Tampa has $93.7 million available after bills have been paid, which breaks down to $800 per taxpayer.
Thanks to an accounting rule implemented in the 2015 fiscal year, Tampa must report its pension debt on its balance sheet. However, the city still excludes $49.9 million of retirement obligations, which consist entirely of retiree healthcare liabilities. A new accounting standard will be implemented in the 2018 fiscal year that will require governments to report these liabilities on the balance sheet as well.
The city's financial report was released 174 days after its fiscal year end, which is considered timely according to the 180 day standard.