Memphis, TN vs Louisville/Jefferson County metro government (balance), KY
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: Memphis, TN leads with parks and recreation at $1,397 per resident, while Louisville/Jefferson County metro government (balance), KY leads with fire protection at $1,132.
They also fund themselves differently: intergovernmental transfers is the largest single revenue source in Memphis, TN at 100% of total revenue, whereas Louisville/Jefferson County metro government (balance), KY relies most on other revenue at 103%.
Summary
Memphis spends 9.5% 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 | $10 | $0 |
| Sales Tax | $496 | $1,138 |
| Income Tax | $1,218 | $24 |
| Intergovernmental | $34,065 | $412 |
| Charges & Fees | $2,077 | $3,823 |
| Other | $3,994 | $8,878 |
Spending Breakdown (Per Capita)
| Police | $0 | $701 |
| Fire Protection | $469 | $1,132 |
| Highways & Roads | $277 | $0 |
| Education | $0 | $956 |
| Public Welfare | $630 | $1,849 |
| Health | $391 | $379 |
| Hospitals | $1,677 | $779 |
| Parks & Recreation | $1,397 | $1,070 |
| Housing | $4,683 | $2,382 |
| Sewerage | $0 | $249 |
| Utilities | $2,578 | $3,844 |
| Interest on Debt | $1,158 | $1,517 |
| Other | $8,850 | $5,344 |
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Source: Census Annual Survey of State and Local Government Finances, 2026.