Louisville/Jefferson County metro government (balance), KY vs Memphis, TN
Side-by-side fiscal comparison · U.S. Census Bureau data (2023)
Memphis, TN and Louisville/Jefferson County metro government (balance), KY spend within 9.5% of each other per resident — $22,111 versus $20,200 — so on the headline spending-per-capita measure the two cities are effectively neck and neck.
Memphis, TN holds the stronger Fiscal Health Score, 65/100 (grade B) against 35/100 (grade D) for Louisville/Jefferson County metro government (balance), KY — a 30-point spread that puts the two in different grade territory.
On debt, Memphis, TN carries the lighter load at $303 per resident versus $3,553 for Louisville/Jefferson County metro government (balance), KY. Their budgets diverge on where the largest per-resident dollars go: Louisville/Jefferson County metro government (balance), KY leads with fire protection at $1,132 per resident, while Memphis, TN leads with parks and recreation at $1,397.
They also fund themselves differently: other revenue is the largest single revenue source in Louisville/Jefferson County metro government (balance), KY at 103% of total revenue, whereas Memphis, TN relies most on intergovernmental transfers at 100%.
Summary
Memphis spends 8.6% more per capita than Louisville/Jefferson County metro government (balance) ($1,910/person difference). Memphis, TN has the stronger Fiscal Health Score (B, 65/100).
Fiscal Health Score
Key Metrics
Per Capita Spending by Department
Revenue Breakdown (Per Capita)
| Property Tax | $0 | $10 |
| Sales Tax | $1,138 | $496 |
| Income Tax | $24 | $1,218 |
| Intergovernmental | $412 | $34,065 |
| Charges & Fees | $3,823 | $2,077 |
| Other | $8,878 | $3,994 |
Spending Breakdown (Per Capita)
| Police | $701 | $0 |
| Fire Protection | $1,132 | $469 |
| Highways & Roads | $0 | $277 |
| Education | $956 | $0 |
| Public Welfare | $1,849 | $630 |
| Health | $379 | $391 |
| Hospitals | $779 | $1,677 |
| Parks & Recreation | $1,070 | $1,397 |
| Housing | $2,382 | $4,683 |
| Sewerage | $249 | $0 |
| Utilities | $3,844 | $2,578 |
| Interest on Debt | $1,517 | $1,158 |
| Other | $5,344 | $8,850 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.