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Critical, Pension Promise Broken

Public Safety Pensions Shortchanged

Memphis voters approved a 0.5% sales tax increase in October 2019 specifically to fund public safety pensions. The Mayor Young FY27 budget cuts the dedicated referendum transfer from $26.9M (FY26) to $13.5M (FY27), a $13.4M diversion, while the Police Pension ADC sits at just $22,742,478. The pension hole the referendum was passed to close is being re-opened to balance the General Fund.

Referendum Transfer FY26
$26,900,000
Referendum Transfer FY27
$13,500,000
Diversion
−$13,400,000
Police Pension ADC (051307)
$22,742,478

Sources

  • Pension ADC line
    Exhibit E, Police Services Expenditure Detail, Line 051307 · p. 170
  • Sales tax referendum cut
    Exhibit B, Revenue Detail by Category · p. 11

Questions Council Should Ask

  1. Is the $22.7M Police ADC the full actuarially required contribution?
  2. Where did the $13.4M diverted from public safety pensions actually go?
  3. What is the unfunded liability today vs. October 2019?

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The 901 Report is an independent civic accountability organization. Not affiliated with any political party, candidate, or government agency.

All commentary, analysis, headlines, and framing reflect the protected opinion of The 901 Report based on publicly available records, primarily the City of Memphis FY2027 Proposed Operating and CIP Budget. Dollar figures, exhibit references, and page citations are drawn directly from those public documents. Readers are encouraged to review the source materials and reach their own conclusions. See our Legal & Disclaimers page.