ZIP 38459 · Lincoln County, TN

Three governments run on your community's money

This page shows every government that serves ZIP 38459: the state, county, city or town and school district, and where each one's money comes from and goes.

Each government is shown for its own newest fiscal year on file, so the years differ. Figures come from the U.S. Census Bureau's Annual Survey of State and Local Government Finances, the government's own report or, for Tennessee governments, the Tennessee Comptroller of the Treasury, as named under Sources and more.

Where do my taxes go in 38459?
38459 is served by the State of Tennessee, Lincoln County and Giles County. In each one's latest recorded fiscal year, State of Tennessee spent $49.5 billion (fiscal year ended June 30, 2024), Lincoln County spent $174 million (fiscal year ended June 30, 2024) and Giles County spent $93.1 million (fiscal year ended June 30, 2025). Each government's money is separate.

Which governments collect property tax in 38459?
Of the governments serving 38459, Lincoln County collected $43.4 million (fiscal year ended June 30, 2024) and Giles County collected $19.6 million (fiscal year ended June 30, 2025) in property tax. These are each government's total collections, not a bill for 38459.

See another ZIP code

From the state down to your schools: where each one's money comes from and goes.

See the full budget for: Lincoln County and Giles County

Why not this year? Tennessee governments with newer filings show county figures from the Tennessee Comptroller of the Treasury (for 2025). Each other figure is the newest year the U.S. Census Bureau has published for that government, so the years differ and are not the current year. Most governments post their current budget on their own website.

Where property tax goes in 38459

Lincoln County$43.4 million

24% of its $180 million in revenue · fiscal year ended June 30, 2024 · estimated by the U.S. Census Bureau

Giles County$19.6 million

23% of its $84.0 million in revenue · fiscal year ended June 30, 2025

These are each government's total property tax collections, not your bill. Your own bill is split by each government's tax rate, shown on your property tax bill.

Your counties

This ZIP is outside any city or town, so Lincoln County and Giles County provides local services like police and parks.

Public schools here are run by Giles County and Lincoln County, so school money is part of its budget.

Lincoln County

$174 million budget in the latest fiscal year on record, which ended June 30, 2024. Estimated by the U.S. Census Bureau

About 89% of this ZIP is in Lincoln County.

Where the money comes from

Fees for services (hospital bills, water)36%County taxes30%State tax money25%Fines and other8.7%Local tax money0.1%

What stands out

36%

of Lincoln County's money comes from fees for services such as water, sewer and parking.A typical U.S. county of under 50,000 people gets 8.4%.

Full Lincoln County breakdown

County taxes30%

Property tax
24%$43.4 million
Sales tax
4.0%$7.1 million
Other taxes
1.5%$2.7 million
What's in other taxesMotor vehicle licenses; other selective sales taxes and 4 more
  • Motor vehicle licenses$1.7 million
  • Other selective sales taxes$420 thousand
  • Occupation and business licenses$341 thousand
  • Alcoholic beverage taxes$122 thousand
  • Public utility licenses$102 thousand
  • Other licenses$14 thousand

Amounts are by Census tax category.

Fees for services36%

Fees for services
36%$65.7 million
What's in fees for servicesHospital bills; water and 4 more
  • Hospital bills$55.2 million
  • Water$5.7 million
  • Other school charges$1.8 million
  • Other service charges$1.6 million
  • School lunches$670 thousand
  • Garbage collection$639 thousand

Amounts are by Census type of charge.

Federal tax money<0.1%

Grants from Washington, paid for by the federal taxes residents also pay.

From the federal government
<0.1%$42 thousand

State tax money25%

Money the state passes on, paid for by the state taxes residents also pay.

From the state
25%$45.3 million

Local tax money0.1%

Money passed on by the county or other local governments.

From other local governments
0.1%$189 thousand

Fines and other8.7%

Interest, rents and other
6.2%$11.2 million
Fines
2.5%$4.5 million
Lincoln County page →

Where the money goes

Health and hospitals53%Schools and colleges33%Police, fire, courts and jails4.8%Running the government and other costs3.3%Roads, transit and parking2.6%All other spending3.0%

What stands out

33%

of Lincoln County's spending goes to schools and colleges.Most U.S. counties of under 50,000 people spend nothing on this.

Full Lincoln County breakdown

Spending by category100%

Health and hospitals
53%$92.2 million
What's in health and hospitalsHospitals and public health
  • Hospitals$91.5 million
  • Public health$744 thousand
Schools and colleges
33%$57.8 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$57.8 million
Police, fire, courts and jails
4.8%$8.4 million
What's in police, fire, courts and jailsPrisons and jails; police and 2 more
  • Prisons and jails$3.3 million
  • Police$3.1 million
  • Courts and legal services$1.9 million
  • Fire protection$221 thousand
Running the government and other costs
3.3%$5.8 million
What's in running the government and other costsOther and not broken out; central staff services (personnel, purchasing, technology) and 2 more
  • Other and not broken out$2.4 million
  • Central staff services (personnel, purchasing, technology)$1.5 million
  • Finance, tax collection and budgeting$963 thousand
  • Government buildings$938 thousand
Roads, transit and parking
2.6%$4.6 million
What's in roads, transit and parkingRoads and highways and airports
  • Roads and highways$4.6 million
  • Airports$10 thousand
Water, sewer, trash and utilities
2.1%$3.7 million
What's in water, sewer, trash and utilitiesWater supply and garbage and solid waste
  • Water supply$2.5 million
  • Garbage and solid waste$1.3 million
Interest on debt
0.4%$701 thousand
Sent to other local governments
0.3%$456 thousand
What's in sent to other local governmentsSent to local governments: other and not broken out
  • Sent to local governments: other and not broken out$456 thousand
Environment and natural resources
0.1%$234 thousand
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$234 thousand
Parks, recreation and libraries
<0.1%$58 thousand
What's in parks, recreation and librariesParks and recreation
  • Parks and recreation$58 thousand
Social services
<0.1%$14 thousand
What's in social servicesOther public welfare
  • Other public welfare$14 thousand
Lincoln County page →

Giles County

$93.1 million budget in fiscal year 2025 (ended June 30, 2025), from the Tennessee Comptroller of the Treasury.

About 11% of this ZIP is in Giles County.

Where the money comes from

State tax money42%County taxes35%Federal tax money11%Fees for services5.4%Fines and other5.2%Local tax money2.2%
Full Giles County breakdown

County taxes35%

Property tax
23%$19.6 million
Sales tax
9.8%$8.2 million
Other taxes
1.4%$1.2 million
Tourism taxes
0.3%$234 thousand

Fees for services5.4%

Fees for services
5.4%$4.5 million

Federal tax money11%

Grants from Washington, paid for by the federal taxes residents also pay.

From the federal government
11%$8.9 million

State tax money42%

Money the state passes on, paid for by the state taxes residents also pay.

From the state
42%$35.2 million

Local tax money2.2%

Money passed on by the county or other local governments.

From other local governments
2.2%$1.8 million

Fines and other5.2%

Interest, rents and other
5.1%$4.3 million
Fines
0.1%$115 thousand
Giles County page →

Where the money goes

Schools and colleges63%Police, fire, courts and jails13%Running the government and other costs7.4%Roads, transit and parking6.7%Health and hospitals5.1%All other spending4.9%
Full Giles County breakdown

Spending by category100%

Schools and colleges
63%$58.8 million
Police, fire, courts and jails
13%$12.1 million
Running the government and other costs
7.4%$6.8 million
Roads, transit and parking
6.7%$6.2 million
Health and hospitals
5.1%$4.7 million
Debt payments (principal and interest)
2.2%$2.1 million
Water, sewer, trash and utilities
1.6%$1.5 million
Parks, recreation and libraries
0.4%$360 thousand
Environment and natural resources
0.3%$277 thousand
Housing and community development
0.2%$147 thousand
Sent to other local governments
0.1%$119 thousand
Social services
<0.1%$34 thousand
Giles County page →

Your state

State of Tennessee

$49.5 billion budget in the latest fiscal year on record, which ended June 30, 2024.

Where the money comes from

State taxes49%Federal tax money41%Fees for services (college tuition, university housing and dining)5.8%Fines and other4.8%Local tax money0.2%
Full Tennessee breakdown

What stands out

28%

of Tennessee's money comes from sales tax.A typical state government gets 14%.

State taxes49%

Sales tax
28%$14.1 billion
Other taxes
14%$6.94 billion
What's in other taxesCorporation licenses; insurance premium taxes and 17 more
  • Corporation licenses$1.50 billion
  • Insurance premium taxes$1.46 billion
  • Motor fuel taxes$1.27 billion
  • Other selective sales taxes$723 million
  • Occupation and business licenses$541 million
  • Motor vehicle licenses$405 million
  • Real estate and stock transfer taxes$356 million
  • Alcoholic beverage taxes$327 million
  • Tobacco taxes$196 million
  • Hunting and fishing licenses$51.5 million
  • Driver's licenses$46.8 million
  • Other taxes not classified elsewhere$35.6 million
  • Public utility taxes$10.3 million
  • Other licenses$9.6 million
  • Public utility licenses$6.5 million
  • Alcoholic beverage licenses$1.8 million
  • Severance taxes$529 thousand
  • Amusement licenses$432 thousand
  • Estate and gift taxes$7 thousand

Amounts are by Census tax category.

Business income tax
6.2%$3.05 billion
Individual income tax
<0.1%$2.1 million

Fees for services5.8%

Fees for services
5.8%$2.86 billion
What's in fees for servicesCollege tuition; other service charges and 10 more
  • College tuition$1.38 billion
  • Other service charges$719 million
  • University housing and dining$505 million
  • Other education charges$136 million
  • Parks and recreation$67.0 million
  • Parks, land and natural resources$28.8 million
  • Hospital bills$19.2 million
  • Garbage collection$2.1 million
  • Sewer$530 thousand
  • Road charges$118 thousand
  • Tolls on roads and bridges$45 thousand
  • Housing$9 thousand

Amounts are by Census type of charge.

Federal tax money41%

Grants from Washington, paid for by the federal taxes residents also pay.

From the federal government
41%$20.1 billion

Local tax money0.2%

Money passed on by the county or other local governments.

From local governments
0.2%$117 million

Fines and other4.8%

Interest, rents and other
4.7%$2.32 billion
Fines
<0.1%$38.4 million
Tennessee page →

Where the money goes

Social services33%Sent to local governments28%Schools and colleges14%Health and hospitals5.4%Roads, transit and parking5.0%All other spending14%

What stands out

28%

of Tennessee's spending goes to local governments.A typical state government spends 24%.

Full Tennessee breakdown

Spending by category100%

Social services
33%$16.5 billion
What's in social servicesOther public welfare; unemployment and social insurance offices and 1 more
  • Other public welfare$16.4 billion
  • Unemployment and social insurance offices$89.2 million
  • Veterans' services$12.2 million
Sent to local governments
28%$13.8 billion
What's in sent to local governmentsSent to local governments: elementary and secondary schools; sent to local governments: general support and 21 more
  • Sent to local governments: elementary and secondary schools$8.60 billion
  • Sent to local governments: general support$2.46 billion
  • Sent to local governments: other public welfare$904 million
  • Sent to local governments: other and not broken out$331 million
  • Sent to local governments: roads and highways$327 million
  • Sent to local governments: prisons and jails$270 million
  • Sent to school districts$266 million
  • Sent to local governments: natural resources, farming and conservation$145 million
  • Sent to local governments: public health$131 million
  • Sent to local governments: police$94.8 million
  • Sent to local governments: courts and legal services$80.5 million
  • Sent to local governments: housing and community development$51.2 million
  • Sent to local governments: hospitals$44.7 million
  • Sent to local governments: inspections and regulation$31.7 million
  • Sent to local governments: airports$23.5 million
  • Sent to local governments: parks and recreation$17.3 million
  • Sent to local governments: finance, tax collection and budgeting$5.9 million
  • Sent to local governments: other education$3.0 million
  • Sent to local governments: libraries$2.2 million
  • Sent to local governments: garbage and solid waste$956 thousand
  • Sent to local governments: probation, parole and other corrections$856 thousand
  • Sent to local governments: central staff services (personnel, purchasing, technology)$225 thousand
  • Sent to local governments: other government administration$20 thousand
Schools and colleges
14%$7.17 billion
What's in schools and collegesColleges and universities; scholarships and other education subsidies and 3 more
  • Colleges and universities$4.88 billion
  • Scholarships and other education subsidies$1.15 billion
  • Other education$547 million
  • College housing, dining and bookstores$499 million
  • Elementary and secondary schools$90.3 million
Health and hospitals
5.4%$2.69 billion
What's in health and hospitalsPublic health and hospitals
  • Public health$2.02 billion
  • Hospitals$675 million
Roads, transit and parking
5.0%$2.47 billion
What's in roads, transit and parkingRoads and highways and airports
  • Roads and highways$2.41 billion
  • Airports$60.6 million
Running the government and other costs
5.0%$2.46 billion
What's in running the government and other costsFinance, tax collection and budgeting; other and not broken out and 3 more
  • Finance, tax collection and budgeting$1.06 billion
  • Other and not broken out$918 million
  • Government buildings$323 million
  • Central staff services (personnel, purchasing, technology)$128 million
  • Other government administration$28.8 million
Police, fire, courts and jails
4.6%$2.26 billion
What's in police, fire, courts and jailsPrisons and jails; courts and legal services and 3 more
  • Prisons and jails$866 million
  • Courts and legal services$550 million
  • Police$496 million
  • Probation, parole and other corrections$177 million
  • Inspections and regulation$174 million
Environment and natural resources
1.5%$738 million
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$738 million
Interest on debt
1.4%$698 million
Housing and community development
0.9%$471 million
Parks, recreation and libraries
0.4%$220 million
What's in parks, recreation and librariesParks and recreation and libraries
  • Parks and recreation$207 million
  • Libraries$13.0 million
Water, sewer, trash and utilities
<0.1%$47.8 million
What's in water, sewer, trash and utilitiesGarbage and solid waste; sewer systems and 1 more
  • Garbage and solid waste$45.2 million
  • Sewer systems$1.4 million
  • Water supply$1.1 million
Tennessee page →
Sources and moreEach government's source, fiscal year and how a ZIP is matched

State of Tennessee. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended June 30, 2024.

Lincoln County. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended June 30, 2024. Most of this government's figures were estimated by the U.S. Census Bureau from a sample; the government did not report them itself.

Giles County. Tennessee Comptroller of the Treasury, Division of Local Government Audit, TAG export of audited county financial reports, fiscal year 2025, fiscal year ended June 30, 2025. The earlier Census figures are from U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended June 30, 2024.

How these figures are counted. Tennessee county figures are the audited annual financial reports filed with the Tennessee Comptroller of the Treasury, for the fiscal year ended June 30, 2025, and include the county's school department. They cover the governmental and enterprise funds and leave out internal service funds and funds held for others, such as sales tax collected for cities. Borrowing, transfers between a county's own funds and depreciation are not counted. Cities and school districts in this ZIP that are not counties stay on the Census figures. Debt payments include principal as well as interest.

How a ZIP is matched. A ZIP code is not a government boundary, so we match it to the cities, counties and school districts that overlap it, using Census Bureau geography. Where a ZIP crosses several, each one is shown with its share of the ZIP. Each government's money covers its own operations only; the others listed here are separate.

Latest recorded year. The year differs by government: each block shows the newest fiscal year on file. A Census survey year covers fiscal years ending July 1 of the year before through June 30 of that year.