ZIP 46506 · German Township, IN

Eight governments run on your community's money

This page shows every government that serves ZIP 46506: 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 46506?
46506 is served by the State of Indiana, Marshall County, German Township, Bremen Public Schools, St. Joseph County, Union-North United School Corporation, Penn-Harris-Madison School Corporation and Union Township. In each one's latest recorded fiscal year, State of Indiana spent $57.7 billion (fiscal year ended June 30, 2024), Marshall County spent $40.1 million (fiscal year ended December 31, 2023), German Township spent $300 thousand (fiscal year ended December 31, 2021), Bremen Public Schools spent $21.1 million (fiscal year ended December 31, 2025), St. Joseph County spent $255 million (fiscal year ended December 31, 2023), Union-North United School Corporation spent $17.0 million (fiscal year ended December 31, 2025), Penn-Harris-Madison School Corporation spent $182 million (fiscal year ended December 31, 2025) and Union Township spent $241 thousand (fiscal year ended December 31, 2021). Each government's money is separate.

Which governments collect property tax in 46506?
Of the governments serving 46506, St. Joseph County collected $73.4 million (fiscal year ended December 31, 2023), Penn-Harris-Madison School Corporation collected $34.8 million (fiscal year ended December 31, 2025), State of Indiana collected $15.3 million (fiscal year ended June 30, 2024), Marshall County collected $11.0 million (fiscal year ended December 31, 2023), Union-North United School Corporation collected $6.3 million (fiscal year ended December 31, 2025), Bremen Public Schools collected $5.4 million (fiscal year ended December 31, 2025) and German Township collected $348 thousand (fiscal year ended December 31, 2021) in property tax. These are each government's total collections, not a bill for 46506.

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: Marshall County, St. Joseph County, German Township and Union 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 46506

St. Joseph County$73.4 million

34% of its $217 million in revenue · fiscal year ended December 31, 2023

Penn-Harris-Madison School Corporation$34.8 million

24% of its $148 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

Marshall County$11.0 million

23% of its $47.3 million in revenue · fiscal year ended December 31, 2023

Union-North United School Corporation$6.3 million

36% of its $17.6 million in revenue · fiscal year ended December 31, 2025

Bremen Public Schools$5.4 million

27% of its $20.0 million in revenue · fiscal year ended December 31, 2025

German Township$348 thousand

100% of its $348 thousand in revenue · fiscal year ended December 31, 2021

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

Marshall County

$40.1 million budget in the latest fiscal year on record, which ended December 31, 2023.

About 62% of this ZIP is in Marshall County.

Where the money comes from

County taxes75%Fines and other11%State tax money8.8%Fees for services (road charges)4.8%
Full Marshall County breakdown

What stands out

48%

of Marshall County's money comes from a personal income tax.Most U.S. counties of under 50,000 people get none.

County taxes75%

Local income tax
48%$22.8 million
Property tax
23%$11.0 million
Other taxes
3.5%$1.7 million
What's in other taxesOther selective sales taxes; real estate and stock transfer taxes and 4 more
  • Other selective sales taxes$521 thousand
  • Real estate and stock transfer taxes$398 thousand
  • Other taxes not classified elsewhere$333 thousand
  • Other licenses$309 thousand
  • Motor vehicle licenses$111 thousand
  • Alcoholic beverage licenses$2 thousand

Amounts are by Census tax category.

Fees for services4.8%

Fees for services
4.8%$2.3 million
What's in fees for servicesOther service charges; other government-run businesses and 1 more
  • Other service charges$1.3 million
  • Other government-run businesses$519 thousand
  • Road charges$394 thousand

Amounts are by Census type of charge.

State tax money8.8%

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

From the state
8.8%$4.1 million

Fines and other11%

Interest, rents and other
11%$5.1 million
Fines
0.6%$277 thousand
Marshall County page →

Where the money goes

Running the government and other costs41%Police, fire, courts and jails31%Roads, transit and parking24%Health and hospitals1.3%Environment and natural resources0.8%All other spending1.6%

What stands out

41%

of Marshall County's spending goes to running the government and other costs.A typical U.S. county of under 50,000 people spends 23%.

Full Marshall County breakdown

Spending by category100%

Running the government and other costs
41%$16.5 million
What's in running the government and other costsCentral staff services (personnel, purchasing, technology); other and not broken out and 3 more
  • Central staff services (personnel, purchasing, technology)$9.4 million
  • Other and not broken out$5.0 million
  • Finance, tax collection and budgeting$1.1 million
  • Government buildings$625 thousand
  • Other government-run businesses$338 thousand
Police, fire, courts and jails
31%$12.5 million
What's in police, fire, courts and jailsPolice; courts and legal services and 2 more
  • Police$8.5 million
  • Courts and legal services$3.5 million
  • Probation, parole and other corrections$420 thousand
  • Inspections and regulation$113 thousand
Roads, transit and parking
24%$9.6 million
What's in roads, transit and parkingRoads and highways
  • Roads and highways$9.6 million
Health and hospitals
1.3%$530 thousand
What's in health and hospitalsPublic health
  • Public health$530 thousand
Environment and natural resources
0.8%$326 thousand
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$326 thousand
Social services
0.6%$244 thousand
What's in social servicesWelfare institutions
  • Welfare institutions$244 thousand
Parks, recreation and libraries
0.5%$186 thousand
What's in parks, recreation and librariesParks and recreation
  • Parks and recreation$186 thousand
Interest on debt
0.4%$173 thousand
Water, sewer, trash and utilities
0.1%$44 thousand
What's in water, sewer, trash and utilitiesSewer systems
  • Sewer systems$44 thousand
Marshall County page →

St. Joseph County

$255 million budget in the latest fiscal year on record, which ended December 31, 2023.

About 38% of this ZIP is in St. Joseph County.

Where the money comes from

County taxes39%State tax money20%Fines and other19%Fees for services (airport, garbage collection)11%Federal tax money10%Local tax money1.4%
Full St. Joseph County breakdown

What stands out

18%

of St. Joseph County's money comes from interest, rents and other revenue.A typical U.S. county of 250,000+ people gets 6%.

County taxes39%

Property tax
34%$73.4 million
Other taxes
4.8%$10.4 million
What's in other taxesOther selective sales taxes and other licenses
  • Other selective sales taxes$10.2 million
  • Other licenses$234 thousand

Amounts are by Census tax category.

Fees for services11%

Fees for services
11%$23.6 million
What's in fees for servicesAirport; garbage collection and 3 more
  • Airport$13.1 million
  • Garbage collection$5.1 million
  • Other service charges$5.0 million
  • Parks and recreation$354 thousand
  • Housing$28 thousand

Amounts are by Census type of charge.

Federal tax money10%

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

From the federal government
10%$22.5 million

State tax money20%

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

From the state
20%$43.7 million

Local tax money1.4%

Money passed on by the county or other local governments.

From other local governments
1.4%$3.0 million

Fines and other19%

Interest, rents and other
18%$40.0 million
Fines
0.2%$412 thousand
St. Joseph County page →

Where the money goes

Police, fire, courts and jails39%Running the government and other costs34%Roads, transit and parking18%Parks, recreation and libraries2.9%Housing and community development1.9%All other spending3.6%

What stands out

18%

of St. Joseph County's spending goes to roads, transit and parking.A typical U.S. county of 250,000+ people spends 6.3%.

Full St. Joseph County breakdown

Spending by category100%

Police, fire, courts and jails
39%$100 million
What's in police, fire, courts and jailsPolice; courts and legal services and 3 more
  • Police$62.3 million
  • Courts and legal services$17.2 million
  • Prisons and jails$16.2 million
  • Probation, parole and other corrections$4.4 million
  • Inspections and regulation$135 thousand
Running the government and other costs
34%$87.7 million
What's in running the government and other costsCentral staff services (personnel, purchasing, technology); finance, tax collection and budgeting and 2 more
  • Central staff services (personnel, purchasing, technology)$44.3 million
  • Finance, tax collection and budgeting$23.2 million
  • Other and not broken out$16.3 million
  • Government buildings$3.8 million
Roads, transit and parking
18%$45.8 million
What's in roads, transit and parkingRoads and highways; airports and 1 more
  • Roads and highways$25.8 million
  • Airports$19.9 million
  • Public transit$42 thousand
Parks, recreation and libraries
2.9%$7.5 million
What's in parks, recreation and librariesParks and recreation
  • Parks and recreation$7.5 million
Housing and community development
1.9%$5.0 million
Water, sewer, trash and utilities
1.5%$3.8 million
What's in water, sewer, trash and utilitiesGarbage and solid waste
  • Garbage and solid waste$3.8 million
Health and hospitals
1.0%$2.6 million
What's in health and hospitalsPublic health
  • Public health$2.6 million
Interest on debt
0.6%$1.6 million
Environment and natural resources
0.4%$1.1 million
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$1.1 million
Schools and colleges
<0.1%$3 thousand
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$3 thousand
St. Joseph County page →

Your towns

German Township

$300 thousand budget in the latest fiscal year on record, which ended December 31, 2021.

About 52% of this ZIP is in German Township.

Where the money comes from

Township taxes100%
Full German Township breakdown

What stands out

100%

of German Township's money comes from property tax.A typical U.S. township or town of under 10,000 people gets 52%.

Township taxes100%

Property tax
100%$348 thousand
German Township page →

Where the money goes

Police, fire, courts and jails90%Sent to other local governments10%

What stands out

90%

of German Township's spending goes to police, fire, courts and jails.A typical U.S. township or town of under 10,000 people spends 6.7%.

Full German Township breakdown

Spending by category100%

Police, fire, courts and jails
90%$270 thousand
What's in police, fire, courts and jailsFire protection
  • Fire protection$270 thousand
Sent to other local governments
10%$30 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$30 thousand
German Township page →

Union Township

$241 thousand budget in the latest fiscal year on record, which ended December 31, 2021.

About 16% of this ZIP is in Union Township.

Where the money comes from

County and local tax money97%Township taxes2.2%Fines and other0.5%

What stands out

97%

of Union Township's money comes from county and other local tax money.Most U.S. townships and towns of under 10,000 people get none.

Full Union Township breakdown

Township taxes2.2%

Local income tax
2.2%$14 thousand

County and local tax money97%

Money passed on by the county or other local governments.

From the county and other local governments
97%$626 thousand

Fines and other0.5%

Interest, rents and other
0.5%$3 thousand
Union Township page →

Where the money goes

Running the government and other costs43%Interest on debt32%Police, fire, courts and jails25%

What stands out

32%

of Union Township's spending goes to interest on debt.Most U.S. townships and towns of under 10,000 people spend nothing on this.

Full Union Township breakdown

Spending by category100%

Running the government and other costs
43%$103 thousand
What's in running the government and other costsCentral staff services (personnel, purchasing, technology) and government buildings
  • Central staff services (personnel, purchasing, technology)$81 thousand
  • Government buildings$22 thousand
Interest on debt
32%$78 thousand
Police, fire, courts and jails
25%$60 thousand
What's in police, fire, courts and jailsFire protection and courts and legal services
  • Fire protection$58 thousand
  • Courts and legal services$2 thousand
Union Township page →

Your schools

Bremen Public Schools

$21.1 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 52% of this ZIP is in Bremen Public Schools.

Where the money comes from

State tax money60%School district taxes30%Federal tax money6.0%Fees for services2.6%Fines and other1.4%
Full Bremen Public Schools breakdown

School district taxes30%

Property tax
27%$5.4 million
Other taxes
1.7%$337 thousand
Local income tax
1.2%$233 thousand

Fees for services2.6%

Fees for services
2.6%$524 thousand

Federal tax money6.0%

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

From the federal government
6.0%$1.2 million

State tax money60%

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

From the state
60%$12.1 million

County and local tax money<0.1%

Money passed on by the county or other local governments.

From the county and other local governments
<0.1%$2 thousand

Fines and other1.4%

Interest, rents and other
1.4%$283 thousand
Bremen Public Schools page →

Where the money goes

Schools and colleges89%Debt payments (principal and interest)11%
Full Bremen Public Schools breakdown

Spending by category100%

Schools and colleges
89%$18.6 million
Debt payments (principal and interest)
11%$2.4 million
Bremen Public Schools page →

Union-North United School Corporation

$17.0 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 25% of this ZIP is in Union-North United School Corporation.

Where the money comes from

State tax money57%School district taxes36%Federal tax money5.5%Fees for services1.4%
Full Union-North United School Corporation breakdown

School district taxes36%

Property tax
36%$6.3 million
Local income tax
0.5%$82 thousand

Fees for services1.4%

Fees for services
1.4%$251 thousand

Federal tax money5.5%

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

From the federal government
5.5%$968 thousand

State tax money57%

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

From the state
57%$10.0 million

County and local tax money<0.1%

Money passed on by the county or other local governments.

From the county and other local governments
<0.1%$748
Union-North United School Corporation page →

Where the money goes

Schools and colleges81%Debt payments (principal and interest)19%
Full Union-North United School Corporation breakdown

Spending by category100%

Schools and colleges
81%$13.9 million
Debt payments (principal and interest)
19%$3.2 million
Union-North United School Corporation page →

Penn-Harris-Madison School Corporation

$182 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 22% of this ZIP is in Penn-Harris-Madison School Corporation.

Where the money comes from

State tax money63%School district taxes25%Federal tax money5.1%Fees for services4.4%Fines and other2.7%County and local tax money<0.1%
Full Penn-Harris-Madison School Corporation breakdown

School district taxes25%

Property tax
24%$34.8 million
Other taxes
1.7%$2.6 million

Fees for services4.4%

Fees for services
4.4%$6.5 million

Federal tax money5.1%

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

From the federal government
5.1%$7.5 million

State tax money63%

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

From the state
63%$92.5 million

County and local tax money<0.1%

Money passed on by the county or other local governments.

From the county and other local governments
<0.1%$124 thousand

Fines and other2.7%

Interest, rents and other
2.7%$3.9 million
Penn-Harris-Madison School Corporation page →

Where the money goes

Schools and colleges90%Debt payments (principal and interest)9.9%
Full Penn-Harris-Madison School Corporation breakdown

Spending by category100%

Schools and colleges
90%$164 million
Debt payments (principal and interest)
9.9%$18.0 million
Penn-Harris-Madison School Corporation 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.

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

German Township. U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended December 31, 2021. The Census record for this government is from the 2022 survey, the newest on file.

Bremen Public 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.

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

Union-North United 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.

Penn-Harris-Madison 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.

Union Township. U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended December 31, 2021. The Census record for this government is from the 2022 survey, the newest on file.

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.