ZIP 40023 · Louisville-Jefferson County, KY

Six governments run on your community's money

This page shows every government that serves ZIP 40023: 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 Kentucky governments, the Kentucky Department of Education, as named under Sources and more.

Where do my taxes go in 40023?
40023 is served by the Commonwealth of Kentucky, Jefferson County School District, Louisville-Jefferson County Metro Government, the City of Jeffersontown, Spencer County and Spencer County School District. In each one's latest recorded fiscal year, Commonwealth of Kentucky spent $47.8 billion (fiscal year ended June 30, 2024), Jefferson County School District spent $1.74 billion (fiscal year ended June 30, 2025), Louisville-Jefferson County Metro Government spent $1.37 billion (fiscal year ended June 30, 2025), City of Jeffersontown spent $76.7 million (fiscal year ended June 30, 2024), Spencer County spent $9.4 million (fiscal year ended June 30, 2022) and Spencer County School District spent $42.2 million (fiscal year ended June 30, 2025). Each government's money is separate.

Which governments collect property tax in 40023?
Of the governments serving 40023, Commonwealth of Kentucky collected $808 million (fiscal year ended June 30, 2024), Louisville-Jefferson County Metro Government collected $231 million (fiscal year ended June 30, 2025), City of Jeffersontown collected $5.1 million (fiscal year ended June 30, 2024) and Spencer County collected $1.2 million (fiscal year ended June 30, 2022) in property tax. These are each government's total collections, not a bill for 40023.

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: Spencer County, Louisville-Jefferson County, Jeffersontown and Jefferson County School District

Why not this year? Kentucky governments with newer filings show school district figures from the Kentucky Department of Education (for 2025). Figures for Louisville-Jefferson County come from its own audited annual financial report. 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 40023

Commonwealth of Kentucky$808 million

1.7% of its $48.4 billion in revenue · fiscal year ended June 30, 2024

Louisville-Jefferson County Metro Government$231 million

18% of its $1.26 billion in revenue · fiscal year ended June 30, 2025

City of Jeffersontown$5.1 million

6.8% of its $75.1 million in revenue · fiscal year ended June 30, 2024

Spencer County$1.2 million

11% of its $11.7 million in revenue · fiscal year ended June 30, 2022

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 county

Jefferson County is served by a consolidated city-county government (Jeffersontown City), so there is no separate county section.

Spencer County

$9.4 million budget in the latest fiscal year on record, which ended June 30, 2022.

About 33% of this ZIP is in Spencer County.

Where the money comes from

State tax money43%County taxes32%Federal tax money16%Fees for services (garbage collection, road charges)6.0%Fines and other2.1%Local tax money0.8%
Full Spencer County breakdown

What stands out

15%

of Spencer County's money comes from taxes other than property, sales and income taxes.A typical U.S. county of under 50,000 people gets 1.9%.

County taxes32%

Other taxes
15%$1.8 million
What's in other taxesInsurance premium taxes; occupation and business licenses and 7 more
  • Insurance premium taxes$903 thousand
  • Occupation and business licenses$249 thousand
  • Public utility taxes$210 thousand
  • Real estate and stock transfer taxes$176 thousand
  • Other licenses$130 thousand
  • Other selective sales taxes$34 thousand
  • Corporation licenses$33 thousand
  • Other taxes not classified elsewhere$22 thousand
  • Alcoholic beverage licenses$8 thousand

Amounts are by Census tax category.

Property tax
11%$1.2 million
Individual income tax
6.9%$807 thousand

Fees for services6.0%

Fees for services
6.0%$699 thousand
What's in fees for servicesOther service charges; garbage collection and 1 more
  • Other service charges$661 thousand
  • Garbage collection$36 thousand
  • Road charges$2 thousand

Amounts are by Census type of charge.

Federal tax money16%

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

From the federal government
16%$1.9 million

State tax money43%

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

From the state
43%$5.0 million

Local tax money0.8%

Money passed on by the county or other local governments.

From other local governments
0.8%$90 thousand

Fines and other2.1%

Interest, rents and other
2.1%$249 thousand
Spencer County page →

Where the money goes

Running the government and other costs34%Roads, transit and parking30%Health and hospitals15%Police, fire, courts and jails13%Sent to other local governments3.2%All other spending3.8%

What stands out

15%

of Spencer County's spending goes to health services and hospitals.A typical U.S. county of under 50,000 people spends 4.8%.

Full Spencer County breakdown

Spending by category100%

Running the government and other costs
34%$3.2 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$1.9 million
  • Central staff services (personnel, purchasing, technology)$927 thousand
  • Government buildings$228 thousand
  • Finance, tax collection and budgeting$190 thousand
Roads, transit and parking
30%$2.8 million
What's in roads, transit and parkingRoads and highways
  • Roads and highways$2.8 million
Health and hospitals
15%$1.4 million
What's in health and hospitalsPublic health
  • Public health$1.4 million
Police, fire, courts and jails
13%$1.3 million
What's in police, fire, courts and jailsPolice; prisons and jails and 1 more
  • Police$1.1 million
  • Prisons and jails$75 thousand
  • Courts and legal services$73 thousand
Sent to other local governments
3.2%$298 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$298 thousand
Parks, recreation and libraries
2.2%$205 thousand
What's in parks, recreation and librariesParks and recreation
  • Parks and recreation$205 thousand
Water, sewer, trash and utilities
1.2%$111 thousand
What's in water, sewer, trash and utilitiesGarbage and solid waste
  • Garbage and solid waste$111 thousand
Social services
0.5%$44 thousand
What's in social servicesOther public welfare
  • Other public welfare$44 thousand
Environment and natural resources
<0.1%$1 thousand
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$1 thousand
Spencer County page →

Your cities and towns

Louisville-Jefferson County Metro Government

$1.37 billion budget in fiscal year 2025 (ended June 30, 2025), from the city's own audited annual financial report.

About 60% of this ZIP is in Louisville-Jefferson County.

Where the money comes from

City-county taxes66%Grants from federal, state and local governments18%Fees for services9.5%Fines and other6.4%
Full Louisville-Jefferson County breakdown

City-county taxes66%

Other taxes
48%$604 million
Property tax
18%$231 million

Fees for services9.5%

Fees for services
9.5%$119 million

Grants from federal, state and local governments18%

Grants from the federal government, the state and other local governments, which this government's report lists as one amount.

Grants from federal, state and local governments
18%$223 million

Fines and other6.4%

Interest, rents and other
6.4%$80.9 million
Louisville-Jefferson County page →

Where the money goes

Police, fire, courts and jails35%Running the government and other costs30%Parks, recreation and libraries9.0%Roads, transit and parking6.9%Housing and community development6.3%All other spending12%
Full Louisville-Jefferson County breakdown

Spending by category100%

Police, fire, courts and jails
35%$485 million
Running the government and other costs
30%$412 million
Parks, recreation and libraries
9.0%$124 million
Roads, transit and parking
6.9%$94.6 million
Housing and community development
6.3%$85.9 million
Debt payments (principal and interest)
5.5%$75.7 million
Health and hospitals
3.7%$50.5 million
Social services
2.6%$35.9 million
Environment and natural resources
0.5%$6.7 million
Louisville-Jefferson County page →

City of Jeffersontown

$76.7 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 60% of this ZIP is in Jeffersontown.

Where the money comes from

City taxes36%County and local tax money32%Federal tax money19%Fees for services (hospital bills, parks and recreation)5.6%Fines and other3.9%State tax money3.2%

What stands out

32%

of Jeffersontown's money comes from county and other local tax money.A typical U.S. city of 10,000 to 50,000 people gets 0.8%.

Full Jeffersontown breakdown

City taxes36%

Individual income tax
22%$16.8 million
Property tax
6.8%$5.1 million
Other taxes
6.7%$5.0 million
What's in other taxesInsurance premium taxes; other licenses and 2 more
  • Insurance premium taxes$4.2 million
  • Other licenses$536 thousand
  • Alcoholic beverage licenses$164 thousand
  • Public utility taxes$160 thousand

Amounts are by Census tax category.

Fees for services5.6%

Fees for services
5.6%$4.2 million
What's in fees for servicesHospital bills; parks and recreation and 1 more
  • Hospital bills$3.8 million
  • Parks and recreation$385 thousand
  • Other service charges$6 thousand

Amounts are by Census type of charge.

Federal tax money19%

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

From the federal government
19%$14.4 million

State tax money3.2%

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

From the state
3.2%$2.4 million

County and local tax money32%

Money passed on by the county or other local governments.

From the county and other local governments
32%$24.2 million

Fines and other3.9%

Fines
3.5%$2.6 million
Interest, rents and other
0.4%$302 thousand
Jeffersontown page →

Where the money goes

Health and hospitals56%Police, fire, courts and jails19%Roads, transit and parking12%Running the government and other costs4.1%Parks, recreation and libraries3.5%All other spending4.6%

What stands out

56%

of Jeffersontown's spending goes to health services and hospitals.Most U.S. cities of 10,000 to 50,000 people spend nothing on this.

Full Jeffersontown breakdown

Spending by category100%

Health and hospitals
56%$42.8 million
What's in health and hospitalsPublic health
  • Public health$42.8 million
Police, fire, courts and jails
19%$15.0 million
What's in police, fire, courts and jailsPolice and inspections and regulation
  • Police$14.6 million
  • Inspections and regulation$382 thousand
Roads, transit and parking
12%$9.5 million
What's in roads, transit and parkingRoads and highways
  • Roads and highways$9.5 million
Running the government and other costs
4.1%$3.2 million
What's in running the government and other costsCentral staff services (personnel, purchasing, technology); other and not broken out and 1 more
  • Central staff services (personnel, purchasing, technology)$2.0 million
  • Other and not broken out$931 thousand
  • Finance, tax collection and budgeting$232 thousand
Parks, recreation and libraries
3.5%$2.7 million
What's in parks, recreation and librariesParks and recreation
  • Parks and recreation$2.7 million
Water, sewer, trash and utilities
2.2%$1.7 million
What's in water, sewer, trash and utilitiesGarbage and solid waste
  • Garbage and solid waste$1.7 million
Social services
1.5%$1.1 million
What's in social servicesOther public welfare
  • Other public welfare$1.1 million
Housing and community development
0.6%$479 thousand
Interest on debt
0.4%$273 thousand
Jeffersontown page →

Your schools

Jefferson County School District

$1.74 billion budget in fiscal year 2025 (ended June 30, 2025), from the Kentucky Department of Education.

About 60% of this ZIP is in Jefferson County School District.

Where the money comes from

School district taxes65%State tax money17%Federal tax money14%Fines and other3.8%
Full Jefferson County School District breakdown

School district taxes65%

Local taxes
65%$1.01 billion

Federal tax money14%

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

From the federal government
14%$216 million

State tax money17%

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

From the state
17%$263 million

Fines and other3.8%

Interest, rents and other
3.8%$58.1 million
Jefferson County School District page →

Where the money goes

Schools and colleges97%Debt payments (principal and interest)3.1%
Full Jefferson County School District breakdown

Spending by category100%

Schools and colleges
97%$1.69 billion
Debt payments (principal and interest)
3.1%$54.1 million
Jefferson County School District page →

Spencer County School District

$42.2 million budget in fiscal year 2025 (ended June 30, 2025), from the Kentucky Department of Education.

About 33% of this ZIP is in Spencer County School District.

Where the money comes from

State tax money44%School district taxes36%Federal tax money12%Fines and other8.2%
Full Spencer County School District breakdown

School district taxes36%

Local taxes
36%$14.0 million

Federal tax money12%

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

From the federal government
12%$4.6 million

State tax money44%

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

From the state
44%$17.2 million

Fines and other8.2%

Interest, rents and other
8.2%$3.2 million
Spencer County School District page →

Where the money goes

Schools and colleges92%Debt payments (principal and interest)7.6%
Full Spencer County School District breakdown

Spending by category100%

Schools and colleges
92%$39.0 million
Debt payments (principal and interest)
7.6%$3.2 million
Spencer County School District page →

Your state

Commonwealth of Kentucky

$47.8 billion budget in the latest fiscal year on record, which ended June 30, 2024.

Where the money comes from

Federal tax money44%State taxes35%Fees for services (hospital bills, college tuition)14%Fines and other5.7%Local tax money0.1%

What stands out

44%

of Kentucky's money comes from federal tax money.A typical state government gets 35%.

Full Kentucky breakdown

State taxes35%

Sales tax
12%$5.80 billion
Individual income tax
10%$5.02 billion
Other taxes
7.2%$3.49 billion
What's in other taxesOther selective sales taxes; motor fuel taxes and 15 more
  • Other selective sales taxes$1.00 billion
  • Motor fuel taxes$906 million
  • Tobacco taxes$313 million
  • Motor vehicle licenses$221 million
  • Insurance premium taxes$221 million
  • Alcoholic beverage taxes$195 million
  • Occupation and business licenses$149 million
  • Corporation licenses$122 million
  • Severance taxes$115 million
  • Public utility taxes$80.7 million
  • Estate and gift taxes$75.6 million
  • Driver's licenses$32.7 million
  • Hunting and fishing licenses$30.3 million
  • Real estate and stock transfer taxes$9.1 million
  • Alcoholic beverage licenses$8.1 million
  • Other licenses$6.3 million
  • Amusement licenses$332 thousand

Amounts are by Census tax category.

Business income tax
4.2%$2.04 billion
Property tax
1.7%$808 million

Fees for services14%

Fees for services
14%$6.98 billion
What's in fees for servicesHospital bills; college tuition and 12 more
  • Hospital bills$4.82 billion
  • College tuition$1.30 billion
  • University housing and dining$451 million
  • Other service charges$145 million
  • Parks and recreation$79.1 million
  • Road charges$77.0 million
  • Parks, land and natural resources$76.3 million
  • Housing$19.0 million
  • Tolls on roads and bridges$12.0 million
  • Other education charges$1.6 million
  • Garbage collection$1.1 million
  • Airport$843 thousand
  • Other school charges$342 thousand
  • Water$1 thousand

Amounts are by Census type of charge.

Federal tax money44%

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

From the federal government
44%$21.5 billion

Local tax money0.1%

Money passed on by the county or other local governments.

From local governments
0.1%$57.4 million

Fines and other5.7%

Interest, rents and other
5.6%$2.71 billion
Fines
<0.1%$47.2 million
Kentucky page →

Where the money goes

Social services44%Schools and colleges16%Sent to local governments14%Health and hospitals11%Roads, transit and parking5.2%All other spending11%

What stands out

44%

of Kentucky's spending goes to social services.A typical state government spends 31%.

Full Kentucky breakdown

Spending by category100%

Social services
44%$20.8 billion
What's in social servicesOther public welfare; unemployment and social insurance offices and 1 more
  • Other public welfare$20.5 billion
  • Unemployment and social insurance offices$158 million
  • Veterans' services$95.3 million
Schools and colleges
16%$7.46 billion
What's in schools and collegesColleges and universities; scholarships and other education subsidies and 3 more
  • Colleges and universities$4.54 billion
  • Scholarships and other education subsidies$1.25 billion
  • Elementary and secondary schools$865 million
  • College housing, dining and bookstores$632 million
  • Other education$179 million
Sent to local governments
14%$6.77 billion
What's in sent to local governmentsSent to school districts; sent to local governments: other and not broken out and 17 more
  • Sent to school districts$5.22 billion
  • Sent to local governments: other and not broken out$519 million
  • Sent to local governments: roads and highways$286 million
  • Sent to local governments: public health$154 million
  • Sent to local governments: other public welfare$149 million
  • Sent to local governments: other education$112 million
  • Sent to local governments: courts and legal services$58.3 million
  • Sent to local governments: central staff services (personnel, purchasing, technology)$55.1 million
  • Sent to local governments: elementary and secondary schools$48.7 million
  • Sent to local governments: police$39.6 million
  • Sent to local governments: housing and community development$39.1 million
  • Sent to local governments: prisons and jails$32.9 million
  • Sent to local governments: airports$13.6 million
  • Sent to local governments: natural resources, farming and conservation$11.4 million
  • Sent to local governments: parks and recreation$10.9 million
  • Sent to local governments: hospitals$9.6 million
  • Sent to local governments: libraries$7.0 million
  • Sent to local governments: finance, tax collection and budgeting$5.5 million
  • Sent to local governments: inspections and regulation$684 thousand
Health and hospitals
11%$5.08 billion
What's in health and hospitalsHospitals and public health
  • Hospitals$4.46 billion
  • Public health$620 million
Roads, transit and parking
5.2%$2.51 billion
What's in roads, transit and parkingRoads and highways; toll roads and bridges and 2 more
  • Roads and highways$2.48 billion
  • Toll roads and bridges$15.6 million
  • Airports$12.6 million
  • Public transit$2.5 million
Police, fire, courts and jails
4.8%$2.32 billion
What's in police, fire, courts and jailsPrisons and jails; courts and legal services and 3 more
  • Prisons and jails$816 million
  • Courts and legal services$799 million
  • Police$381 million
  • Inspections and regulation$240 million
  • Probation, parole and other corrections$83.0 million
Running the government and other costs
3.5%$1.66 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$676 million
  • Finance, tax collection and budgeting$630 million
  • Central staff services (personnel, purchasing, technology)$193 million
  • Other government administration$106 million
  • Government buildings$52.7 million
Environment and natural resources
1.1%$505 million
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$505 million
Housing and community development
0.6%$282 million
Parks, recreation and libraries
0.4%$182 million
What's in parks, recreation and librariesParks and recreation and libraries
  • Parks and recreation$175 million
  • Libraries$7.9 million
Interest on debt
0.3%$141 million
Water, sewer, trash and utilities
0.2%$104 million
What's in water, sewer, trash and utilitiesWater supply and garbage and solid waste
  • Water supply$62.9 million
  • Garbage and solid waste$40.8 million
Kentucky page →
Sources and moreEach government's source, fiscal year and how a ZIP is matched

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

Jefferson County School District. Kentucky Department of Education, District Revenues and Expenditures (audited Annual 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.

Louisville-Jefferson County Metro Government. Louisville/Jefferson County Metro Government, Annual Comprehensive Financial Report, fiscal year ended June 30, 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.

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

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

Spencer County School District. Kentucky Department of Education, District Revenues and Expenditures (audited Annual 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. Kentucky school district figures are from each district's audited annual financial report filed with the Kentucky Department of Education for fiscal year 2025 (the 2024-25 school year, ended June 30, 2025). Money the state pays on the district's behalf for teacher retirement, health insurance and school-building debt is left out of both revenue and spending, so spending reads lower than the Census figure. Federal money is shown as federal (the Census files much of it as state aid). Bond proceeds and transfers between funds are not counted, and spending includes construction. Spending is grouped as education and debt payments, and local revenue other than taxes is shown as other income. Local taxes of every kind (property, motor vehicle, utility and occupational) are shown together as local taxes, because the district's report does not split them.

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.