How Columbia is run
Who runs Columbia, what it costs, and where your money goes
The city manager, council pay, the budget, your property tax bill and who provides each service, from Columbia's own public documents. Every number links to its source and says which year it describes. Checked Oct 10, 2026.
Who runs Columbia
A city manager appointed by the City Council runs the city day to day and appoints department heads. The seven-member council, including the mayor and vice mayor, sets policy and adopts the budget.
What they are paid
Columbia city staff
417 full-time-equivalent positions, including Police 107, Fire & Rescue 103, Streets & Sanitation 74, Wastewater 50. FY2026-27. City of Columbia · Jun 11, 2026
The budget's pay plan lists pay ranges for each job title. Tennessee has no statewide pay database, and we found no pay list by employee. We name pay only for elected officials and the city manager.
Is Columbia in the red?
Cities must pass a balanced budget, so "profit" and "deficit" mean something different here. The useful questions: does the city's everyday money (the general fund) cover its everyday costs, how much does it keep in savings compared with its own target, and how big are its pension and debt bills.
The city's own outlook
The city's five-year forecast shows general fund spending and transfers $3.5 million above available revenue in FY2027-28, then excess revenue for capital projects of $1.2 million to $8.2 million a year from FY2028-29 to FY2031-32. The FY2026-27 budget uses $3,967,773 of fund balance to balance. City of Columbia · Jun 11, 2026
Savings against the city's own target
Unassigned general fund balance: $53.3M (2025-06-30). The city's own target: Keep an unrestricted general fund balance of at least 33% of annual operating expenditures, about four months. At June 30, 2025, the general fund balance was 98.8% of the year's spending including transfers out. The city meets this target. City of Columbia · Dec 10, 2025
Why we skip the "budgeted deficit": many cities plan to dip into savings, then spend less than planned. The audited result tells you what really happened.
Where the money comes from and goes
The general fund only: the city's everyday money for FY2026-27.
Comes from
- Local sales tax$18.3M · 36%
- Property tax$13.3M · 26%
- State sales tax$6M · 12%
- From savings (fund balance)$4M · 8%
- Public utility property tax$1.7M · 3%
- Building permits$1.6M · 3%
- Business taxes$1.5M · 3%
- Other (beer, hotel and other taxes, interest, fines, fees, misc.)$5.2M · 10%
Goes to (FY2026-27)
- Police$12.3M · 24%
- Fire and rescue$10.5M · 20%
- General city administration (incl. street paving)$6.6M · 13%
- Parks and recreation$5.3M · 10%
- Transfers out (incl. capital and debt)$5.1M · 10%
- Streets$4.7M · 9%
- Development services$2.8M · 6%
- Other (council, legal, city manager, IT, finance, HR)$4.2M · 8%
Your property tax bill: who gets it
Of each property-tax dollar a Columbia homeowner paid in FY2024-25, about 30 cents went to the city and 70 cents to Maury County. There is no separate school district rate.
30¢
of each property-tax dollar goes to the city of Columbia
- Maury County1.91 · 70%
- City of Columbia0.8251 · 30%
- Total ($ per $100 of assessed value)2.7351
FY2024-25 property tax rates for a home in Columbia (Maury County). City of Columbia · Dec 10, 2025
See what a Columbia home costs each year, line by line →Who provides your services
Not everything in Columbia is run by the city. Who provides a service decides whose budget pays for it and whose election decides it.
- PoliceThe cityColumbia Police DepartmentCity of Columbia · Dec 10, 2025
- FireThe cityColumbia Fire & RescueCity of Columbia · Dec 10, 2025
- Electricity and broadbandThe cityColumbia Power & Water Systems (city-owned utility)City of Columbia · Dec 10, 2025
- WaterThe cityColumbia Power & Water Systems (city-owned utility)City of Columbia · Dec 10, 2025
- SewerThe cityCity of Columbia wastewater systemCity of Columbia · Dec 10, 2025
- TrashThe cityCity of Columbia (sanitation)City of Columbia · Dec 10, 2025
- StreetsThe cityCity of ColumbiaCity of Columbia · Dec 10, 2025
- Parks and recreationThe cityCity of ColumbiaCity of Columbia · Dec 10, 2025
Compared with similar cities
The cities in this state closest in population that we cover. Read it for scale, not as a ranking: cities provide different services.
| Per city | Mount JulietTN | ColumbiaTN | ColliervilleTN | GallatinTN |
|---|---|---|---|---|
| Residents | 45,172 | 50,072 | 51,909 | 54,590 |
| Top administrator's base pay | $197,600 | Not confirmed | Not confirmed | Not confirmed |
| Council member pay | Not confirmed | Not confirmed | Not confirmed | Not confirmed |
| General fund per resident | $1,364 | $1,027 | $2,018 | $1,532 |
| Debt per resident | $934 | $2,055 | $1,758 | $1,429 |
| Unfunded pension per resident | $126 | $688 | $44 | $7 |
| City staff per 1,000 residents | — | 8.3 | 11.3 | 8.8 |
Figures as shown in each city's section, divided by its population. Years differ by state, and pension figures are measured differently in each state (each city page says how).
What Columbia publishes
What a resident can find online today. A "no" is something you can ask the council to publish.
- Yes: Adopted budget posted online City of Columbia · Jun 11, 2026
- No: City manager's contract findable onlineWe found no City Manager employment agreement on the city manager page, the finance pages or the CivicClerk agenda search. City of Columbia, TN
- Yes: Council pay stated in a public documentThe pay ordinance in the budget sets biweekly pay: mayor $346.16, vice mayor $276.96, council members $230.77. City of Columbia · Jun 11, 2026
- Partly: Employee pay publishedThe budget's pay plan lists hourly and yearly pay ranges for each job title. We found no pay list by employee. City of Columbia · Jun 11, 2026
Questions to ask your council
- Unassigned general fund reserves were $53.3 million on June 30, 2025, against a policy minimum of 33% of spending. What is the plan for the amount above the policy?
- The five-year forecast shows general fund spending and transfers $3.5 million above available revenue in FY2027-28. How will the city cover that gap?
- City debt rose to $102.9 million on June 30, 2025, mostly from sewer bonds for a new wastewater treatment plant. How will sewer rates cover the payments?
- The city's general pension plan was 63.19% funded on June 30, 2025, with a $34.4 million net pension liability. How long will it take to close that gap?
The fiscal year starts July 1. The city manager presents a proposed budget, and the council adopts it after two readings and a public hearing. The FY2027 budget had first consideration May 14, 2026 and was adopted June 11, 2026. See who is running for council
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