meeting the legal and accounting requirements of the government. It forms the
basis for Metro budgeting, accounting, and financial reporting, and is used in both the budget ordinance and this book.
The entire budget is organized by fund. Revenues of each fund are organized by type and source. Expenditures of each fund
are organized by business units, object accounts, classifications, and positions.
The Fund Structure
A "fund" is an accounting entity with assets, liabilities, equities, revenues, and expenditures, held separate in the budget for
certain specific activities or to accomplish definite objectives.
Budgetary Funds
Most of Metro's tax dollars are deposited into and spent out of six basic funds in the two districts:
GSD General Fund (fund number 10101)
GSD Debt Service Fund (20115)
Schools (MNPS) General Purpose Fund (35131)
Schools (MNPS) Debt Service Fund (25104)
USD General Fund (18301)
USD Debt Service Fund (28315)
These six budgetary funds provide the basic local government services to Davidson County. They are financed primarily
through sales and property taxes, and their expenditures are controlled based on appropriations in the budget ordinance.
The two General Funds provide for the traditional operating services of the government. These funds receive property and
sales taxes, charges for services, fees, fines, penalties, and other revenues.
The three Debt Service Funds finance the payment of interest and principal on long-term general obligation debt of each
district. Per the Charter, debt service budgets must be sufficient each year to pay the principal and interest due on outstanding
bonds.
The School Fund is Metro's biggest special revenue fund (described more generically below). It receives a dedicated portion
of the property tax and, by state law, a portion of the local option sales tax. This fund's expenditures are budgeted and
controlled by the Metropolitan Board of Public Education (MBOE) for the Metropolitan Nashville Public Schools (MNPS).
The two districts and six funds make it possible to allocate taxes and services in each district and fund. Revenue collected for
each district can be spent only for purposes prescribed for that district. After the budget is passed, appropriations cannot be
transferred between funds and/or districts except as specifically authorized in the budget ordinance.
Comparison of the FY2021 and FY2022
Budget Ordinances - Six Budgetary Funds
FY2021 FY2022
Operating Change 	% Change
GSD General Fund 1,056,008,000 	1,135,078,000 	79,070,000 	7.49%
GSD Debt Service Fund 213,492,000 	225,074,700 	11,582,700 	5.43%
GSD School Fund 922,470,600 	1,014,661,600 	92,191,000 	9.99%
GSD Schools Debt Service Fund 	119,492,000 	115,942,200 	(3,549,800) 	(2.97%)
USD General Fund 	139,476,600 	140,832,000 	1,355,400 	0.97%
USD Debt Service Fund 20,984,500 	19,053,700 	(1,930,800) 	(9.20%)
Duplicated by Interfund Transfers 	(5,661,500) 	(4,061,900) 	1,599,600 	(28.25%)
Total Budget 2,466,262,200 	2,646,850,300 	180,318,100 	7.31%

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Metro Nashville and Its Budget
www.nashville.gov 	Metropolitan Nashville / Davidson County 	A - 20
FY 2022 Operating Budget
Summary of the FY2022 Budget – Six Budgetary Funds
Per Budget Ordinance
GSD General
Fund
GSD Debt
Service
GSD School
Debt Svc
GSD School
Fund
USD General
Fund
USD Debt
Services
Duplicated
by Interfund
Transfers 	Total
Property Taxes 	$621,435,200 	$206,117,900 	$70,832,100 	$458,308,900 	$131,050,500 	$17,019,300 	- 	$1,504,763,900
Local Option
Sales Tax 	161,049,600 	- 	43,510,500 	250,083,200 	- 	- 	- 	454,643,300
Grants &
Contributions 	123,937,400 	4,843,400 	- 	286,129,700 	522,600 	- 	- 	415,433,100
All Other
Revenues 	228,655,800 	14,113,400 	1,599,600 	20,139,800 	9,258,900 	2,034,400 	(4,061,900) 	271,740,000
Reserves 	-
Fund Balance
Appropriated 	-
Total Revenues 	$1,135,078,000 	$225,074,700 	115,942,200 	$1,014,661,600 	$140,832,000 	19,053,700 	(4,061,900) 	2,646,580,300
General
Government
General
Government 	283,082,500 	- 	- 	- 	27,162,200 	- 	- 	310,244,700
Fiscal
Administration 	30,024,000 	- 	- 	- 	- 	- 	- 	30,024,000
Public Safety
Administration of
Justice 	77,558,300 	- 	- 	- 	- 	- 	- 	77,558,300
Law Enforcement &
Jails 	315,806,500 	- 	- 	- 	481,000 	- 	(481,000) 	315,806,500
Fire Prevention &
Control 	66,805,700 	- 	- 	- 	79,776,000 	- 	- 	146,581,700
Other
Regulation &
Inspection 	45,823,700 	- 	- 	- 	2,030,300 	- 	(3,200,000) 	44,654,000
Health & Social
Services
Social Services 	8,408,100 	- 	- 	- 	- 	- 	- 	8,408,100
Health & Hospitals 	107,205,800 	- 	- 	- 	- 	- 	- 	107,205,800
Recreation &
Culture
Public Libraries 	33,418,500 	- 	- 	- 	- 	- 	- 	33,418,500
Recreational &
Cultural 	74,278,100 	- 	- 	- 	465,500 	- 	(188,900) 	74,554,700
Infrastructure &
Transportation 	$92,666,800 	- 	- 	- 	$30,917,000 	- 	- 	123,583,800
Education 	- 	- 	- 	$1,014,661,600 	- 	- 	(192,000) 	1,014,469,600
Debt Service 	- 	225,074,700 	115,942,200 	- 	19,053,700 	360,070,600
Other
Appropriations 	(0) 	- 	- 	- 	- 	- 	- 	(0)
Total
Expenditures 	1,135,078,000 	225,074,700 	115,942,200 	1,014,661,600 	140,832,000 	19,053,700 	(4,061,900) 	2,646,580,300
Projected Surplus
(Deficit) 	- 	- 	- 	- 	- 	- 	- 	-

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Metro Nashville and Its Budget
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FY 2022 Operating Budget
Proprietary Funds (Special Purpose Funds)
Metro uses other types of funds for special purposes. Non-budgetary fund expenditures are limited to revenues received by
and balances in each fund, rather than appropriations. Monies in these funds generally cannot be used to support other funds.
These non-budgetary funds are explained below.
Internal Service Funds provide services to Metro departments on a cost reimbursement basis.
Enterprise Funds provide services to the public on the same basis. The primary enterprise funds are the Farmers’ Market,
State Fair, Municipal Auditorium, Community Education and Water Services funds.
Capital Projects Funds account for costs related to capital projects. These are not generally included in the operating budget.
Permanent Funds and Fiduciary Funds account for monies held for others. These are not generally included in the operating
budget.
Special Revenue Funds account for the proceeds of specific revenue sources that are legally restricted for expenditure for
specified purposes. These include the Schools Fund (mentioned above), Waste Management, grants, and the General Fund
Reserve Fund (usually called the Four Percent Reserve Fund).
Accounting & Budgeting
This budget conforms to guidelines of the Charter and standard municipal budgetary practices, while the year-end Annual
Financial Report conforms to governmental Generally Accepted Accounting Principles (GAAP), so they are not strictly
comparable to each other. Specifically:
• 	This budget recognizes that Metro operates in two general funds, as required by the Charter and Tennessee law.
Governmental GAAP recognizes only one general fund per government.
• 	This budget treats transfers to and from any fund as revenues and expenditures, respectively, of that fund.
Governmental GAAP classifies them as "Other Sources & Uses of Funds."
• 	This budget does not include certain “component units” that are required to be included in the Annual Financial Report.
At a Glance
The $2.65 billion FY 2022 budget for the Metropolitan Government’s six budgetary (tax-supported) funds supports a wide
range of public services. This budget represents a 7.31% increase from the FY 2021 budget.
Property
Taxes
56.86%
Local Option
Sales Tax
17.18%
Grants &
Contributions
15.70%
All Other
Revenues
10.27%
Revenues
Where the Money Comes From-
Total $2,646,580,300
Expenditures
Where the Money Goes-
Total $2,646,580,300
General
Government
12.86%
Other
1.69%
Health & Social
Services
4.37% 	Recreation &
Culture
4.08%
Public Safety &
Justice
20.40%
Infrastructure &
Transportation
4.67%	Debt Service
13.61%
Education
38.33%

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FY 2022 Operating Budget
The Budget Process
The Operating Budget, Capital Improvements Budget (CIB), and Capital Plan are developed through a multi-step information
gathering and priority setting process that establishes objectives and priorities of the city and creates a financial plan for the
operations of the government for the fiscal year. The Charter defines much of the process. The Mayor’s Office, Finance
Department, Office of Management & Budget (OMB), agency officials, and the Metropolitan Council are key participants. The
FY 2022 operating budget calendar is, as scheduled:
January 20 The Mayor’s Office and Finance Department introduced the operating/capital budget
process for FY2022. Instructions and forms for budgeting were released to departments.
January 20– February 16 Departments submit their operating budget proposals in the form of Investment
Requests and Revenue Estimates to the OMB in the Hyperion system.
February 16 – April 2 Mayor’s Office, Finance Director and OMB staff review budget submissions, discuss
budget issues with Metro Departments.
March 8 – April 2 The Mayor’s Office and Finance Director hold budget discussions with agency heads to
discuss Investment Requests and Revenue Estimates.
April 29 Mayor John Cooper and Metro Finance Department File Fiscal Year 2022 Budget with the
State of Metro Address and Budget Presentation
April 30 	Operating Budget Ordinance and Tax Levy filed by Mayor.
May 1 	Charter deadline to file the Operating Budget and tax levy ordinances.
May 14 	Charter deadline for Capital Improvements Budget Ordinance to be filed
May 18 First reading of the Mayor’s Recommended Operating Budget, tax levy ordinances and
Capital Improvements Budget by the Council.
May 19 – May 26 Council Budget and Finance Committee hold five (5) committee meetings and hearings
regarding departmental budgets.
May 15 	Charter deadline to file the CIB; Mayor’s Office files CIB.
June 1 	Public hearing on Budget and CIB. Second reading of the Operating Budget and CIB by
the Council.
June 3-8 	Council Budget and Finance Committee sponsored work sessions on Operating Budget
June 15 	Third and final reading of the CIB by the Council
June 15 	Charter deadline for the Council to pass the CIB
June 15
Third and final reading of the Operating Budget Ordinance; the Council is scheduled to
adopt a Substitute Operating Budget Ordinance (with changes to the Mayor’s
Recommended Budget) and the recommended tax levy ordinance.
Prior to June 30 – Amending the budget - For the budget ordinance to be amended, it must occur before the third reading
of the ordinance is complete. Typically, changes to the recommended budget are discussed between the Council Office and
the OMB a few days prior to the scheduled third reading of the budget ordinance. OMB incorporates these changes into a
substitute budget ordinance that is presented to the Budget and Finance Committee of the Council for review prior to the third
reading. Council members also have the opportunity to file amendments with the Budget and Finance Committee prior to the
third reading.
Amending the Budget After Council Approval - Once Council has passed the Final Budget, any further changes to budget
totals must be approved by Council via Resolution, which requires only one reading.
June 30: Charter deadline for the Council to pass balanced budget and property tax levy ordinances.
July 1, 2021 – June 30, 2022: Agencies provide services to customers and citizens. The FY 2021-2022 budget may be amended
as permitted by the Charter, the budget ordinance, and internal controls.
Late 2021 – An Independent CPA firm conducts the annual audit for FY 2020-2021.
Late autumn 2021: 	The Division of Accounts issues the Annual Comprehensive Financial Report, summarizing the
government's financial condition and results of operations for Fiscal Year 2020-2021. This process is very public. All budget
hearings and council meetings are televised by the Metro Nashville Network Government Access Channel and by internet
streaming video. Budget documents, the Annual Financial Report, and streaming video are available at www.nashville.gov.

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FY 2022 Operating Budget
Operating Budget Process
January–
February
February-
March
April-
May
June-
July
• Mayor’s Office, Finance Director and Finance Office of Management
and Budget (OMB) analyze department submissions and prepare
budget scenarios.
• The Mayor's Office, Finance Director and OMB hold Budget
Improvement Discussions with Agencies, Departments and Elected
Officials.
• June 30th - Charter Deadline for Council to adopt a balanced
Budget and Property Tax Ordinances.
• New Fiscal Year begins July 1. Department ledgers are loaded, and
services are provided to the citizens.
• By May 1st- Charter Deadline for the Mayor to file the Recommended
Budget and Tax Levy Ordinances for Council Review
• The Metro Council holds its hearings with Agencies, Departments, and
Elected Officials.
• Metro Council holds three readings of the Recommended Budget and Tax
Levy Ordinances. The second reading is open for public input.
• Council is scheduled to adopt their Substitute Operating Budget and Tax
Levy Ordinances.
• Mayor’s Office determines the direction of the budget for the city and its
citizens.
• Finance Director releases Budget Message to Metro Departments.
• Agencies, Departments, and Elected Officials prepare budget requests.

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FY 2022 Operating Budget
Performance Metrics
The Office of Performance Management (OPM) is responsible for tracking impactful and relevant operating performance
variations, identifying items that require immediate attention, and supporting data-based decision making. Their goal is to
strengthen transparency and accountability within Metro by developing a metro-wide culture of ongoing performance
reporting. The focus policy priority areas align with Mayor Cooper’s Four-Year Commitment Tracker. Performance Metrics and
data produced by OPM can be found on their website at https://www.nashville.gov/Mayors-Office/Performance-
Management.aspx
Long-Term Financial Planning
After a turbulent FY 2020 and beginning of FY 2021, Metro is in a stable financial position looking ahead to FY 2022. Regarding
long-term planning, the administration stays committed to maintaining and continuing to improve the overall financial position
of the government. Future budgets will continue to be structurally balanced, meet debt service and contractual obligations
and fund Schools at or above state required levels.
The long-term goals of the current Administration are prioritized in three main priorities areas:
• 	Public Safety and Justice
• 	Neighborhoods and Community Engagement
• 	Transportation, Infrastructure, and Sustainability.
These priorities have a significant impact on the operating budget process as improvements are chosen for the ability to
positively impact outcomes for residents in these areas. Concurrently with the budget process, the Office of Performance
Management (OPM) develops, measures, and reports the results of its daily operations to guide and improve programming
using performance data. 	As part of the budgeting process departments set measurable targets to measure positive
performance for FY 2022. These efforts strengthen transparency and accountability within Metro as well as setting service
level expectations to the public. These initiatives build the foundation for both current and long-term operational and financial
planning and management.
Financial Policies
The budget is governed by policies set out in the Charter and by executive decision. These policies are enforced by the
Department of Finance through ongoing processes, internal control systems, special analyses, and in the annual independent
audit.
The primary fiscal policies stated in the Charter are:
• 	Fiscal year - The fiscal year begins on July 1 and ends on the following June 30. (Charter §6.01) By custom, each fiscal
year can be referenced in two ways: by using both years (e.g., "2021-2022") or by the calendar year in which the fiscal year
ends (e.g., "FY2022" for 2021-2022).
• 	Budget Preparation – The budget process (described on the previous page) must begin by March 1. All officers and
agencies must furnish such information as the Finance Director requests in the format he or she specifies. Agencies are
entitled to a hearing before the Director on any contemplated changes in their budgets (§6.02); this is assured through the
Mayor's budget hearings, in which all departments are generally asked to present their budgets to the Mayor and the Director.
Operationally, most budget preparation is coordinated by the Office of Management and Budget (OMB).
• 	Scope of the Operating Budget/ Balanced Budget - The budget ordinance is organized by district, fund, and account
number. Each fund’s budget must be balanced: estimated revenues plus estimated fund balances must cover all budgeted
expenditures (§6.03).
• 	Public Inspection - The Mayor's recommended budget is submitted to the Council by May 1 as an ordinance
accompanied by a transmittal message. The Metropolitan Clerk publishes the ordinance's revenue and expenditure summaries
in major local newspapers. The operating budget, the capital improvements budget, the budget message, and all supporting
schedules are public records in the Office of the Metropolitan Clerk and are open to public inspection (§6.04). The OMB also
prepares a Recommended Budget Book, intended primarily for the Council but also useful to the media and the public,
containing more information on the recommended budget. Copies of the ordinance are available in the Clerk's office and from
the Finance Department; the budget is available at www.nashville.gov/citizens_budget.
• 	Council Hearings - Once in the Council's hands, the budget goes through three readings. Between first and third
readings, the Budget and Finance Committee holds a public series of departmental hearings, and the Council holds a Charter-
mandated hearing for public comment (§6.05).
• 	Council Action - The Council may approve the Mayor's budget, amend it, or create a substitute. They cannot change
revenue estimates except to correct errors. A balanced budget must be approved by midnight June 30, or the Mayor's budget
and proposed tax rate take effect by default (§6.06).
• 	Authorized Spending - Departments cannot overspend their budgets. The amount set out in the adopted operating
budget for each organizational unit, purpose, or activity constitutes the annual appropriation for such item; no expenditure

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• 	shall be made or encumbrance created in excess of the otherwise unencumbered balance of the appropriation or allotment
to which it is chargeable (§6.06).
• 	Property Tax Levies - The budget is accompanied by a property tax levy ordinance that sets a tax rate sufficient to
fund the budget (§6.07).
• 	Allotments - Annual appropriations are divided into quarterly allotments based upon estimated needs (§6.08).
• 	Administrative Impoundments - Unencumbered funds in each account at the end of each quarter may be unallocated
through "administrative impoundments." These are merely allotment adjustments, not the "charter impoundments" discussed
immediately below in §6.09.
• 	Impoundment of Funds - If the Finance Director certifies that the revenues or other resources actually realized for any
fund are less than was anticipated and are insufficient to meet the amounts appropriated from such fund, the Mayor is
obligated to impound such appropriations as may be needed to prevent deficit operation (§6.09). Such impoundments reduce
appropriations and allotments in order to keep the budget balanced.
• 	Additional Appropriations - The Council may make appropriations in addition to the current operating budget, but only
from an existing, unappropriated surplus in the fund to which it applies (§6.10). This is done by resolution based on available
fund balance or previously unbudgeted revenue.
• 	Intradepartmental Budget Transfers - Funds may be transferred within a department’s expenditure budget by the
department head and the Mayor and are available for use when allotted (§6.11). As an administrative matter, the Deputy
Finance Director also approves the transfer.
• 	Interdepartmental Budget Transfers - At the end of any quarter, the Council may, by resolution, transfer the
unencumbered balance of any appropriation (or any portion thereof) to another appropriation within the same district and fund
(§6.11).
• 	Lapse of Appropriations - At the end of the fiscal year, all unencumbered balances of appropriations in the current
operating budget lapse into the unappropriated fund balance or reserves of the fund or funds from which such appropriations
were made (§6.12). Unencumbered appropriations cannot be carried over from one fiscal year to the next.
• 	Capital Improvements Budget Preparation - By March 1, the Planning Commission shall begin to prepare a Capital
Improvements Budget (CIB). The CIB includes a program of proposed capital expenditures for the ensuing fiscal year and
the next five fiscal years thereafter, accompanied by the Commission’s report and recommendations with respect to the
program. By May 15, the Mayor shall submit the CIB to the Council and shall recommend those projects to be undertaken
during the ensuing fiscal year and the method of financing them, and shall include in the appropriate current operating budget
any projects to be financed from current revenues for the ensuing fiscal year. By June 15, the Council shall accept, with or
without amendment, or reject, the proposed program and proposed means of financing (§6.13).
• 	Capital Improvements Budget Expenditures - Expenditures for the construction of any building, structure, work or
improvement must be included in the CIB, except to meet a public emergency (§6.13).
• 	Capital Improvements Budget Amendments - Amendments to the CIB may be made by recommendation of the
Mayor, Planning Commission, and a two-thirds vote of Council (§6.13).
• 	GSD General Fund Reserve (Four Percent Reserve Fund) - Four percent of original revenues are deposited to the
Four Percent Reserve Fund. The Mayor and Council may appropriate money from this fund by resolution for the purpose
of equipment for any department that derives its operating funds from the general fund budget (§6.14).
• 	Advance Planning and Research Fund - The APR Fund, established for the use of the planning commission to prepare
plans for capital projects and studies and research, must be at least $50,000 at the start of each year (§6.14).
• 	USD General Fund Reserve - The Council has not exercised its ability to create a contingent reserve fund not to exceed
four (4%) percent of the general fund revenue of the USD (§6.14).
• 	Post Audit - The Council shall provide annually for an independent audit of the accounts and other evidences of financial
transactions of the government and of every department, office and agency. The audit shall be made by a certified public
accountant (CPA) or firm of CPAs thoroughly qualified in governmental accounting to perform the audit; the auditor shall be
chosen by a three-member audit board consisting of the presiding officer of the Council, the chairman of the finance committee
of the Council, and the chairman of the board of education. The audit report shall be available to the public and to the press.
In addition, the Council may at any time order an examination or special audit of any department, office or agency of the
government (§6.15).
• 	Mayor's Veto Power - The Mayor has line-item veto power, that is, the ability to reduce or veto specific appropriations
or parts of appropriations within an ordinance. The Council may override such a veto by the affirmative vote of 27 members
(§5.04).
• 	Bond Issues - Bond issues and debt service shall be prepared and administered in accordance with Article 7 of the
Charter (§7.01 et seq.).

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FY 2022 Operating Budget
• 	Transfer of School Funds Within School Budget - Within the constraints of general law, the Metropolitan Board of
Public Education (MBOE) has authority over the distribution of, and transfer of funds within, its budget (§9.12).
• 	Referendum as to School Budget - The MBOE may initiate a referendum to levy additional property taxes for schools
(§9.04(3)).
• 	No Diversion of School Funds - No funds that are appropriated for the use of, or transferred to, the school system
shall be diverted from that use for any other purpose (§9.11).
• 	Transfers to School Fund from General Funds; Borrowing Money - The Council and the Mayor may advance cash
or transfer monies from the general fund to the school fund, provided the advance or transfer is reimbursed the following
year (§9.13). An advance involves a loan of cash with the establishment of an asset (a receivable or a "due from") on the
books of the loaning fund and a liability (a debt or a "due to") on the part of the recipient. 	A transfer would include
appropriation of one fund's revenues or fund balance to another, handled through the budget as if it were an expenditure to
one fund and a revenue (or source of operating resources) to the other.
Other important policies include:
• 	Functions of Director of Finance - The Director of Finance is responsible to the Mayor for the administration of financial
affairs and shall supervise the divisions of budgets, accounts, purchasing, collections, and treasury. The Director of Finance,
or his designee, shall compile for the Mayor the current budget of estimated revenues and proposed expenditures for each of
the operating funds and assist in the preparation of the capital improvements budget (§8.103).
• 	Functions of Budget Officer - The budget officer compiles the departmental estimates and other necessary data and
assists in the preparation of the budgets. The budget officer monitors departmental budgets as compared to actual activity
and alerts the Finance Director of any significant issues. Along with the chief accountant, the budget director writes, revises,
and maintains a proper standard procedure manual to be followed by all departments to insure uniform accounting and
budgetary procedures (§8.104).
• 	Funds Budgeted - The budget ordinance and book contain annually budgeted governmental operating funds, debt
service funds, enterprise funds, internal service funds, and special revenue and other grant funds with fiscal years beginning
July 1. It does not include grant funds with non-Metro fiscal years, capital projects, bond funds, fiduciary funds, permanent
funds, component unit funds (unless the component unit receives significant general fund money), and other funds with multi-
year budgets. The budgets of funds that are not included in the annual operating budget are approved through other processes
as required by law.
• 	Basis of Budgeting and Accounting - All annually budgeted funds are budgeted using the current financial resources
measurement focus and the modified accrual basis of accounting.
Revenues are recognized as soon as they are both measurable and available. Revenues are available when they are collectible
within the fiscal year or soon enough thereafter to pay liabilities of that year (collected within 60 days of the end of the fiscal
year). Property taxes, franchise taxes, licenses, interest, and certain portions of special assessments associated with the
fiscal year are accrued. All other revenue items are measurable and available only when Metro receives the cash.
Expenditures are generally recorded when a liability is incurred, as under accrual accounting. 	However, debt service
expenditures, as well as expenditures related to non-vested sick pay, compensated absences and other long-term
commitments and contingencies, are recorded only when payment is due.
Actual revenues and expenditures of governmental funds are presented in this book using the same modified accrual basis.
Actual revenues and expenditures of proprietary funds are presented using the economic resources measurement focus and
the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred,
regardless of the timing of related cash flows. Property taxes are recognized as revenue in the year in which the levy is
assessed. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider
have been met.
• 	Accounting and financial reporting shall conform to generally accepted accounting principles (GAAP) for governments as
promulgated by the Governmental Accounting Standards Board (GASB), the federal Office of Management and Budget, the
Federal Comptroller General, and the State of Tennessee.
• 	Current operating costs will be financed by current operating revenues. Only capital goods will be financed by long-term
debt, and then, only as provided by the Charter. The government shall refrain from using nonrecurring revenue to fund
ongoing operations of the three operating funds. Nonrecurring revenue shall be those funds not normally accrued to the
benefit of the operating funds each year, including transfers from special, enterprise, and internal service funds. 	Any
nonrecurring revenue received shall be utilized to fund activities that do not require ongoing funding or to build reserves. To
protect the financial position of this government in the event of unexpected emergencies or unforeseen downturns in revenue
collection, fund balances will not be appropriated in any budgetary fund unless the audited unreserved undesignated fund
balances of that fund are at least 5% of the fund's budgeted expenditures (Resolution R89-959 adopted 11/21/1991).
• 	The government will strive to maximize service efficiency and effectiveness to its citizen taxpayers in a manner consistent
with practices of sound financial management.

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FY 2022 Operating Budget
• 	Revenue estimates will be realistic and accurate without being optimistic. Operationally, this means that estimates will
be based on objective judgment and should be 95% to 100% of actual collections without exceeding those actual collections.
• 	The government will not commit to programs with significant future costs without first identifying those costs and the
sources of funds to finance those programs.
• 	Generally, the government will not use local funding to make up for lost state and federal categorical grants.
• 	Adjustments and amendments to the operating budget will be done in accordance with provisions of Article 6 of the
Charter.
• 	Staffing levels will be limited to final position counts and FTEs noted in this book. Exceptions to this policy (as for new
grant-funded staff) are strictly regulated by the Finance Department.
• 	USD tax-supported debt will be no more than 15% of the total assessed valuation of USD property, per § 7.08 of the
Charter.
• 	Capital expenditures are authorized through an annual Capital Plan. 	Major capital expenditures for General Fund
departments shall be funded through issuance of bonds or notes. 	Smaller capital expenditures for GSD General Fund
departments shall be made from the Four Percent Reserve Fund. Capital expenditures for grants will be made through the
grant’s operating budget. Capital expenditures for enterprise and internal service fund operations will be made from those
funds.
• 	The Four Percent Reserve Fund will maintain a minimum fund balance of $1,000,000: $500,000 by Administration policy
and an additional $500,000 by Council policy.
• 	The government will control costs by appropriate competitive bidding (as specified in the purchasing ordinance).
• 	Investments shall be made in conformance with the government’s investment policy (available at www.nashville.gov)
and instructions given to the government’s investment manager. Those documents establish a hierarchy of objectives of (1)
preserving principal, (2) maintaining liquidity, and (3) maximizing return. They also define allowable types of investments,
required collateralization, custody, internal controls, diversification, and operation of the Metro investment pool.
• 	Indirect Cost Planning and Recovery - Where allowable under Federal, State and Local statutes and grant regulations,
Metro departments and agencies shall develop an annual indirect cost recovery plan which must include both cost identified
in the Local Cost Allocation Plan (LOCAP) and departmental indirect cost allocations. Indirect costs must be recovered when
funding is made available through reimbursement or draw-down processes, in accordance with the terms of each departmental
indirect cost rate proposal or cost allocation plan and applicable Federal, State and Local grantor’s regulations. Departments
and agencies shall make provisions for indirect costs in their grant budgets both during the application submission and in the
general ledger. Funds collected from grantors for indirect cost recovery shall be deposited into the General Fund based on
guidance provided by the Finance Director or his designee.
• 	Debt Management Policy establishes the objectives and practices for debt management within Metro and assists
concerned parties in understanding Metro’s approach to debt management. A more detailed overview of the Debt Management
Policy can be found with the Debt Service Fund pages.
• 	Self-Funding Policy establishes uniform guidelines for use of self-funding as a designated source for capital assets that
are determined to either provide cost savings to Metro to cover the cost of funding assets or provide specific benefits to one
or more agencies such that the cost for an asset should be recovered from the operating budgets of the beneficiaries.
• 	Disallowed Cost Policy provides guidelines on ensuring costs charged to grants are allowable and an appropriate course
of action in situations where costs are questioned.
• 	Grant Drawdown and Reimbursement Policy ensures that Metro departments and agencies that are grant recipients
receive revenue as early and as often as is allowable under the terms of the grant contract.
• 	Grants Management Policy establishes the responsibilities of the Metro departments and agencies as well as the Division
of Grants Coordination in developing funding opportunities that are well suited to local needs while controlling costs associated
with financial assistance.
• 	Unclaimed Property Policy establishes uniform guidelines across Metro for the disposition of unclaimed property.
Budget Overview
The following pages provide background information on Metro’s revenues and ongoing expenditures. Revenue projections
and expenditure changes are discussed in the Executive Summary at the beginning of this section.
Revenues
Deficit financing is prohibited by both Tennessee Law and the Metropolitan Charter; expenditures must be matched by equal
dollars of revenue and appropriated fund balances.
The operating budgets for the GSD and the USD are supported by a variety of revenue sources. The primary sources are
presented in the Executive Summary and discussed on the following pages.

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Detailed revenue projections are included in the budget ordinance, which is included in the Executive Summary.
Recent revenue trends can be seen in Appendix 1 in Schedule 1 - Summary of Revenues, Expenditures, and Changes in Fund
Balances.
Property Taxes
The largest single source of operating revenue is the property tax. The property tax is authorized by the State Constitution
as an ad valorem (“according to value”) tax based on the market value of property. This tax is levied based on the assessed
value of various types of property, including:
• 	real property (land, structures, and leasehold improvements),
• 	personal property (business equipment, excluding inventories for resale), and
• 	public utility property (real and personal property owned by utilities and organizations regulated by the State).
Property tax law and policy are set by the State Constitution, legislature, courts, and Board of Equalization. The Legislature
makes laws which govern the administration of the tax. The State Board of Equalization establishes rules and regulations to
be followed by local assessors, and the entire process is subject to court interpretation.
The tax bill for a property is determined by:
• 	The appraised value of the property – what it would bring if sold on the open market and its classification – whether
it is used for residential, utility, commercial, industrial or farm purposes, which determines the percentage of assessment,
• 	The assessment - applying the classification percentage to the appraised value to arrive at an assessed value; and,
• 	The tax rate set by the local governing body which is applied to the assessment to calculate your property tax bill.
Certain types of property (governmental, religious, educational, etc.) are exempt from property taxes.
How the Property Tax Works
The following diagram shows the appraisal and budgetary process.
Market values – Market values of property are set in the open market. Market value is the
most probable price of a piece of property in an arms-length transaction between a willing
and knowledgeable buyer and a willing and knowledgeable seller.
Appraisal – The Assessor of Property’s role is to determine the value of property so that the
tax burden is distributed equitably among all property owners. 	That office executes tax
policy to identify, classify, appraise and assess all property. In Metro, the Assessor must:
• Produce an annual assessment roll—adding new construction and removing demolished
buildings.
• Perform site inspections of all properties to update assessment records.
• Collect and verify sales prices for all real estate transfers.
• Analyze sales data and property characteristics to produce 100% appraisals in the fourth
year of the appraisal cycle.
Metro's Assessor of Property determines the appraised value of all real and personal property
in the county, except public utilities (whose values are determined by the State Comptroller’s
Office). Appraised value is the estimated market value of the property at a certain point in
time. Tax Year 2021, FY 2022, is a reappraisal year for Davidson County.
The appraised value of a property is an estimate of its market value. Three appraisal methods are used to estimate each
property's market value:
• 	The estimated cost to replace a structure, referred to as "replacement cost new,” adjusted for depreciation based on
the property's age and condition, yielding the "depreciated replacement cost."
• 	The market value or sale prices of similar properties that have recently sold.
• 	The present value of the future net income that can be generated by that or similar properties, sometimes called the
“capitalization of income” method.
When used together, these three methods give the appraiser the best indication of what a property is worth. With the aid of
modern computer systems, the Assessor has adapted these traditional appraisal techniques to produce large-scale reappraisal
projects with accurate and cost effective results.
In most years, appraised values on existing real property do not change unless there are substantial taxable additions or
improvements to the property, the property is rezoned, or the owner files and wins an appeal from the county or state Board
of Equalization. New construction between reappraisals is valued at levels consistent with tax roll appraisals of similar existing
properties.

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However, over time, the market values of properties may change considerably and at different rates. The resulting
inconsistency within the market causes some property owners to pay taxes based on appraisals that exceeded the current
value of their property, while others pay on appraisals that reflected only a portion of the current value.
So, in accordance with state law, the Assessor’s Office conducts a county-wide reappraisal every four years to bring appraised
values up to current market values. (Current law allows for reappraisals on a four-year or six-year cycle; the Metro Assessor
has chosen the former.) After the reappraisal, all properties should be appraised consistently at 100% of their current market
values. Periodic reappraisals are designed to equalize the appraised values of all property.
Tennessee's property tax laws protect taxpayers against an automatic or arbitrary increase in their tax bills after a reappraisal.
Local governments must lower the tax rate to a level which will produce the same amount of revenues from the new appraisals
as was generated from the old rates and appraisals - except for new construction. This is called the certified tax rate.
Therefore, under state law, your property tax bill can't be raised by reappraisal unless your property value has grown more
in value than the average for all other property in the county.
In between reappraisals, the state performs a biennial analysis of appraised values conducted for all counties in the state.
This analysis, known as a sales ratio study, compares sales prices with appraised values to determine both the level and
equity of appraisals. However, this ratio is not used to increase residential property appraisals.
Assessment: In Tennessee the assessed value upon which taxes are
levied is a fraction (percentage) of the appraisal. The percentage
varies depending on the classification of the property, which is
determined by its use. The assessed value, not the appraised value,
is applied to the tax rate to produce a tax bill. One of the reasons
the Assessor inspects all property is to verify how it is used. The
Tennessee Constitution mandates assessment percentages to be
applied to the appraised value of different classes of property.
These percentages are:
The appraised values are multiplied by percentages defined in the
state constitution to arrive at assessed values, which are then
multiplied by the tax rate to determine the taxes owed. This is described in detail later in the section on Property Reappraisal.
For example, the assessed value of a residential property with an appraised value of $100,000 would be $25,000 (.25 X
$100,000), while a commercial property of the same appraised value would have an assessed value of $40,000 (.40 X
$100,000).
Assessments must be compiled annually on assessment rolls for the GSD, USD, and each of the seven satellite cities within
the county.
If the value of a piece of property changes (usually because of an improvement to or demolition of the property), notices of
the property's new appraised value, the classification in which it is now placed, and the resulting assessment are mailed by
the Assessor. There is a process established for appeals of the appraisal, but the Assessor can only consider information
about value, not tax bills.
Tax rate set through budget process: The tax rate is set through the budget process in the form of a tax levy ordinance that
is recommended by the Mayor and approved by the Council. That ordinance (printed in the Executive Summary of this book)
sets the GSD and USD rates per $100 of assessed value.
Tax bills are generated: The Trustee’s office prepares and distributes tax bills based on the assessed value of each property and
the tax rate for its district.
To calculate your property tax bill, divide the assessed value by $100 and then multiply that amount by the tax rate. For
example, a property classified as residential and appraised at $100,000 would be assessed at $25,000 (the $100,000
appraised value times the 25% residential assessment ratio). A tax calculator can be found on the Office of the Trustee’s
website at https://www.nashville.gov/Trustee/Calculate-Taxes.aspx
With FY 2022’s property tax rate of $3.288, the calculation would be:
tax = 	($25,000/$100) x $3.288 per $100
= 	$250 x $3.288
= 	$822.00
Property tax bills are mailed to property owners and, if taxes are paid through an escrow account, also to the mortgage holder.
This normally occurs in late September or early October. Tax payments are due by the end of the following February and can
be mailed to the Office of the Trustee or made online at www.nashville.gov/trustee.
Metro and the state assist the elderly and disabled with property taxes on the first $25,000 appraised value of their homes
through the Property Tax Relief program administered by the Trustee. The program also assists disabled veterans with the
first $25,000 of assessed value of their property.
Property Class 	Assessment Rate
Residential & Farm
 Real Property 	25% of appraised value
Commercial & Industrial
 Real Property 	40% of appraised value
 Personal Property 	30% of appraised value
 Public Utility 	55% of value set by the
State Comptroller

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Metro Nashville and Its Budget
www.nashville.gov 	Metropolitan Nashville / Davidson County 	A - 30
FY 2022 Operating Budget
Property Value Trends: Driven by construction activity and significant market appreciation, total assessed values experienced
a historic increase following FY 2018’s reappraisal.
This trend is projected to continue into FY 2022, bolstered by high demand, low inventory and strong permitting numbers. In
comparison to the previous reappraisal, FY 2022’s projected growth in assessed value is expected to follow suit, albeit at
growth that has lessened slightly overall. The FY2022 county wide reappraisal ended with a 34.05% median increase across
Davidson County’s properties.
Property Tax Rates: FY 2021 and FY 2022 tax rates are shown in the Executive Summary and in the tables on the following
pages. The combined rate is the total paid for property in the USD; property outside the USD is taxed at the GSD rate.
Residents of the seven satellite cities within Metro pay the GSD rate plus the rate set by that satellite city.
Nashville’s property tax rates are currently the lowest of the four major Tennessee cities, and competitive with those of
surrounding communities.
Historic property tax rates, tax rate changes, and property values are presented in the following tables. The History of
Property Tax Rates table presents historic nominal property tax rates along with a summary of changes that have taken
place. If no changes occurred, then the fiscal year is not presented. The Property Tax Rate Changes table shows the
history and type of tax rate changes, whether from budget-related tax increase, redistribution of the rate between funds,
changes in the fire tax or county-wide property reappraisals.

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Metro Nashville and Its Budget
www.nashville.gov 	Metropolitan Nashville / Davidson County 	A - 31
FY 2022 Operating Budget
History of Property Tax Rates
GSD 	USD 	Totals
Debt 	School 	Debt 	Combined 	Fire
Tax 	Fiscal 	General 	School 	Service 	Debt 	GSD 	General 	Service 	USD 	Total 	District
Year 	Year 	Fund 	Fund 	Fund 	Service 	Total 	Fund 	Fund 	Total 	GSD+USD 	Transfer*
1971 	1972 	1.71 	2.08 	0.32 	- 	4.11 	1.60 	0.29 	1.89 	6.00 	-
1972 	1973 	1.63 	2.08 	0.40 	- 	4.11 	1.57 	0.32 	1.89 	6.00 	-
1973 	1974 	1.63 	2.02 	0.46 	- 	4.11 	1.55 	0.34 	1.89 	6.00 	-
1974 	1975 	1.63 	2.02 	0.46 	- 	4.11 	1.55 	0.34 	1.89 	6.00 	-
1975 	1976 	1.63 	2.02 	0.46 	- 	4.11 	1.59 	0.30 	1.89 	6.00 	-
1976 	1977 	1.63 	2.02 	0.46 	- 	4.11 	1.55 	0.34 	1.89 	6.00 	-
1977 	1978 	1.96 	2.02 	0.46 	- 	4.44 	1.22 	0.34 	1.56 	6.00 	0.33
1978 	1979 	1.99 	2.02 	0.43 	- 	4.44 	1.29 	0.27 	1.56 	6.00 	0.33
1979 	1980 	1.99 	2.02 	0.43 	- 	4.44 	1.29 	0.27 	1.56 	6.00 	0.33
1980 	1981 	2.39 	2.08 	0.45 	- 	4.92 	1.64 	0.27 	1.91 	6.83 	0.33
1981 	1982 	2.39 	2.08 	0.45 	- 	4.92 	1.64 	0.27 	1.91 	6.83 	0.33
1982 	1983 	2.39 	2.08 	0.45 	- 	4.92 	1.64 	0.27 	1.91 	6.83 	0.33
1983 	1984 	2.39 	2.08 	0.45 	- 	4.92 	1.64 	0.27 	1.91 	6.83 	0.33
1984 	1985 	1.11 	0.96 	0.21 	- 	2.28 	0.76 	0.13 	0.89 	3.17 	0.16
1985 	1986 	1.45 	1.09 	0.35 	- 	2.89 	0.90 	0.13 	1.03 	3.92 	0.16
1986 	1987 	1.45 	1.09 	0.35 	- 	2.89 	0.90 	0.13 	1.03 	3.92 	0.16
1987 	1988 	1.47 	1.07 	0.35 	- 	2.89 	0.90 	0.13 	1.03 	3.92 	0.16
1988 	1989 	1.97 	1.24 	0.43 	- 	3.64 	1.02 	0.15 	1.17 	4.81 	0.16
1989 	1990 	1.97 	1.24 	0.43 	- 	3.64 	1.02 	0.15 	1.17 	4.81 	0.16
1990 	1991 	1.97 	1.24 	0.43 	- 	3.64 	1.02 	0.15 	1.17 	4.81 	0.16
1991 	1992 	1.92 	1.29 	0.43 	- 	3.64 	1.02 	0.15 	1.17 	4.81 	0.16
1992 	1993 	1.92 	1.29 	0.43 	- 	3.64 	1.02 	0.15 	1.17 	4.81 	0.16
1993 	1994 	1.95 	1.01 	0.43 	0.11 	3.50 	0.88 	0.12 	1.00 	4.50 	0.12
1994 	1995 	1.95 	1.01 	0.43 	0.11 	3.50 	0.88 	0.12 	1.00 	4.50 	0.12
1995 	1996 	1.91 	1.01 	0.47 	0.11 	3.50 	0.88 	0.12 	1.00 	4.50 	0.12
1996 	1997 	1.91 	1.01 	0.47 	0.11 	3.50 	0.88 	0.12 	1.00 	4.50 	0.12
1997 	1998 	1.69 	0.96 	0.49 	0.13 	3.27 	0.74 	0.11 	0.85 	4.12 	0.10
1998 	1999 	1.68 	0.96 	0.50 	0.25 	3.39 	0.74 	0.11 	0.85 	4.24 	0.10
1999 	2000 	1.68 	0.96 	0.50 	0.25 	3.39 	0.74 	0.11 	0.85 	4.24 	0.10
2000 	2001 	1.68 	0.96 	0.50 	0.25 	3.39 	0.74 	0.11 	0.85 	4.24 	0.10
2001 	2002 	1.97 	1.24 	0.43 	0.20 	3.84 	0.64 	0.10 	0.74 	4.58 	0.09
2002 	2003 	1.94 	1.27 	0.43 	0.20 	3.84 	0.64 	0.10 	0.74 	4.58 	0.09
2003 	2004 	1.94 	1.27 	0.43 	0.20 	3.84 	0.64 	0.10 	0.74 	4.58 	0.09
2004 	2005 	1.94 	1.27 	0.43 	0.20 	3.84 	0.64 	0.10 	0.74 	4.58 	0.09
2005 	2006 	2.00 	1.33 	0.54 	0.17 	4.04 	0.56 	0.09 	0.65 	4.69 	0.08
2006 	2007 	2.07 	1.33 	0.47 	0.17 	4.04 	0.56 	0.09 	0.65 	4.69 	0.08
2007 	2008 	2.06 	1.33 	0.48 	0.17 	4.04 	0.56 	0.09 	0.65 	4.69 	0.08
2008 	2009 	2.06 	1.33 	0.48 	0.17 	4.04 	0.53 	0.12 	0.65 	4.69 	0.08
2009 	2010 	1.82 	1.17 	0.42 	0.15 	3.56 	0.46 	0.11 	0.57 	4.13 	0.07
2010 	2011 	1.82 	1.17 	0.42 	0.15 	3.56 	0.46 	0.11 	0.57 	4.13 	0.07
2011 	2012 	1.82 	1.17 	0.42 	0.15 	3.56 	0.46 	0.11 	0.57 	4.13 	0.07
2012 	2013 	1.96 	1.40 	0.43 	0.25 	4.04 	0.51 	0.11 	0.62 	4.66 	0.08
2013 	2014 	1.905 	1.416 	0.423 	0.180 	3.924 	0.480 	0.112 	0.592 	4.516 	0.080
2014 	2015 	1.905 	1.416 	0.423 	0.180 	3.924 	0.480 	0.112 	0.592 	4.516 	0.080
2015 	2016 	1.905 	1.416 	0.423 	0.180 	3.924 	0.495 	0.097 	0.592 	4.516 	0.080
2016 	2017 	1.905 	1.416 	0.423 	0.180 	3.924 	0.495 	0.097 	0.592 	4.516 	0.080
2017 	2018 	1.338 	0.994 	0.297 	0.126 	2.755 	0.334 	0.066 	0.400 	3.155 	0.050
2018 	2019 	1.338 	0.994 	0.297 	0.126 	2.755 	0.334 	0.066 	0.400 	3.155 	0.050
2019 	2020 	1.338 	0.994 	0.297 	0.126 	2.755 	0.334 	0.066 	0.400 	3.155 	0.050
2020 	2021 	1.725 	1.290 	0.567 	0.206 	3.788 	0.359 	0.074 	0.433 	4.221 	0.050
2021 	2022 	1.296 	1.030 	0.467 	0.160 	2.953 	0.283 	0.052 	0.335 	3.288 	0.050
* 	The Fire District transfer of the GSD General Fund to the USD General Fund for fire protection.
** Reappraisals took place in tax years 1973, 1984, 1993, 1997, 2001, 2005, 2009, 2013, 2017 and
2021 (fiscal years 1973-74, 1984-85, 1993-94, 1997-98, 2001-02, 2005-06, 2009-10, 2013-14, 2017-18
and 2021-2022).

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Metro Nashville and Its Budget
www.nashville.gov 	Metropolitan Nashville / Davidson County 	A - 32
FY 2022 Operating Budget
Property Tax Rate Changes
GSD 	USD 	Totals
Debt 	School 	Debt 	Combined 	Fire
Tax 	Fiscal Type 	General 	School 	Service 	Debt 	GSD 	General 	Service 	USD 	Total 	District
Year 	Year 	Chng 	Fund 	Fund 	Fund 	Service 	Total 	Fund 	Fund 	Total 	GSD+USD 	Transfer*
1971 	1972 	T 	0.31 	0.30 	- 	- 	0.61 	- 	0.09 	0.09 	0.70 	-
1972 	1973 	D 	(0.08) 	- 	0.08 	- 	- 	(0.03) 	0.03 	- 	- 	-
1973 	1974 	D 	- 	(0.06) 	0.06 	- 	- 	(0.02) 	0.02 	- 	- 	-
1977 	1978 	F 	0.33 	- 	- 	- 	0.33 	(0.33) 	- 	(0.33) 	- 	0.33
1978 	1979 	D 	0.03 	- 	(0.03) 	- 	- 	0.07 	(0.07) 	- 	- 	-
1980 	1981 	T 	0.40 	0.06 	0.02 	- 	0.48 	0.35 	- 	0.35 	0.83 	-
1984 	1985 	R 	(1.28) 	(1.12) 	(0.24) 	- 	(2.64) 	(0.88) 	(0.14) 	(1.02) 	(3.66) 	-
1.11 	0.96 	0.21 	- 	2.28 	0.76 	0.13 	0.89 	3.17 	0.16
1985 	1986 	T 	0.34 	0.13 	0.14 	- 	0.61 	0.14 	- 	0.14 	0.75 	-
1987 	1988 	D 	0.02 	(0.02) 	- 	- 	- 	- 	- 	- 	- 	-
1988 	1989 	T 	0.52 	0.15 	0.08 	- 	0.75 	0.12 	0.02 	0.14 	0.89 	-
1988 	1989 	D 	(0.02) 	0.02 	- 	- 	- 	- 	- 	- 	- 	-
1991 	1992 	D 	(0.05) 	0.05 	- 	- 	- 	- 	- 	- 	- 	-
1993 	1994 	R 	(0.43) 	(0.28) 	(0.09) 	- 	(0.80) 	(0.22) 	(0.03) 	(0.25) 	(1.05) 	-
1.49 	1.01 	0.34 	- 	2.84 	0.80 	0.12 	0.92 	3.76 	0.12
1993 	1994 	T 	0.46 	- 	0.09 	0.11 	0.66 	0.08 	- 	0.08 	0.74 	-
1995 	1996 	D 	(0.04) 	- 	0.04 	- 	- 	- 	- 	- 	- 	-
1997 	1998 	R 	(0.39) 	(0.21) 	(0.10) 	(0.02) 	(0.72) 	(0.18) 	(0.02) 	(0.20) 	(0.92) 	-
1.52 	0.80 	0.37 	0.09 	2.78 	0.70 	0.10 	0.80 	3.58 	0.10
1997 	1998 	T 	0.17 	0.16 	0.12 	0.04 	0.49 	0.04 	0.01 	0.05 	0.54 	-
1998 	1999 	T 	(0.01) 	- 	0.01 	0.12 	0.12 	- 	- 	- 	0.12 	-
2000 	2001 	R 	(0.21) 	(0.12) 	(0.07) 	(0.03) 	(0.43) 	(0.10) 	(0.01) 	(0.11) 	(0.54) 	(0.01)
1.47 	0.84 	0.43 	0.22 	2.96 	0.64 	0.10 	0.74 	3.70 	0.09
2001 	2002 	T 	0.50 	0.40 	- 	(0.02) 	0.88 	- 	- 	- 	0.88 	-
2002 	2003 	D 	(0.03) 	0.03 	- 	- 	- 	- 	- 	- 	- 	-
2005 	2006 	R 	(0.24) 	(0.16) 	(0.04) 	(0.03) 	(0.47) 	(0.08) 	(0.01) 	(0.09) 	(0.56) 	-
1.70 	1.11 	0.39 	0.17 	3.37 	0.56 	0.09 	0.65 	4.02 	0.08
2005 	2006 	T 	0.30 	0.22 	0.15 	- 	0.67 	- 	- 	- 	0.67 	-
2006 	2007 	D 	0.07 	- 	(0.07) 	- 	- 	- 	- 	- 	- 	-
2007 	2008 	D 	(0.01) 	- 	0.01 	- 	- 	- 	- 	- 	- 	-
2008 	2009 	D 	- 	- 	- 	- 	- 	(0.03) 	0.03 	- 	- 	-
2009 	2010 	R 	(0.24) 	(0.16) 	(0.06) 	(0.02) 	(0.48) 	(0.07) 	(0.01) 	(0.08) 	(0.56) 	(0.01)
1.82 	1.17 	0.42 	0.15 	3.56 	0.46 	0.11 	0.57 	4.13 	0.07
2010 	2011 	N 	- 	- 	- 	- 	- 	- 	- 	- 	- 	-
2011 	2012 	N 	- 	- 	- 	- 	- 	- 	- 	- 	- 	-
2012 	2013 	T 	0.14 	0.23 	0.01 	0.10 	0.48 	.05 	- 	.05 	0.53 	0.01
2013 	2014 	R 	(0.055) 	0.016 	(0.007) 	(0.07) 	(0.116) 	(0.030) 	0.002 	(0.028) 	(0.144) 	-
1.905 	1.416 	0.423 	0.180 	3.924 	0.480 	0.112 	0.592 	4.516 	0.080
2014 	2015 	N 	- 	- 	- 	- 	- 	- 	- 	- 	- 	-
2015 	2016 	D 	- 	- 	- 	- 	- 	0.015 	(0.015) 	- 	- 	-
2016 	2017 	N 	- 	- 	- 	- 	- 	- 	- 	- 	- 	-
2017 	2018 	R 	(0.567) 	(0.422) 	(0.126) 	(0.054) (1.169) 	(0.161) 	(0.031) 	(0.192) 	(1.361) 	(0.030)
1.338 	0.994 	0.297 	0.126 	2.755 	0.334 	0.066 	0.400 	3.155 	0.050
2018 	2019 	N 	- 	- 	- 	- 	- 	- 	- 	- 	- 	-
2019 	2020 	N 	- 	- 	- 	- 	- 	- 	- 	- 	- 	-
2020 	2021 	T 	.387 	.296 	.270 	.080 	1.033 	.025 	.008 	.033 	1.066 	-
2021 	2022 	R 	(0.429) 	(0.260) 	(0.100) 	(0.046) (0.835) 	(0.076) 	(0.022) 	(0.098) 	(0.933) 	-
Nominal rates per $100 of assessed value from tax levy ordinances, not adjusted for appraisal (sales) or assessment ratios.
* The Fire District transfer of the GSD General Fund to the USD General Fund for fire protection.
** Reappraisals took place in tax years 1973, 1984, 1993, 1997, 2001, 2005, 2009, 2013, 2017 and 2021 (fiscal years 1973-74, 1984-85,
1993-94, 1997-98, 2001-02, 2005-06, 2009-10, 2013-14, 2017-18, 2021-2022).

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Metro Nashville and Its Budget
www.nashville.gov 	Metropolitan Nashville / Davidson County 	A - 33
FY 2022 Operating Budget
Property Tax Base, Assessment, Levy, and Appraisal Ratios
Property Taxes
Tax 	Fiscal 	Tax Base 	Assessment (billions) 	Tax Levy (in millions) 	Uncol- 	Appraisal
Year 	Year 	(billions) 	GSD 	USD 	GSD 	USD 	Total 	lected 	Ratio
$ 	$ 	$ 	$ 	$ 	$ 	%
1971 	1972 	n/a 	1.298 	0.728 	53.6 	13.9 	67.5 	3.79%
1972 	1973 	n/a 	1.365 	0.736 	56.3 	14.0 	70.3 	4.08%
1973 	1974 	** 	n/a 	1.449 	0.765 	58.7 	15.3 	74.0 	5.33%
1974 	1975 	n/a 	1.590 	1.009 	64.3 	18.7 	83.0 	4.63%
1975 	1976 	n/a 	1.670 	1.056 	68.1 	19.8 	87.9 	4.70%
1976 	1977 	n/a 	1.726 	1.087 	70.5 	20.4 	90.9 	4.99% 	0.6500
1977 	1978 	n/a 	1.742 	1.266 	72.9 	23.7 	96.6 	4.48% 	0.6500
1978 	1979 	n/a 	1.794 	1.328 	74.9 	25.0 	99.9 	3.13% 	0.6660
1979 	1980 	n/a 	1.868 	1.376 	78.0 	25.9 	103.9 	4.03% 	0.6100
1980 	1981 	n/a 	1.940 	1.428 	90.3 	32.0 	122.4 	3.06% 	0.6100
1981 	1982 	n/a 	1.955 	1.435 	91.0 	32.2 	123.2 	3.19% 	0.4480
1982 	1983 	n/a 	2.020 	1.487 	94.0 	33.4 	127.4 	3.07% 	0.4480
1983 	1984 	n/a 	2.060 	1.521 	96.2 	34.3 	130.4 	2.54% 	0.4305
1984 	1985 	** 	n/a 	4.497 	3.298 	96.8 	34.5 	131.3 	3.68% 	1.0000
1985 	1986 	n/a 	4.944 	3.606 	132.2 	41.4 	173.5 	2.65% 	0.9476
1986 	1987 	n/a 	5.159 	3.749 	143.1 	44.6 	187.7 	3.18% 	0.9476
1987 	1988 	n/a 	5.644 	4.089 	156.6 	48.7 	205.2 	6.26% 	0.8138
1988 	1989 	21.405 	5.920 	4.271 	208.7 	56.8 	265.5 	5.02% 	0.8138
1989 	1990 	23.350 	5.985 	4.259 	211.1 	56.6 	267.7 	5.70% 	0.7766
1990 	1991 	23.979 	6.132 	4.561 	215.9 	60.7 	276.6 	5.83% 	0.7766
1991 	1992 	23.986 	5.975 	4.408 	210.4 	58.6 	269.1 	6.35% 	0.7767
1992 	1993 	23.711 	6.032 	4.438 	212.5 	59.0 	271.5 	4.92% 	0.7767
1993 	1994 	** 	24.155 	7.646 	5.536 	261.7 	62.0 	323.7 	4.67% 	1.0000
1994 	1995 	24.555 	7.809 	5.543 	266.7 	62.1 	328.8 	3.04% 	1.0000
1995 	1996 	26.686 	7.949 	5.567 	271.5 	62.4 	333.9 	2.87% 	0.9054
1996 	1997 	27.908 	8.193 	5.692 	279.9 	63.7 	343.7 	2.97% 	0.9054
1997 	1998 	** 	33.706 	10.648 	7.303 	340.9 	69.4 	410.3 	3.46% 	1.0000
1998 	1999 	34.408 	10.896 	7.491 	361.8 	71.1 	433.0 	3.65% 	1.0000
1999 	2000 	38.576 	11.087 	7.579 	368.2 	72.0 	440.2 	3.61% 	0.9098
2000 	2001 	39.576 	11.390 	7.752 	378.4 	73.6 	452.0 	3.50% 	0.9098
2001 	2002 	** 	42.634 	13.373 	9.029 	504.5 	75.8 	580.4 	3.85% 	1.0000
2002 	2003 	42.989 	13.463 	9.022 	508.9 	74.9 	583.8 	3.90% 	1.0000
2003 	2004 	45.151 	13.280 	8.792 	502.1 	73.0 	575.0 	3.27% 	0.9455
2004 	2005 	45.746 	13.432 	9.168 	507.5 	76.1 	583.6 	3.08% 	0.9455
2005 	2006 	50.477 	15.534 	10.514 	619.2 	76.7 	695.5 	3.28% 	1.0000
2006 	2007 	51.736 	15.968 	10.920 	633.5 	79.7 	713.3 	0.64% 	1.0000
2007 	2008 	60.386 	16.237 	11.053 	643.7 	80.7 	724.4 	0.77% 	0.8780
2008 	2009 	61.881 	16.413 	11.309 	659.8 	82.6 	742.3 	1.01% 	0.8780
2009 	2010 	63.157 	19.222 	13.253 	675.0 	84.8 	759.9 	1.45% 	1.0000
2010 	2011 	63.281 	19.209 	13.220 	674.6 	84.6 	759.2 	1.07% 	1.0000
2011 	2012 	63.128 	19.104 	13.245 	670.8 	84.8 	755.6 	1.35% 	0.9982
2012 	2013 	63.259 	19.161 	13.283 	763.5 	93.0 	856.4 	1.29% 	0.9982
2013 	2014 	65.810 	20.210 	14.287 	781.6 	96.0 	877.6 	1.56% 	1.0000
2014 	2015 	66.271 	20.376 	14.405 	788.0 	96.8 	884.8 	0.89% 	1.0000
2015 	2016 	67.533 	20.743 	14.703 	802.1 	98.8 	900.9 	1.24% 	.8822
2016 	2017 	78.263 	21.315 	15.126 	824.4 	101.8 	926.3 	0.83% 	.8822
2017 	2018 	99.660 	31.145 	23.743 	853.4 	107.9 	961.3 	1.87% 	1.0000
2018 	2019 	102.920 	32.221 	24.546 	875.6 	110.5 	986.1 	0.51% 	1.0000
2019 	2020 	123.954 	33.016 	25.235 	897.3 	113.2 	1010.5 	0.66% 	.8477
** Tax Levy - Assessment per $100 x Tax Rate
*** Appraisal Ratio - Assessed value and market value
Note: In June 2007 the Metropolitan Government sold the majority of the 2006-07 and 2005-06 real estate property taxes outstanding to
an outside party.

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Metro Nashville and Its Budget
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FY 2022 Operating Budget
Local Option Sales Tax
Local option sales tax collections provide the second
largest source of revenue to the operating budget.
With the exception of select items purchased within
downtown’s CBID, which now include an additional tax
of 0.50%, Nashville’s 9.25% sales tax rate consists of
a 2.25% local option tax and a 7.00% state tax (the
total rate is 6.25% on unprepared food, because the
state rate for such food is 4.00%). The tax is levied on
all retail sales in Davidson County, although the local
portion is limited to the first $1,600 of the cost of each
item. Tennessee Code Annotated, Title 67, Chapter 6,
Part 7 states, at least 1/2 of the local sales tax must be
allocated to schools. The local option rate can be raised
by referendum. Sales and sales taxes should reflect
economic activity at the national and local levels,
although some activities are not subject to the tax.
State & Federal Revenues
Major sources of revenue from the State of Tennessee are equalizing funds for education (based on average daily school
attendance), healthcare-related revenues, and Metro's share of statewide sales and gasoline taxes. Most of these funds are
categorical, being tied to specific functions and services.
The primary sources of federal funds received by Metro are categorical grants such as education funding, Title XX, Title III,
and USDA nutrition funds, and reimbursements for services provided by Metro agencies such as the Health Department and
Social Services. Most federal funds (including the entire Schools Special Grants Fund) are nondiscretionary in that their receipt
requires Metro to carry out certain specified programs. Unrestricted grants such as revenue sharing are now rare.
Federal funds received by the government are subject to federal government single audit provisions. These provisions provide
that grants are audited as part of the city's annual independent audit. In an effort to properly reflect federal and state revenues
that may be subject to such audit, the Finance Department has reclassified many revenues from other categories to this
"State and Federal" category.
The Finance Department has moved most grant revenues and expenditures from the general funds to various grant special
revenue funds. This practice began in FY 2000.
Sources: FY90-03 Comprehensive Annual Financial Reports; FY04-22 Budget Ordinance
-
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
300,000,000
350,000,000
400,000,000
450,000,000
500,000,000
02 	03 	04 	05 	06 	07 	08 	09 	10 	11 	12 	13 	14 	15 	16 	17 	18 	19 	20 	21 	22
Distribution of Local Option Sales Tax Collection
Debt Service - GSD/MNPS
General Fund - GSD/USD
Schools
State Sales Tax Rate 	7.00%
State Food Tax 	4.00%
Local Option Sales Tax Rate 	2.25%
CBID Additional Fee Downtown – Sales Tax 	.50%
Property Tax (per $100 assessed value)
General Services District 	2.953
Urban Services District 	3.288
Income Tax on Salaries and Wages 	None
Lottery 	Yes

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FY 2022 Operating Budget
Other Local Revenues
The Metropolitan Government generates various revenues locally.
Licenses and Permits include the business tax, wholesale beer tax, motor vehicle regulatory licenses, building permits and
franchise fees.
Charges for Current Services are derived from user fees and charges levied in return for specific services provided by Metro.
Among the many fees and charges collected are revenues generated for health services, parking fees, ambulance fees, dog
registration charges, vehicle emission test charges, fees for the use of Parks’ facilities, and waste disposal fees. Most of these
fees are set by Metro, by the Council, or by action of oversight boards and commissions.
Fines, Forfeitures, and Penalties are collected by the various court clerks, the Sheriff, and the Police Department for fines, court
costs, Sheriff's fees, DUI safety education, litigation taxes, and proceeds from confiscated property.
Revenue from the Use of Money or Property includes interest on investments and the rental of Metro-owned land and buildings.
Metro investment practices emphasize safety, prudence, and liquidity; the government does not engage in speculative high-risk
investments such as derivatives.
Commissions and Fees from Certain Officials consist of processing charges for services provided by the clerks of the courts and
by the County Register. These fees are generally set by Metro or the state.
Transfers from Other Funds
Transfers may be made into the general funds of the GSD or USD from time to time from surpluses that have accumulated in
certain special and working capital funds. Transfers are also made to reimburse various funds for services that are provided by
those funds but are rightfully chargeable to another fund.
Fund Balances
Fund balances are the difference between the government's assets and liabilities. They result from receiving more revenue than
estimated and/or expending less than budgeted in prior years. They provide some protection against unexpected expenditures
or revenue losses and help to stabilize the government's finances. Industry best practices recommended, at a minimum, that
governments, regardless of size, maintain unrestricted budgetary fund balance in their general fund of no less than two months
of regular general fund operating revenues expenditures.
Fund balances frequently increase by the end of the year due to actual revenues being higher than actual expenditures, often
because of unspent appropriations and/or higher-than-estimated revenue collections. It is Metro’s policy that General Fund fund
balances as a percentage of expenditures should be above 5% to handle unanticipated contingencies. The FY 2022 budget
makes maintaining the recently replenished fund balances for all six tax supported funds a priority. Unencumbered fund balances
at June 30, 2022 highlight the considerable strides Metro has made in ensuring that adequate reserves are available should they
be needed, with the GSD and USD General Funds expected to finish the year at a combined 12.0%. With four of the six tax
funds expected to maintain double digit fund balance levels by year-end, Metro has seen a marked improvement in its fund
balance position.
Revenue Conclusion
We anticipate revenues sufficient to fund budgeted expenditure appropriations in FY 2022 and will monitor the ongoing economic
implications of the COVID-19 crisis for any material changes.
Expenditures
The budget ordinance defines the operating budgets of the two general funds by department. It defines the operating budgets
of the other budgetary and non-budgetary funds at the fund level, with a few funds (such as debt service) defined at more
detailed levels. It defines the Administrative accounts at the business unit level.
Investments
The budget began with FY 2021 baseline budget with additional investments recommended for approval through the budget
process outline above. After several years of minimal discretionary investments, the FY 2022 budget includes significant
improvements to departmental budgets.
The budget was initially projected with no inflation or other increases. During the process, adjustments were made as follows:
• 	Elimination of FY 2021 nonrecurring budgeted expenditures from the FY 2022 projections.
• 	Pay plan improvements implemented & other adjustments that occurred in FY 2021 were carried forward to FY 2022
during this fiscal year.
• 	Ensure sufficient funding is allocated to meet all debt service obligations.
• 	Focused departmental improvements were recommended that are in alignment with the budget priorities of: Education,
Public Safety & Justice, Transportation, Sustainability, Affordable Housing, and Neighborhoods. Investments were
evaluated on if they were critical to maintain current service, keep up with increased demand, improve the
government’s interface with citizens, improve internal efficiencies and/or provide a new or expanded service to the
public.

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Metro Nashville and Its Budget
www.nashville.gov 	Metropolitan Nashville / Davidson County 	A - 36
FY 2022 Operating Budget
• 	Administrative improvements for internal services funds were recommended in central Administrative accounts of the
two general funds, these funds will be allocated & distributed to departments’ budgets based on need.
• 	Fringe benefits – Costs for active employees in the open benefit plans (FICA, medical, dental, life, and Metro pension)
are carried in departmental budgets. Departmental fringe benefits will change during the year due to medical plan
increases during the fiscal year and be distributed to departments’ budgets based on need but are held in administrative
accounts at the beginning of the fiscal year.
• 	Pay Plan Improvements- The budget funds a Cost-of-Living Adjustment (COLA), Open Range and Increment raises as
well as several class adjustments, these improvements will be allocated to the impacted departments upon final budget
approval. These improvements have been approved by the Civil Service Commission.
• 	Special Purpose Fund Adjustments- Adjustments for grant and other special purpose funds to meet expected revenue
projections and reflect use of fund balance in FY 2022.
Expenditure numbers are presented in the budget ordinance, which is included at the end of this section, and in the three
schedules of Appendix 1; more detail is presented in each department’s “Financial” pages.
Expenditure Conclusion: The overall operating budget looks forward to a successful FY 2022 that maintains a stable
fiscal foundation and meetings required expenditures, while enabling improved departmental operations and quality of life for
Nashvillians.

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Metro Nashville and its Budget
www.nashville.gov Metropolitan Nashville / Davidson County A - 37
FY 2022 Operating Budget
The Capital Improvements Budget and Capital Spending Plan Process
Capital improvements (capital expenditures) are any expenditures requiring Council authorization regarding the acquisition,
replacement, construction, renovation or modification to any equipment, land, building, public utility, public thoroughfare, or
place of public activity; and, which has a useful life expectancy of ten years or greater.
Capital improvements are planned and authorized in a process that is related to, but independent of, the operating budget
process.
The Capital Improvements Budget
As specified in § 6.13 of the Charter, the Capital Improvements Budget (CIB) must be prepared annually to “include a
program of proposed capital expenditures for the ensuing fiscal year and the next five fiscal years thereafter...”
The capital improvements program is a tool for implementing long-range policies of the General Plan through timely scheduling
of infrastructure and facilities in coordination with general development needs. The CIB is prepared annually by the Planning
and Finance Departments.
Departments submit project requests through an internet-based budgeting system to the Planning staff. The Planning
Department, Finance Director, and staff along with the Mayor review the CIB requests, edit as needed and then submit a
Recommended CIB to Council by May 15th. The Council has 30 days to review, amend and approve by June 15th.
The CIB is strictly a planning document; it does not appropriate funds or authorize or approve any projects. The Capital
Spending Plan (CSP) is where funding and approval to commence a project is authorized. The CIB document is available
separately from the Planning Department web site.
The FY 2022 Capital Improvements Budget Ordinance was approved on June 15, 2021 [BL2021-752]. Tables and charts on
the FY 2022 CIB are provided below and on the page that follows. Again, this legislation is just the long-range planning
document. It does not appropriate funds or authorize or approve any projects. Capital projects are approved and funded
through the Capital Spending Plan (CSP).
The FY 2021 Capital Spending Plan was approved on March 3, 2021 [RS2021-757] in the amount of $481,610,000. The FY
2020 Capital Spending Plan was approved on March 18, 2020 [RS2020-213] in the amount of $181,778,000. Details on the
FY 2021 and FY 2020 Capital Spending Plans are provided at the end of this section.
FY2021-2022 to FY2026-2027 Capital Improvements Budget - Final - By Agency
% of '21-'22 	% of '22-'27
Departments 	FY2021-22 	Total 	FY2022-23 	FY2023-24 	FY2024-25 FY2025-26 FY2026-27 	Total 	Total
Agricultural Extension 	$222,000 	0.004% 	$222,000 0.001%
Arts Commission 	3,030,000 	0.055% $3,485,000 	$100,000 	6,615,000 0.041%
Assessor of Property 	20,000 	0.000% 	20,000 0.000%
Council Office 	1,056,712,191 19.094% 53,682,044 	56,077,300 $33,625,000 	1,200,096,535 7.388%
County Clerk 	2,000,000 	0.036% 	2,000,000 0.012%
District Energy System (DES) 	3,419,800 	0.062% 	495,000 	3,914,800 0.024%
Farmers Market 	4,600,000 	0.083% 	4,600,000 0.028%
Finance 	129,326,000 	2.337% 8,000,000 	2,500,000 	2,500,000 $2,500,000 $2,000,000 146,826,000 0.904%
Fire Department 	131,151,000 	2.370% 74,000,000 	86,000,000 	291,151,000 1.792%
General Hospital 	54,234,600 	0.980% 	54,234,600 0.334%
General Services 	643,367,000 11.625% 98,000,000 	15,000,000 15,000,000 	2,000,000 	773,367,000 4.761%
Health Department 	1,900,000 	0.034% 10,000,000 	11,900,000 0.073%
Historical Commission 	175,000 	0.003% 	175,000 0.001%
Information Technology Services 	43,636,200 	0.788% 3,751,000 	4,541,000 	2,927,000 	54,855,200 0.338%
Justice Integration Services 	200,000 	0.004% 	200,000 0.001%
MDHA 	63,500,000 	1.147% 38,500,000 	41,300,000 35,500,000 35,500,000 35,500,000 249,800,000 1.538%
Metro Action Commission 	22,260,000 	0.402% 29,129,625 	51,389,625 0.316%
MNPS (Schools) 	804,896,800 14.544% 805,578,700 740,611,400 1,106,591,700 1,017,660,700 1,105,324,000 5,580,663,300 34.353%
Metro Transit Authority 	550,393,300 	9.945% 28,468,000 	42,565,532 92,517,252 99,690,873 66,756,443 880,391,400 5.419%
Municipal Auditorium 	10,100,000 	0.182% 	10,100,000 0.062%
Parks & Recreation 	860,969,579 15.557% 339,950,760 330,950,760 320,950,760 320,950,760 320,914,760 2,494,687,379 15.357%
Planning - GSD 	3,485,000 	0.063% 	300,000 	300,000 	300,000 	300,000 	4,685,000 0.029%
Planning - USD 	70,000 	0.001% 	70,000 0.000%
Police 	96,647,000 	1.746% 25,800,500 	2,083,000 	124,530,500 0.767%
Public Library 	170,197,500 	3.075% 59,880,100 	87,115,200 71,276,800 129,395,300 71,431,800 589,296,700 3.628%
Public Works - GSD 	319,150,000 	5.767% 171,572,800 165,086,000 167,466,000 169,950,000 175,865,200 1,169,090,000 7.197%
Public Works - USD 	38,675,000 	0.699% 22,000,000 	80,000,000 73,000,000 65,000,000 	1,500,000 280,175,000 1.725%
Social Services 	772,500 	0.014% 	772,500 0.005%
Sports Authority 	50,400,000 	0.911% 	50,400,000 0.310%
Fairgrounds Nashville (State Fair) 100,000,000 	1.807% 	100,000,000 0.616%
Water & Sewer - GSD 	360,527,000 	6.514% 585,430,000 322,505,000 439,057,000 214,675,000 160,252,000 2,082,446,000 12.819%
Water & Sewer - USD 	8,235,250 	0.149% 4,040,000 	2,575,000 	5,555,000 	1,638,000 	4,223,000 	26,266,250 0.162%
Totals 	$5,534,272,720 100.000% $2,362,063,529 $1,979,310,192 $2,366,266,512 $2,059,260,633 $1,943,767,203 $16,244,940,789 100.000%

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Metro Nashville and its Budget
www.nashville.gov Metropolitan Nashville / Davidson County A - 38
FY 2022 Operating Budget
Areas of Emphasis
The Administration has announced six priorities for the capital program of Metro Nashville / Davidson County. (Any projects
not falling within one of the other five priorities is captured within Effective Government.) For more details on the Mayor’s
priorities go to http://www.nashville.gov/Mayors-Office.aspx.
The six areas of emphasis:
• Education – (1) Early Childhood Education. (2) Nashville GRAD Program.
• Neighborhoods and Community Engagement – (1) Youth. (2) National Night Out Against Crime. (3) REAL Nashville
Dialogue. (4) Community Beautification.
• Housing – (1) Affordable Housing – Barnes Fund. (2) Workforce Housing. (3) Income Limits. (4) Incentives. (5) Grants.
• Public Safety and Justice – (1) Community Oversight Board. (2) Body Camera Pilot Program. (3) Reducing Disparities.
• Transportation, Infrastructure and Sustainability – (1) Metro Transportation Plan. (2) Climate Change and
Sustainability Initiatives. (3) Neighborhood Infrastructure.
• Effective Government
The alignment of the capital plan to the Administration’s priorities is detailed on the following pages.
Capital Funding Sources
Metro has fourteen different types of proposed funding for capital projects.
The “Capital Improvement Budget Funding Sources” table [following page] and “Funding Type Distribution” graph on this page
show the amounts estimated by type and year in the 2021-2022 to 2026-2027 CIB.
Possible funding sources for specific projects include:
• Bond and note authorizations (described in Section J of this book) for the Debt Service funds, approved by the Council,
including:
- Approved General Obligation (B) and,
- Proposed General Obligation (C) bonds and notes.
• Four Percent Reserve Fund (Fund 30003 in section J of this book) appropriations by the Council throughout the year,
including:
- Approved 4% (L) and,
- Proposed 4% (M) funding.
• Grant operating budgets included in the operating budget, added grant contingency transfers, or Council resolutions
denote funds as:
- Federal (F) and,
- State (G).
- Approved Community Development (I) and,
- Proposed Community Development (K).
• Revenue bond authorizations or operations for enterprise-type activities, approved in the budget or by Council resolution,
including:
- Approved Revenue (D),
- Proposed Revenue (E) and,
- Enterprise (H) funds.
• Other sources, including:
- Miscellaneous funds (A) and,
- Approved Miscellaneous funds (O), which, individually, do not comprise major funding categories, and
- Operating budget funds (P).
The proposed funding for these requests is summarized on the following table and pie chart.

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Metro Nashville and its Budget
www.nashville.gov Metropolitan Nashville / Davidson County A - 39
FY 2022 Operating Budget
Capital Improvement Budget (CIB) Funding Sources 2020-21 through 2025-26
Financial Considerations
Metro’s short- and medium-term capital requests, as identified by
the individual departments, far exceed its capacity to raise funds
to pay for those needs.
Financial projections determine the constraints for programming
the projects according to a schedule that is fiscally and adminis-
tratively practical. The Department of Finance annually develops
two programs based on financial considerations:
(1) The current debt level program assumes no change in the
amount or distribution of tax rates. Projects scheduled in this
program are either committed or are considered to have the
highest priority in meeting community needs.
(2) The essential needs program assumes additional revenues
would be available to retire general obligation bonds, but
total outstanding indebtedness would remain below limits set
by Metro.
The scale of general obligation (GO) bond funding in the recommended program depends upon resources available under
present tax levels but may reflect additional funding requirements to meet priority needs. In recommending a program whose
funding would exceed present tax-level resources; the Planning Commission may advise the Mayor of estimated additional
tax levy needed for debt service.
FUND DESCRIPTION 	TYPE FY2021-22 FY2022-23 FY2023-24 	FY2024-25 	FY2025-26 	FY2026-27 	TOTAL
Miscellaneous 	A 	$46,000,000 	$46,000,000
Approved General Obligation Bonds B 	25,581,000 $3,485,000 	$100,000 	$29,166,000
Proposed General Obligation Bonds C 4,773,629,470 1,751,348,529 1,636,040,192 $1,911,709,512 $1,840,047,633 $1,782,112,203 $13,694,887,539
Approved Revenue Bonds 	D 	$0
Proposed Revenue Bonds 	E 	433,552,250 559,070,000 295,480,000 415,037,000 186,813,000 134,975,000 $2,024,927,250
Federal Funds 	F 	149,275,000 22,780,000 22,795,000 	15,810,000 	7,825,000 	7,840,000 $226,325,000
State Funds 	G 	14,400,000 14,030,000 14,045,000 	14,060,000 	14,075,000 	8,590,000 	$79,200,000
Enterprise 	H 	20,700,000 	5,850,000 	5,060,000 	5,000,000 	5,500,000 	5,500,000 	$47,610,000
Approved Community Development I 	$0
Proposed Community Development K 	$0
Approved 4% 	L 	$0
Proposed 4% 	M 	71,135,000 	5,500,000 	5,790,000 	4,650,000 	5,000,000 	4,750,000 	$96,825,000
Approved Miscellaneous 	O 	$0
Operating 	P 	$0
Totals by Year 	$5,534,272,720 $2,362,063,529 $1,979,310,192 $2,366,266,512 $2,059,260,633 $1,943,767,203 $16,244,940,789
A
0.28%
B
0.18%
C
84.30%
E
12.46%
F
1.39%
G
0.49%
H
0.29%
M
0.60%
Funding Type Distribution

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Metro Nashville and its Budget
www.nashville.gov Metropolitan Nashville / Davidson County A - 40
FY 2022 Operating Budget
The Capital Spending Plan:
Approval and Appropriation
The CIB is strictly a planning document; it does not appro-
priate funds, authorize spending or approve any projects.
The Capital Spending Plan is a compilation of projects
from the CIB that have been selected by the Mayor, Finance
Director, and staff for recommendation to the Council for
approval and funding. The capital spending plan typically
recommends $200 million to $400 million worth of projects
that align with the Mayor’s and Metro’s areas of emphasis
described on previous pages. The Capital Spending Plan
selects, specifies, and recommends for funding the CIB
projects to be developed.
Currently, Metropolitan Government of Nashville has no
significant, non-recurring capital expenditures.
March 2020 Tornado and COVID-19 Contingency
Funds – In a substitute filing, $21.75 million in tornado
funding as well as $5.0 million in Covid-19 contingency
funds were added to the FY 2020 Capital Spending Plan.
Highlights of the FY 2020-2021 and FY 2019-2020
Capital Spending Plans – The FY 2020-21 Capital
Spending Plan [RS2021-757] was approved on March 3,
2021 in the amount of $481,610,000. The FY 2019-20
Capital Spending Plan [RS2020-213] was approved on
March 18, 2020 in the amount of $181,778,000. The plans
align with the current Administration’s priorities as follows:
FY 2020-21:
Education – $190,970,000
Effective Government – $34,700,000
Neighborhoods – $62,858,000
Housing – $2,000,000
Public Safety – $69,200,000
Transportation – $121,882,000
FY 2019-2020:
Education - $72,000,000
Public Safety & Justice - $31,250,000
Neighborhoods & Commnty Engagement – $7,700,000
Transportation, Infrastructure & Sustainability –
$38,828,000
Central Government Operations - $32,000,000.
Details on these FY 2020-21 and FY 2019-20 Capital
Spending Plan allocations are on the pages that follow.
FY 2020-21: Education – 7 projects totaling
$190,970,000. [Operating Budget Impact -
$850,000]
- Hillwood High School – Construction - $100,000,000
- Cane Ridge High School – Addition - $18,840,000
- Cane Ridge Middle School – Design - $4,280,000
- ADA Compliance - $1,000,000
- Environmental Remediation - $250,000
- HVAC Upgrades / Repairs - $20,700,000
- Emergency Construction / Contingency - $1,500,000
FY 2020-21: Effective Government – 9 projects
totaling $34,700,000. [Operating Budget Impact -
$100,000]
- Gen. Srvcs: Building Operations – Maintenance –
$8,000,000
- Gen. Srvcs: Sustainability – Revolving & Innovation
Funds – $2,000,000
- Gen. Srvcs: New Facility Planning – Site Evaluation &
Relocation Projects - $2,500,000
- ITS: Expertise & Resources – For Tech & Construction
Projects - $2,700,000
- Muni Auditorium: Repairs & Major Maintenance –
$2,500,000
- Finance: Hyperion Upgrades – Budget Mgmt System –
$2,000,000
- Finance: Participatory Budgeting – N. Nashville
Infrastructure Pilot - $2,000,000
- Admin: GSD Project Contingency - $7,000,000
- Admin: MNPS Project Contingency - $6,000,000

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Metro Nashville and its Budget
www.nashville.gov Metropolitan Nashville / Davidson County A - 41
FY 2022 Operating Budget
FY 2020-21: Neighborhoods – 27 projects totaling
$62,858,000. [Operating Budget Impact - $367,000]
- Public Works: Madison Station Blvd – Phase 2 -
$5,000,000
- Public Works: Solid Waste – Facilities, Equipment and
Maintenance - $2,150,000
- Public Works: Satellite City – Road Infrastructure
Payments - $1,300,000
- Planning Dept: Neighborhood Planning & Infrastructure –
$900,000
- Planning Dept: East Bank Planning, Open Space &
Infrastructure Study - $538,000
- Library: Maintenance & General Repairs - $1,700,000
- Parks: Buildings – Repair / Replace Mechanical Systems -
$2,000,000
- Parks: Shelby Park Repairs – Bridge & Sevier Lake Dam –
$350,000
- Parks: Ascend Amphitheatre – Electrical Repairs –
$1,200,000
- Parks: Park Lighting Repairs & Upgrades - $1,000,000
- Parks: Playgrounds – New, Repairs & Upgrades –
$1,000,000
- Parks: HVAC Repairs & Maintenance - $150,000
- Parks: Warner Park – Fence Replacement - $85,000
- Parks: Greenways – Bridge Repairs - $100,000
- Parks: Antioch Greenway - Repairs - $85,000
- Parks: Fort Negley - Repairs & Maintenance - $1,000,000
- Parks: Greenways – Charlotte Corridor – Trails –
$9,520,000
- Parks: Parks Tree Inventory – Replace - $750,000
- Parks: Bells Bend Property – Acquisition - $2,000,000
- Parks: Clinton Fisk Park – Improvements & Upgrades –
$750,000
- Parks: Old Hickory Community Center – Playground &
Upgrades - $3,400,000
- Parks: Fair Park – Phase II - $7,000,000
- MAC: Sprinkler System Installations - $500,000
- MAC: North Center Repairs – Walls & Floors - $150,000
- MAC: Douglass Center Repairs – Tile - $150,000
- MAC: Richland Center Repairs – Wall & Parking Lot –
$250,000
- Water: Water & Stormwater Projects - $19,830,000
FY 2020-21: Housing – 1 project totaling
$2,000,000. [Operating Budget Impact - $0]
- MDHA – Infrastructure Participation Agreements –
$2,000,000
FY 2020-21: Public Safety and Justice – 10 projects
totaling $69,200,000. [Operating Budget Impact-
$3,511,750]
- Gen. Srvcs: Fleet Mgmnt. – Replacements $10,000,000
- ITS: Radio System Upgrade – Maintenance - $6,500,000
- Fire: Fire Stations #2 – Construction - $14,000,000
- Fire: Heavy Apparatus – Replacements - $15,000,000
- Juvenile Court: Juvenile Justice Ctr – Program Manager –
$450,000
- Juvenile Court: Portable Trailer – Court Space - $750,000
- Police: Southeast Police Prect. – New - $12,000,000
- Police: Emergency Comm. Ctr. / Office of Emergency
Mgmt – Planning & Design - $3,000,000
- Police: Automated Fingerprint ID System – Upgrade –
$4,000,000
- Police: Crime Lab – Instrument Upgrades - $3,500,000
FY 2020-21: Transportation Plan – 19 projects
totaling $121,882,000. [Oper. Budget Impact - $0]
- MTA: MTA Grant Matching Funds - $4,000,000
- MTA: RTA Grant Matching Funds - $660,000
- MTA: Shelters / Regional Transit Centers - $2,000,000
State of Good Repair:
- Public Works: Paving - $30,000,000
- Public Works: Sidewalks - $10,000,000
- Public Works: Bridges Program - $7,750,000
- Public Works: Countywide Bridge Lighting - $2,250,000
Sidewalks:
- Public Works: Sidewalks – Walk/Bike Plan - $11,000,000
Jefferson Street Cap:
- Public Works: Roadways – Right-of-Way - $5,800,000
Restoration & Resiliency:
- Public Works: Roadways – State Routes - $15,000,000
Safety, Vision Zero & Traffic Calming:
- Public Works: Traffic Management Prog. - $15,000,000
Active Transportation:
- Public Works: Bikeways - $4,500,000
- Public Works: Roadways – Right-of-Way - $2,500,000
Traffic Mgmt & Signal Upgrades:
- Public Works: Traffic Control Center - $500,000
- Public Works: Traffic Management Program - $5,300,000
- Public Works: Roadways – Right-of-Way - $1,700,000
Downtown / Neighborhood Traffic Project:
- Public Works: Roadways - $1,000,000
IT Upgrades:
- Public Works: IT Upgrades - $1,922,000
Land Purchase:
- Public Works: Roadways – Land Purchases - $1,000,000

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Metro Nashville and its Budget
www.nashville.gov Metropolitan Nashville / Davidson County A - 42
FY 2022 Operating Budget
FY 2019-20: Education – 18 projects totaling
$72,000,000. [Operating Budget Impact - $60,000]
- Goodlettsville Elementary – Replace - $22,860,000
- Lakeview Elementary – Design - $2,400,000
- Pearl-Cohn – Track & Stadium Upgrades - $1,240,000
- School Improvements – Small Projects - $500,000
- Central Services – Furniture / Equipment - $100,000
- School Safety / Security - $200,000
- Bus and Fleet – Vehicle Replacements - $4,800,000
- Technology – Facility Infrastructure Projs. - $6,900,000
- ADA Compliance - $500,000
- Emergency Construction / Contingency - $1,500,000
- Electrical Upgrades - $7,430,000
- HVAC Upgrades / Repairs - $20,700,000
- Roofing – Repair / Replace - $1,000,000
- Exterior Building Improvements - $700,000
- Interior Building Improvements - $500,000
- Plumbing Upgrades - $400,000
- Asbestos / Environmental Repairs - $200,000
- Building Energy Upgrades - $2,000,000
FY 2019-20: Public Safety and Justice – 7 projects
totaling $31,250,000. [Operating Budget Impact-$0]
- Gen. Srvcs: Sheriff’s Hdqtrs – Construction Contgcy –
$17,200,000
- Gen. Srvcs: Criminal Justice Center – Close-out –
$5,800,000
- Gen. Srvcs: Police Precinct – Murfreesboro Road –
Planning - $1,000,000
- Health: Woodbine Clinic – Planning Replace - $1,000,000
- Finance: Emergency Response Funds - Finance –
$4,000,000
- Finance: Emergency Response Funds – ITS - $1,000,000
- Fire: Fire Stations #2 & #25 – Planning Replace –
$1,250,000
FY 2019-20: Neighborhoods and Community
Engagement – 2 projects totaling $7,700,000.
[Operating Budget Impact-$0]
- Parks: Davidson Street / Shelby Park Improvements –
$2,900,000
- Parks: Sevier Mansion / Related Buildings - $4,800,000
FY 2019-20: Transportation, Infrastructure and
Sustainability – 18 projects totaling $38,828,000.
[Operating Budget Impact - $0]
- Public Works: Traffic Management Program - $1,250,000
- Public Works: Paving - $6,000,000
- Public Works: Sidewalks - $4,000,000
- Public Works: Roads Program - $2,200,000
- Public Works: Solid Waste / Equipment - $500,000
- MTA: MTA Grant Matching Funds - $4,000,000
- MTA: RTA Grant Matching Funds - $600,000
- MNPS: Tornado Damage Funds - Churchwell –
$1,144,000
- MNPS: Tornado Damage Funds - Lockeland – $198,000
- MNPS: Tornado Damage Funds – Meigs Magnet –
$6,380,000
- MNPS: Tornado Damage Funds – Misc. Small Repairs /
Clean-up – $154,000
- MNPS: Tornado Damage Funds – Technology – $250,000
- MNPS: Tornado Damage Funds – Large Repairs &
Contingency – $624,000
- Finance: Tornado Damage Funds – Police - $500,000
- Finance: Tornado Damage Funds – Farmers Market –
$732,000
- Finance: Tornado Damage Funds – General Services –
$6,092,000
- Finance: Tornado Damage Funds – Parks - $1,204,000
- Finance: Tornado Damage Funds – Public Wrks -
$3,000,000

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Metro Nashville and its Budget
www.nashville.gov Metropolitan Nashville / Davidson County A - 43
FY 2022 Operating Budget
FY 2019-20: Central Government Operations – 7
projects totaling $32,000,000. [Operating Budget
Impact - $658,000]
- Gen. Srvcs: Fleet Replacements - $3,110,000
- Gen. Srvcs: Major Maintenance - $1,270,000
- Finance: R12 Assessment & Phase 2.1 - $2,500,000
- Police: Replace 2 Helicopters - $12,000,000
- Police: Mounted Patrol – Barn Replacement - $1,620,000
- Admin: GSD Project Contingency - $6,000,000
- Admin: MNPS Project Contingency - $5,500,000

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Metro Nashville and its Budget
www.nashville.gov Metropolitan Nashville / Davidson County A - 44
FY 2022 Operating Budget
Operating Budget Impacts
Approved capital expenditures affect the budget in three ways.
• First, Operating Capital Reserve Fund expenditures are drawn from a reserve pool historically representing 4% of the
locally generated revenues to the GSD General Fund. The Mayor’s FY22 Recommended Budget increases the Operating
Capital Reserve Fund to 5%.
• Second, debt service – the repayment of principal and interest owed on general obligation debt from the debt service
fund – is an operating budget expenditure. The debt service budget is discussed in Section J of this book. Capital debt
capacity is determined before any capital spending plan is proposed.
• Third, potential improvements may commit Metro to operating costs that will be reflected in future years' departmental
operating budgets. These costs are considered in the process of considering and approving prospective capital
improvements.
Operating costs for completed or soon-to-be-completed capital plan projects are identified in that respective department’s
operating budget section elsewhere in this budget book.
Most projects replace existing facilities and do not create additional operating costs.
Details, program descriptions, and estimated operating budget impacts of each prospective capital improvement project are
noted in the Capital Improvements Budget (CIB) book available on the Planning Department’s as well as the Finance
Department’s Capital Improvements webpages. The estimated operating budget impact for recently approved capital projects
are noted in the tables presented below.
Summary
Capital projects are budgeted in a multi-step process. The CIB, approved around mid-June of each year, proposes more capital
projects than the government can afford from all funding sources. It is from this CIB that the individual projects will be
selected, approved, and funded in what is known as a Capital Plan or Capital Spending Plan. When the capital projects are
approved and/or completed, their operation may or may not affect future operating budgets.
A flowchart of the CIB and Capital Spending Plan process, the estimated operating budget impacts of the FY 2020-21 and the
FY 2019-20 Capital Spending Plans projects, and their approved project lists are presented on the following pages.
Again, currently, the Metropolitan Government of Nashville has no significant, non-recurring capital expenditures.
Estimated Operating Budget Impacts of the recently approved Capital Spending Plans:
FY 2020-2021 Capital Spending Plan = $ 4,828,750 Estimated Operating Budget Impact
FY 2019-2020 Capital Spending Plan = $ 718,000 Estimated Operating Budget Impact
FY2020-2021 Capital Projects – Estimated Operating Budget Impact Details:
Education - $850,000
• Hillwood High School – Bellevue – New Construction - $650,000 Yearly Utility Costs and General Operation of the Facility.
• Cane Ridge High School – Addtnl. Classrooms - $200,000 Addnl. Sq. Footage Costs for Utilities, Custodial & Maintenance.
Effective Government - $100,000
• Finance – Hyperion Budget System Upgrade - $100,000 Annual Maintenance and Support Fees.

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Metro Nashville and its Budget
www.nashville.gov Metropolitan Nashville / Davidson County A - 45
FY 2022 Operating Budget
FY2020-2021 Capital Projects – Estimated Operating Budget Impact Details (Cont.):
Neighborhoods - $367,000
• Parks – Park Buildings – Repair / Replace Mechanical Systems - $110,000 Annual Maintenance and Support Fees.
• Parks – Ascend Amphitheatre – Electrical Repairs / Upgrades - $10,000 Annual Maintenance and Support Fees.
• Parks – Park Lighting Countywide - $85,000 Additional Utility Costs and Annual Maintenance.
• Parks – Greenways – Charlotte Corridor - $140,000 Annual Maintenance and Support Fees.
• Parks – Bells Bend Property – Property Acquisition - $5,000 Annual Maintenance and Support Fees.
• Parks – Old Hickory Community Center – Playgrounds and Upgrades - $5,000 Annual Maintenance and Support Fees.
• MAC – North Center Repairs – Damaged Walls and Flooring Repairs - $5,000 Annual Maintenance and Support Fees.
• MAC – Douglass Center Repairs – Damaged Tile - $2,000 Annual Maintenance and Support Fees.
• MAC – Richland Center Repairs – Wall Repair and Parking Lot - $5,000 Annual Maintenance and Support Fees.
Public Safety - $3,511,750
• ITS – Radio System Upgrades & Maintenance Contracts - $2,718,600 Annual Maintenance and System Upgrade Agreement.
• Police – Southeast Police Precinct – New Precinct - $168,750 Estimated Utilities, Janitorial Services and Routine Maintenance.
• Police – Emergency Communications Ctr / Office of Emergency Mgmt – New Facility – (-$140,600) Elimination of Lease for
Backup Facility.
• Police – Automated Fingerprint ID System (AFIS) – System Upgrade - $565,000 Annual Maintenance Contract / Warranty.
• Police – Crime Lab Instrument Upgrades – Updated Equipment - $200,000 Annual Maintenance Contracts / Warranties.
FY2019-2020 Capital Projects – Estimated Operating Budget Impact Details:
Education - $60,000
• Goodlettsville Elementary – Design for Replacement - $30,000 Addnl. Sq. Footage Costs for Utilities, Custodial and Maint.
• Lakeview Elementary – Design for Replacement - $30,000 Addnl. Sq. Footage Costs for Utilities, Custodial and Maint.
Central Government Operations - $658,000
• General Services – Fleet – Heavy Fleet Replacements – $508,000 Addnl. Mechanics / Service Personnel for Fleet Add-Ons
• Finance – R12 Assessment and Phase 2.1 - $100,000 Annual Maintenance and Support Fees
• Police – Replace Two Helicopters - $50,000 Annual Maintenance and Equipment

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Metro Nashville and its Budget
www.nashville.gov Metropolitan Nashville / Davidson County A - 46
FY 2022 Operating Budget
Flowchart of Capital Improvement Budget (CIB) and Capital Spending Plan Process:

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Metro Nashville and its Budget
www.nashville.gov Metropolitan Nashville / Davidson County A - 47
FY 2022 Operating Budget
OPERATING
PRIORITY 	BUDGET
AGENCY / PROJECT NAME 	DESCRIPTION 	ALLOCATION 	CATEGORY 	IMPACT
METRO SCHOOLS
DESIGN / CONSTRUCTION PROJECTS:
HILLWOOD HIGH SCHOOL-BELLEVUE Phase 2 - Construction 	$100,000,000 Education 	$650,000
CANE RIDGE HIGH SCHOOL-ADDITION Add Additional Classrooms 	18,840,000 Education 	200,000
CANE RIDGE MIDDLE - NEW (DESIGN) Phase 1 - Design 	4,280,000 Education
DISTRICT-WIDE PROJECTS:
ADA COMPLIANCE 	ADA Compliance Projects 	1,000,000 Education
ENVIRONMENTAL REMEDIATION 	Removal and Safety Issues 	250,000 Education
HVAC UPGRADES / REPAIRS 	Boilers, Chillers, Cooling Towers, etc. 	61,600,000 Education
EMERGENCY CONSTRUCTION 	Emergency Repairs & Contingncy 	5,000,000 Education
TOTAL -- MNPS Projects 	$190,970,000 	$850,000
PUBLIC WORKS
MADISON STATION BLVD 	Phase 2 	$5,000,000 Neighborhoods
SOLID WASTE 	Facilities, Equipment & Maintenance 	2,150,000 Neighborhoods
SATELLITE CITY PAYMENT - ROADS Road Infrastructure Payment 	1,300,000 Neighborhoods
GENERAL SERVICES
FLEET MGMT - REPLACEMENT FUNDS Heavy Equipment Replacements 	10,000,000 Public Safety
BUILDING OPERS - MAINTENANCE Major Maintenance - Buildings 	8,000,000 Effective Govt
SUSTAINABILITY 	Revolving & Innovation Fund 	2,000,000 Effective Govt
NEW FACILITY PLANNING 	Site Evaluation & Relocation Projects 	2,500,000 Effective Govt
PLANNING DEPARTMENT
NEIGHBORHOOD PLANNING & 	For N. Nashville, Edgehill & Southeast 	900,000 Neighborhoods
INFRASTRUCTURE STUDIES
EAST BANK PLANNING, OPEN SPACE Planning and Infrastructure Studies 	538,000 Neighborhoods
& INFRASTRUCTURE STUDY
INFORMATION TECHNOLOGY SERVICES (ITS)
RADIO SYSTEM UPGRADES / MAINT System Upgrades & Maint. Contract 	6,500,000 Public Safety $2,718,600
EXPERTISE & RESOURCES 	For Technology and Construction Projs 	2,700,000 Effective Govt
FIRE
FIRE STATION 2 	Replacement of Fire Station 2 	14,000,000 Public Safety
HEAVY APPARATUS - REPLACEMENT Replacement of Heavy Apparatus 	15,000,000 Public Safety
LIBRARY
MAINTENANCE - GENERAL REPAIRS Maintenance & General Repairs 	1,700,000 Neighborhoods
JUVENILE COURT
JUVENILE JUSTICE CENTER 	New JJC Process / Program Manager 	450,000 Public Safety
JUVENILE JUSTICE CENTER 	Portable Trailer for Additional Court 	750,000 Public Safety
MUNICIPAL AUDITORIUM
REPAIRS & MAJOR MAINTENANCE Plumbing & HVAC Repairs/Renovations 	2,500,000 Effective Govt
MDHA
AFFORDABLE HOUSING AGREEMENTS Infrastructure Participation Agreements 	2,000,000 Affordable Housing
POLICE
SOUTHEAST POLICE PRECINCT 	Construction of Southeast Police Precnt 	12,000,000 Public Safety 	168,750
EMERG COMM CTR / OEM CAMPUS Planning/Design - New ECC / OEM 	3,000,000 Public Safety 	(140,600)
AFIS UPGRADE 	Automated Fingerprint ID System 	4,000,000 Public Safety 	565,000
CRIME LAB INSTRUMENT UPGRADES Equipment Updates for Crime Lab 	3,500,000 Public Safety 	200,000
FY 2020-2021 CAPITAL SPENDING PLAN

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Metro Nashville and its Budget
www.nashville.gov Metropolitan Nashville / Davidson County A - 48
FY 2022 Operating Budget
OPERATING
PRIORITY 	BUDGET
AGENCY / PROJECT NAME 	DESCRIPTION 	ALLOCATION 	CATEGORY 	IMPACT
PARKS
PARK BUILDINGS 	Repair / Replace Mechanical Systems 	$2,000,000 Neighborhoods 	$110,000
SHELBY PARK REPAIRS 	Bridge Repair and Sevier Lake Dam 	350,000 Neighborhoods
ASCEND AMPHITHEATRE 	Electrical Repairs 	1,200,000 Neighborhoods 	10,000
PARK LIGHTING 	Light Repairs and Upgrades 	1,000,000 Neighborhoods 	85,000
PLAYGROUNDS SYSTEM-WIDE 	New, Repairs and Upgrades 	1,000,000 Neighborhoods
HVAC REPAIRS & MAINTENANCE 	Boilers, Chillers, Cooling Towers, etc. 	150,000 Neighborhoods
WARNER PARK FENCE REPLACEMENT Fence Repairs and Replacement 	85,000 Neighborhoods
GREENWAYS - BRIDGE REPAIRS 	Bridge Repair on System Greenways 	100,000 Neighborhoods
ANTIOCH GREENWAY - REPAIRS 	Repairs on Antioch Greenway 	85,000 Neighborhoods
FORT NEGLEY REPAIRS 	Maintenance and Repairs 	1,000,000 Neighborhoods
GREENWAYS - CHARLOTTE CORRIDOR Trails on Segment 2 and 4 	9,520,000 Neighborhoods 	140,000
PARK TREE INVENTORY 	Replacement of Park Trees 	750,000 Neighborhoods
BELLS BEND PROPERTY 	Property Acquisition 	2,000,000 Neighborhoods 	5,000
CLINTON FISK PARK 	Improvements and Upgrades 	750,000 Neighborhoods
OLD HICKORY COMMUNITY CENTER Playground and Upgrades 	3,400,000 Neighborhoods 	5,000
FAIR PARK 	Phase II 	7,000,000 Neighborhoods
FINANCE
HYPERION UPGRADE 	Budget Management System Upgrade 	2,000,000 Effective Govt 	100,000
PARTICIPATORY BUDGETING 	Pilot for N. Nashville Infrastructure 	2,000,000 Effective Govt
METRO ACTION COMMISSION
SPRINKLER SYSTEM INSTALLATIONS HeadStart Facilities Installations 	500,000 Neighborhoods
NORTH CENTER - REPAIRS 	Damaged Walls and Flooring Repairs 	150,000 Neighborhoods 	5,000
DOUGLASS CENTER - REPAIRS 	Damaged Tile 	150,000 Neighborhoods 	2,000
RICHLAND CENTER - REPAIRS 	Side Wall Repairs and Parking Lot 	250,000 Neighborhoods 	5,000
WATER / STORMWATER
WATER / STORMWATER PROJECTS State of Good Repair/Stormwater Projs 	19,830,000 Neighborhoods
METRO TRANSIT AUTHORITY (MTA)
MTA GRANT MATCH - MTA 	Capital Grant Matches for MTA Projects 	4,000,000 Transportation
MTA GRANT MATCH - RTA 	Capital Grant Matches for RTA Projects 	660,000 Transportation
SHELTERS / REG. TRANSIT CENTERS Shelter Improvements & Regional 	2,000,000 Transportation
Transit Centers
TOTAL -- General Government Projects 	$162,418,000 	$3,978,750
FY 2020-2021 CAPITAL SPENDING PLAN

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Metro Nashville and its Budget
www.nashville.gov Metropolitan Nashville / Davidson County A - 49
FY 2022 Operating Budget
OPERATING
PRIORITY 	BUDGET
AGENCY / PROJECT NAME 	DESCRIPTION 	ALLOCATION 	CATEGORY 	IMPACT
TRANSPORTATION PLAN
STATE OF GOOD REPAIR
PAVING 	Paving Projects 	30,000,000 Transportation
SIDEWALKS 	Sidewalk Projects 	10,000,000 Transportation
BRIDGE PROGRAM 	Bridge Program 	7,750,000 Transportation
COUNTYWIDE BRIDGE LIGHTING Bridge Lighting Projs - Countywide 	2,250,000 Transportation
SIDEWALKS
SIDEWALKS - WALK/BIKE UPDATES Sidewalks - Walk/Bike Updates; 	11,000,000 Transportation
Lower Broadway Pedestrian Impvts
JEFFERSON STREET CAP
ROADWAYS - RIGHT-Of-WAY 	Roadways and Right-Of-Way 	5,800,000 Transportation
RESTORATION & RESILIENCY
ROADWAYS - STATE ROUTES 	Roadways, Right-Of-Way State Routes 	15,000,000 Transportation
SAFETY, VISION ZERO & TRAFFIC CALMING
TRAFFIC MANAGEMENT PROGRAM Traffic Management Program 	15,000,000 Transportation
ACTIVE TRANSPORTATION
BIKEWAYS 	Bikeways 	4,500,000 Transportation
ROADWAYS - RIGHT-Of-WAY 	Roadways and Right-Of-Way 	2,500,000 Transportation
TRAFFIC MGMT & SIGNAL UPGRADES
TRAFFIC CONTROL CENTER 	Traffic Control Center 	500,000 Transportation
TRAFFIC MGMT PROGRAM 	Traffic Management Program 	5,300,000 Transportation
ROADWAYS - RIGHT-Of-WAY 	Roadways and Right-Of-Way 	1,700,000 Transportation
DOWNTOWN / NEIGHBORHOOD TRAFFIC PROJECT
ROADWAYS 	Roadways 	1,000,000 Transportation
IT UPGRADES 	IT Upgrades 	1,922,000 Transportation
IT UPGRADES
LAND PURCHASE
ROADWAYS - LAND PURCHASE 	Roadways - Land Purchase 	1,000,000 Transportation
TOTAL -- Transportation Plan Projects 	$115,222,000 	$0
CONTINGENCY ACCOUNTS
GSD CAPITAL CONTINGENCY 	Contingency Funds for GSD 	$7,000,000 Effective Govt
MNPS CAPITAL CONTINGENCY 	Contingency Funds for MNPS 	6,000,000 Effective Govt
GRAND TOTAL 	$481,610,000 	$4,828,750
FY 2020-2021 CAPITAL SPENDING PLAN

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Metro Nashville and its Budget
www.nashville.gov Metropolitan Nashville / Davidson County A - 50
FY 2022 Operating Budget
OPERATING
PRIORITY 	BUDGET
AGENCY / PROJECT NAME 	DESCRIPTION 	ALLOCATION 	CATEGORY 	IMPACT
METRO SCHOOLS
CONSTRUCTION / DESIGN PROJECTS
GOODLETTSVILLE ELEM - REPLACE Goodlettsville Elem - Replace 	$22,860,000 Education 	$30,000
LAKEVIEW ELEM (DESIGN) 	Lakeview Elem - Design / Replace 	2,400,000 Education 	30,000
PEARL-COHN - TRACK & STADIUM Track & Stadium Upgrades 	1,240,000 Education
DISTRICT-WIDE PROJECTS
SCHOOL IMPROVEMT PROJS 	Small Projects / Improvements 	500,000 Education
CNTRL SRVCS-FURNITURE & EQUIP Furniture & Equip District-Wide 	100,000 Education
SCHOOL SAFETY & SECURITY 	Safety And Security Projects 	200,000 Education
BUS & FLEET VEHICLE REPLACE 	Bus & Fleet Vehicle Replacement 	4,800,000 Education
TECH - FACLTY INFRASTRUCTURE Facility Infrastructure Tech Projs 	6,900,000 Education
ADA COMPLIANCE 	ADA Compliance Projects 	500,000 Education
EMERGNCY CONSTRCTN/CONTGCY Emergency Construction & Contg 	1,500,000 Education
MISC. DEFERRED MAINTENANCE DISTRICT-WIDE PROJECTS
ELECTRICAL UPGRADES 	Electrical Upgrades 	7,430,000 Education
HVAC UPGRADES 	HVAC Upgrades 	20,700,000 Education
ROOF REPAIR / REPLACEMENT 	Roof Repair / Replacement 	1,000,000 Education
EXTERIOR BLDG IMPROVEMENTS Exterior Building Improvements 	700,000 Education
INTERIOR BLDG IMPROVEMENTS 	Interior Building Improvements 	500,000 Education
PLUMBING UPGRADES 	Plumbing Upgrades 	400,000 Education
ENVIRONMENTAL REMEDIATION 	Environmental Remediation 	200,000 Education
BUILDING ENERGY UPGRADES 	Building Energy Upgrades 	70,000 Education
Tornado Damage Funds	TORNADO DAMAGE FUNDS
Churchwell	CHURCHWELL 	1,144,000 Infrastructure
Lockeland	LOCKELAND 	198,000 Infrastructure
Meigs Magnet	MEIGS MAGNET 	6,380,000 Infrastructure
Misc. Small Repairs / Clean-Up	MISC. SMALL REPAIRS / CLEAN-UP 	154,000 Infrastructure
Tech Repairs	TECH REPAIRS 	250,000 Infrastructure
Tornado Large Repair Contingency	TORNADO LARGE REPAIRS & 	624,000 Infrastructure
CONTINGENCY
TOTAL -- MNPS Projects 	$80,750,000 	$60,000
GENERAL SERVICES
SHERIFF'S HEADQUARTERS 	Constrtn Contgcy for Sheriff's Offices 	$17,200,000 	Justice
CJC CLOSEOUT 	Contingency Funds for Close-Out 	5,800,000 	Justice
FLEET - REPLACEMENT 	Replace Vehicles & Equipment 	3,110,000 Central Govt 	$508,000
MAJOR MAINTENANCE 	Planned & Unplanned Major Maint 	1,270,000 Central Govt
POLICE - MURFREESBORO RD 	Planning for New Police Precinct 	1,000,000 	Justice
PRECINCT (PLANNING)
HEALTH DEPARTMENT
REPLACE WOODBINE CLINIC 	New Woodbine Replacement Clinic 	1,000,000 Public Safety
(PLANNING)
FY 2019-2020 CAPITAL SPENDING PLAN

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Metro Nashville and its Budget
www.nashville.gov Metropolitan Nashville / Davidson County A - 51
FY 2022 Operating Budget
OPERATING
PRIORITY 	BUDGET
AGENCY / PROJECT NAME 	DESCRIPTION 	ALLOCATION 	CATEGORY 	IMPACT
FINANCE
R12 - ASSESSMENT AND PHASE 2.1 Phase 2.1 Enterprise Acct. System 	2,500,000 Central Govt 	100,000
EMERGENCY RESPONSE FUNDS 	COVID-19 Contingency Funds
- Finance 	4,000,000 Public Safety
- ITS 	1,000,000 Public Safety
TORNADO DAMAGE FUNDS 	March Tornado Contingency Funds
- Farmers Market 	732,000 Infrastructure
- General Srvcs - Buildings 	6,092,000 Infrastructure
- Police 	500,000 Infrastructure
- Parks 	1,204,000 Infrastructure
- Public Works 	3,000,000 Infrastructure
FIRE DEPARTMENT
REPLACE FIRE STATION #2 & #25 Planning & Design in Accordance with 	1,250,000 Public Safety
(PLANNING) 	Tri-Data Master Plan Study
PUBLIC WORKS
TRAFFIC MANAGEMENT 	Includes Signals, Traffic Calming, etc. 	1,250,000 Transportation
PAVING PROGRAM 	Resurfacing, Paving, Preservation 	6,000,000 Transportation
SIDEWALK PROGRAM 	Construct/Improve-Walk N Bike Plan 	4,000,000 Transportation
ROADWAYS / IMPROVE / MAINT. 	Engineering, ROW, Intersections,
Signals, Signage, Marking, Lighting,
2,200,000 Transportation
Signals, Signage, Marking, Lighting,
Irrigation, Bridges, Culverts, etc.	Irrigation, Bridges, Culverts, etc.
SOLID WASTE - EQUIPMENT 	Landfill / Convenience Ctr / Equipmt 	500,000 Infrastructure
POLICE DEPARTMENT
REPLACE 2 HELICOPTERS 	MNPD Aviation Unit Replacements 	12,000,000 Central Govt 	50,000
MOUNTED PATROL BARN 	Planning & Construction of a New
Facility to House Mounted Patrol
1,620,000 Central Govt
(PLANNING / CONSTR) 	Mounted Patrol Facility
PARKS DEPARTMENT
DAVIDSON ST ALONG 	General Repairs / Paving 	2,900,000 Neighborhoods
CUMBERLAND RIVER
SEVIER MANSION / RELATED 	Restoration of Mansion, Outbuildings, 	4,800,000 Neighborhoods
BUILDINGS 	and parking improvements
METRO TRANSIT AUTHORITY
MTA GRANT MATCHES 	Matching funds to leverage Federal and
State grant funding
4,000,000 Transportation
RTA GRANT MATCHES 	Matching funds to leverage Federal and
State grant funding
600,000 Transportation
TOTAL -- General Government Projects 	$89,528,000 	$658,000
CONTINGENCY ACCOUNTS
GSD CAPITAL CONTINGENCY 	Contingency Funds for GSD 	$6,000,000 Central Govt
MNPS CAPITAL CONTINGENCY 	Contingency Funds for MNPS 	5,500,000 Central Govt
GRAND TOTAL 	$181,778,000 	$718,000
FY 2019-2020 CAPITAL SPENDING PLAN

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