The Tennessee Department of Revenue makes payments of state-shared revenues to all Tennessee municipalities based on population. MTAS tracks the monthly revenues reported by the Department of Revenue and uses those along with estimates to forecast what cities may expect to receive in the coming fiscal year.

The estimates shown below include actual numbers for FY 2024-25, as well as an estimate for the 2025-26 fiscal year using city and state provided numbers. The reader should use sound judgement and caution when budgeting for 2026-27. We will continue to monitor state collections and update this publication regularly.

The first column in the chart below shows an updated estimate for the 2024-25 fiscal year ($179.93). The second column estimates 2025-26 ($181.08). Through December state sales tax has increased about 4.5 percent and gas and motor fuel taxes have increased 0.75 percent compared to the same time last year. This can to be used as a tool in estimating projected revenue for the 2026-27 fiscal year. As additional months of actual data are known the estimate will be updated. This is but one tool, and a multi-year trend analysis should also be prepared to assist in determining the appropriate estimates going forward.