ZIP 36867 · Phenix, AL

Six governments run on your community's money

This page shows every government that serves ZIP 36867: 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 Alabama governments, the Alabama Department of Examiners of Public Accounts, as named under Sources and more.

Where do my taxes go in 36867?
36867 is served by the State of Alabama, the City of Phenix, Phenix City School District, Russell County, Lee County and Lee County School District. In each one's latest recorded fiscal year, State of Alabama spent $44.6 billion (fiscal year ended September 30, 2023), City of Phenix spent $59.4 million (fiscal year ended September 30, 2023), Phenix City School District spent $95.5 million (fiscal year ended September 30, 2023), Russell County spent $13.6 million (fiscal year ended September 30, 2021), Lee County spent $54.8 million (fiscal year ended September 30, 2023) and Lee County School District spent $161 million (fiscal year ended September 30, 2025). Each government's money is separate.

Which governments collect property tax in 36867?
Of the governments serving 36867, State of Alabama collected $621 million (fiscal year ended September 30, 2023), Lee County collected $26.4 million (fiscal year ended September 30, 2023), Phenix City School District collected $13.0 million (fiscal year ended September 30, 2023), Russell County collected $7.5 million (fiscal year ended September 30, 2021) and City of Phenix collected $7.4 million (fiscal year ended September 30, 2023) in property tax. These are each government's total collections, not a bill for 36867.

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: Russell County, Lee County, Phenix and Phenix City School District

Why not this year? Alabama governments with newer filings show school system figures from the Alabama Department of Examiners of Public Accounts (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 36867

State of Alabama$621 million

1.4% of its $45.4 billion in revenue · fiscal year ended September 30, 2023

Lee County$26.4 million

43% of its $61.1 million in revenue · fiscal year ended September 30, 2023 · estimated by the U.S. Census Bureau

Phenix City School District$13.0 million

12% of its $109 million in revenue · fiscal year ended September 30, 2023

Russell County$7.5 million

30% of its $24.8 million in revenue · fiscal year ended September 30, 2021

City of Phenix$7.4 million

8.8% of its $84.2 million in revenue · fiscal year ended September 30, 2023

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

Russell County

$13.6 million budget in the latest fiscal year on record, which ended September 30, 2021.

About 66% of this ZIP is in Russell County.

Where the money comes from

County taxes63%Federal tax money23%State tax money12%Fines and other2.3%

What stands out

23%

of Russell County's money comes from federal tax money.A typical U.S. county of 50,000 to 250,000 people gets 3.6%.

Full Russell County breakdown

County taxes63%

Property tax
30%$7.5 million
Sales tax
18%$4.4 million
Other taxes
15%$3.6 million
What's in other taxesOccupation and business licenses; other selective sales taxes and 2 more
  • Occupation and business licenses$3.2 million
  • Other selective sales taxes$213 thousand
  • Motor vehicle licenses$164 thousand
  • Severance taxes$28 thousand

Amounts are by Census tax category.

Federal tax money23%

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

From the federal government
23%$5.6 million

State tax money12%

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

From the state
12%$3.1 million

Fines and other2.3%

Interest, rents and other
2.3%$573 thousand
Russell County page →

Where the money goes

Police, fire, courts and jails52%Running the government and other costs18%Roads, transit and parking14%Water, sewer, trash and utilities11%Interest on debt3.6%Parks, recreation and libraries1.2%

What stands out

52%

of Russell County's spending goes to police, fire, courts and jails.A typical U.S. county of 50,000 to 250,000 people spends 25%.

Full Russell County breakdown

Spending by category100%

Police, fire, courts and jails
52%$7.1 million
What's in police, fire, courts and jailsPolice; prisons and jails and 1 more
  • Police$3.4 million
  • Prisons and jails$2.6 million
  • Courts and legal services$1.1 million
Running the government and other costs
18%$2.4 million
What's in running the government and other costsFinance, tax collection and budgeting; government buildings and 1 more
  • Finance, tax collection and budgeting$1.4 million
  • Government buildings$584 thousand
  • Central staff services (personnel, purchasing, technology)$421 thousand
Roads, transit and parking
14%$2.0 million
What's in roads, transit and parkingRoads and highways
  • Roads and highways$2.0 million
Water, sewer, trash and utilities
11%$1.4 million
What's in water, sewer, trash and utilitiesGarbage and solid waste
  • Garbage and solid waste$1.4 million
Interest on debt
3.6%$493 thousand
Parks, recreation and libraries
1.2%$169 thousand
What's in parks, recreation and librariesParks and recreation
  • Parks and recreation$169 thousand
Russell County page →

Lee County

$54.8 million budget in the latest fiscal year on record, which ended September 30, 2023. Estimated by the U.S. Census Bureau

About 34% of this ZIP is in Lee County.

Where the money comes from

County taxes51%State tax money22%Fees for services (garbage collection)18%Fines and other4.5%Local tax money3.0%Federal tax money1.4%
Full Lee County breakdown

What stands out

43%

of Lee County's money comes from property tax.A typical U.S. county of 50,000 to 250,000 people gets 28%.

County taxes51%

Property tax
43%$26.4 million
Other taxes
4.2%$2.5 million
What's in other taxesReal estate and stock transfer taxes; other licenses and 3 more
  • Real estate and stock transfer taxes$1.3 million
  • Other licenses$1.0 million
  • Occupation and business licenses$166 thousand
  • Amusement licenses$50 thousand
  • Alcoholic beverage taxes$15 thousand

Amounts are by Census tax category.

Sales tax
3.7%$2.3 million

Fees for services18%

Fees for services
18%$11.3 million
What's in fees for servicesOther service charges and garbage collection
  • Other service charges$7.5 million
  • Garbage collection$3.8 million

Amounts are by Census type of charge.

Federal tax money1.4%

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

From the federal government
1.4%$863 thousand

State tax money22%

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

From the state
22%$13.1 million

Local tax money3.0%

Money passed on by the county or other local governments.

From other local governments
3.0%$1.8 million

Fines and other4.5%

Interest, rents and other
4.5%$2.7 million
Lee County page →

Where the money goes

Police, fire, courts and jails42%Running the government and other costs31%Roads, transit and parking17%Water, sewer, trash and utilities7.5%Interest on debt1.7%All other spending0.9%

What stands out

42%

of Lee County's spending goes to police, fire, courts and jails.A typical U.S. county of 50,000 to 250,000 people spends 25%.

Full Lee County breakdown

Spending by category100%

Police, fire, courts and jails
42%$22.8 million
What's in police, fire, courts and jailsPolice; prisons and jails and 4 more
  • Police$12.7 million
  • Prisons and jails$8.9 million
  • Inspections and regulation$727 thousand
  • Probation, parole and other corrections$413 thousand
  • Courts and legal services$116 thousand
  • Fire protection$8 thousand
Running the government and other costs
31%$17.2 million
What's in running the government and other costsOther and not broken out; government buildings and 2 more
  • Other and not broken out$12.0 million
  • Government buildings$3.0 million
  • Finance, tax collection and budgeting$1.9 million
  • Central staff services (personnel, purchasing, technology)$348 thousand
Roads, transit and parking
17%$9.2 million
What's in roads, transit and parkingRoads and highways
  • Roads and highways$9.2 million
Water, sewer, trash and utilities
7.5%$4.1 million
What's in water, sewer, trash and utilitiesGarbage and solid waste
  • Garbage and solid waste$4.1 million
Interest on debt
1.7%$939 thousand
Health and hospitals
0.8%$443 thousand
What's in health and hospitalsPublic health
  • Public health$443 thousand
Environment and natural resources
<0.1%$43 thousand
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$43 thousand
Parks, recreation and libraries
<0.1%$15 thousand
What's in parks, recreation and librariesLibraries and parks and recreation
  • Libraries$9 thousand
  • Parks and recreation$6 thousand
Social services
<0.1%$3 thousand
What's in social servicesOther public welfare
  • Other public welfare$3 thousand
Lee County page →

Your city

City of Phenix

$59.4 million budget in the latest fiscal year on record, which ended September 30, 2023.

About 84% of this ZIP is in Phenix.

Where the money comes from

City taxes65%Fees for services (sewer, water)24%Fines and other6.8%State tax money3.9%
Full Phenix breakdown

What stands out

46%

of Phenix's money comes from sales tax.Most U.S. cities of 10,000 to 50,000 people get none.

City taxes65%

Sales tax
46%$39.1 million
Other taxes
10%$8.6 million
What's in other taxesOther licenses and other selective sales taxes
  • Other licenses$6.3 million
  • Other selective sales taxes$2.3 million

Amounts are by Census tax category.

Property tax
8.8%$7.4 million

Fees for services24%

Fees for services
24%$20.2 million
What's in fees for servicesSewer; water and 2 more
  • Sewer$7.8 million
  • Water$7.8 million
  • Other service charges$3.3 million
  • Parks and recreation$1.3 million

Amounts are by Census type of charge.

State tax money3.9%

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

From the state
3.9%$3.3 million

Fines and other6.8%

Interest, rents and other
5.7%$4.8 million
Fines
1.1%$901 thousand
Phenix page →

Where the money goes

Running the government and other costs31%Police, fire, courts and jails26%Water, sewer, trash and utilities19%Parks, recreation and libraries8.6%Roads, transit and parking8.0%All other spending7.7%

What stands out

31%

of Phenix's spending goes to running the government and other costs.A typical U.S. city of 10,000 to 50,000 people spends 18%.

Full Phenix breakdown

Spending by category100%

Running the government and other costs
31%$18.6 million
What's in running the government and other costsOther and not broken out; central staff services (personnel, purchasing, technology) and 3 more
  • Other and not broken out$14.3 million
  • Central staff services (personnel, purchasing, technology)$1.6 million
  • Finance, tax collection and budgeting$1.3 million
  • Government buildings$1.2 million
  • Other government-run businesses$244 thousand
Police, fire, courts and jails
26%$15.2 million
What's in police, fire, courts and jailsPolice; fire protection and 1 more
  • Police$9.6 million
  • Fire protection$5.2 million
  • Courts and legal services$462 thousand
Water, sewer, trash and utilities
19%$11.1 million
What's in water, sewer, trash and utilitiesWater supply; sewer systems and 1 more
  • Water supply$5.1 million
  • Sewer systems$4.7 million
  • Garbage and solid waste$1.3 million
Parks, recreation and libraries
8.6%$5.1 million
What's in parks, recreation and librariesParks and recreation and libraries
  • Parks and recreation$4.8 million
  • Libraries$319 thousand
Roads, transit and parking
8.0%$4.8 million
What's in roads, transit and parkingRoads and highways
  • Roads and highways$4.8 million
Interest on debt
4.0%$2.4 million
Housing and community development
3.3%$1.9 million
Health and hospitals
0.3%$202 thousand
What's in health and hospitalsPublic health
  • Public health$202 thousand
Phenix page →

Your schools

Phenix City School District

$95.5 million budget in the latest fiscal year on record, which ended September 30, 2023.

About 84% of this ZIP is in Phenix City School District.

Where the money comes from

State tax money78%School district taxes12%County and local tax money5.0%Fines and other2.7%Fees for services (school lunches, school tuition and transportation)1.7%Federal tax money0.3%
Full Phenix City School District breakdown

What stands out

12%

of Phenix City School District's money comes from property tax.A typical school district with 5,000 to 25,000 students gets 29%.

School district taxes12%

Property tax
12%$13.0 million
Other taxes
<0.1%$5 thousand
What's in other taxesOther taxes not classified elsewhere
  • Other taxes not classified elsewhere$5 thousand

Amounts are by Census tax category.

Fees for services1.7%

Fees for services
1.7%$1.9 million
What's in fees for servicesOther school charges; school lunches and 1 more
  • Other school charges$1.5 million
  • School lunches$338 thousand
  • School tuition and transportation$73 thousand

Amounts are by Census type of charge.

Federal tax money0.3%

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

From the federal government
0.3%$337 thousand

State tax money78%

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

From the state
78%$85.0 million

County and local tax money5.0%

Money passed on by the county or other local governments.

From the county and other local governments
5.0%$5.5 million

Fines and other2.7%

Interest, rents and other
2.7%$3.0 million
Fines
<0.1%$2 thousand
Phenix City School District page →

Where the money goes

Schools and colleges98%Interest on debt2.0%Sent to other local governments0.2%
Full Phenix City School District breakdown

Spending by category100%

Schools and colleges
98%$93.4 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$93.4 million
Interest on debt
2.0%$1.9 million
Sent to other local governments
0.2%$161 thousand
What's in sent to other local governmentsSent to school districts
  • Sent to school districts$161 thousand
Phenix City School District page →

Lee County School District

$161 million budget in fiscal year 2025 (ended September 30, 2025), from the Alabama Department of Examiners of Public Accounts.

About 16% of this ZIP is in Lee County School District.

Where the money comes from

State tax money59%School district taxes33%Federal tax money8.1%
Full Lee County School District breakdown

School district taxes33%

Local taxes and other local revenue
33%$50.4 million

Federal tax money8.1%

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

From the federal government
8.1%$12.4 million

State tax money59%

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

From the state
59%$89.3 million
Lee County School District page →

Where the money goes

Schools and colleges95%Debt payments (principal and interest)5.0%
Full Lee County School District breakdown

Spending by category100%

Schools and colleges
95%$153 million
Debt payments (principal and interest)
5.0%$8.1 million
Lee County School District page →

Your state

State of Alabama

$44.6 billion budget in the latest fiscal year on record, which ended September 30, 2023.

Where the money comes from

Federal tax money37%State taxes37%Fees for services (hospital bills, college tuition)19%Fines and other6.2%Local tax money0.5%

What stands out

19%

of Alabama's money comes from fees for services such as water, sewer and parking.A typical state government gets 10%.

Full Alabama breakdown

State taxes37%

Individual income tax
12%$5.28 billion
Sales tax
10%$4.59 billion
Other taxes
9.2%$4.18 billion
What's in other taxesMotor fuel taxes; public utility taxes and 14 more
  • Motor fuel taxes$972 million
  • Public utility taxes$773 million
  • Other selective sales taxes$705 million
  • Insurance premium taxes$613 million
  • Alcoholic beverage taxes$284 million
  • Motor vehicle licenses$230 million
  • Corporation licenses$219 million
  • Tobacco taxes$132 million
  • Occupation and business licenses$71.1 million
  • Real estate and stock transfer taxes$54.7 million
  • Driver's licenses$47.9 million
  • Severance taxes$38.3 million
  • Hunting and fishing licenses$25.4 million
  • Public utility licenses$14.7 million
  • Alcoholic beverage licenses$4.6 million
  • Other licenses$1 thousand

Amounts are by Census tax category.

Business income tax
4.8%$2.18 billion
Property tax
1.4%$621 million

Fees for services19%

Fees for services
19%$8.53 billion
What's in fees for servicesHospital bills; college tuition and 11 more
  • Hospital bills$4.46 billion
  • College tuition$2.37 billion
  • University housing and dining$680 million
  • Liquor stores$530 million
  • Ports and waterways$197 million
  • Other service charges$141 million
  • Parks and recreation$59.2 million
  • Housing$46.4 million
  • Other education charges$29.7 million
  • Parks, land and natural resources$10.9 million
  • Garbage collection$9.0 million
  • Road charges$1.1 million
  • Parking$580 thousand

Amounts are by Census type of charge.

Federal tax money37%

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

From the federal government
37%$16.9 billion

Local tax money0.5%

Money passed on by the county or other local governments.

From local governments
0.5%$224 million

Fines and other6.2%

Interest, rents and other
5.9%$2.66 billion
Fines
0.3%$148 million
Alabama page →

Where the money goes

Sent to local governments29%Schools and colleges22%Social services22%Health and hospitals12%Roads, transit and parking4.9%All other spending10%

What stands out

12%

of Alabama's spending goes to health services and hospitals.A typical state government spends 5.7%.

Full Alabama breakdown

Spending by category100%

Sent to local governments
29%$12.7 billion
What's in sent to local governmentsSent to school districts; sent to local governments: hospitals and 17 more
  • Sent to school districts$8.98 billion
  • Sent to local governments: hospitals$1.00 billion
  • Sent to local governments: other and not broken out$847 million
  • Sent to local governments: general support$476 million
  • Sent to local governments: public health$310 million
  • Sent to local governments: other education$210 million
  • Sent to local governments: other public welfare$206 million
  • Sent to local governments: roads and highways$190 million
  • Sent to local governments: inspections and regulation$173 million
  • Sent to local governments: other government administration$131 million
  • Sent to local governments: natural resources, farming and conservation$50.8 million
  • Sent to local governments: airports$44.0 million
  • Sent to local governments: housing and community development$37.4 million
  • Sent to local governments: prisons and jails$28.9 million
  • Sent to local governments: parks and recreation$12.9 million
  • Sent to local governments: police$10.7 million
  • Sent to local governments: libraries$8.0 million
  • Sent to local governments: courts and legal services$3.2 million
  • Sent to local governments: probation, parole and other corrections$2.7 million
Schools and colleges
22%$10.0 billion
What's in schools and collegesColleges and universities; scholarships and other education subsidies and 2 more
  • Colleges and universities$7.33 billion
  • Scholarships and other education subsidies$1.13 billion
  • College housing, dining and bookstores$964 million
  • Other education$577 million
Social services
22%$9.87 billion
What's in social servicesOther public welfare; unemployment and social insurance offices and 2 more
  • Other public welfare$9.66 billion
  • Unemployment and social insurance offices$118 million
  • Welfare institutions$81.3 million
  • Veterans' services$12.8 million
Health and hospitals
12%$5.21 billion
What's in health and hospitalsHospitals and public health
  • Hospitals$4.64 billion
  • Public health$570 million
Roads, transit and parking
4.9%$2.18 billion
What's in roads, transit and parkingRoads and highways; ports and harbors and 1 more
  • Roads and highways$1.97 billion
  • Ports and harbors$207 million
  • Airports$813 thousand
Police, fire, courts and jails
3.7%$1.65 billion
What's in police, fire, courts and jailsPrisons and jails; courts and legal services and 3 more
  • Prisons and jails$808 million
  • Courts and legal services$361 million
  • Police$240 million
  • Inspections and regulation$142 million
  • Probation, parole and other corrections$104 million
Running the government and other costs
3.5%$1.56 billion
What's in running the government and other costsOther and not broken out; finance, tax collection and budgeting and 3 more
  • Other and not broken out$723 million
  • Finance, tax collection and budgeting$599 million
  • Central staff services (personnel, purchasing, technology)$144 million
  • Other government administration$87.8 million
  • Government buildings$7.7 million
Water, sewer, trash and utilities
1.5%$657 million
What's in water, sewer, trash and utilitiesLiquor stores and water supply
  • Liquor stores$657 million
  • Water supply$95 thousand
Interest on debt
0.7%$327 million
Environment and natural resources
0.6%$266 million
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$266 million
Parks, recreation and libraries
0.2%$89.2 million
What's in parks, recreation and librariesParks and recreation and libraries
  • Parks and recreation$79.9 million
  • Libraries$9.3 million
Housing and community development
0.1%$47.3 million
Alabama page →
Sources and moreEach government's source, fiscal year and how a ZIP is matched

State of Alabama. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended September 30, 2023.

City of Phenix. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended September 30, 2023.

Phenix City School District. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended September 30, 2023.

Russell County. U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended September 30, 2021. The Census record for this government is from the 2022 survey, the newest on file.

Lee County. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended September 30, 2023. Most of this government's figures were estimated by the U.S. Census Bureau from a sample; the government did not report them itself.

Lee County School District. Alabama Department of Examiners of Public Accounts, audited Board of Education financial statements, fiscal year ended September 30, 2025, fiscal year ended September 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 September 30, 2023.

How these figures are counted. Alabama school system figures are from each system's audited financial statements, as published by the Alabama Department of Examiners of Public Accounts, for the fiscal year ended September 30 (2025 for most systems). They cover governmental funds. The audit reports local taxes and other local revenue as one amount, so it is shown here as one line. Transfers between funds and borrowing are not counted, and spending includes construction. Spending is grouped as education and debt payments.

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.