ZIP 47017 · Brown Township, IN

Ten governments run on your community's money

This page shows every government that serves ZIP 47017: 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 47017?
47017 is served by the State of Indiana, Ripley County, Brown Township, South Ripley Community School Corporation, Switzerland County, Pleasant Township, Switzerland County School Corporation, Ohio County, Pike Township and Rising Sun-Ohio County Community. In each one's latest recorded fiscal year, State of Indiana spent $57.7 billion (fiscal year ended June 30, 2024), Ripley County spent $46.2 million (fiscal year ended December 31, 2025), Brown Township spent $54 thousand (fiscal year ended December 31, 2025), South Ripley Community School Corporation spent $18.2 million (fiscal year ended December 31, 2025), Switzerland County spent $28.4 million (fiscal year ended December 31, 2025), Pleasant Township spent $54 thousand (fiscal year ended December 31, 2025), Switzerland County School Corporation spent $20.0 million (fiscal year ended December 31, 2025), Ohio County spent $5.0 million (fiscal year ended December 31, 2021), Pike Township spent $27 thousand (fiscal year ended December 31, 2025) and Rising Sun-Ohio County Community spent $14.0 million (fiscal year ended December 31, 2025). Each government's money is separate.

Which governments collect property tax in 47017?
Of the governments serving 47017, State of Indiana collected $15.3 million (fiscal year ended June 30, 2024), Ripley County collected $5.3 million (fiscal year ended December 31, 2025), South Ripley Community School Corporation collected $4.5 million (fiscal year ended December 31, 2025), Switzerland County School Corporation collected $4.0 million (fiscal year ended December 31, 2025), Rising Sun-Ohio County Community collected $3.9 million (fiscal year ended December 31, 2025), Switzerland County collected $3.1 million (fiscal year ended December 31, 2025), Ohio County collected $1.2 million (fiscal year ended December 31, 2021), Pleasant Township collected $35 thousand (fiscal year ended December 31, 2025), Brown Township collected $35 thousand (fiscal year ended December 31, 2025) and Pike Township collected $19 thousand (fiscal year ended December 31, 2025) in property tax. These are each government's total collections, not a bill for 47017.

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: Ripley County, Switzerland County, Ohio County and Brown 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 47017

State of Indiana$15.3 million

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

Ripley County$5.3 million

10% of its $50.8 million in revenue · fiscal year ended December 31, 2025

South Ripley Community School Corporation$4.5 million

27% of its $16.7 million in revenue · fiscal year ended December 31, 2025

Switzerland County School Corporation$4.0 million

20% of its $20.2 million in revenue · fiscal year ended December 31, 2025

Rising Sun-Ohio County Community$3.9 million

30% of its $12.9 million in revenue · fiscal year ended December 31, 2025

Switzerland County$3.1 million

10% of its $30.3 million in revenue · fiscal year ended December 31, 2025

Ohio County$1.2 million

30% of its $4.0 million in revenue · fiscal year ended December 31, 2021

Pleasant Township$35 thousand

50% of its $71 thousand in revenue · fiscal year ended December 31, 2025

Brown Township$35 thousand

54% of its $65 thousand in revenue · fiscal year ended December 31, 2025

Pike Township$19 thousand

59% of its $32 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 counties

Ripley County

$46.2 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 74% of this ZIP is in Ripley County.

Where the money comes from

County taxes70%State tax money11%Fees for services9.8%Fines and other6.3%Federal tax money2.2%
Full Ripley County breakdown

County taxes70%

Local income tax
59%$29.9 million
Property tax
10%$5.3 million
Other taxes
1.0%$503 thousand
Tourism taxes
<0.1%$45 thousand

Fees for services9.8%

Fees for services
9.8%$5.0 million

Federal tax money2.2%

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

From the federal government
2.2%$1.1 million

State tax money11%

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

From the state
11%$5.7 million

Fines and other6.3%

Interest, rents and other
6.2%$3.2 million
Fines
<0.1%$20 thousand
Ripley County page →

Where the money goes

Running the government and other costs43%Police, fire, courts and jails30%Roads, transit and parking13%Housing and community development10%Health and hospitals2.7%All other spending1.4%
Full Ripley County breakdown

Spending by category100%

Running the government and other costs
43%$19.9 million
Police, fire, courts and jails
30%$13.7 million
Roads, transit and parking
13%$6.0 million
Housing and community development
10%$4.7 million
Health and hospitals
2.7%$1.2 million
Parks, recreation and libraries
0.4%$195 thousand
Social services
0.4%$191 thousand
Environment and natural resources
0.3%$156 thousand
Water, sewer, trash and utilities
0.2%$93 thousand
Ripley County page →

Switzerland County

$28.4 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 16% of this ZIP is in Switzerland County.

Where the money comes from

State tax money44%County taxes29%Fines and other21%Fees for services3.7%Federal tax money2.2%
Full Switzerland County breakdown

County taxes29%

Local income tax
16%$5.0 million
Property tax
10%$3.1 million
Other taxes
2.4%$715 thousand

Fees for services3.7%

Fees for services
3.7%$1.1 million

Federal tax money2.2%

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

From the federal government
2.2%$669 thousand

State tax money44%

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

From the state
44%$13.4 million

Fines and other21%

Interest, rents and other
20%$6.2 million
Fines
0.6%$182 thousand
Switzerland County page →

Where the money goes

Housing and community development36%Running the government and other costs18%Police, fire, courts and jails15%Roads, transit and parking9.8%Sent to other local governments9.1%All other spending11%
Full Switzerland County breakdown

Spending by category100%

Housing and community development
36%$10.3 million
Running the government and other costs
18%$5.2 million
Police, fire, courts and jails
15%$4.4 million
Roads, transit and parking
9.8%$2.8 million
Sent to other local governments
9.1%$2.6 million
Health and hospitals
7.0%$2.0 million
Parks, recreation and libraries
2.4%$677 thousand
Water, sewer, trash and utilities
0.6%$170 thousand
Environment and natural resources
0.4%$123 thousand
Social services
0.4%$114 thousand
Switzerland County page →

Ohio County

$5.0 million budget in the latest fiscal year on record, which ended December 31, 2021.

About 10% of this ZIP is in Ohio County.

Where the money comes from

State tax money49%County taxes30%Fines and other18%Fees for services (ports and waterways)2.9%Local tax money0.1%
Full Ohio County breakdown

What stands out

17%

of Ohio County's money comes from interest, rents and other revenue.A typical U.S. county of under 50,000 people gets 4.1%.

County taxes30%

Property tax
30%$1.2 million
Other taxes
0.3%$12 thousand
What's in other taxesOther licenses and occupation and business licenses
  • Other licenses$9 thousand
  • Occupation and business licenses$3 thousand

Amounts are by Census tax category.

Fees for services2.9%

Fees for services
2.9%$116 thousand
What's in fees for servicesOther service charges and ports and waterways
  • Other service charges$108 thousand
  • Ports and waterways$8 thousand

Amounts are by Census type of charge.

State tax money49%

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

From the state
49%$2.0 million

Local tax money0.1%

Money passed on by the county or other local governments.

From other local governments
0.1%$4 thousand

Fines and other18%

Interest, rents and other
17%$686 thousand
Fines
0.4%$16 thousand
Ohio County page →

Where the money goes

Running the government and other costs46%Parks, recreation and libraries24%Roads, transit and parking19%Police, fire, courts and jails7.5%Health and hospitals3.5%

What stands out

24%

of Ohio County's spending goes to parks, recreation and libraries.A typical U.S. county of under 50,000 people spends 1%.

Full Ohio County breakdown

Spending by category100%

Running the government and other costs
46%$2.3 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$249 thousand
  • Finance, tax collection and budgeting$73 thousand
Parks, recreation and libraries
24%$1.2 million
What's in parks, recreation and librariesParks and recreation
  • Parks and recreation$1.2 million
Roads, transit and parking
19%$948 thousand
What's in roads, transit and parkingRoads and highways and ports and harbors
  • Roads and highways$929 thousand
  • Ports and harbors$19 thousand
Police, fire, courts and jails
7.5%$376 thousand
What's in police, fire, courts and jailsPolice and courts and legal services
  • Police$352 thousand
  • Courts and legal services$24 thousand
Health and hospitals
3.5%$177 thousand
What's in health and hospitalsPublic health
  • Public health$177 thousand
Ohio County page →

Your towns

Brown Township

$54 thousand budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 74% of this ZIP is in Brown Township.

Where the money comes from

Township taxes91%Fines and other9.1%State tax money0.2%
Full Brown Township breakdown

Township taxes91%

Property tax
54%$35 thousand
Local income tax
32%$21 thousand
Other taxes
4.7%$3 thousand

State tax money0.2%

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

From the state
0.2%$133

Fines and other9.1%

Interest, rents and other
9.1%$6 thousand
Brown Township page →

Where the money goes

Police, fire, courts and jails51%Running the government and other costs44%Social services5.0%
Full Brown Township breakdown

Spending by category100%

Police, fire, courts and jails
51%$28 thousand
Running the government and other costs
44%$24 thousand
Social services
5.0%$3 thousand
Brown Township page →

Pleasant Township

$54 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 Pleasant Township.

Where the money comes from

Township taxes76%State tax money16%Fines and other8.5%
Full Pleasant Township breakdown

Township taxes76%

Property tax
50%$35 thousand
Local income tax
22%$16 thousand
Other taxes
4.4%$3 thousand

State tax money16%

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

From the state
16%$11 thousand

Fines and other8.5%

Interest, rents and other
8.5%$6 thousand
Pleasant Township page →

Where the money goes

Running the government and other costs64%Police, fire, courts and jails22%Housing and community development8.2%Social services5.7%
Full Pleasant Township breakdown

Spending by category100%

Running the government and other costs
64%$35 thousand
Police, fire, courts and jails
22%$12 thousand
Housing and community development
8.2%$4 thousand
Social services
5.7%$3 thousand
Pleasant Township page →

Pike Township

$27 thousand budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 10% of this ZIP is in Pike Township.

Where the money comes from

Township taxes100%Fines and other0.5%
Full Pike Township breakdown

Township taxes100%

Property tax
59%$19 thousand
Local income tax
38%$12 thousand
Other taxes
2.8%$905

Fines and other0.5%

Interest, rents and other
0.5%$148
Pike Township page →

Where the money goes

Police, fire, courts and jails53%Running the government and other costs42%Social services4.6%
Full Pike Township breakdown

Spending by category100%

Police, fire, courts and jails
53%$15 thousand
Running the government and other costs
42%$11 thousand
Social services
4.6%$1 thousand
Pike Township page →

Your schools

South Ripley Community School Corporation

$18.2 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 74% of this ZIP is in South Ripley Community School Corporation.

Where the money comes from

State tax money57%School district taxes31%Federal tax money5.8%County and local tax money2.8%Fees for services2.4%Fines and other1.4%
Full South Ripley Community School Corporation breakdown

School district taxes31%

Property tax
27%$4.5 million
Other taxes
2.4%$398 thousand
Local income tax
1.5%$246 thousand

Fees for services2.4%

Fees for services
2.4%$393 thousand

Federal tax money5.8%

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

From the federal government
5.8%$976 thousand

State tax money57%

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

From the state
57%$9.5 million

County and local tax money2.8%

Money passed on by the county or other local governments.

From the county and other local governments
2.8%$464 thousand

Fines and other1.4%

Interest, rents and other
1.4%$232 thousand
South Ripley Community School Corporation page →

Where the money goes

Schools and colleges91%Debt payments (principal and interest)9.2%
Full South Ripley Community School Corporation breakdown

Spending by category100%

Schools and colleges
91%$16.5 million
Debt payments (principal and interest)
9.2%$1.7 million
South Ripley Community School Corporation page →

Switzerland County School Corporation

$20.0 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 16% of this ZIP is in Switzerland County School Corporation.

Where the money comes from

State tax money61%School district taxes22%Federal tax money9.6%Fines and other6.7%Fees for services0.8%
Full Switzerland County School Corporation breakdown

School district taxes22%

Property tax
20%$4.0 million
Other taxes
1.6%$323 thousand

Fees for services0.8%

Fees for services
0.8%$158 thousand

Federal tax money9.6%

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

From the federal government
9.6%$1.9 million

State tax money61%

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

From the state
61%$12.4 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%$835

Fines and other6.7%

Interest, rents and other
6.7%$1.3 million
Switzerland County School Corporation page →

Where the money goes

Schools and colleges97%Debt payments (principal and interest)3.2%
Full Switzerland County School Corporation breakdown

Spending by category100%

Schools and colleges
97%$19.3 million
Debt payments (principal and interest)
3.2%$639 thousand
Switzerland County School Corporation page →

Rising Sun-Ohio County Community

$14.0 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 Rising Sun-Ohio County Community.

Where the money comes from

State tax money53%School district taxes33%County and local tax money4.6%Federal tax money3.8%Fines and other3.3%Fees for services2.6%
Full Rising Sun-Ohio County Community breakdown

School district taxes33%

Property tax
30%$3.9 million
Other taxes
1.8%$227 thousand
Local income tax
1.0%$126 thousand

Fees for services2.6%

Fees for services
2.6%$339 thousand

Federal tax money3.8%

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

From the federal government
3.8%$486 thousand

State tax money53%

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

From the state
53%$6.9 million

County and local tax money4.6%

Money passed on by the county or other local governments.

From the county and other local governments
4.6%$592 thousand

Fines and other3.3%

Interest, rents and other
3.3%$424 thousand
Rising Sun-Ohio County Community page →

Where the money goes

Schools and colleges83%Debt payments (principal and interest)17%
Full Rising Sun-Ohio County Community breakdown

Spending by category100%

Schools and colleges
83%$11.6 million
Debt payments (principal and interest)
17%$2.4 million
Rising Sun-Ohio County Community 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.

Ripley 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.

Brown 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.

South Ripley 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.

Switzerland 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.

Pleasant 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.

Switzerland County 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.

Ohio County. 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.

Pike 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.

Rising Sun-Ohio County Community. 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.