ZIP 46403 · Gary, IN

Nine governments run on your community's money

This page shows every government that serves ZIP 46403: 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 Indiana governments, the Indiana Department of Local Government Finance, as named under Sources and more.

Where do my taxes go in 46403?
46403 is served by the State of Indiana, Gary Community School Corporation, Lake County, the City of Gary, Calumet Township, Porter County, the City of Portage, Portage Township and Portage Township Schools. In each one's latest recorded fiscal year, State of Indiana spent $57.7 billion (fiscal year ended June 30, 2024), Gary Community School Corporation spent $83.6 million (fiscal year ended December 31, 2025), Lake County spent $283 million (fiscal year ended December 31, 2023), City of Gary spent $203 million (fiscal year ended December 31, 2025), Calumet Township spent $5.4 million (fiscal year ended December 31, 2025), Porter County spent $222 million (fiscal year ended December 31, 2025), City of Portage spent $114 million (fiscal year ended December 31, 2025), Portage Township spent $8.0 million (fiscal year ended December 31, 2025) and Portage Township Schools spent $103 million (fiscal year ended December 31, 2025). Each government's money is separate.

Which governments collect property tax in 46403?
Of the governments serving 46403, Lake County collected $82.2 million (fiscal year ended December 31, 2023), Porter County collected $53.9 million (fiscal year ended December 31, 2025), City of Gary collected $51.7 million (fiscal year ended December 31, 2025), City of Portage collected $31.6 million (fiscal year ended December 31, 2025), Gary Community School Corporation collected $29.1 million (fiscal year ended December 31, 2025), Portage Township Schools collected $23.0 million (fiscal year ended December 31, 2025), State of Indiana collected $15.3 million (fiscal year ended June 30, 2024), Calumet Township collected $5.5 million (fiscal year ended December 31, 2025) and Portage Township collected $4.7 million (fiscal year ended December 31, 2025) in property tax. These are each government's total collections, not a bill for 46403.

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: Lake County, Porter County, Gary and Calumet Township

Why not this year? Indiana governments with newer filings show figures from the Indiana Department of Local Government Finance (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 46403

Lake County$82.2 million

22% of its $372 million in revenue · fiscal year ended December 31, 2023

Porter County$53.9 million

27% of its $198 million in revenue · fiscal year ended December 31, 2025

City of Gary$51.7 million

27% of its $195 million in revenue · fiscal year ended December 31, 2025

City of Portage$31.6 million

35% of its $89.7 million in revenue · fiscal year ended December 31, 2025

Gary Community School Corporation$29.1 million

34% of its $84.4 million in revenue · fiscal year ended December 31, 2025

Portage Township Schools$23.0 million

24% of its $96.7 million in revenue · fiscal year ended December 31, 2025

State of Indiana$15.3 million

<0.1% of its $57.5 billion in revenue · fiscal year ended June 30, 2024

Calumet Township$5.5 million

82% of its $6.7 million in revenue · fiscal year ended December 31, 2025

Portage Township$4.7 million

77% of its $6.1 million in revenue · fiscal year ended December 31, 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

Lake County

$283 million budget in the latest fiscal year on record, which ended December 31, 2023.

About 90% of this ZIP is in Lake County.

Where the money comes from

County taxes64%State tax money27%Fines and other6.4%Fees for services (parks and recreation, sewer)1.7%Local tax money0.4%Federal tax money<0.1%
Full Lake County breakdown

What stands out

42%

of Lake County's money comes from a personal income tax.Most U.S. counties of 250,000+ people get none.

County taxes64%

Local income tax
42%$155 million
Property tax
22%$82.2 million
Other taxes
0.4%$1.6 million
What's in other taxesOther licenses; other selective sales taxes and 1 more
  • Other licenses$785 thousand
  • Other selective sales taxes$769 thousand
  • Public utility taxes$32 thousand

Amounts are by Census tax category.

Sales tax
<0.1%$11 thousand

Fees for services1.7%

Fees for services
1.7%$6.2 million
What's in fees for servicesOther service charges; parks and recreation and 1 more
  • Other service charges$4.4 million
  • Parks and recreation$1.4 million
  • Sewer$406 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%$216 thousand

State tax money27%

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

From the state
27%$101 million

Local tax money0.4%

Money passed on by the county or other local governments.

From other local governments
0.4%$1.6 million

Fines and other6.4%

Interest, rents and other
5.2%$19.4 million
Fines
1.2%$4.4 million
Lake County page →

Where the money goes

Running the government and other costs49%Police, fire, courts and jails35%Parks, recreation and libraries7.2%Roads, transit and parking6.8%Health and hospitals1.3%All other spending1.6%

What stands out

49%

of Lake County's spending goes to running the government and other costs.A typical U.S. county of 250,000+ people spends 17%.

Full Lake County breakdown

Spending by category100%

Running the government and other costs
49%$138 million
What's in running the government and other costsCentral staff services (personnel, purchasing, technology); other and not broken out and 2 more
  • Central staff services (personnel, purchasing, technology)$67.8 million
  • Other and not broken out$59.4 million
  • Finance, tax collection and budgeting$9.3 million
  • Government buildings$1.1 million
Police, fire, courts and jails
35%$97.7 million
What's in police, fire, courts and jailsCourts and legal services; prisons and jails and 4 more
  • Courts and legal services$38.9 million
  • Prisons and jails$26.2 million
  • Police$25.3 million
  • Probation, parole and other corrections$6.0 million
  • Fire protection$1.1 million
  • Inspections and regulation$216 thousand
Parks, recreation and libraries
7.2%$20.3 million
What's in parks, recreation and librariesParks and recreation
  • Parks and recreation$20.3 million
Roads, transit and parking
6.8%$19.3 million
What's in roads, transit and parkingRoads and highways
  • Roads and highways$19.3 million
Health and hospitals
1.3%$3.6 million
What's in health and hospitalsPublic health
  • Public health$3.6 million
Housing and community development
1.0%$2.9 million
Environment and natural resources
0.3%$849 thousand
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$849 thousand
Water, sewer, trash and utilities
0.2%$692 thousand
What's in water, sewer, trash and utilitiesSewer systems
  • Sewer systems$692 thousand
Interest on debt
<0.1%$89 thousand
Lake County page →

Porter County

$222 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 11% of this ZIP is in Porter County.

Where the money comes from

County taxes72%Fines and other12%State tax money9.1%Fees for services5.7%Federal tax money1.3%
Full Porter County breakdown

County taxes72%

Local income tax
35%$69.6 million
Property tax
27%$53.9 million
Other taxes
8.9%$17.6 million
Tourism taxes
1.0%$2.0 million

Fees for services5.7%

Fees for services
5.7%$11.4 million

Federal tax money1.3%

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

From the federal government
1.3%$2.7 million

State tax money9.1%

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

From the state
9.1%$18.0 million

Fines and other12%

Interest, rents and other
11%$21.0 million
Fines
1.0%$2.0 million
Porter County page →

Where the money goes

Running the government and other costs35%Sent to other local governments33%Police, fire, courts and jails15%Roads, transit and parking6.5%Debt payments (principal and interest)4.7%All other spending5.9%
Full Porter County breakdown

Spending by category100%

Running the government and other costs
35%$78.6 million
Sent to other local governments
33%$72.4 million
Police, fire, courts and jails
15%$33.2 million
Roads, transit and parking
6.5%$14.5 million
Debt payments (principal and interest)
4.7%$10.5 million
Health and hospitals
3.0%$6.7 million
Water, sewer, trash and utilities
1.4%$3.1 million
Parks, recreation and libraries
0.6%$1.4 million
Social services
0.5%$1.0 million
Environment and natural resources
0.2%$547 thousand
Housing and community development
0.2%$389 thousand
Porter County page →

Your cities and towns

City of Gary

$203 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 90% of this ZIP is in Gary.

Where the money comes from

City taxes49%Fees for services25%Fines and other25%State tax money0.2%
Full Gary breakdown

City taxes49%

Property tax
27%$51.7 million
Other taxes
19%$37.5 million
Local income tax
3.6%$7.0 million

Fees for services25%

Fees for services
25%$49.3 million

Federal tax money<0.1%

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

From the federal government
<0.1%$19 thousand

State tax money0.2%

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

From the state
0.2%$362 thousand

Fines and other25%

Interest, rents and other
25%$47.8 million
Fines
0.7%$1.4 million
Gary page →

Where the money goes

Running the government and other costs30%Water, sewer, trash and utilities19%Police, fire, courts and jails17%Housing and community development15%Debt payments (principal and interest)9.9%All other spending10%
Full Gary breakdown

Spending by category100%

Running the government and other costs
30%$60.3 million
Water, sewer, trash and utilities
19%$37.6 million
Police, fire, courts and jails
17%$33.6 million
Housing and community development
15%$30.5 million
Debt payments (principal and interest)
9.9%$20.1 million
Pension contributions
4.8%$9.8 million
Money paid out of the government's own pension fund (for example its IMRF or police and fire pension fund). Pension payments made from other funds are counted with the departments that pay them.
Roads, transit and parking
3.3%$6.8 million
Parks, recreation and libraries
1.3%$2.7 million
Social services
0.5%$1.1 million
Health and hospitals
0.4%$726 thousand
Gary page →

Calumet Township

$5.4 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 90% of this ZIP is in Calumet Township.

Where the money comes from

Township taxes89%Fines and other10%Fees for services0.6%State tax money0.3%
Full Calumet Township breakdown

Township taxes89%

Property tax
82%$5.5 million
Other taxes
6.3%$418 thousand

Fees for services0.6%

Fees for services
0.6%$43 thousand

State tax money0.3%

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

From the state
0.3%$21 thousand

Fines and other10%

Interest, rents and other
10%$696 thousand
Fines
<0.1%$2 thousand
Calumet Township page →

Where the money goes

Social services65%Running the government and other costs35%
Full Calumet Township breakdown

Spending by category100%

Social services
65%$3.5 million
Running the government and other costs
35%$1.9 million
Calumet Township page →

City of Portage

$114 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 11% of this ZIP is in Portage.

Where the money comes from

City taxes45%Fees for services31%Fines and other18%State tax money3.0%Federal tax money2.3%
Full Portage breakdown

City taxes45%

Property tax
35%$31.6 million
Local income tax
5.2%$4.7 million
Other taxes
4.8%$4.3 million

Fees for services31%

Fees for services
31%$27.8 million

Federal tax money2.3%

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

From the federal government
2.3%$2.1 million

State tax money3.0%

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

From the state
3.0%$2.6 million

Fines and other18%

Interest, rents and other
18%$16.5 million
Fines
<0.1%$50 thousand
Portage page →

Where the money goes

Running the government and other costs23%Debt payments (principal and interest)22%Water, sewer, trash and utilities21%Police, fire, courts and jails20%Roads, transit and parking8.5%All other spending4.6%
Full Portage breakdown

Spending by category100%

Running the government and other costs
23%$26.8 million
Debt payments (principal and interest)
22%$25.4 million
Water, sewer, trash and utilities
21%$23.9 million
Police, fire, courts and jails
20%$23.0 million
Roads, transit and parking
8.5%$9.7 million
Parks, recreation and libraries
2.2%$2.5 million
Housing and community development
1.3%$1.5 million
Pension contributions
1.1%$1.3 million
Money paid out of the government's own pension fund (for example its IMRF or police and fire pension fund). Pension payments made from other funds are counted with the departments that pay them.
Portage page →

Portage Township

$8.0 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 11% of this ZIP is in Portage Township.

Where the money comes from

Township taxes83%Fees for services9.9%Fines and other6.9%
Full Portage Township breakdown

Township taxes83%

Property tax
77%$4.7 million
Other taxes
6.2%$377 thousand

Fees for services9.9%

Fees for services
9.9%$602 thousand

State tax money<0.1%

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

From the state
<0.1%$454

Fines and other6.9%

Interest, rents and other
6.8%$410 thousand
Fines
0.1%$9 thousand
Portage Township page →

Where the money goes

Parks, recreation and libraries37%Police, fire, courts and jails28%Running the government and other costs24%Social services7.7%Housing and community development3.2%
Full Portage Township breakdown

Spending by category100%

Parks, recreation and libraries
37%$3.0 million
Police, fire, courts and jails
28%$2.2 million
Running the government and other costs
24%$1.9 million
Social services
7.7%$622 thousand
Housing and community development
3.2%$260 thousand
Portage Township page →

Your schools

Gary Community School Corporation

$83.6 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 91% of this ZIP is in Gary Community School Corporation.

Where the money comes from

State tax money46%School district taxes36%Federal tax money16%Fines and other2.6%County and local tax money0.1%Fees for services0.1%
Full Gary Community School Corporation breakdown

School district taxes36%

Property tax
34%$29.1 million
Other taxes
1.2%$1.1 million

Fees for services0.1%

Fees for services
0.1%$119 thousand

Federal tax money16%

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

From the federal government
16%$13.2 million

State tax money46%

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

From the state
46%$38.6 million

County and local tax money0.1%

Money passed on by the county or other local governments.

From the county and other local governments
0.1%$126 thousand

Fines and other2.6%

Interest, rents and other
2.6%$2.2 million
Gary Community School Corporation page →

Where the money goes

Schools and colleges89%Debt payments (principal and interest)11%
Full Gary Community School Corporation breakdown

Spending by category100%

Schools and colleges
89%$74.3 million
Debt payments (principal and interest)
11%$9.3 million
Gary Community School Corporation page →

Portage Township Schools

$103 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 10% of this ZIP is in Portage Township Schools.

Where the money comes from

State tax money61%School district taxes26%Federal tax money6.6%Fines and other5.8%County and local tax money0.5%Fees for services0.2%
Full Portage Township Schools breakdown

School district taxes26%

Property tax
24%$23.0 million
Other taxes
1.9%$1.8 million

Fees for services0.2%

Fees for services
0.2%$165 thousand

Federal tax money6.6%

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

From the federal government
6.6%$6.4 million

State tax money61%

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

From the state
61%$59.2 million

County and local tax money0.5%

Money passed on by the county or other local governments.

From the county and other local governments
0.5%$463 thousand

Fines and other5.8%

Interest, rents and other
5.8%$5.6 million
Portage Township Schools page →

Where the money goes

Schools and colleges88%Debt payments (principal and interest)12%
Full Portage Township Schools breakdown

Spending by category100%

Schools and colleges
88%$90.5 million
Debt payments (principal and interest)
12%$12.2 million
Portage Township Schools page →

Your state

State of Indiana

$57.7 billion budget in the latest fiscal year on record, which ended June 30, 2024.

Where the money comes from

State taxes46%Federal tax money41%Fees for services (college tuition, university housing and dining)7.6%Fines and other5.1%Local tax money0.3%
Full Indiana breakdown

What stands out

19%

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

State taxes46%

Sales tax
19%$11.0 billion
Local income tax
14%$8.10 billion
Other taxes
11%$6.38 billion
What's in other taxesOther selective sales taxes; motor fuel taxes and 14 more
  • Other selective sales taxes$2.13 billion
  • Motor fuel taxes$1.73 billion
  • Motor vehicle licenses$643 million
  • Amusement taxes$621 million
  • Tobacco taxes$340 million
  • Driver's licenses$293 million
  • Insurance premium taxes$273 million
  • Occupation and business licenses$142 million
  • Other licenses$57.4 million
  • Alcoholic beverage taxes$55.7 million
  • Hunting and fishing licenses$26.8 million
  • Public utility taxes$20.5 million
  • Alcoholic beverage licenses$17.4 million
  • Amusement licenses$15.3 million
  • Corporation licenses$12.6 million
  • Severance taxes$1.8 million

Amounts are by Census tax category.

Business income tax
1.7%$965 million
Property tax
<0.1%$15.3 million

Fees for services7.6%

Fees for services
7.6%$4.40 billion
What's in fees for servicesCollege tuition; university housing and dining and 9 more
  • College tuition$3.23 billion
  • University housing and dining$817 million
  • Other service charges$204 million
  • Parks, land and natural resources$66.6 million
  • Parks and recreation$48.0 million
  • Ports and waterways$23.8 million
  • Housing$7.6 million
  • Other education charges$5.7 million
  • Road charges$2.1 million
  • Hospital bills$177 thousand
  • Other school charges$1 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%$23.6 billion

Local tax money0.3%

Money passed on by the county or other local governments.

From local governments
0.3%$172 million

Fines and other5.1%

Interest, rents and other
5.0%$2.90 billion
Fines
<0.1%$56.0 million
Indiana page →

Where the money goes

Social services40%Sent to local governments26%Schools and colleges16%Roads, transit and parking5.5%Running the government and other costs4.2%All other spending8.3%

What stands out

40%

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

Full Indiana breakdown

Spending by category100%

Social services
40%$23.1 billion
What's in social servicesOther public welfare; unemployment and social insurance offices and 2 more
  • Other public welfare$22.9 billion
  • Unemployment and social insurance offices$90.0 million
  • Welfare institutions$29.0 million
  • Veterans' services$18.6 million
Sent to local governments
26%$14.8 billion
What's in sent to local governmentsSent to school districts; sent to local governments: roads and highways and 18 more
  • Sent to school districts$11.4 billion
  • Sent to local governments: roads and highways$1.37 billion
  • Sent to local governments: general support$1.23 billion
  • Sent to local governments: other and not broken out$350 million
  • Sent to local governments: public health$116 million
  • Sent to local governments: probation, parole and other corrections$72.3 million
  • Sent to local governments: courts and legal services$61.3 million
  • Sent to local governments: housing and community development$53.4 million
  • Sent to local governments: other public welfare$47.1 million
  • Sent to local governments: police$30.6 million
  • Sent to local governments: natural resources, farming and conservation$15.2 million
  • Sent to local governments: prisons and jails$8.0 million
  • Sent to local governments: parks and recreation$7.4 million
  • Sent to local governments: sewer systems$3.9 million
  • Sent to local governments: inspections and regulation$3.8 million
  • Sent to local governments: other government administration$3.4 million
  • Sent to local governments: garbage and solid waste$2.8 million
  • Sent to local governments: libraries$1.4 million
  • Sent to the federal government$1.1 million
  • Sent to local governments: central staff services (personnel, purchasing, technology)$122 thousand
Schools and colleges
16%$9.47 billion
What's in schools and collegesColleges and universities; scholarships and other education subsidies and 2 more
  • Colleges and universities$6.72 billion
  • Scholarships and other education subsidies$1.21 billion
  • College housing, dining and bookstores$1.19 billion
  • Other education$358 million
Roads, transit and parking
5.5%$3.17 billion
What's in roads, transit and parkingRoads and highways; toll roads and bridges and 2 more
  • Roads and highways$2.97 billion
  • Toll roads and bridges$166 million
  • Ports and harbors$29.5 million
  • Airports$3.8 million
Running the government and other costs
4.2%$2.42 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$1.63 billion
  • Finance, tax collection and budgeting$451 million
  • Central staff services (personnel, purchasing, technology)$242 million
  • Other government administration$97.5 million
  • Government buildings$669 thousand
Police, fire, courts and jails
3.5%$2.00 billion
What's in police, fire, courts and jailsPrisons and jails; police and 3 more
  • Prisons and jails$1.06 billion
  • Police$508 million
  • Courts and legal services$284 million
  • Inspections and regulation$129 million
  • Probation, parole and other corrections$21.2 million
Health and hospitals
1.9%$1.11 billion
What's in health and hospitalsPublic health and hospitals
  • Public health$909 million
  • Hospitals$198 million
Housing and community development
1.2%$720 million
Environment and natural resources
1.0%$556 million
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$556 million
Interest on debt
0.5%$289 million
Parks, recreation and libraries
0.2%$94.3 million
What's in parks, recreation and librariesParks and recreation and libraries
  • Parks and recreation$82.4 million
  • Libraries$11.9 million
Water, sewer, trash and utilities
<0.1%$9.4 million
What's in water, sewer, trash and utilitiesGarbage and solid waste and sewer systems
  • Garbage and solid waste$7.2 million
  • Sewer systems$2.2 million
Indiana page →
Sources and moreEach government's source, fiscal year and how a ZIP is matched

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

Gary Community School Corporation. Indiana Department of Local Government Finance, Gateway, Annual Financial Report fiscal year 2025, fiscal year ended December 31, 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.

Lake County. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended December 31, 2023.

City of Gary. Indiana Department of Local Government Finance, Gateway, Annual Financial Report fiscal year 2025, fiscal year ended December 31, 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 December 31, 2023.

Calumet Township. Indiana Department of Local Government Finance, Gateway, Annual Financial Report fiscal year 2025, fiscal year ended December 31, 2025. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended December 31, 2021.

Porter County. Indiana Department of Local Government Finance, Gateway, Annual Financial Report fiscal year 2025, fiscal year ended December 31, 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 December 31, 2023.

City of Portage. Indiana Department of Local Government Finance, Gateway, Annual Financial Report fiscal year 2025, fiscal year ended December 31, 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 December 31, 2023.

Portage Township. Indiana Department of Local Government Finance, Gateway, Annual Financial Report fiscal year 2025, fiscal year ended December 31, 2025. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended December 31, 2021.

Portage Township Schools. Indiana Department of Local Government Finance, Gateway, Annual Financial Report fiscal year 2025, fiscal year ended December 31, 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. Revenue and spending are the Annual Financial Report figures that an Indiana government filed with the Indiana Department of Local Government Finance, grouped into the same categories as the Census figures. The report covers the government's general, special revenue, capital projects, debt service and enterprise funds (utilities, airports and the like). Borrowing, transfers between a government's own funds, internal service funds, payroll and clearing accounts, and money held for others (court and clerk accounts, property tax settlement, trusts) are not counted. The reports are self-reported and are not audited by the Department.

Cash basis. Indiana local governments report cash received and paid, so a year with a big construction project can show more spending than revenue.

Debt payments. Indiana's report lists the principal and interest paid on debt, so the "Debt payments" line includes principal as well as interest. The Census figures leave principal out, so spending can be higher than the Census figure for the same government.

Employee benefits are not a separate line here: the report sorts spending by fund and by department, so salaries and benefits sit inside each service. Capital outlay is counted under the service it paid for. Pension contributions are shown separately when the government pays them through its own police or fire pension fund.

Federal and state money. The report combines federal and state grants in one line, so the split between federal and state money is an estimate: federal money is the federal awards the government lists in its grants schedule, and the rest is shown as state money. Shared state taxes, such as the state's cigarette, alcohol and highway distributions, are state money. The local income tax is a tax residents pay, so it is shown as a tax. School corporations file for the calendar year.

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.