Tenn. Code Ann. § 5-9-402 (2026)

• (a) The county board of education, county highway commissioners or superintendents, and each of the other operating departments, commissions, institutions, boards, offices, and agencies of county government that expend county funds shall file with the county mayor for study and submission to the county legislative body or an appropriate committee of the county legislative body a budget as to funds estimated to be required by the particular department, commission, institution, board, office, or agency during the ensuing fiscal year.

• (b) The agencies mentioned in subsection (a) shall not be required to file individual budgets when such agencies are under the supervisory control of a commission or a board that files such estimated budget with the county legislative body covering all departments under its control.

• (c) If the county legislative body adopts a timeline and budgetary procedures for the county or if the county operates pursuant to a private act that establishes a timeline, then the proposed budgets described in subsection (a) shall be filed in accordance with that timeline; provided, however, the timeline for the budget of the local education agency (LEA) shall be established by the county legislative body with the concurrence of the county board of education.

• (d) In the absence of a locally adopted schedule and procedures pursuant to subsection (c), the budgetary procedures for the county shall be as follows:
  • (1) No later than February 1, the forms for all budget requests shall be delivered to all departments, commissions, institutions, boards, offices, and agencies;
  • (2) No later than March 1, all departments, commissions, institutions, boards, offices, and agencies except the local board of education shall deliver the budget request to the county budget committee;
  • (3)
    • (A) No later than April 1, the county budget committee shall vote upon the proposed budget and shall notify the department, commission, institution, board, office, or agency whether the county budget committee approves or rejects the proposed budget;
    • (B) If approved, the county budget committee or the committee's designee shall immediately forward the proposed budget to the county legislative body for consideration; or
    • (C) If rejected, the department, commission, institution, board, office, or agency shall submit a revised budget proposal to the county budget committee within ten (10) business days after receipt of notice that the budget proposal was rejected;
  • (4) No later than May 1, each LEA shall submit a proposed budget to the county budget committee; provided that, the LEA may amend the proposed budget after May 1;
  • (5)
    • (A) No later than June 1, the county budget committee shall vote upon the proposed budget and shall notify the LEA whether the county budget committee approves or rejects the LEA's proposed budget;
    • (B) If approved, the county budget committee or the committee's designee shall immediately forward the proposed budget to the county legislative body for consideration; or
    • (C) If rejected, the LEA shall submit a revised budget proposal to the county budget committee within ten (10) business days after receipt of notice that the budget proposal was rejected;
  • (6) If the county budget committee of the local governing body rejects the first and second budget proposals from any department, commission, institution, board, office, or agency, then the third and any subsequent proposals shall be delivered directly to the county legislative body which shall approve or reject the proposal within ten (10) business days of the body's receipt of the amended proposal; and
  • (7) If rejected, the department, commission, institution, board, office, or agency shall submit a revised budget proposal to the county legislative body within ten (10) business days after receipt of notice that the budget proposal was rejected.

• (e) The timeline and budgetary process pursuant to this section may be waived or altered, if agreed upon by the county legislative body and the respective department, commission, institution, board, office, or agency.

• (f) This section shall not apply in any county having a population of more than three hundred twenty-five thousand (325,000), according to the 2010 federal census or any subsequent federal census.

Amended by 2016 Tenn. Acts, ch. 1080,s 1, eff. 1/1/2017.

Acts 1959, ch. 190, § 2; impl. am. Acts 1978, ch. 934, §§ 7, 16, 36; T.C.A., § 5-925; Acts 2003, ch. 90, § 2.