Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
2024-2025 Proposed Operating Budget and
2025-2029 Capital Improvement Plan
2024-2025 ADOPTED OPERATING BUDGET:
Message from the Mayor – Operating Budget .................................................................. 1
Roster of Publicly Elected Ofcials ................................................................................... 2-3
Budget Summary ................................................................................................................. 4-5
Outstanding General Obligation Debt Principal Balances ............................................. 6
Schedule of Changes in Bonds Outstanding .................................................................. 7
2025 Expense Highlights ................................................................................................... 8
2025 General Fund ............................................................................................................. 9
Budgeted Fund Descriptions ............................................................................................ 10
Budget Summary ................................................................................................................ 11
Five-Year Budget Summary ............................................................................................... 12
Net Budget Summary ......................................................................................................... 13
Expenditure Summary by Fund ........................................................................................ 14-20
Revenue Summary by Fund .............................................................................................. 21-23
General Fund Analysis ....................................................................................................... 24-26
County Budgeted Position Count ..................................................................................... 27-29
Capital Outlay Detail............................................................................................................ 30
Dened Service Contracts – General Fund ...................................................................... 31
Dened Service Contracts – Hotel/Motel Tax Fund ......................................................... 32
Appropriations from Fund Balance:
General County ............................................................................................................. 33
Schools ........................................................................................................................... 34
Supplemental Section:
Current Property Tax Revenue History ........................................................................ 35
Sales Tax Revenue History ........................................................................................... 36
Wheel Tax Revenue History .......................................................................................... 37
Spendable Fund Balance History ................................................................................ 38
2025-2029 CAPITAL IMPROVEMENT PLAN:
Message from the Mayor – Capital Improvement Plan ................................................... 39
Capital Improvement Plan Policy ....................................................................................... 40
Recommended Projects Summary ................................................................................... 41
Sources and Uses of Funds .............................................................................................. 42
Countywide Projects .......................................................................................................... 43
Public Libraries ................................................................................................................... 44
Parks and Recreation .......................................................................................................... 45
Building Improvements/Major Maintenance .................................................................... 46
Engineering and Public Works .......................................................................................... 47
Knox County Schools ......................................................................................................... 48
Major Equipment ................................................................................................................ 49
Projected Changes in Bonded Debt Balances ................................................................. 50
Projected Debt Service Expenditure Projections – Bonded Debt .................................. 51
Table Of Contents
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
1
Knox County Mayor
Glenn Jacobs
Enclosed, please nd the 2024-2025 Proposed Budget for your
consideration. This budget reects the forecasted attening of
certain revenue sources by the State of Tennessee. Our charge
is to consider the resources available and how best to apply
those to meet the needs of our citizens. I thank you in advance
for your careful review of this presentation. Below are some
highlights from the proposed budget:
• No tax increase; property tax rate stays constant at $1.5540
• Continuation of required county services
• Overall budget (including schools) increases by $32,012,087,
or 3.05 percent from the previous year
• General Purpose School funding increases by $15,174,000, and 65 percent of the overall
budget is directed for schools
• The General Fund also appropriates $2,400,000 to support educational initiatives
• General Fund budget increases $8,761,535, or 3.9 percent
• Includes a salary adjustment of approximately 2% (two steps) in January for general
county employees to address the increased cost of living
• The continued funding level of Dened Service Contracts in the General Fund
• The 5-year Capital Improvement Plan is projected to invest $369.4 million in County and
School infrastructure and other capital improvements.
• Included is funding for schools to address capital needs for Farragut, Mechanicsville/
Lonsdale/Beaumont Solution and South Knoxville Solution.
• Engineering and Public Works will receive $87 million for continued infrastructure
projects, including safety improvements to dangerous roads and intersections.
• Funding for improvements to parks and other county facilities. (Please see page 39 for
additional comments regarding the FY 2025-2029 Capital Improvement Plan.)
I appreciate your consideration of the proposed budget. If you have any questions or
comments regarding the proposal or would like to discuss the proposed budget further with
the Finance Department, please contact Jennifer Bodie (215-3031) for an appointment.
Thank you.
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
2
County Mayor ............................................................................................................................................Glenn Jacobs
Board of Commissioners:
District 1 ........................................................................................................................................Dasha Lundy
District 2 ........................................................................................................................................Courtney Durrett
District 3 ........................................................................................................................................Gina Oster, Vice Chair
District 4 ........................................................................................................................................Kyle Ward
District 5 ........................................................................................................................................John Schoonmaker
District 6 ........................................................................................................................................Terry Hill, Chair
District 7 ........................................................................................................................................Rhonda Lee
District 8 ........................................................................................................................................Richie Beeler
District 9 ........................................................................................................................................Carson Dailey
At Large Seat 10............................................................................................................................Larsen Jay
At Large Seat 11 ............................................................................................................................Kim Frazier
Assessor of Property ..................................................................................................................................John Whitehead
Attorney General ........................................................................................................................................Charme P. Allen
Circuit & General Sessions Court Clerk ....................................................................................................Charles D. Susano, III
County Clerk ..............................................................................................................................................Sherry Witt
Criminal & Domestic Relations Court Clerk .............................................................................................Mike Hammond
Law Director ..............................................................................................................................................David Buuck
Public Defender .........................................................................................................................................Eric Lutton
Register of Deeds .......................................................................................................................................Nick McBride
Sheriff.........................................................................................................................................................Tom Spangler
Trustee ........................................................................................................................................................Justin Biggs
Roster Of Publicly Elected Ofcials
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
3
Juvenile Judge ............................................................................................................................................. Tim Irwin
Criminal Court Judges:
Division I ...................................................................................................................................... Steve Sword
Division II .................................................................................................................................... Hector Sanchez
Division III ................................................................................................................................... Scott Green
Circuit Court Judges:
Division I ..................................................................................................................................... E. Jerome Melson
Division II .................................................................................................................................... William Ailor
Division III .................................................................................................................................. Deborah Stevens
Division IV .................................................................................................................................. Greg McMillan
Chancellors:
Division I .................................................................................................................................... John F. Weaver
Division II ................................................................................................................................... Richard B. Armstrong, Jr.
Division III .................................................................................................................................. Christopher Heagerty
General Sessions Judges:
Division I .................................................................................................................................... Chuck Cerny
Division II ................................................................................................................................... Judson Davis
Division III .................................................................................................................................. Patricia Hall Long
Division IV .................................................................................................................................. Andrew Jackson VI
Division V ................................................................................................................................... Tony Stansberry
Board of Education:
District 1 ...................................................................................................................................... John Butler
District 2 ...................................................................................................................................... Jennifer Owen
District 3 ...................................................................................................................................... Daniel Watson
District 4 ...................................................................................................................................... Katherine Bike
District 5 ...................................................................................................................................... Susan Horn
District 6 ...................................................................................................................................... Betty Henderson, Chair
District 7 ...................................................................................................................................... Steve Triplett, Vice Chair
District 8 ...................................................................................................................................... Travis Wright
District 9 ...................................................................................................................................... Kristi Kristy
Roster Of Publicly Elected Ofcials
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
4
Budget Summary
The proposed tax rate for
FY 2024-2025 is $1.5540 per
hundred dollars of assessed
value. One cent of the property
tax rate is estimated to bring
in $1,960,000. Of this $1.5540
tax rate, we propose $0.6524
going to the General Fund,
$0.5064 going to the General
Purpose School Fund, and
$0.3952 going to the Debt
Service Fund.
The total operating
budget in FY 2024-2025 is
$1,082,198,147. Excluding
transfers and other funds
accounted for in more than
one place, the net budget is
$1,074,947,569.
The General Fund budget is
proposed to be $231,114,555.
We have included increases
of $1,300,000 for employee
raises. The total General Fund
Proposed Budget is 3.9% more
than the 2023-2024 Adopted
Budget.
One of the greatest challenges
in preparing this budget is
anticipating the direction of
the economy and the impact
of ination. Based on State
projections, a attening of
certain revenue sources is
anticipated, and our budget
reects this. We will continue
the practice of providing
County Commission nancial
updates on a monthly basis.
The majority of increases
are for educational purposes
and overall, the budget has
an increase of $32,012,087, to
be funded largely by revenue
growth.
Based on trending economic
data, we have calculated the
following growth in revenue for
FY 2024-2025. Sales tax growth
is budgeted to increase $14.9
million over the FY 2023-2024
budget. This large increase
is mainly due to revenues
exceeding budget in the current
scal year. Current property
tax growth is budgeted at $8.8
million over last year’s budget.
Tennessee Investment in Student
Achievement (TISA) growth is
projected at $10.9 million over
last year’s funding.
Knox County has done a great
job of keeping health insurance
costs low. In FY 2023, $31.1
million was spent on health
insurance expenses. The county
is projected to spend $31.3
million in health insurance for
FY 2024.
This is far below the expected
increase by industry standards.
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
5
In terms of retirement funding,
Knox County’s actuarially
required contribution for FY
2024- 2025 has increased by
$1.5 million, which is reected
in this proposed budget. This
gure includes all three closed
dened benet plans and
current dened contribution
plans for both County and
the Board of Education. The
increase is due to market
performance and changes in
mortality tables.
Additionally, for 2025 we have
included nearly $15 million to
fund various road, highway
and other infrastructure
projects to provide for
expected growth, as well as
additional funding for other
much-needed improvements.
Particular emphasis has been
placed on improvements to
those dangerous roads and
intersections where crash
data has shown a critical
need. The remainder of the
recommended plan includes
funding for various additional
needs, primarily building
improvements and other
needed additions to better
serve the needs of Knox
County citizens.
In addition to the annual
budget, the 5-year Capital
Improvement Plan is
presented. The Plan includes
$369,360,000 for projects over
the 5-year period from FY
2025 through FY 2029, with
$117,420,000 recommended
for FY 2025. For 2025,
$79,300,000 is planned for
schools, including funding
to address capital needs in
Farragut, Mechanicsville/
Lonsdale/Beaumont, and
South Knoxville. In addition,
the plan includes funding for
major renovations to Halls,
Gresham and Bearden middle
schools. The plan also includes
funding for districtwide school
upgrades, including security,
HVAC systems, re alarm and
carbon monoxide systems, and
roong upgrades.
Budget Summary
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
6
Outstanding General Obligation Debt Principal Balances
Knox County Knox County
General
Board of
Government
Education
Total
151,438,322$ 180,406,818$ 331,845,140$
195,974,890 205,884,783 401,859,673
193,454,852 193,369,354 386,824,206
213,987,241 216,546,498 430,533,739
247,816,960 231,051,311 478,868,271
286,151,355 248,346,448 534,497,803
323,943,925 256,573,411 580,517,336
367,701,928 245,629,941 613,331,869
379,055,467 248,065,935 627,121,402
363,953,720 250,017,215 613,970,935
404,761,105 286,425,363 691,186,468
392,934,960 276,080,806 669,015,766
374,464,500 257,151,985 631,616,485
376,887,364 255,509,840 632,397,204
376,815,961 245,996,962 622,812,923
371,971,565 243,017,077 614,988,642
381,869,285 280,610,076 662,479,361
358,243,123 261,321,957 619,565,080
378,820,458 260,650,341 639,470,799
373,155,577 273,065,941 646,221,518
367,943,321 290,193,916 658,137,237
372,492,019 329,380,938 701,872,957
377,854,904 349,498,772 727,353,676
397,237,971 380,546,424 777,784,395
406,824,458 420,599,053 827,423,511
410,349,459 430,404,399 840,753,858
405,737,141 434,770,525 840,507,666
398,944,334 438,539,277 837,483,611
390,854,010 426,073,612 816,927,622
Note: Totals are based on existing debt, plus expected new debt issuances projected in the
Capital Improvement Plan. These amounts do not include any debt that may be issued for
any unforeseen additional needs that might arise in future years.
Bonded debt is projected to be $777,784,395 at the end of FY 2024. The FY 2025-2029 Plan
provides for an increase in total bonded debt of $39,143,227 by the end of FY 2029, necessary
to provide for three new school solutions; major renovations to three existing middle schools;
needed highway, road construction, and other public works projects; and other needed
capital projects.
Total bonded debt under this plan is projected to be $816,927,622 at June 30, 2029.
Debt Principal as of
Fiscal Year Ended
Actual:
2001
2007
2010
2011
2012
2018
2016
2002
2003
2004
2005
2006
2028
2017
2008
2019
2020
2021
2023
2022
2029
Knox County, Tennessee
Budget Summary
Outstanding General Obligation Debt Principal Balances
Debt Issued for Purposes of
Projects Applicable to:
2015
Projected:
2024
2025
2026
2027
2009
2013
2014
Proposed:
5
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
7
County
Schools
Total
Principal Outstanding June 30, 2023 377,854,904$ 349,498,772$ 727,353,676$
Bonds Issued FY 2024 45,050,000 51,350,000 96,400,000
Principal Paid FY 2024 25,666,933 20,302,348 45,969,281
Principal Outstanding June 30, 2024 397,237,971$ 380,546,424$ 777,784,395$
Knox County, Tennessee
Schedule of Changes in Bonds Outstanding
Projected as of June 30, 2024
6
Schedule of Changes in Bonds Outstanding
$11.5M
Hotel/Motel
$675.9M
$231.1M
$32.9M
$85M
$15.6 M$25.2M
$4.8M
$.2M
General Fund
Central Cafeteria
Other
Funds
2025
Expense
Highlights
$7.7M
$116.2M
$25.7M
$14.9M
$26.5M
$23.6M$14.6M
Administraon
of Jusce
Finance
Social/Cultural
Recreaonal
Public Safety
Public Health &
Welfare
Other
Operang
Transfers
General
Administraon
$1.9M
2025
General
Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
10
Budgeted Fund Descriptions
Knox County, Tennessee
Budgeted Fund Descriptions
7
General Fund: The General Fund is used to account for resources traditionally associated with
government that are not required legally or by sound financial management to be accounted for in
another fund. The General Fund accounts for the normal recurring activities of the County (i.e.,
public safety, recreation, health and welfare, general government, etc.). These activities are funded
principally by property taxes on individuals and businesses.
Governmental Library Fund: This fund accounts for the operation of the law library that is
available to the public but is used primarily by attorneys practicing in the courts. User fees are
charged by the Governmental Library.
Public Library Fund: This fund is used to account for the operation of the County-wide public
library system.
Solid Waste Fund: This fund is used to account for solid waste and recycling activities.
Air Quality Fund: This fund is used to account for activities related to compliance with the Clean
Air Act, funded by permit fees received from operators of facilities that are sources of air pollution.
(Note – for annual financial reporting purposes, this fund is included in the State and Federal Grants
Fund.)
Hotel/Motel Tax Fund: This fund accounts for the collection and use of the amusement tax to
promote tourism and related economic activity in the County.
Engineering and Public Works Fund: This fund is used to account for the County’s share of the
State gasoline and motor fuel taxes that are utilized to maintain non-state roads within the county.
Debt Service Fund: This fund is used to account for the accumulation of resources for, and related
payments of, principal and interest on general long-term debt for the County and for the Knox
County Board of Education, a discretely presented component unit.
General Purpose School Fund: This fund is used to account for general operations of the Board.
Major funding is provided through local tax levies and state education funds.
Central Cafeteria Fund: This fund is used to account for the cafeteria operations in each school.
The primary sources of funding are federal and state revenues for the school lunch program and sales
to students and adults.
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
11
Adopted
Proposed
2023-2024
2024-2025
Change
FY24
FY25
General Fund:
General Administration 14,317,888$ 14,556,866$ 238,978$
Finance 22,773,788 23,576,201 802,413
Administration of Justice 24,159,130 25,713,536 1,554,406
Public Safety 111,868,081 116,226,434 4,358,353
Public Health and Welfare 23,777,110 26,531,116 2,754,006
Social/Cultural/Recreational 7,625,067 7,648,846 23,779
Agriculture & Natural Resources 592,966 563,385 (29,581)
Other General Government 13,979,769 14,372,671 392,902
Operating Transfers
3,259,221
1,925,500
(1,333,721)
222,353,020
231,114,555
8,761,535
$0.6524 $0.6524
Special Revenue Funds:
Governmental Library 118,601 80,100 (38,501)
Public Library 15,303,300 15,552,789 249,489
Solid Waste 4,802,792 4,806,453 3,661
Air Quality 160,000 160,000 -
Hotel-Motel Tax 10,500,000 11,500,000 1,000,000
Engineering and Public Works 25,162,347 25,259,250 96,903
Central Cafeteria 31,100,000 32,865,000 1,765,000
General Purpose School 660,686,000 675,860,000 15,174,000 0.5464 0.5064
747,833,040
766,083,592
18,250,552
Debt Service Fund
80,000,000
85,000,000
5,000,000
0.3552 0.3952
Total Operating Budget
1,050,186,060
$
1,082,198,147
$
32,012,087
$
$1.5540 $1.5540
Estimated revenue per each one cent of property tax equals $1,903,500 for FY24 and $1,960,000 for FY25.
Note: The proposed property tax rate for FY 2025 is unchanged; however, the proposed rate applicable to the
General Purpose School Fund reflects a decrease of $.04, with a corresponding increase of $.04 to the Debt Service Fund.
In addition, the estimated revenue amount applicable to the $.04 change in the property tax rate, $7,840,000, has been reflected
in a corresponding reduction to the proposed payment from the General Purpose School Fund to the Debt Service Fund.
Tax Rate
BUDGET SUMMARY
KNOX COUNTY, TENNESSEE
2024-2025 PROPOSED BUDGET
8
Budget Summary
Proposed Budget
12
KNOX COUNTY, TENNESSEE
2024-2025 PROPOSED BUDGET
Five-Year Budget Summary
Adopted Adopted Adopted Adopted Proposed Change from
2020-2021
2021-2022
2022-2023
2023-2024
2024-2025
2021-2025
General Fund:
General Administration 12,160,040$ 12,979,196$ 13,339,683$ 14,317,888$ 14,556,866$ 2,396,826$
Finance 18,746,984 20,164,786 21,220,356 22,773,788 23,576,201 4,829,217
Administration of Justice 21,040,941 21,798,989 22,526,805 24,159,130 25,713,536 4,672,595
Public Safety 94,055,398 95,952,151 101,301,578 111,868,081 116,226,434 22,171,036
Public Health and Welfare 21,415,213 22,692,497 23,097,574 23,777,110 26,531,116 5,115,903
Social/Cultural/Recreational 5,989,690 6,311,831 7,975,588 7,625,067 7,648,846 1,659,156
Agricultural & Natural Resources 492,105 577,016 592,966 592,966 563,385 71,280
Other General Government 13,244,981 13,451,237 10,768,849 13,979,769 14,372,671 1,127,690
Operating Transfers 7,187,000 6,616,221 4,084,221 3,259,221 1,925,500 (5,261,500)
194,332,352 200,543,924 204,907,620 222,353,020 231,114,555 36,782,203
Special Revenue Funds:
Governmental Library 118,881 119,794 119,526 118,601 80,100 (38,781)
Public Library 13,995,349 14,126,550 14,761,148 15,303,300 15,552,789 1,557,440
Solid Waste 3,931,376 4,397,259 4,787,958 4,802,792 4,806,453 875,077
Air Quality 160,000 160,000 160,000 160,000 160,000 -
Hotel/Motel Tax 7,822,000 8,022,000 9,000,000 10,500,000 11,500,000 3,678,000
Engineering & Public Works 19,447,546 22,844,795 23,522,316 25,162,347 25,259,250 5,811,704
Central Cafeteria 27,605,000 27,360,000 27,855,000 31,100,000 32,865,000 5,260,000
General Purpose School 507,827,000 542,000,000 591,500,000 660,686,000 675,860,000 168,033,000
580,907,152 619,030,398 671,705,948 747,833,040 766,083,592 185,176,440
Debt Service Fund 76,000,000 74,000,000 77,500,000 80,000,000 85,000,000 9,000,000
Total Operating Budget 851,239,504$ 893,574,322$ 954,113,568$ 1,050,186,060$ 1,082,198,147$ 230,958,643$
Revenue / 1 cent property tax
1,274,000
$
1,308,755
$
1,342,000
$
1,903,500
$
1,960,000
$
9
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Five-Year Budget Summary
Net Budget Summary
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
13
Adopted Interfund Net Proposed Interfund Net
2023-2024
Transfers
2023-2024
2024-2025
Transfers
2024-2025
General Fund 222,353,020$ (1,535,000)$ 220,818,020$ 231,114,555$ (760,500)$ 230,354,055$
Special Revenue Funds:
Governmental Library 118,601 - 118,601 80,100 - 80,100
Public Library 15,303,300 - 15,303,300 15,552,789 - 15,552,789
Solid Waste 4,802,792 - 4,802,792 4,806,453 - 4,806,453
Air Quality 160,000 - 160,000 160,000 - 160,000
Hotel-Motel Tax 10,500,000 (1,820,000) 8,680,000 11,500,000 (1,850,000) 9,650,000
Engineering and Public Works 25,162,347 (675,000) 24,487,347 25,259,250 (675,000) 24,584,250
Central Cafeteria 31,100,000 - 31,100,000 32,865,000 - 32,865,000
General Purpose School 660,686,000 (9,071,724) 651,614,276 675,860,000 (3,965,078) 671,894,922
747,833,040 (11,566,724) 736,266,316 766,083,592 (6,490,078) 759,593,514
Debt Service Fund 80,000,000 - 80,000,000 85,000,000 - 85,000,000
Total
1,050,186,060
$
(13,101,724)
$
1,037,084,336
$
1,082,198,147
$
(7,250,578)
$
1,074,947,569
$
Note: The interfund transfers and similar transactions shown above include only those items transferred or paid from one or more of the budgeted funds shown above to
another such budgeted fund. The total budget includes other transfer transactions involving funds that do not adopt an annual budget, which are not included above.
The amounts shown above are intended to eliminate the revenue/expenditure items that are "doubled up" when reported in each fund individually.
KNOX COUNTY, TENNESSEE
2024-2025 PROPOSED BUDGET
NET BUDGET SUMMARY
10
DEPARTMENT DEPT. ACTUAL ADOPTED REQUESTED PROPOSED
(Or Account Name) NUMBER FY 2023 FY 2024 FY 2025 FY 2025
GENERAL FUND:
Trustee Commission 101 3,453,278$ 3,100,000$ 3,300,000$ 3,300,000$
Leases & Subscriptions 101 4,889,935 - - -
Attorney General 1010010 3,751,309 4,458,041 4,713,495 4,713,495
Circuit Court Clerk 1010310 62,169 57,238 58,513 58,513
Civil Sessions Court Clerk 1010320 40,400 54,931 53,656 53,656
IV-D Child Support Clerk 1010330 934,086 958,626 983,640 983,640
Probate Court 1010610 48,792 50,039 54,164 54,164
Chancery Court 1010620 193,054 181,526 188,601 188,601
County Commission 1010910 655,389 662,197 704,641 704,641
County Commission - Discretionary 1010915 45,645 55,000 55,000 55,000
Internal Audit 1010920 718,745 875,343 868,358 868,358
Ethics Committee 1010926 52 1,800 1,800 1,800
Codes Commission 1010930 6,992 6,000 6,000 6,000
County Clerk 1011210 487,653 598,674 590,867 590,867
Criminal/4th Court Clerk Administration 1011505 132,402 91,400 91,400 91,400
4th Circuit Court Clerk 1011510 57,245 58,551 58,551 58,551
Criminal Court Clerk 1011520 105,796 106,266 106,966 106,966
Jury Related Expenses 1011525 149,146 220,700 220,700 220,700
Criminal Sessions Court Clerk 1011530 127,488 122,661 121,061 121,061
Criminal Court Technology Upgrades 1011531 102,557 - - -
Victims Advocate Program 1011533 89,330 67,500 67,500 67,500
Election Commission 1011810 2,518,216 2,699,461 2,765,949 2,765,949
Circuit Court Judges 1012110 14,541 22,676 22,676 22,676
4th Circuit Court Judges 1012120 9,246 13,506 13,506 13,506
Criminal Court Judges 1012130 68,449 75,631 77,031 77,031
Court Administrator & Magistrate 1012133 1,117,379 1,167,910 1,235,541 1,235,541
General Sessions Court Judge 1012140 2,211,853 2,251,839 2,314,069 2,314,069
Jury Commission 1012150 87,058 102,463 78,460 78,460
Juvenile Court-Judges 1012410 3,720,477 3,948,945 4,166,146 4,166,146
IV-D Magistrate Program 1012420 461,492 488,619 499,782 499,782
Juvenile Court-Clerk 1012710 851,031 904,981 930,378 930,378
Juvenile Service Center 1013010 3,504,558 4,376,768 5,066,141 5,066,141
Law Department 1013210 2,441,766 2,639,382 2,697,938 2,697,938
Law Department Outside Legal Fees 1013215 57,665 400,000 250,000 250,000
County Mayor 1013310 1,482,993 1,575,904 1,592,176 1,592,176
School Mania 1013312 52,066 - - -
One Book Read City 1013313 48 - - -
County Lobbying 1013315 72,750 75,000 75,000 75,000
Family Justice Center 1013362 55,314 - - -
Behavioral Health Urgent Care Center 1013365 840,000 840,000 840,000 840,000
KNOX COUNTY, TENNESSEE
2024-2025 PROPOSED BUDGET
EXPENDITURE SUMMARY BY FUND
11
Expenditure Summary By Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
14
Expenditure Summary By Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
15
DEPARTMENT DEPT. ACTUAL ADOPTED REQUESTED PROPOSED
(Or Account Name) NUMBER FY 2023 FY 2024 FY 2025 FY 2025
KNOX COUNTY, TENNESSEE
2024-2025 PROPOSED BUDGET
EXPENDITURE SUMMARY BY FUND
GENERAL FUND (Continued):
UT-Knox County Extension 1013370 491,522 592,966 563,385 563,385
Knox County Education Foundation 1013380 2,500,000 2,400,000 2,400,000 2,400,000
Human Resources 1013610 815,407 871,575 890,149 890,149
Benefits Administration 1013615 449,274 461,101 467,196 467,196
Tuition Assistance Program 1013625 36,329 25,000 25,000 25,000
Mentor Internship Program 1013630 8,065 50,000 50,000 50,000
Parks 1014801 344,656 481,500 481,500 481,500
Blue Trails/Greenway/Trails 1014802 262,338 249,878 226,941 226,941
Park Maintenance 1014810 2,486,675 2,617,979 2,616,618 2,616,618
Recreation Administration 1014830 771,808 951,366 1,061,492 1,061,492
Recreation Buildings 1014831 40,060 95,500 88,000 88,000
Tree/Bench Program 1014834 5,560 - - -
Sports & Recreation 1014836 963,766 1,165,701 1,115,179 1,115,179
Park Improvements 1014840 624,753 - - -
Special Events - Parks 1014842 18,435 - - -
Ball Fields 1014850 257,729 229,000 229,000 229,000
Sportspark 1014851 84,339 103,500 103,500 103,500
Tommy Schumpert Park 1014852 74,894 90,900 88,900 88,900
John Tarleton Park 1014853 89,048 82,300 82,300 82,300
Youth Sports 1014856 239,029 455,000 455,000 455,000
Adult Sports 1014857 38,663 69,400 69,400 69,400
Indigent Assistance 1015120 220,800 220,800 220,800 220,800
Defined Service Contracts 1015130 1,812,511 1,907,750 1,909,000 1,909,000
John Tarleton 1015135 1,013,348 1,043,748 1,075,061 1,075,061
Senior Center & Volunteer Services 1015142 317,066 320,324 323,783 323,783
West Knox Senior Center 1015145 118,453 128,747 130,558 130,558
South Knox Senior Center 1015146 135,524 164,333 153,683 153,683
Halls Senior Center 1015147 110,956 95,686 104,924 104,924
Corryton Senior Center 1015148 94,487 117,428 108,759 108,759
Carter Senior Center 1015149 109,948 110,420 111,648 111,648
Karns Senior Center 1015150 85,486 96,105 97,661 97,661
Veterans' Services Office 1015160 147,327 154,539 143,150 143,150
Community Development 1015165 431,869 565,757 749,520 749,520
Support Services 1015400 1,428,303 1,778,318 1,671,680 1,671,680
Preventive Health Services 1015403 1,234,500 1,944,558 1,946,289 1,946,289
Dental Services 1015406 1,417,903 1,528,640 1,534,475 1,534,475
Emergency Medical Services 1015409 690,671 868,815 3,254,578 3,254,578
12
DEPARTMENT DEPT. ACTUAL ADOPTED REQUESTED PROPOSED
(Or Account Name) NUMBER FY 2023 FY 2024 FY 2025 FY 2025
KNOX COUNTY, TENNESSEE
2024-2025 PROPOSED BUDGET
EXPENDITURE SUMMARY BY FUND
GENERAL FUND (Continued):
Food & Restaurant Inspections 1015412 948,635 1,113,112 1,011,830 1,011,830
Health Administration 1015415 1,120,303 1,260,882 1,611,648 1,611,648
Community Health 1015421 905,807 1,441,831 1,400,540 1,400,540
Knox County Medical Program 1015424 2,786,194 2,995,000 2,995,000 2,995,000
Pharmacy 1015433 914,724 1,333,926 1,058,910 1,058,910
Primary Care Services 1015436 306,989 306,989 306,989 306,989
School Health Programs 1015442 569,754 605,162 607,010 607,010
Ground Water Services 1015448 427,112 475,665 482,525 482,525
Vector Control Services 1015451 2,811 9,350 9,350 9,350
Disease Surveillance & Investigation 1015454 1,192,013 1,549,823 1,411,711 1,411,711
Vital Records 1015457 682,988 669,279 672,536 672,536
Women's Health Services 1015460 484,762 459,913 396,737 396,737
Workforce Development & Planning 1015463 267,351 212,990 308,244 308,244
West Clinic 1015465 552,805 628,209 595,103 595,103
Teague Clinic 1015466 217,189 - - -
Comm. Health Services Grant Match 1015467 366,194 200,000 200,000 200,000
Finance 1015710 2,602,185 2,647,324 2,809,618 2,809,618
Procurement 1016010 875,157 1,037,368 1,153,801 1,153,801
Property Development 1016015 363,941 382,283 388,015 388,015
Asset Management 1016020 259,198 289,539 293,045 293,045
Inoperable Car Lot 1016025 1,843 3,750 3,750 3,750
E-Government Purchasing 1016050 174,263 186,018 188,369 188,369
Property and Liability Insurance 1016310 66,794 67,433 67,433 67,433
Young Williams Animal Center 1016600 1,075,000 1,075,000 1,705,000 1,705,000
Knoxville - Knox County Planning 1016605 843,413 843,413 1,080,753 1,080,753
Geographic Information Systems 1016610 490,872 487,540 570,431 570,431
Payment To Cities 1016615 242,989 155,000 155,000 155,000
Emergency Management 1016620 140,732 390,922 305,452 305,452
Office of Housing Stability 1016625 - 340,000 150,000 150,000
Community Action Committee 1016635 2,055,155 2,055,100 2,055,100 2,055,100
Auditing Contract 1016930 273,746 325,000 325,000 325,000
Cost in Cases Charged to County 1016940 739,162 500,000 500,000 500,000
Non-Departmental 1016950 2,859,064 (2,644,953) (3,192,512) (3,192,512)
PBA Management 1016955 7,400,000 9,400,000 10,000,000 10,000,000
Employee Benefits - Retirement Contributions 1016980 1,236,927 1,380,000 1,530,600 1,530,600
MERP County Match 1016985 171,468 135,000 135,000 135,000
Community Mediation 1017210 132,603 170,000 170,000 170,000
Fire Prevention* 1017510 - - 762,721 762,721
Information Technology 1017910 6,281,862 7,142,011 7,291,244 7,291,244
Records Management 1017920 418,203 415,560 429,532 429,532
County I.T. Software & Hardware 1017930 2,048,441 3,030,000 3,180,000 3,180,000
13
Expenditure Summary By Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
16
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
17
DEPARTMENT DEPT. ACTUAL ADOPTED REQUESTED PROPOSED
(Or Account Name) NUMBER FY 2023 FY 2024 FY 2025 FY 2025
KNOX COUNTY, TENNESSEE
2024-2025 PROPOSED BUDGET
EXPENDITURE SUMMARY BY FUND
GENERAL FUND (Continued):
Sheriff's Department Merit System 1018110 289,476 318,455 301,762 301,762
Property Assessor 1018310 4,168,538 4,564,386 4,746,012 4,746,012
Equalization Board 1018320 23,249 27,801 27,803 27,803
Public Defender 1018510 2,571,649 3,008,945 3,222,191 3,222,191
Register of Deeds 1018710 52,840 69,735 69,735 69,735
Register of Deeds - Data Processing 1018720 271,435 275,100 190,000 190,000
Court Officers 1018900 15,230 29,368 29,368 29,368
Sheriff's Administration 1018903 1,921,463 1,934,500 1,934,500 1,934,500
Records & Communication 1018906 1,268,966 1,335,995 1,335,995 1,335,995
Training 1018912 489,574 274,550 274,550 274,550
Planning & Development 1018915 7,582 7,790 7,790 7,790
Stop Violence Against Women 1018918 38,429 66,500 66,500 66,500
Patrol & Cops Universal 1018921 72,992,653 88,942,277 92,182,699 92,182,699
Warrants 1018924 268,656 261,200 261,200 261,200
Detectives 1018927 284,336 236,250 236,250 236,250
Forensic 1018930 52,530 84,450 84,450 84,450
Juvenile Division 1018933 22,907 24,050 24,050 24,050
Special Teams 1018936 50,180 50,660 50,660 50,660
Victims' Rights 1018937 1,408 - - -
Senior Citizens Awareness 1018940 518 - - -
Narcotics 1018942 502,550 550,700 550,700 550,700
Vice 1018943 20,217 - - -
Internal Affairs 1018945 25,551 25,650 25,650 25,650
Theft 1018946 13,591 - - -
Organized Retail Crime 1018947 27,892 - - -
Special Services 1018948 67,393 108,500 108,500 108,500
DARE Program 1018951 17,744 - - -
Sexual Offender Registry 1018953 43,253 - - -
Interest Earned - Inmates 1018954 956 - - -
Honor Guard Golf Tournament 1018956 301 - - -
Auxiliary Services 1018957 370,062 427,916 447,570 447,570
Correctional Facilities & Batterer's Treat. 1018960 10,594,546 10,264,250 10,664,250 10,664,250
Video Courtroom 1018961 7,732 - - -
Helen Ross McNabb-Interchange 1018967 183,392 - - -
Jail Commissary 1018969 1,106,603 1,114,417 1,113,552 1,113,552
Medical Examiner - County 1018973 4,988,533 5,484,529 5,589,020 5,589,020
Sheriff's K-9 Donations 1018985 6,094 - - -
Officer Assistance 1018991 31,325 - - -
Sheriff's - Animal Control 1018993 72,332 82,600 - -
Sheriff's - Juvenile Court Officers 1018995 22,772 30,375 30,375 30,375
County Trustee 1019710 1,155,175 1,069,199 1,069,603 1,069,603
Operating Transfers: 1016645 19,388,609 3,259,221 1,925,500 1,925,500
Total General Fund
221,526,758$ 222,353,020$ 231,114,555$ 231,114,555$
*Fire Prevention transferred from Engineering & Public Works Fund (131) to the General Fund (101).
14
Expenditure Summary By Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
18
DEPARTMENT DEPT. ACTUAL ADOPTED REQUESTED PROPOSED
(Or Account Name) NUMBER FY 2023 FY 2024 FY 2025 FY 2025
KNOX COUNTY, TENNESSEE
2024-2025 PROPOSED BUDGET
EXPENDITURE SUMMARY BY FUND
GOVERNMENTAL LIBRARY FUND:
Operations 1140010 116,492$ 118,601$ 80,100$ 80,100$
PUBLIC LIBRARY FUND:
Public Library 1150010 12,823,823$ 13,092,656$ 13,327,539$ 13,327,539$
Public Library Maintenance 1150011 1,548,602 1,621,144 1,625,750 1,625,750
Read City USA 1150015 37,825 34,000 34,000 34,000
State General Library 1150020 642,235 430,500 430,500 430,500
Rothrock Estates 1150030 9,235 - - -
Leases & Subscriptions 115 699 - - -
Trustee Commission 115 136,544 125,000 135,000 135,000
Total Public Library Fund
15,198,963$ 15,303,300$ 15,552,789$ 15,552,789$
SOLID WASTE FUND:
Solid Waste Administration 1160110 253,315$ -$ -$ -$
Convenience Centers 1160120 3,979,992 4,144,376 4,144,030 4,144,030
Tire Transfer Program 1160310 399,693 407,534 409,660 409,660
Litter Program 1160320 29,059 122,882 124,763 124,763
Household Hazardous Waste 1160340 79,709 95,000 95,000 95,000
Leases & Subscriptions 116 6,044 - - -
Trustee Commission 116 31,710 33,000 33,000 33,000
Total Solid Waste Fund
4,779,522$ 4,802,792$ 4,806,453$ 4,806,453$
15
Expenditure Summary By Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
19
DEPARTMENT DEPT. ACTUAL ADOPTED REQUESTED PROPOSED
(Or Account Name) NUMBER FY 2023 FY 2024 FY 2025 FY 2025
KNOX COUNTY, TENNESSEE
2024-2025 PROPOSED BUDGET
EXPENDITURE SUMMARY BY FUND
AIR QUALITY FUND:
Clear Air 103 PM 2.5 1280015 105,037$ -$ -$ -$
Air Pollution 1280036 639,186 - - -
Permit Fees 1280040 301,905 160,000 160,000 160,000
Title V Program 1280050 96,780 - - -
Total Air Quality Fund *
1,142,908$ 160,000$ 160,000$ * 160,000$
HOTEL/MOTEL TAX FUND:
123 11,795,765$ 10,500,000$ 11,500,000$ 11,500,000$
ENGINEERING AND PUBLIC WORKS FUND:
Environment & Planning 1310110 2,330,475$ 2,573,505$ 2,877,543$ 2,877,543$
Land Development 1310120 875,500 1,323,103 1,086,195 1,086,195
Stormwater Compliance 1310130 488,244 525,373 544,319 544,319
Public Works Construction & Maintenance 1310210 15,886,693 16,304,787 16,945,702 16,945,702
Traffic Engineering 1310220 1,201,761 1,142,411 1,145,002 1,145,002
Subdivision Foreclosures 1310425 38,038 - - -
Subdivision Foreclosures 1310430 64,997 - - -
Fire Prevention** 1310510 750,880 790,325 - -
Building Codes 1310610 1,305,754 1,465,781 1,575,961 1,575,961
Code Enforcement 1310710 573,820 653,484 698,956 698,956
Soil Conservation 1310810 144,449 158,578 160,572 160,572
Leases & Subscriptions 131 888,743 - - -
Trustee Commission & Transfers 131 1,761,194 225,000 225,000 225,000
Total Engineering and Public Works Fund
26,310,548$ 25,162,347$ 25,259,250$ 25,259,250$
CENTRAL CAFETERIA FUND:
143 30,640,342$ 31,100,000$ 32,865,000$ 32,865,000$
GENERAL PURPOSE SCHOOL FUND:
141 596,119,338$ 660,686,000$ 675,860,000$ 675,860,000$
DEBT SERVICE FUND:
151 84,955,385$ 80,000,000$ 85,000,000$ 85,000,000$
Total Operating Budget
992,586,021
$
1,050,186,060
$
1,082,198,147
$
1,082,198,147
$
* Air Quality Fund contains both federal grant dollars and local funds. The proposed amount represents county
funding only. Federal grant awards will be submitted to commission for approval.
**Fire Prevention moved to the General Fund (101).
16
Expenditure Summary By Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
20
DEPARTMENT DEPT. ACTUAL ADOPTED REQUESTED PROPOSED
(Or Account Name) NUMBER FY 2023 FY 2024 FY 2025 FY 2025
KNOX COUNTY, TENNESSEE
2024-2025 PROPOSED BUDGET
EXPENDITURE SUMMARY BY FUND
INTERNAL SERVICE FUNDS:
Internal Service Funds are used to account for goods and services provided by County Departments to County
Departments and to account for common activities. Expected annual expenses are shown as additional information.
Vehicle Service Center Fund 261 3,390,082$ 3,189,685$ 3,550,969$ 3,550,969$
Mailroom Service Fund 268 353,645 341,473 356,167 356,167
Employee Benefits Fund 270 32,951,646 33,019,996 35,050,368 35,050,368
Risk Management Fund 266 3,154,206 6,050,000 6,019,954 6,019,954
Building Maintenance Fund 274 16,938,415 15,639,847 17,125,359 17,125,359
Technical Support Services Fund 276 2,458,881 2,144,221 2,295,037 2,295,037
Capital Leasing Fund 278 158,595 193,336 622,344 622,344
Self Insurance Fund 263 31,052,775 31,253,045 31,926,604 31,926,604
TOTAL INTERNAL SERVICE FUNDS
90,458,245$ 91,831,603$ 96,946,802$ 96,946,802$
SHERIFF'S DRUG CONTROL FUND:
The Sheriff's Drug Control Fund was established pursuant to an amendment of Tennessee Code Annotated Section
39-17-420. This fund is used to account for drug control activities restricted for drug enforcement, drug education
and non-recurring general law enforcement expenditures. This fund is primarily funded from the receipt of fines and
costs related to drug enforcement cases. Expected annual expenses are shown as additional information.
SHERIFF'S DRUG CONTROL FUND
122 441,980$ 603,000$ 603,000$ 603,000$
ENTERPRISE FUND:
Enterprise Funds are used to account for operations that provide services primarily to the general public on a user
charge basis. The County does not adopt an annual budget for its enterprise fund. The expected annual expenses
are shown as additional information.
THREE RIDGES GOLF COURSE FUND
401 1,872,241$ 1,585,000$ 1,915,600$ 1,915,600$
17
Expenditure Summary By Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
21
ACTUAL ADOPTED ADOPTED PROPOSED
FY 2023 FY 2023 FY 2024 FY 2025
GENERAL FUND:
County Property Taxes 137,163,697$ 133,638,000$ 138,436,840$ 142,835,400$
County Local Option Taxes 29,629,504 23,126,700 27,142,000 29,204,500
Wheel Tax 627,552 575,000 575,000 610,000
Licenses and Permits 3,000,164 3,160,500 3,071,000 2,945,500
Fines, Forfeitures, Penalty 2,516,936 1,014,700 1,609,300 945,150
Charges/Current Services 9,594,349 9,009,803 9,099,178 9,565,495
Other Local Revenue 10,193,474 4,868,365 8,413,771 8,479,036
Fees from Officials 16,658,778 13,035,000 13,160,000 15,330,000
State of Tennessee 12,707,618 9,132,581 12,233,664 13,010,964
Federal Government 1,835,077 1,656,900 1,771,900 1,546,500
Other Governments 333,418 208,000 799,750 310,000
Citizens Groups 126,046 - - -
Transfer from Other Funds 300,000 - - -
Other Financing Source: Lease & Subscription 4,889,935 - - -
Appropriation from Restricted Fund Balance - 582,071 605,162 832,010
Appropriation from Fund Balance - 3,500,000 3,500,000 3,500,000
Appropriation from Designated Fund Balance - 1,400,000 1,935,455 2,000,000
Increase in Equity Interest in Joint Venture 1,010,759 - - -
Total General Fund
230,587,307$ 204,907,620$ 222,353,020$ 231,114,555$
GOVERNMENTAL LIBRARY FUND:
County Local Option Taxes (Litigation Tax) 45,974$ 43,650$ 40,750$ 39,600$
Charges/Current Services 44 2,000 - -
Other Governments/Citizens Groups 30,000 30,000 30,000 30,000
Operating Transfers 35,000 35,000 35,000 10,500
Appropriation from Fund Balance - 8,876 12,851 -
Total Governmental Library Fund
111,018$ 119,526$ 118,601$ 80,100$
KNOX COUNTY, TENNESSEE
2024-2025 PROPOSED BUDGET
REVENUE SUMMARY BY FUND
18
Revenue Summary By Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
22
ACTUAL ADOPTED ADOPTED PROPOSED
FY 2023 FY 2023 FY 2024 FY 2025
KNOX COUNTY, TENNESSEE
2024-2025 PROPOSED BUDGET
REVENUE SUMMARY BY FUND
PUBLIC LIBRARY FUND:
Wheel Tax 12,981,811$ 12,325,000$ 12,500,000$ 12,750,000$
Charges/Current Services 179,112 100,000 150,000 175,000
Other Local Revenues 156,434 141,000 139,000 140,000
State of Tennessee 632,235 317,300 420,500 420,500
Federal Government 10,000 10,000 10,000 10,000
Other Governments/Citizens Groups 105,704 - - -
Operating Transfers 1,600,000 1,600,000 1,820,000 1,850,000
Appropriation from Fund Balance - 267,848 263,800 207,289
Total Public Library Fund
15,665,296$ 14,761,148$ 15,303,300$ 15,552,789$
SOLID WASTE FUND:
County Local Option Taxes 2,600,000$ 2,600,000$ 2,600,000$ 2,600,000$
Fines, Forfeitures, Penalty 150 - - -
Other Local Revenues 742,730 700,000 722,500 740,000
State of Tennessee 570,673 500,000 500,000 540,000
Operating Transfers 1,000,000 675,000 675,000 675,000
Appropriation from Fund Balance - 312,958 305,292 251,453
Total Solid Waste Fund
4,913,553$ 4,787,958$ 4,802,792$ 4,806,453$
AIR QUALITY FUND:
Charges/Current Services 489,897$ 160,000$ 160,000$ 160,000$
Other Local Revenues 70,330 - - -
Federal Government 201,031 - - -
Operating Transfers 300,000 - - -
Total Air Quality Fund
1,061,258$ 160,000$ 160,000$ 160,000$
HOTEL/MOTEL TAX FUND:
County Local Option Taxes 13,309,431$ 9,000,000$ 10,500,000$ 11,500,000$
Total Hotel/Motel Tax Fund
13,309,431$ 9,000,000$ 10,500,000$ 11,500,000$
19
Revenue Summary By Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
23
ACTUAL ADOPTED ADOPTED PROPOSED
FY 2023 FY 2023 FY 2024 FY 2025
KNOX COUNTY, TENNESSEE
2024-2025 PROPOSED BUDGET
REVENUE SUMMARY BY FUND
ENGINEERING AND PUBLIC WORKS FUND:
County Local Option Taxes 9,864,946$ 8,607,946$ 9,807,947$ 9,840,500$
Statutory Taxes 2,502,125 2,325,000 2,275,000 2,400,000
Wheel Tax - - 900,000 900,000
Licenses and Permits 2,606,990 2,600,000 2,600,000 2,750,000
Fines, Forfeitures, Penalty 9,825 150,000 150,000 175,000
Charges/Current Services 302,055 112,500 112,500 106,500
State of Tennessee 7,789,339 7,011,000 7,816,900 7,937,250
Operating Transfers 2,250,000 2,250,000 1,500,000 750,000
Other Financing Source: Lease & Subscription 888,743 - - -
Appropriation from Fund Balance - 300,000 - 400,000
Appropriation from Designated Fund Balance - 165,870 - -
Total Engineering and Public Works Fund
26,214,023$ 23,522,316$ 25,162,347$ 25,259,250$
CENTRAL CAFETERIA FUND:
33,838,183
$
27,855,000
$
31,100,000
$
32,865,000
$
GENERAL PURPOSE SCHOOL FUND:
County Property Taxes 113,152,627$ 109,060,000$ 105,457,240$ 100,704,400$
County Local Option Taxes 232,115,744 221,535,000 226,486,930 241,192,886
Wheel Tax 1,885,756 1,750,000 900,000 900,000
Licenses 43,524 36,000 36,000 36,000
Charges/Current Services 469,485 275,000 275,000 275,000
Other Local Revenue 10,488,310 6,171,100 9,800,000 4,225,000
State of Tennessee 257,897,171 250,483,000 316,080,830 326,876,714
Federal Government 725,050 600,000 600,000 600,000
Other Governments/Citizens Groups 19,069 - - -
Operating Transfers 393 1,500,000 1,050,000 1,050,000
Other Financing Source: Lease & Subscription 784,713 - - -
Appropriation from Designated Fund Balance - 89,900 - -
Total General Purpose School Fund
617,581,842$ 591,500,000$ 660,686,000$ 675,860,000$
DEBT SERVICE FUND:
County Property Taxes 60,820,590$ 58,456,000$ 68,362,320$ 78,209,200$
Other Local Revenue 3,567,904 1,666,314 1,651,964 1,636,535
Payment from General Purpose Schools 18,186,683 15,686,683 9,071,724 3,965,078
Appropriation from Fund Balance - 1,691,003 913,992 1,189,187
Total General Debt Fund
82,575,177$ 77,500,000$ 80,000,000$ 85,000,000$
Grand Total Budgeted Operating Funds
1,025,857,088
$
954,113,568
$
1,050,186,060
$
1,082,198,147
$
Dollar Amount Change 96,072,492$ 32,012,087$
Percentage Change 10.07% 3.05%
20
Revenue Summary By Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
24
Adopted Budget 2023-2024 222,353,020$
New Uses for 2024-2025:
2 Steps for employees (including deputies) 1,300,000$
UOPP Contribution 1,400,000
Building Operations 600,000
Ambulance Contract 2,300,000
Fire Prevention 762,721
Various Departmental Increases 2,398,814
Total FY 2025 Additions to Proposed Expenditures 8,761,535
Proposed 2024-2025 Budget 231,114,555$
Adopted Budget 2023-2024 222,353,020$
Projected Increases/(Decrease) in Revenues and Other Sources:
Increase in Property Tax Revenue 4,398,560$
Increase in Local Option Tax Revenue 2,062,500
Decrease in Licenses, Permits and Charges for Services (125,500)
Increase in Fees from Officials 2,170,000
Increase in Other Local Revenue 65,265
Increase in State of Tennessee Revenue 777,300
Decrease in Other Revenues and Other Sources (586,590)
Total FY 2025 Additions to Revenues and Other Sources 8,761,535
Proposed 2024-2025 Budget 231,114,555$
General Fund Analysis
Expenditures and Other Uses
Proposed Increases in Expenditures from FY 2024 to FY 2025
Revenues and Other Sources
Projected Increases/(Decreases) to Revenues and Other Sources
Amounts to Provide Funding for Additional Proposed Expenditures
21
General Fund Analysis
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
25
KNOX COUNTY, TENNESSEE
2024-2025 PROPOSED OPERATING BUDGET
2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025
Adopted Adopted Adopted Adopted Adopted Adopted Proposed
General Fund
103,707,857 108,114,952 104,774,871 109,526,100 109,217,522 116,501,022 121,685,946
80,000,000
85,000,000
90,000,000
95,000,000
100,000,000
105,000,000
110,000,000
115,000,000
120,000,000
125,000,000
130,000,000
General Fund without Sheriff's Office
2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025
Adopted Adopted Adopted Adopted Adopted Adopted Proposed
Public Safety
83,041,238 88,184,235 89,557,481 91,017,824 95,690,098 105,851,998 109,428,609
50,000,000
60,000,000
70,000,000
80,000,000
90,000,000
100,000,000
110,000,000
120,000,000
Sheriff's Office
2018-2019 2019-2020 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025
Adopted Adopted Adopted Adopted Adopted Adopted Proposed
Gen. Purpose Schools
484,530,000 506,652,000 507,827,000 542,000,000 591,500,000 660,686,000 675,860,000
480,000,000
500,000,000
520,000,000
540,000,000
560,000,000
580,000,000
600,000,000
620,000,000
640,000,000
660,000,000
680,000,000
700,000,000
General Purpose Schools
22
2024-2025 PROPOSED OPERATING BUDGET
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
26
2023-2024
Increase
2024-2025
General Government 166,531,979$ 5,714,734$ 172,246,713$
Public Safety 111,868,081 4,358,353 116,226,434
Debt Service 80,000,000 5,000,000 85,000,000
General Purpose Schools 660,686,000 15,174,000 675,860,000
1,019,086,060$ 30,247,087$ 1,049,333,147$
Central Cafeteria Fund is not included in the totals.
KNOX COUNTY, TENNESSEE
2024-2025 PROPOSED OPERATING BUDGET
INCREASE IN 2025 BUDGET FROM 2024 BUDGET
$-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
General Government Public Safety Debt Service General Purpose
Schools
Increase in Budget
23
2024-2025 PROPOSED OPERATING BUDGET
INCREASE IN 2025 BUDGET FROM 2024 BUDGET
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
27
KNOX COUNTY, TENNESSEE
2024-2025
PROPOSED BUDGET
ADOPTED PROPOSED
FY 2024 FY 2025
DEPARTMENT Full Time Part Time Full Time Part Time Full Time Part Time
(or account name)
GENERAL FUND:
Attorney General 1010010 42 1 42 2 0 1
IV-D Child Support Clerk 1010330 15 1 15 1 0 0
County Commission 1010910 2 0 * 2 0 * 0 0
Internal Audit 1010920 7 1 6 1 -1 0
Election Commission 1011810 15 6 15 6 0 0
Court Administrator & Magistrate 1012133 12 0 13 0 1 0
General Sessions Court Judges 1012140 12 0 12 0 0 0
Jury Commission 1012150 1 0 1 0 0 0
Juvenile Court- Judges 1012410 37 1 37 1 0 0
IV-D Magistrate Program 1012420 3 0 3 0 0 0
Juvenile Court-Clerk 1012710 14 0 14 0 0 0
Juvenile Service Center 1013010 64 0 65 0 1 0
Law Department 1013210 18 1 18 1 0 0
County Mayor 1013310 12 0 12 0 0 0
Human Resources 1013610 7 0 7 0 0 0
Benefits Administration 1013615 4 0 4 0 0 0
Blue Trails/Greenways/Trails 1014802 3 0 3 0 0 0
Park Maintenance 1014810 31 0 31 0 0 0
Recreation Administration 1014830 3 5 ** 3 5 ** 0 0
Sports & Recreation 1014836 14 0 14 0 0 0
Senior Center & Volunteer Services 1015142 3 2 3 2 0 0
West Knox Senior Center 1015145 2 1 2 1 0 0
South Knox Senior Center 1015146 3 1 3 1 0 0
Halls Senior Center 1015147 2 0 2 0 0 0
Corryton Senior Center 1015148 2 0 2 0 0 0
Carter Senior Center 1015149 2 0 2 0 0 0
Karns Senior Center 1015150 2 0 2 0 0 0
Veterans' Services 1015160 2 0 2 0 0 0
Neighborhoods & Community Development 1015165 6 0 6 0 0 0
Support Services 1015400 8 0 7 0 -1 0
Preventive Health Services 1015403 21 1 23 1 2 0
Dental Services 1015406 18 0 16 0 -2 0
Emergency Medical Services 1015409 0 0 1 1 1 1
Food & Restaurant Inspections 1015412 13 0 13 0 0 0
Health Administration 1015415 13 0 15 0 2 0
Community Development and Planning 1015421 18 0 17 0 -1 0
Pharmacy 1015433 1 0 1 0 0 0
School Health Programs 1015442 1 0 1 0 0 0
Ground Water Services 1015448 6 0 6 0 0 0
Disease Surveillance & Investigation 1015454 17 0 15 0 -2 0
Vital Records 1015457 4 0 4 0 0 0
Women's Health Services 1015460 4 1 3 1 -1 0
Community Health Services 1015463 2 0 3 0 1 0
West Clinic 1015465 9 0 8 0 -1 0
Finance 1015710 24 2 24 2 0 0
2024-2025
Change from
COUNTY BUDGETED POSITION COUNT
24
County Budgeted Position Count
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
28
KNOX COUNTY, TENNESSEE
2024-2025
PROPOSED BUDGET
ADOPTED PROPOSED
FY 2024 FY 2025
DEPARTMENT Full Time Part Time Full Time Part Time Full Time Part Time
(or account name)
2024-2025
Change from
COUNTY BUDGETED POSITION COUNT
GENERAL FUND (Continued):
Procurement 1016010 10 0 11 0 1 0
Property Development 1016015 3 0 3 0 0 0
Asset Management 1016020 4 0 4 0 0 0
E-Government Purchasing 1016050 2 0 2 0 0 0
Fire Prevention 1017510 0 0 8 0 8 0
Information Technology 1017910 54 1 55 1 1 0
Records Management 1017920 5 0 5 0 0 0
Sheriff's Department Merit System 1018110 4 0 4 0 0 0
Property Assessor 1018310 44 1 44 1 0 0
Equalization Board 1018320 0 8 0 8 0 0
Public Defender
1018510
30
2
34
2
4
0
Patrol 1018921 1,022 3 1,019 3 -3 0
Auxiliary Services 1018957 3 3 3 3 0 0
Jail Commissary 1018969 8 0 8 0 0 0
Medical Examiner 1018973 37 1 37 1 0 0
Total General Fund
1725
43
1735
45
10
2
GOVERNMENTAL LAW LIBRARY FUND:
Governmental Law Library Operations 1140010 1 0 0 0 -1 0
PUBLIC LIBRARY FUND:
Public Library Operations 1150010
137 64 137 64 0 0
Public Library Maintenance 1150011
5 0 50 00
Total Public Library Fund
142 64 142 64 0 0
SOLID WASTE FUND:
Convenience Centers 1160120 25 1 25 1 0 0
Tire Transfer Program 1160310 1 0 1 0 0 0
Litter Grant - County 1160320 2 1 2 1 0 0
Total Solid Waste Fund
28
2
28
2
0
0
AIR QUALITY FUND:
128
14 0 14 0 0 0
25
County Budgeted Position Count
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
29
KNOX COUNTY, TENNESSEE
2024-2025
PROPOSED BUDGET
ADOPTED PROPOSED
FY 2024 FY 2025
DEPARTMENT Full Time Part Time Full Time Part Time Full Time Part Time
(or account name)
2024-2025
Change from
COUNTY BUDGETED POSITION COUNT
ENGINEERING AND PUBLIC WORKS FUND:
Environment & Planning 1310110 14 1 14 1 0 0
Land Development 1310120 13 0 11 0 -2 0
Stormwater Compliance 1310130 4 1 4 1 0 0
Public Works Construction & Maintenance 1310210 87 1 86 1 -1 0
Traffic Engineering 1310220 7 1 7 1 0 0
Fire Prevention 1310510 8 0 0 0 -8 0
Building Codes 1310610 16 0 17 0 1 0
Code Enforcement 1310710 8 0 8 0 0 0
Soil Conservation 1310810 2 0 2 0 0 0
Total Engineering and Public Works Fund
159
4
149
4
-10
0
CENTRAL CAFETERIA FUND:
143 0 0 0 0 *** 0 0
GENERAL PURPOSE SCHOOL FUND
141 0 0 0 0 *** 0 0
VEHICLE SERVICE CENTER FUND
2610030 9 0 9 0 0 0
RISK MANAGEMENT FUND
2660010 9 0 9 0 0 0
MAILROOM SERVICE FUND
2680010 2 0 2 0 0 0
EMPLOYEE BENEFITS FUND
2700050 7 1 7 1 0 0
TECHNICAL SUPPORT SERVICES FUND
2760010 10 0 10 0 0 0
* Does not include Knox County's 11 Commissioners
** Does not include the Parks Temporary/Seasonal Employees
*** FY 2025 employees to be determined by the School Board within approved budget
NOTE: Does not include pooled positions. Pooled positions include election workers, interns, and seasonal help.
GRANTS
CDBG & Housing 7 0 23 0 16 0
Health Department 185 18 171 6
-14 -12
Judges - Drug Court 10 3 8 3 -2 0
Juvenile Services 3 0 3 0 0 0
Attorney General 1 0 1 0 0 0
Sheriff 11 3 42 1 31 -2
Solid Waste 5 0 4 0 -1 0
Total Grant Funds
222
24
252
10
30
-14
NOTE: In addition to the positions adopted in the County's budget, certain other positions are
funded from various grants. Budgets for such grants are generally adopted at the time the grant
is approved by the grantor.
26
County Budgeted Position Count
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
30
Proposed Funded
FY 2025
By
Chancery/Probate Court
Accounting/Case Management System 68,000$ Debt Proceeds
Juvenile Service Center
Idemia Live Scan System 30,000 Debt Proceeds
Sheriff's Office
Vehicles - Chargers- (10) Requested (10) Proposed 517,000 Debt Proceeds
Sedans - (10) Requested (10) Proposed 487,000 Debt Proceeds
Motorcycles - (2) Requested (2) Proposed 75,200 Debt Proceeds
Durangos - (12) Requested (12) Proposed 695,400 Debt Proceeds
Vans - (2) Requested (2) Proposed 117,400 Debt Proceeds
SWAT Bearcat - (1) Requested (1) Proposed 306,793 Debt Proceeds
Body Cameras 1,155,500 Debt Proceeds
Engineering & Public Works
WA673-CM Hunter Four Wheel Aligner 36,720 Debt Proceeds
Cat 299D3 XE Compact Track Loader (skid steer) 135,200 Debt Proceeds
John Deere 5095M Utility Tractor & Tiger Side Rotary Mower 121,350 Debt Proceeds
IT Department
vXrail Hardware Replacement 250,000 Debt Proceeds
Parks & Recreation Department
Windscreens 54,000 Debt Proceeds
Powell Tennis Court Renovation 43,000 Debt Proceeds
Tractor & Bush Hog 30,000 Debt Proceeds
MuscoVision Streaming Cameras 45,000 Debt Proceeds
Carry All - Emergency Services & Security Vehicle 60,000 Debt Proceeds
Field Groomer 42,000 Debt Proceeds
Reelmaster 3100-D 46,000 Debt Proceeds
Three Ridges Golf Course
Turf Aerator 37,000 Debt Proceeds
Public Library
IT Equuipment 170,000 Debt Proceeds
TOTAL CAPITAL OUTLAY
4,522,563$ Funded by Debt Proceeds
Note: Vehicle purchases are contingent on an older vehicle being turned in for every new vehicle purchased.
KNOX COUNTY, TENNESSEE
2024-2025 PROPOSED BUDGET
CAPITAL OUTLAY DETAIL
27
Capital Outlay Detail
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
31
Proposed
AGENCY Program FY 2025
GENERAL FUND:
Big Brothers & Big Sisters of East Tennessee One to One Mentoring 9,500$
Blount Partnership Economic Development 31,250
Boys & Girls Club of the Tennessee Valley Project Learn 15,000
CASA * Advocates 10,000
Catholic Charities* Children's Emergency Shelter 44,500
Childhelp Tennessee Children's Advocacy Center 45,000
Community Mediation Center Mediation Project 22,250
Disabled American Veterans Hospital Service Officer/Transport 10,000
East Tennessee Community Design Center DesignWorks 15,000
East Tennessee Economic Development Agency Economic Development 100,000
Emerald Youth Foundation JustLead Learning Lab 15,000
Epilepsy Foundation of East TN Epilepsy Education & Awareness 10,000
Friends of Literacy Improving Early Childhood Literacy 20,000
Helen Ross McNabb Shelter Services/Victim Services 100,000
Interfaith Health Clinic Healthcare for the Working Uninsured 56,000
Keep Knoxville Beautiful Community Beautification 15,000
Knoxville Chamber Economic Development 1,270,500
Knoxville Leadership Foundation Amachi Knoxville 15,000
Mental Health Association of East Tennessee Early Intervention/Recovery Call Center 30,000
Muse Knoxville Muse Ambassador Program 15,000
Raising a Voice Human Trafficking 10,000
West Knox Farragut Chamber Economic Development 50,000
Total -- General Fund 1,909,000$
*These will be funded as a sole source contract through Juvenile Court Judges.
KNOX COUNTY, TENNESSEE
2024-2025 PROPOSED BUDGET
DEFINED SERVICE CONTRACTS
28
Dened Service Contracts - General Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
32
Proposed
AGENCY FY 2025
HOTEL / MOTEL TAX FUND:
Arts & Cultural Alliance of Greater Knoxville 425,000$
Beck Cultural Exchange Center 75,000
Legacy Parks 125,000
Asian Culture Center 35,000
Visit Knoxville 4,600,000
Women's Basketball Hall of Fame 175,000
Zoo Knoxville Capital 775,000
Zoo Knoxville Operating 175,000
Total -- Hotel/Motel Tax Fund
6,385,000
TOTAL CONTRACTUAL AGENCIES
8,294,000
$
KNOX COUNTY, TENNESSEE
2024-2025 PROPOSED BUDGET
DEFINED SERVICE CONTRACTS
29
Dened Service Contracts - Hotel/Motel Tax Fund
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
33
Adopted Adopted Proposed
Fund FY 2023 FY 2024 FY 2025
General Planned Use of Fund Balance 3,500,000$ 3,500,000$ 3,500,000$
Governmental Law Library Planned Use of Fund Balance 8,876 12,851 -
Public Library Planned Use of Fund Balance 267,848 263,800 207,289
Solid Waste Planned Use of Fund Balance 312,958 305,292 251,453
Engineering & Public Works Planned Use of Fund Balance 300,000 - 400,000
Debt Service ** Planned Use of Fund Balance 1,691,003 913,992 1,189,187
TOTAL
6,080,685
$
4,995,935
$
5,547,929
$
General Fund Actual Undesignated/Unassigned Fund Balances:
for fiscal years ended 2012 - 2025
* These amounts are offset by actual expenditures less than allowed budget and actual
revenues in excess of budget estimates.
** The Debt Service Fund is simply monies set aside to make debt payments. These funds are to be used
only for that purpose. These amounts are in accordance with the County's long-term Capital Improvement Plan.
2025 - 81,484,625 (estimated)
2022 - 81,986,332
2021 - 81,158,547
2017 - 63,901,759
2015 - 55,853,075
2020 - 72,582,889
2024 - 84,984,625 (estimated)
2023 - 84,984,625
2018 - 65,921,820
2013 - 51,452,742
2012 - 44,259,130
2014 - 53,026,996
2019 - 68,113,462
KNOX COUNTY, TENNESSEE
2024-2025 PROPOSED BUDGET
GENERAL COUNTY APPROPRIATIONS FROM UNRESTRICTED FUND BALANCE *
Purpose
2016 - 60,783,057
30
General County Appropriations From Unrestricted Fund Balance*
Proposed Budget
34
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Adopted Adopted Proposed
Fund FY 2023 FY 2024 FY 2025
General Purpose Schools Planned Use of Fund Balance -$ -$ -$
TOTAL
-
$
-
$
-
$
General Purpose Schools Proposed Budget 675,860,000$
Required 3% Fund Balance 3%
Minimum Required Fund Balance FY 2025 20,275,800
06/30/24 Estimated Available
Fund Balance 103,000,000
Excess of Estimated FY 2024 Available Fund
Balance over FY 2025 Required Balance 82,724,200$
* These amounts are offset by actual expenditures less than allowed budget and actual
revenues in excess of budget estimates.
Note: The 3% required fund balance is in reference to TCA code 49-3-352.
Purpose
KNOX COUNTY, TENNESSEE
2024-2025 PROPOSED BUDGET
SCHOOLS APPROPRIATIONS FROM AVAILABLE FUND BALANCE *
31
Schools Appropriations from Available Fund Balance*
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
35
Knox County, Tennessee
Current Property Tax Revenue History
Budget vs. Actual 2013-2023
Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Adopted Proposed
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
General 98,912,179 100,450,661 102,762,655 105,768,065 107,121,173 109,609,515 111,832,128 113,173,698 116,259,064 118,540,754 122,775,736 124,184,340 127,870,400
Debt 31,611,121 32,102,801 51,381,452 51,248,324 51,903,952 52,957,271 54,031,115 54,679,288 56,169,966 57,272,353 59,317,615 67,612,320 77,459,200
Schools 110,128,981 111,841,930 94,199,038 95,954,319 97,181,879 98,525,119 100,522,968 101,728,870 104,502,224 106,553,159 110,355,166 104,007,240 99,254,400
Total 240,652,281 244,395,392 248,343,145 252,970,708 256,207,004 261,091,905 266,386,211 269,581,856 276,931,254 282,366,266 292,448,517 295,803,900 304,584,000
Budget 238,124,000 243,080,000 248,240,000 251,024,000 256,128,000 262,624,000 264,364,000 270,088,000 270,088,000 277,456,060 284,504,000
Favorable
(Unfavorable)
2,528,281 1,315,392 103,145 1,946,708 79,004 (1,532,095) 2,022,211 (506,144) 6,843,254 4,910,206 7,944,517
% Increase
(Decrease) 1.56% 1.62% 1.86% 1.28% 1.91% 2.03% 1.20% 2.73% 1.96% 3.57%
32
Current Property Tax Revenue History
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
36
Knox County, Tennessee
Sales Tax Revenue History
Budget vs. Actual 2013-2023
Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Adopted Proposed
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
General 4,429,692 4,032,931 4,912,938 4,414,514 4,880,741 5,873,205 6,125,667 6,918,651 8,941,923 10,392,692 11,003,386 10,900,000 11,000,000
Solid Waste 2,400,000 2,400,000 2,400,000 2,500,000 2,500,000 2,500,000 2,600,000 2,500,000 2,400,000 2,600,000 2,600,000 2,600,000 2,600,000
Engineering 4,549,639 4,658,329 5,295,576 5,007,062 5,344,674 6,063,356 6,318,586 6,820,403 8,213,116 9,408,501 9,850,728 9,800,000 9,825,000
Schools 108,117,828 108,909,261 136,377,686 144,235,468 146,317,985 151,730,634 157,919,441 163,205,862 186,667,677 215,187,184 231,207,997 225,687,930 240,496,886
School Const. 19,407,316 19,516,096 - - - - - - - - - - -
Total 138,904,475 139,516,617 148,986,200 156,157,044 159,043,400 166,167,195 172,963,694 179,444,916 206,222,716 237,588,377 254,662,111 248,987,930 263,921,886
Budget 137,569,500 141,477,100 142,018,000 150,670,000 157,228,000 160,970,000 163,411,000 174,300,000 164,650,000 195,237,000 241,186,000
Favorable
(Unfavorable) 1,334,975 (1,960,483) 6,968,200 5,487,044 1,815,400 5,197,195 9,552,694 5,144,916 41,572,716 42,351,377 13,476,111
% Increase
(Decrease) 0.44% 6.79% 4.81% 1.85% 4.48% 4.09% 3.75% 14.92% 15.21% 7.19%
33
Sales Tax Revenue History
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
37
Knox County, Tennessee
Wheel Tax Revenue History
Budget vs. Actual 2013-2023
Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Actual Adopted Proposed
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
General 504,302 519,752 534,818 532,699 549,150 556,116 572,282 564,983 595,939 602,007 627,552 575,000 610,000
Library 10,432,198 10,928,350 10,886,910 11,019,627 11,359,939 11,504,043 11,838,462 11,687,477 12,327,843 12,453,366 12,981,811 12,500,000 12,750,000
Engineering - - - - - - - - - - - 900,000 900,000
Schools 1,515,396 1,561,822 1,607,094 1,600,726 1,650,161 1,671,093 1,719,672 1,697,739 1,790,760 1,808,993 1,885,756 900,000 900,000
Total 12,451,896 13,009,924 13,028,822 13,153,052 13,559,250 13,731,252 14,130,416 13,950,199 14,714,542 14,864,366 15,495,119 14,875,000 15,160,000
Budget 12,528,176 12,575,000 12,650,000 13,075,000 13,100,000 14,000,000 13,600,000 14,000,200 14,350,000 14,325,000 14,650,000
Favorable
(Unfavorable) (76,280) 434,924 378,822 78,052 459,250 (268,748) 530,416 (50,001) 364,542 539,366 845,119
% Increase
(Decrease) 4.48% 0.15% 0.95% 3.09% 1.27% 2.91% -1.28% 5.48% 1.02% 4.24%
34
Wheel Tax Revenue History
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
38
Knox County, Tennessee
Spendable Fund Balance Totals Fiscal Years 2019-2024
Actual Actual Actual Actual Actual Estimated
Fiscal Year Ended June 30: 2019 2020 2021 2022 2023 2024
General Fund:
Spendable Fund Balance 75,170,790 81,434,074 92,458,951 92,213,628 100,206,342 96,706,342
Debt Service Fund:
Spendable Fund Balance 15,308,850 14,895,594 15,476,685 23,083,288 20,703,080 19,789,088
Governmental Library Fund:
Spendable Fund Balance 38,423 37,922 44,895 45,149 39,675 39,675
Public Library Fund:
Spendable Fund Balance 2,224,977 1,948,114 2,228,212 2,190,642 2,649,576 2,442,287
Solid Waste Fund:
Spendable Fund Balance 1,268,881 1,281,226 1,133,947 1,132,970 1,267,001 1,015,548
Hotel-Motel Tax Fund:
Spendable Fund Balance 1,863,388 1,614,606 1,942,579 3,868,686 5,382,352 5,382,352
Engineering & Public Works Fund:
Spendable Fund Balance 4,465,035 5,531,196 7,297,681 10,294,502 10,197,977 9,797,977
General Purpose School Fund:
Spendable Fund Balance 25,023,225 26,711,493 56,885,912 90,103,459 111,773,018 111,773,018
Note: Spendable fund balance includes all amounts except those not in spendable form.
Items not in spendable form include the portion of fund balance related to items not expected to be converted to
cash (inventories, prepaid items, etc.) as well as long-term receivables and the County's investment in joint venture.
35
Spendable Fund Balance History
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
39
TO: Knox County Commission
FROM: Glenn Jacobs, Knox County Mayor
DATE: May 6, 2024
SUBJECT: Proposed Capital Plan for FY 2025 to FY 2029
Enclosed you will find the Mayor’s proposed Capital Plan for FY 2025 - FY 2029. Proposed
funding for new projects has been included for projects deemed to be needed for the citizens of
Knox County, primarily in the areas of education and County highway projects.
If you approve this capital plan, the County’s debt levels will include an increase of $39.1
million over the five years of this plan. That is, our proposed general obligation bond issuance
for new projects will exceed the County’s payment of debt principal in total over the five-year
period by $39.1 million. This will provide funds for several needed new projects and continued
funding for numerous necessary projects currently underway.
Please note the following as you review this proposal:
This plan assumes no new taxes for debt service.
The total proposed over the upcoming 5 years totals $369.4 million. The plan provides funding
for projects that need to proceed, while limiting the amount of new borrowing in accordance
with our commitment to Knox County taxpayers to maintain the County’s debt levels at
levels no higher than necessary to accomplish needed projects.
Note that 81% of the funding
for projects included in this plan is for education and for engineering and public works, functions
necessary for the benefit and safety of Knox County citizens.
This Plan provides for funding for projects to address population growth in Farragut, Western
Heights, and South Knoxville. The plan also includes funding for major renovations to three
existing middle schools. These projects have been deemed necessary to ensure that the
facilities needed for education of our Knox County student population are adequate for their
needs. In addition, funding for systemwide upgrades for security, HVAC systems, and roofs
is included. The proposed plan includes new funding for school projects totaling $348.8
million, spread out over the five-year period included in this plan. Knox County Schools plan
to obtain $21.9 million of the project funding from sources other than debt proceeds.
The plan includes $87.2 million for engineering and public works projects, primarily for road
and highway construction and improvements and upgrades to existing roads. This funding
will provide funds for needed safety improvements as well as for new and upgraded roads
that will be needed for economic growth.
I welcome discussion of this proposed plan and look forward to your comments. Approving this
plan will allow the County to make numerous needed improvements, while at the same time
exercising the restraint required to avoid undue burden on the taxpayers of Knox County.
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
40
CAPITAL IMPROVEMENT PLAN
FY 2025 THROUGH FY 2029
CAPITAL IMPROVEMENT PLAN POLICY
37
Knox County has established a set of policies that cover the process of preparing the
Capital Improvement Plan. Below are the major factors involved in the process:
A. Construction projects and capital purchases that generally cost in the aggregate more
than $100,000 and/or have a useful life of greater than seven years will be included in
the Capital Improvement Plan. Furniture, fixtures and equipment purchased for major
additions or renovations will be included in the plan; all other regular maintenance
and capital purchases less than $100,000 will be included in the operating budget.
B. The purpose of the Capital Improvement Plan is to plan, schedule, and anticipate
financing for capital projects for the next five years.
C. Department Heads and Elected Officials will prepare the project proposals and
present the requests to the Finance Department. The Public Building Authority will
assist with the calculation of project costs and schedules. The project proposals from
the Knox County School System will be forwarded to the Finance Department once
the Knox County School Board adopts its request. Operating costs associated with the
project must be provided by the department or elected official and are not included in
the Capital Improvement Plan.
D. The Knox County Finance Department and County Mayor will review the project
requests and make recommendations to the County Commission. The final plan
recommended by the County Mayor includes the financing of the projects
recommended. Financing for the capital budget will come from General Obligation
Bonds and other sources. If a specific current revenue source is identified for a
project, then that funding is included in the plan.
E. Budget appropriations for projects included in the first year of the approved Capital
Improvement Plan, for which financing is planned for the upcoming fiscal year, are
required to be approved by the County Commission. Budgetary approval for projects
planned for the subsequent years, for which the financing is planned in those future
years, is generally not obtained during the first year of the Capital Improvement Plan
and is subject to revision in subsequent years’ Capital Improvement Plans as the
expected capital needs, and anticipated availability of the related financing, may
change in response to future economic conditions and other circumstances.
2025-2029 Capital Improvement Plan
Capital Improvement Plan Policy
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
41
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Total
Countywide Projects 15,150,000$ 11,150,000$ 300,000$ 300,000$ 300,000$ 27,200,000$
Public Libraries 707,437 100,000 100,000 100,000 100,000 1,107,437
Parks and Recreation 870,000 200,000 200,000 200,000 200,000 1,670,000
Building Improvements/Major Maintenance 2,000,000 1,500,000 1,500,000 1,500,000 1,500,000 8,000,000
Engineering and Public Works 14,870,000 15,890,000 16,400,000 20,000,000 20,000,000 87,160,000
Knox County Schools 79,300,000 82,200,000 25,500,000 17,100,000 19,600,000 223,700,000
Total Projects
112,897,437
111,040,000
44,000,000
39,200,000
41,700,000
348,837,437
Major Equipment 4,522,563 4,000,000 4,000,000 4,000,000 4,000,000 20,522,563
Total Recommended Capital Improvements
117,420,000
$
115,040,000
$
48,000,000
$
43,200,000
$
45,700,000
$
369,360,000
$
Recommended
CAPITAL IMPROVEMENT PLAN
FY 2025 THROUGH FY 2029
RECOMMENDED PROJECTS SUMMARY
Countywide
Projects
12%
Building
Improvements/
Major Maintenance
2%
Engineering and
Public 13%
Education
68%
Other
5%
Recommended Capital Improvements
FY 2025
38
Recommended Projects Summary
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
42
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Total
Recommended 117,420,000$ 115,040,000$ 48,000,000$ 43,200,000$ 45,700,000$ 369,360,000$
Total Recommended Uses of Funds
117,420,000
$
115,040,000
$
48,000,000
$
43,200,000
$
45,700,000
$
369,360,000
$
FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 Total
General Obligation Bonds-Issued for:
County Projects 33,120,000$ 27,840,000$ 22,500,000$ 26,100,000$ 26,100,000$ 135,660,000$
Schools Projects 61,800,000 77,800,000 25,500,000 17,100,000 19,600,000 201,800,000
Total Issued for New Projects 94,920,000 105,640,000 48,000,000 43,200,000 45,700,000 337,460,000
Funding to be Provided from Sources
Other Than Debt Proceeds:
County Projects 5,000,000 5,000,000 - - - 10,000,000
Schools Projects 17,500,000 4,400,000 - - - 21,900,000
Total Sources of Funds 117,420,000$ 115,040,000$ 48,000,000$ 43,200,000$ 45,700,000$ 369,360,000$
Planned Principal Payments on Bonds 49,410,884$ 54,419,653$ 59,296,192$ 63,724,055$ 66,255,989$ 293,106,773$
Planned Bond Issuance (94,920,000) (105,640,000) (48,000,000) (43,200,000) (45,700,000) (337,460,000)
Net Reduction in (Addition to)
Bond Principal Balance
(45,509,116)
$
(51,220,347)
$
11,296,192
$
20,524,055
$
20,555,989
$
(44,353,227)
$
Expected Effect on Bonded Debt
Uses of Funds
Sources of Funds
CAPITAL IMPROVEMENT PLAN
FY 2025 THROUGH FY 2029
SOURCES AND USES OF FUNDS
39
Sources and Uses of Funds
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
43
Description
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Total
Energy Management Project 12,000,000$ 8,000,000$ -$ -$ -$ 20,000,000
Emergency Vehicle Operations Course 1,750,000 1,750,000 - - - 3,500,000
ADA Remediation 1,200,000 1,200,000 - - - 2,400,000
General Project Management 200,000 200,000 300,000 300,000 300,000 1,300,000
Total Countywide Projects 15,150,000$ 11,150,000$ 300,000$ 300,000$ 300,000$ 27,200,000$
Recommended
CAPITAL IMPROVEMENT PLAN
FY 2025 THROUGH FY 2029
COUNTYWIDE PROJECTS
40
Countywide Projects
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
44
Description
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Total
Library Network InfrstructureFiber/Copper Cable Upgrades 705,565$ -$ -$ -$ -$ 705,565$
Various Library Projects 1,872 100,000 100,000 100,000 100,000 401,872
Total Public Libraries 707,437$ 100,000$ 100,000$ 100,000$ 100,000$ 1,107,437$
Library facilities upgrades include various long-lived upgrades, including technological improvements, to the Knox County Public Library System's
19 locations (Lawson McGhee main library, plus 18 branches and facilities located throughout Knox County).
Recommended
CAPITAL IMPROVEMENT PLAN
PUBLIC LIBRARIES
FY 2025 THROUGH FY 2029
41
Public Libraries
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
45
Description
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Total
Hardin Valley Community Building 870,000$ -$ -$ -$ -$ 870,000$
Various Park Upgrades - 200,000 200,000 200,000 200,000 800,000
Total Parks and Recreation
870,000
$
200,000
$
200,000
$
200,000
$
200,000
$
1,670,000
$
Recommended
CAPITAL IMPROVEMENT PLAN
FY 2025 THROUGH FY 2029
PARKS AND RECREATION
42
Parks and Recreation
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
46
Description
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Total
City / County Building (CCB) (County Portion) 1,426,000$ 1,500,000$ 1,500,000$ 1,500,000$ 1,500,000$ 7,426,000$
Juvenile Justice Center 225,000 - - - - 225,000
Election Commission 40,000 - - - - 40,000
Summer Place Parking Garage 60,000 - - - - 60,000
Heath Department 75,000 - - - - 75,000
Family Justice Center 100,000 - - - - 100,000
Flooring Replacement-Various Locations 74,000 - - - - 74,000
Total Building Improvements/
Major Maintenance 2,000,000$ 1,500,000$ 1,500,000$ 1,500,000$ 1,500,000$ 8,000,000$
Building Improvements and Major Maintenance includes additions and major renovations to County facilities, including
the County's portion of the City-County Building shared with the City of Knoxville.
Items in this category are needed to expand or improve County facilities and to maintain existing facilities in good working order.
Recommended
CAPITAL IMPROVEMENT PLAN
FY 2025 THROUGH FY 2029
BUILDING IMPROVEMENTS/MAJOR MAINTENANCE
43
Building Improvements/Major Maintenance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
47
Description
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Total
Highways:
Schaad Road
4,000,000
$
4,000,000
$
4,000,000
$
2,000,000
$
-
$
14,000,000
$
Hardin Valley Road Improvements
2,250,000
1,000,000
5,000,000
4,000,000
4,000,000
16,250,000
Canton Hollow Road Improvements
-
2,000,000
-
-
-
2,000,000
Coward Mill Widening
2,000,000
2,000,000
-
-
-
4,000,000
Carter/Ridgeview & Tazewell Pike
200,000
600,000
600,000
-
-
1,400,000
Advance Knox Infrastructure Improvements
-
-
-
5,400,000
5,400,000
10,800,000
Geometric Improvements
300,000
300,000
300,000
300,000
300,000
1,500,000
Couch Mill Roundabout
500,000
500,000
-
-
-
1,000,000
Marietta Church Roundabout
600,000
-
-
-
-
600,000
Wayland Turn Lane
350,000
990,000
-
-
-
1,340,000
Pedestrian Improvements
150,000
100,000
100,000
100,000
100,000
550,000
Bluegrass Elementary School Sidewalk Improvements
200,000
1,000,000
-
-
-
1,200,000
Gibbs Pedestrian Bridge
-
500,000
-
-
-
500,000
Powell Pedestrian Bridge
920,000
-
-
-
-
920,000
Everett/Watt LIC
-
-
4,000,000
6,000,000
8,000,000
18,000,000
Bridge Repair/Replacement
150,000
150,000
200,000
200,000
200,000
900,000
General Culvert Repairs
150,000
150,000
150,000
250,000
250,000
950,000
Neighborhood Drainage Improvements
150,000
-
-
-
-
150,000
Hardin Valley Drainage Master Plan
500,000
-
-
-
-
500,000
First Creek Watershed
200,000
-
-
-
-
200,000
Cedar Bluff Flood Mitigation
500,000
500,000
250,000
250,000
250,000
1,750,000
Stormwater
150,000
-
-
-
-
150,000
TDOT Partnerships
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
5,000,000
Interagency-Private Partnerships
250,000
250,000
250,000
250,000
250,000
1,250,000
Lovell/Gilbert Signalization
100,000
600,000
300,000
-
-
1,000,000
Traffic Signal Modernization
250,000
250,000
250,000
250,000
250,000
1,250,000
Total Engineering and Public Works
14,870,000
$
15,890,000
$
16,400,000
$
20,000,000
$
20,000,000
$
87,160,000
$
Recommended
CAPITAL IMPROVEMENT PLAN
FY 2025 THROUGH FY 2029
ENGINEERING AND PUBLIC WORKS
44
Engineering and Public Works
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
48
Description
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Total
Physical Plant Upgrades (See note) 4,000,000$ 3,000,000$ 3,000,000$ 3,000,000$ 3,000,000$ 16,000,000$
Roof Upgrades 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 15,000,000
HVAC Upgrades 6,000,000 6,000,000 6,000,000 6,000,000 6,000,000 30,000,000
300,000 300,000 300,000 300,000 300,000 1,500,000
Security Upgrades 2,000,000 2,000,000 2,000,000 2,000,000 2,000,000 10,000,000
School Accessibility 300,000 300,000 300,000 300,000 300,000 1,500,000
Environmental Testing and Remediation 200,000 200,000 200,000 200,000 200,000 1,000,000
Technology Upgrades 300,000 300,000 300,000 300,000 300,000 1,500,000
Systemwide Drives, Parking and Paving 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 5,000,000
Fire Alarm System Upgrades/Carbon Monoxide Detectors 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 5,000,000
Bearden Middle School Space Upgrade - 5,500,000 - - - 5,500,000
South Knox Solution 3,500,000 - - - 2,500,000 6,000,000
Farragut Solution 47,700,000 - - - - 47,700,000
Mechanicsville/Lonsdale/Beaumont Solution - 59,600,000 3,000,000 - - 62,600,000
Halls Middle Gym Replacement and Drive Improvements 10,000,000 - - - - 10,000,000
Gresham Middle Gymnasium - - 5,400,000 - - 5,400,000
Total School Projects 79,300,000$ 82,200,000$ 25,500,000$ 17,100,000$ 19,600,000$ 223,700,000$
Total School Projects 79,300,000$ 82,200,000$ 25,500,000$ 17,100,000$ 19,600,000$ 223,700,000$
Less: Funding to be provided from sources other than debt proceeds (17,500,000) (4,400,000) - - - (21,900,000)
Total Planned Debt Issuance
61,800,000
$
77,800,000
$
25,500,000
$
17,100,000
$
19,600,000
$
201,800,000
$
Note: Physical plant upgrades consist of major maintenance and upgrades to various existing facilities, which help keep the facilities in good working order.
The following projects funding was appropriated in FY24:
1. Sterchi Renovation - $17,000,000
2. Mechanicsville/Lonsdale/Beaumont (MLB) Solution - $3,400,000
Foundation Stabilization
Recommended
CAPITAL IMPROVEMENT PLAN
FY 2025 THROUGH FY 2029
KNOX COUNTY SCHOOLS
45
Knox County Schools
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
49
Description
FY 2025
FY 2026
FY 2027
FY 2028
FY 2029
Total
Engineering and Public Works 293,270$ -$ -$ -$ -$ 293,270$
Information Technology Equipment 250,000 - - - - 250,000
Sheriff's Office 3,354,293 - - - - 3,354,293
Parks and Recreation 320,000 - - - - 320,000
Three Ridges Golf Course 37,000 - - - - 37,000
Public Library 170,000 - - - - 170,000
Chancery/ProbateCourt 68,000 - - - - 68,000
Juvenile Service Center 30,000 - - - - 30,000
Other Equipment-Various - 4,000,000 4,000,000 4,000,000 4,000,000 16,000,000
Total Major Equipment 4,522,563$ 4,000,000$ 4,000,000$ 4,000,000$ 4,000,000$ 20,522,563$
Major equipment includes the non-routine acquisition of long-lived capital equipment.
These items are planned to be acquired from debt proceeds, which will be repaid
over a shorter period than debt that will be issued for longer-term capital expenditures for
buildings and building improvements.
This process will match the useful lives of the capital assets with the repayment of the related debt.
CAPITAL IMPROVEMENT PLAN
FY 2025 THROUGH FY 2029
MAJOR EQUIPMENT
Recommended
46
Major Equipment
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
50
Knox County General Obligation Debt
Projected Changes in Bonded Debt Balances
Year Total Expected Increase Total Expected Increase Total Expected Increase
Ending Planned Bond Bond Principal (Decrease) in Outstanding Debt, Planned Bond Bond Principal (Decrease) in Outstanding Debt, Planned Bond Bond Principal (Decrease) in Outstanding Debt,
June 30,
Proceeds
Payments
Outstanding Debt
End of Year
Proceeds
Payments
Outstanding Debt
End of Year
Proceeds
Payments
Outstanding Debt
End of Year
2011
(Audited)
404,761,105$ 286,425,363$ 691,186,468$
2012
(Audited)
17,090,000$ 28,916,145$ (11,826,145)$ 392,934,960$ 18,815,000$ 29,159,557$ (10,344,557)$ 276,080,806$ 35,905,000$ 58,075,702$ (22,170,702)$ 669,015,766$
2013
(Audited)
- 18,470,460 (18,470,460) 374,464,500 - 18,928,821 (18,928,821) 257,151,985 - 37,399,281 (37,399,281) 631,616,485
2014
(Audited)
20,962,906 18,540,042 2,422,864 376,887,364 18,112,094 19,754,239 (1,642,145) 255,509,840 39,075,000 38,294,281 780,719 632,397,204
2015
(Audited)
74,476,292 74,547,695 (71,403) 376,815,961 28,423,708 37,936,586 (9,512,878) 245,996,962 102,900,000 112,484,281 (9,584,281) 622,812,923
2016
(Audited)
16,515,000 21,359,396 (4,844,396) 371,971,565 19,385,000 22,364,885 (2,979,885) 243,017,077 35,900,000 43,724,281 (7,824,281) 614,988,642
2017
(Audited)
31,680,000 21,782,280 9,897,720 381,869,285 58,585,000 20,992,001 37,592,999 280,610,076 90,265,000 42,774,281 47,490,719 662,479,361
2018
(Audited)
42,420,000 66,046,162 (23,626,162) 358,243,123 15,360,000 34,648,119 (19,288,119) 261,321,957 57,780,000 100,694,281 (42,914,281) 619,565,080
2019
(Audited)
49,847,185 29,269,850 20,577,335 378,820,458 28,927,815 29,599,431 (671,616) 260,650,341 78,775,000 58,869,281 19,905,719 639,470,799
2020
(Audited)
40,957,143 46,622,024 (5,664,881) 373,155,577 51,782,857 39,367,257 12,415,600 273,065,941 92,740,000 85,989,281 6,750,719 646,221,518
2021
(Audited)
63,514,686 68,726,942 (5,212,256) 367,943,321 47,745,314 30,617,339 17,127,975 290,193,916 111,260,000 99,344,281 11,915,719 658,137,237
2022
(Audited)
28,715,000 24,166,302 4,548,698 372,492,019 58,325,000 19,137,978 39,187,022 329,380,938 87,040,000 43,304,280 43,735,720 701,872,957
2023
(Audited)
29,843,000 24,480,115 5,362,885 377,854,904 40,122,000 20,004,166 20,117,834 349,498,772 69,965,000 44,484,281 25,480,719 727,353,676
2024
(Projected)
45,050,000 25,666,933 19,383,067 397,237,971 51,350,000 20,302,348 31,047,652 380,546,424 96,400,000 45,969,281 50,430,719 777,784,395
2025 33,120,000 27,313,513 5,806,487 403,044,458 61,800,000 22,097,371 39,702,629 420,249,053 94,920,000 49,410,884 45,509,116 823,293,511
2026 27,840,000 29,424,999 (1,584,999) 401,459,459 77,800,000 24,994,654 52,805,346 473,054,399 105,640,000 54,419,653 51,220,347 874,513,858
2027 22,500,000 29,312,318 (6,812,318) 394,647,141 25,500,000 29,983,874 (4,483,874) 468,570,525 48,000,000 59,296,192 (11,296,192) 863,217,666
2028 26,100,000 32,242,807 (6,142,807) 388,504,334 17,100,000 31,481,248 (14,381,248) 454,189,277 43,200,000 63,724,055 (20,524,055) 842,693,611
2029 26,100,000 34,190,324 (8,090,324) 380,414,010 19,600,000 32,065,665 (12,465,665) 441,723,612 45,700,000 66,255,989 (20,555,989) 822,137,622
Total
596,731,212
$
621,078,307
$
(24,347,095)
$
380,414,010
$
638,733,788
$
483,435,539
$
155,298,249
$
441,723,612
$
1,235,465,000
$
1,104,513,846
$
130,951,154
$
822,137,622
$
Knox County General Obligation Debt Knox County Schools Portion-General Obligation Debt Total Knox County Debt
$-
$100,000,000
$200,000,000
$300,000,000
$400,000,000
$500,000,000
$600,000,000
$700,000,000
$800,000,000
$900,000,000
$1,000,000,000
2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029
Projected Long-Term Debt Balances
Total Debt County Portion Schools Portion
47
Projected Changes in Bonded Debt Balances
Finance Department
Address: 400 West Main Street, Suite 630 | Knoxville, TN 37902 | Phone: 865-215-2350 | www.knoxcounty.org/nance
Proposed Budget
51
Year
Ending
June 30,
Principal
Interest
Total
Principal
Interest
Total
Principal
Interest
Total
Actual:
2023 24,480,115 11,811,709 36,291,824 20,224,166 12,692,093 32,916,259 44,704,281 24,503,802 69,208,083
Budgeted:
2024
24,849,556 13,298,130 38,147,686 19,204,725 12,692,302 31,897,027 44,054,281 25,990,432 70,044,713
Projected:
2025 27,313,513 15,658,870 42,972,383 22,097,371 15,855,471 37,952,842 49,410,884 31,514,341 80,925,225
2026 29,424,999 16,092,449 45,517,448 24,994,654 17,670,441 42,665,095 54,419,653 33,762,890 88,182,543
2027 29,312,318 16,212,971 45,525,289 29,983,874 20,132,584 50,116,458 59,296,192 36,345,555 95,641,747
2028 32,242,807 16,269,624 48,512,431 31,481,248 19,170,026 50,651,274 63,724,055 35,439,650 99,163,705
2029 34,190,324 16,747,317 50,937,641 32,065,665 18,940,687 51,006,352 66,255,989 35,688,004 101,943,993
Total
201,813,632
$
106,091,070
$
307,904,702
$
180,051,703
$
117,153,604
$
297,205,307
$
381,865,335
$
223,244,674
$
605,110,009
$
Note: The amounts shown in this schedule may differ from the amounts shown on the preceding schedule of Debt Principal Projections Fund
and the total Debt Service Fund budget.
The amounts included in this schedule pertain only to bonded debt, and therefore these amounts exclude the effects of budgeted and actual payments made
from the Debt Service Fund for other debt obligations (loans and capital leases). In addition, actual totals reported in the audited ACFR may, when applicable,
include the effects of bonds repaid from proceeds of a debt refunding transaction, rather than from the regular debt service budget.
Furthermore, the amounts shown in the debt service budget may include estimates of debt service for bonds planned to be issued prior to the end of the fiscal year,
whereas the projected amounts shown in the Debt Principal Projections schedule have been updated to reflect the actual debt service, where applicable.
In order to keep a consistent comparison between years, the effects of these transactions are also excluded from amounts shown above.
Annual Projected Debt Service Requirements
Applicable to Bonded Debt:
CAPITAL IMPROVEMENT PLAN
FY 2025 THROUGH FY 2029
DEBT SERVICE EXPENDITURE PROJECTIONS-BONDED DEBT
Annual Projected Debt Service Requirements
Applicable to Bonded Debt:
Knox County General Obligation Bonded Debt
Knox County Schools General Obligation Bonded Debt
Annual Projected Debt Service Requirements
Applicable to Bonded Debt:
Total General Obligation Bonded Debt
48
Projected Debt Service Expenditure Projections - Bonded Debt