ZIP 46970 · Butler Township, IN

Ten governments run on your community's money

This page shows every government that serves ZIP 46970: 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 46970?
46970 is served by the State of Indiana, Miami County, Maconaquah School Corporation, North Miami Community Schools, Peru Community Schools, Butler Township, Jefferson Township, Washington Township, the City of Peru and Pipe Creek Township. In each one's latest recorded fiscal year, State of Indiana spent $57.7 billion (fiscal year ended June 30, 2024), Miami County spent $52.0 million (fiscal year ended December 31, 2025), Maconaquah School Corporation spent $24.8 million (fiscal year ended December 31, 2025), North Miami Community Schools spent $13.1 million (fiscal year ended December 31, 2025), Peru Community Schools spent $29.6 million (fiscal year ended December 31, 2025), Butler Township spent $30 thousand (fiscal year ended December 31, 2025), Jefferson Township spent $136 thousand (fiscal year ended December 31, 2025), Washington Township spent $233 thousand (fiscal year ended December 31, 2025), City of Peru spent $60.5 million (fiscal year ended December 31, 2023) and Pipe Creek Township spent $155 thousand (fiscal year ended December 31, 2025). Each government's money is separate.

Which governments collect property tax in 46970?
Of the governments serving 46970, City of Peru collected $108 million (fiscal year ended December 31, 2023), State of Indiana collected $15.3 million (fiscal year ended June 30, 2024), Miami County collected $8.3 million (fiscal year ended December 31, 2025), Maconaquah School Corporation collected $6.1 million (fiscal year ended December 31, 2025), Peru Community Schools collected $4.6 million (fiscal year ended December 31, 2025), North Miami Community Schools collected $3.8 million (fiscal year ended December 31, 2025), Jefferson Township collected $237 thousand (fiscal year ended December 31, 2025), Pipe Creek Township collected $137 thousand (fiscal year ended December 31, 2025), Washington Township collected $115 thousand (fiscal year ended December 31, 2025) and Butler Township collected $44 thousand (fiscal year ended December 31, 2025) in property tax. These are each government's total collections, not a bill for 46970.

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: Miami County, Butler Township, Jefferson Township and Washington 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 46970

City of Peru$108 million

62% of its $175 million in revenue · fiscal year ended December 31, 2023

State of Indiana$15.3 million

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

Miami County$8.3 million

15% of its $53.9 million in revenue · fiscal year ended December 31, 2025

Maconaquah School Corporation$6.1 million

24% of its $25.9 million in revenue · fiscal year ended December 31, 2025

Peru Community Schools$4.6 million

19% of its $23.9 million in revenue · fiscal year ended December 31, 2025

North Miami Community Schools$3.8 million

32% of its $11.7 million in revenue · fiscal year ended December 31, 2025

Jefferson Township$237 thousand

92% of its $258 thousand in revenue · fiscal year ended December 31, 2025

Pipe Creek Township$137 thousand

75% of its $182 thousand in revenue · fiscal year ended December 31, 2025

Washington Township$115 thousand

58% of its $198 thousand in revenue · fiscal year ended December 31, 2025

Butler Township$44 thousand

80% of its $55 thousand 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 county

Miami County

$52.0 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 92% of this ZIP is in Miami County.

Where the money comes from

County taxes73%State tax money15%Fines and other7.2%Federal tax money2.5%Fees for services2.3%
Full Miami County breakdown

County taxes73%

Local income tax
56%$30.1 million
Property tax
15%$8.3 million
Other taxes
1.4%$744 thousand

Fees for services2.3%

Fees for services
2.3%$1.2 million

Federal tax money2.5%

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

From the federal government
2.5%$1.4 million

State tax money15%

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

From the state
15%$8.3 million

Fines and other7.2%

Interest, rents and other
6.9%$3.7 million
Fines
0.3%$155 thousand
Miami County page →

Where the money goes

Running the government and other costs39%Police, fire, courts and jails25%Housing and community development21%Roads, transit and parking12%Health and hospitals1.4%All other spending1.9%
Full Miami County breakdown

Spending by category100%

Running the government and other costs
39%$20.5 million
Police, fire, courts and jails
25%$12.8 million
Housing and community development
21%$10.8 million
Roads, transit and parking
12%$6.2 million
Health and hospitals
1.4%$733 thousand
Social services
0.8%$397 thousand
Environment and natural resources
0.8%$392 thousand
Water, sewer, trash and utilities
0.2%$122 thousand
Pension contributions
0.1%$62 thousand
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.
Miami County page →

Your cities and towns

Butler Township

$30 thousand budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 16% of this ZIP is in Butler Township.

Where the money comes from

Township taxes100%
Full Butler Township breakdown

Township taxes100%

Property tax
80%$44 thousand
Local income tax
15%$9 thousand
Other taxes
4.7%$3 thousand

Fines and other<0.1%

Interest, rents and other
<0.1%$8
Butler Township page →

Where the money goes

Police, fire, courts and jails50%Running the government and other costs48%Social services1.9%
Full Butler Township breakdown

Spending by category100%

Police, fire, courts and jails
50%$15 thousand
Running the government and other costs
48%$15 thousand
Social services
1.9%$564
Butler Township page →

Jefferson Township

$136 thousand budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 16% of this ZIP is in Jefferson Township.

Where the money comes from

Township taxes100%
Full Jefferson Township breakdown

Township taxes100%

Property tax
92%$237 thousand
Other taxes
8.1%$21 thousand
Jefferson Township page →

Where the money goes

Police, fire, courts and jails63%Running the government and other costs21%Parks, recreation and libraries13%Social services2.9%
Full Jefferson Township breakdown

Spending by category100%

Police, fire, courts and jails
63%$86 thousand
Running the government and other costs
21%$29 thousand
Parks, recreation and libraries
13%$18 thousand
Social services
2.9%$4 thousand
Jefferson Township page →

Washington Township

$233 thousand budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 15% of this ZIP is in Washington Township.

Where the money comes from

Township taxes76%Fines and other24%
Full Washington Township breakdown

Township taxes76%

Property tax
58%$115 thousand
Local income tax
14%$28 thousand
Other taxes
4.2%$8 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%$2

Fines and other24%

Interest, rents and other
24%$47 thousand
Washington Township page →

Where the money goes

Police, fire, courts and jails42%Running the government and other costs22%Debt payments (principal and interest)14%Social services14%Sent to other local governments8.1%
Full Washington Township breakdown

Spending by category100%

Police, fire, courts and jails
42%$97 thousand
Running the government and other costs
22%$52 thousand
Debt payments (principal and interest)
14%$33 thousand
Social services
14%$32 thousand
Sent to other local governments
8.1%$19 thousand
Washington Township page →

City of Peru

$60.5 million budget in the latest fiscal year on record, which ended December 31, 2023.

About 14% of this ZIP is in Peru.

Where the money comes from

City taxes75%Fees for services (electric power, water)23%Fines and other1.5%County and local tax money0.5%State tax money0.3%Federal tax money<0.1%
Full Peru breakdown

What stands out

62%

of Peru's money comes from property tax.A typical U.S. city of 10,000 to 50,000 people gets 19%.

City taxes75%

Property tax
62%$108 million
Other taxes
13%$23.3 million
What's in other taxesPublic utility taxes and other licenses
  • Public utility taxes$22.1 million
  • Other licenses$1.2 million

Amounts are by Census tax category.

Sales tax
<0.1%$6 thousand

Fees for services23%

Fees for services
23%$39.4 million
What's in fees for servicesElectric power; water and 6 more
  • Electric power$28.7 million
  • Water$4.7 million
  • Sewer$4.1 million
  • Garbage collection$1.1 million
  • Other service charges$365 thousand
  • Parks and recreation$354 thousand
  • Airport$39 thousand
  • Other government-run businesses$26 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%$158 thousand

State tax money0.3%

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

From the state
0.3%$442 thousand

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%$793 thousand

Fines and other1.5%

Interest, rents and other
1.3%$2.3 million
Fines
0.1%$231 thousand
Peru page →

Where the money goes

Water, sewer, trash and utilities72%Sent to other local governments8.8%Police, fire, courts and jails8.7%Running the government and other costs6.1%Interest on debt1.9%All other spending2.7%

What stands out

72%

of Peru's spending goes to water, sewer, trash and other utilities.A typical U.S. city of 10,000 to 50,000 people spends 24%.

Full Peru breakdown

Spending by category100%

Water, sewer, trash and utilities
72%$43.5 million
What's in water, sewer, trash and utilitiesElectric power; water supply and 2 more
  • Electric power$30.6 million
  • Water supply$6.1 million
  • Sewer systems$5.8 million
  • Garbage and solid waste$961 thousand
Sent to other local governments
8.8%$5.3 million
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$5.3 million
Police, fire, courts and jails
8.7%$5.3 million
What's in police, fire, courts and jailsFire protection; police and 1 more
  • Fire protection$2.9 million
  • Police$2.3 million
  • Courts and legal services$86 thousand
Running the government and other costs
6.1%$3.7 million
What's in running the government and other costsOther and not broken out; government buildings and 3 more
  • Other and not broken out$2.2 million
  • Government buildings$880 thousand
  • Other government-run businesses$285 thousand
  • Central staff services (personnel, purchasing, technology)$192 thousand
  • Finance, tax collection and budgeting$148 thousand
Interest on debt
1.9%$1.1 million
What's in interest on debtInterest on water supply debt; interest on general debt and 1 more
  • Interest on water supply debt$847 thousand
  • Interest on general debt$191 thousand
  • Interest on electric power debt$102 thousand
Roads, transit and parking
1.6%$972 thousand
What's in roads, transit and parkingRoads and highways and airports
  • Roads and highways$871 thousand
  • Airports$101 thousand
Parks, recreation and libraries
0.7%$429 thousand
What's in parks, recreation and librariesParks and recreation
  • Parks and recreation$429 thousand
Housing and community development
0.3%$200 thousand
Health and hospitals
<0.1%$57 thousand
What's in health and hospitalsPublic health
  • Public health$57 thousand
Peru page →

Pipe Creek Township

$155 thousand budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 12% of this ZIP is in Pipe Creek Township.

Where the money comes from

Township taxes97%Fines and other3.2%
Full Pipe Creek Township breakdown

Township taxes97%

Property tax
75%$137 thousand
Local income tax
15%$28 thousand
Other taxes
6.3%$11 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%$31

Fines and other3.2%

Interest, rents and other
3.2%$6 thousand
Pipe Creek Township page →

Where the money goes

Police, fire, courts and jails59%Social services29%Running the government and other costs13%
Full Pipe Creek Township breakdown

Spending by category100%

Police, fire, courts and jails
59%$91 thousand
Social services
29%$44 thousand
Running the government and other costs
13%$20 thousand
Pipe Creek Township page →

Your schools

Maconaquah School Corporation

$24.8 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 44% of this ZIP is in Maconaquah School Corporation.

Where the money comes from

State tax money61%School district taxes26%Federal tax money6.7%Fees for services4.1%Fines and other2.1%
Full Maconaquah School Corporation breakdown

School district taxes26%

Property tax
24%$6.1 million
Other taxes
2.0%$527 thousand

Fees for services4.1%

Fees for services
4.1%$1.1 million

Federal tax money6.7%

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

From the federal government
6.7%$1.7 million

State tax money61%

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

From the state
61%$15.9 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%$675

Fines and other2.1%

Interest, rents and other
2.1%$539 thousand
Maconaquah School Corporation page →

Where the money goes

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

Spending by category100%

Schools and colleges
89%$22.2 million
Debt payments (principal and interest)
11%$2.6 million
Maconaquah School Corporation page →

North Miami Community Schools

$13.1 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 North Miami Community Schools.

Where the money comes from

State tax money57%School district taxes35%Federal tax money4.7%Fees for services2.7%Fines and other1.0%
Full North Miami Community Schools breakdown

School district taxes35%

Property tax
32%$3.8 million
Other taxes
2.4%$282 thousand

Fees for services2.7%

Fees for services
2.7%$322 thousand

Federal tax money4.7%

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

From the federal government
4.7%$555 thousand

State tax money57%

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

From the state
57%$6.7 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%$660

Fines and other1.0%

Interest, rents and other
1.0%$120 thousand
North Miami Community Schools page →

Where the money goes

Schools and colleges85%Debt payments (principal and interest)15%
Full North Miami Community Schools breakdown

Spending by category100%

Schools and colleges
85%$11.2 million
Debt payments (principal and interest)
15%$1.9 million
North Miami Community Schools page →

Peru Community Schools

$29.6 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 23% of this ZIP is in Peru Community Schools.

Where the money comes from

State tax money66%School district taxes21%Federal tax money8.7%Fines and other3.6%Fees for services0.8%County and local tax money0.2%
Full Peru Community Schools breakdown

School district taxes21%

Property tax
19%$4.6 million
Other taxes
1.6%$377 thousand

Fees for services0.8%

Fees for services
0.8%$197 thousand

Federal tax money8.7%

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

From the federal government
8.7%$2.1 million

State tax money66%

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

From the state
66%$15.8 million

County and local tax money0.2%

Money passed on by the county or other local governments.

From the county and other local governments
0.2%$42 thousand

Fines and other3.6%

Interest, rents and other
3.6%$852 thousand
Peru Community Schools page →

Where the money goes

Schools and colleges87%Debt payments (principal and interest)13%
Full Peru Community Schools breakdown

Spending by category100%

Schools and colleges
87%$25.7 million
Debt payments (principal and interest)
13%$3.9 million
Peru Community 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.

Miami 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, 2022 Census of Governments, Finance, individual unit file, fiscal year ended December 31, 2021.

Maconaquah 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.

North Miami Community 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.

Peru Community 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.

Butler 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.

Jefferson 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.

Washington 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.

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

Pipe Creek 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.

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.