How Smyrna is run
Who runs Smyrna, 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 Smyrna's own public documents. Every number links to its source and says which year it describes. Checked Oct 10, 2026.
Who runs Smyrna
A city manager hired by the council runs the city day to day. The council sets policy, adopts the budget and sets the tax rate.
What they are paid
Smyrna city staff
552 full-time-equivalent positions, including Police officers 112, Firefighters 105, Parks 76, Water and sewer 56. 2025-06-30. Full-time equivalent town employees on June 30, 2025, up from 390.5 in 2016. Town of Smyrna · Dec 23, 2025
The budget shows total salaries and position counts by department. Tennessee has no statewide pay database, and we found no town pay list by position. We name pay only for elected officials and the city manager.
Is Smyrna 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.
Savings against the city's own target
Unassigned general fund balance: $32.3M (2025-06-30). The city's own target: Keep unassigned general fund reserves of at least 30% of general fund operating revenues, which the audit puts at $18,456,000. The city meets this target. Town of Smyrna · Dec 23, 2025
Bar: unassigned savings of $32.3M. Line: the amount the city's target calls for.
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 (county trustee)$22.4M · 33%
- Property tax$16.2M · 24%
- State sales tax share$8M · 12%
- Transfers in from town utilities and other funds$4.4M · 7%
- Business taxes$2.8M · 4%
- Payments in lieu of taxes$1.7M · 2%
- Other$11.8M · 18%
Goes to (FY2026-27)
- Police$19.4M · 29%
- Fire$16.1M · 24%
- Parks and recreation$6.6M · 10%
- Transfers to capital projects and debt service$4.1M · 6%
- Administration$3.7M · 5%
- Planning and codes$2.3M · 3%
- Golf courses$2.1M · 3%
- Other$13M · 19%
Your property tax bill: who gets it
Of each property-tax dollar a Smyrna homeowner paid in FY2024-25, about 22 cents went to the town and 78 cents to Rutherford County. There is no separate school district rate. The town kept its $0.5257 rate for FY2026-27, but called it preliminary pending the 2026 county reappraisal.
22¢
of each property-tax dollar goes to the city of Smyrna
- Rutherford County1.8762 · 78%
- Town of Smyrna0.5257 · 22%
- Total ($ per $100 of assessed value)2.4019
FY2024-25 property tax rates for a home in Smyrna (Rutherford County). Town of Smyrna · Dec 23, 2025
See what a Smyrna home costs each year, line by line →Who provides your services
Not everything in Smyrna is run by the city. Who provides a service decides whose budget pays for it and whose election decides it.
- PoliceThe citySmyrna Police DepartmentTown of Smyrna · Dec 23, 2025
- FireThe citySmyrna Fire DepartmentTown of Smyrna · Dec 23, 2025
- Water and sewerThe cityTown of Smyrna (water and sewer utility)Town of Smyrna · Dec 23, 2025
- Natural gasThe cityTown of Smyrna (natural gas utility)Town of Smyrna · Dec 23, 2025
- StreetsThe cityTown of SmyrnaTown of Smyrna · Dec 23, 2025
- Parks and recreationThe cityTown of SmyrnaTown of Smyrna · Dec 23, 2025
- StormwaterThe cityTown of SmyrnaTown of Smyrna · Dec 23, 2025
- Planning and zoningThe cityTown of SmyrnaTown of Smyrna · Dec 23, 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 | GallatinTN | BartlettTN | SmyrnaTN | HendersonvilleTN |
|---|---|---|---|---|
| Residents | 54,590 | 56,416 | 63,321 | 64,266 |
| Top administrator's base pay | Not confirmed | Not confirmed | $237,205 | Not confirmed |
| Council member pay | Not confirmed | $12,000 | Not confirmed | $8,064 |
| General fund per resident | $1,532 | $1,304 | $1,062 | $1,031 |
| Debt per resident | $1,429 | $1,391 | $968 | $110 |
| Unfunded pension per resident | $7 | $617 | $-2 | $179 |
| City staff per 1,000 residents | 8.8 | 27.2 | 8.7 | 6.0 |
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 Smyrna publishes
What a resident can find online today. A "no" is something you can ask the council to publish.
- Yes: Adopted budget posted online Town of Smyrna
- Partly: Council votes recorded member by member onlinePosted minutes record motions, who made and seconded them, and vote tallies. Most votes are listed as unanimous rather than by name. Town of Smyrna · Aug 13, 2024
- No: Employee pay publishedThe budget gives total salaries and position counts by department. We found no pay list by position or employee. Town of Smyrna · Jun 9, 2026
Questions to ask your council
- Unassigned general fund reserves were $32.3 million on June 30, 2025, against a policy minimum of $18.5 million. What is the plan for the amount above the policy?
- The town manager's pay rose to $237,205 on October 14, 2025. Will the town post the manager's employment agreement online?
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