Many factors influence a local government's ability to raise revenue for education.
Fiscal capacity is calculated for each of the 95 county areas and is based on the factors that best predict the amount of revenue local governments in Tennessee can be expected to raise for education. This calculation produces the state and local percentage shares used to determine each public school system's funding. These figures are presented in the following tables. These figures are expressed as ratios and are often referred to as effort ratios. No particular effort ratio is required.