ZIP 47304 · Harrison Township, IN

11 governments run on your community's money

This page shows every government that serves ZIP 47304: 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 47304?
47304 is served by the State of Indiana, Delaware County, Harrison Township, Wes-Del Community Schools, the City of Muncie, Center Township, Muncie Community Schools, Mt. Pleasant Township Community School Corporation, the Town of Yorktown, Hamilton Township and Delaware Community School Corporation. In each one's latest recorded fiscal year, State of Indiana spent $57.7 billion (fiscal year ended June 30, 2024), Delaware County spent $286 million (fiscal year ended December 31, 2023), Harrison Township spent $99 thousand (fiscal year ended December 31, 2025), Wes-Del Community Schools spent $14.3 million (fiscal year ended December 31, 2025), City of Muncie spent $142 million (fiscal year ended December 31, 2025), Center Township spent $3.3 million (fiscal year ended December 31, 2025), Muncie Community Schools spent $97.2 million (fiscal year ended December 31, 2025), Mt. Pleasant Township Community School Corporation spent $37.5 million (fiscal year ended June 30, 2024), Town of Yorktown spent $14.2 million (fiscal year ended December 31, 2025), Hamilton Township spent $308 thousand (fiscal year ended December 31, 2025) and Delaware Community School Corporation spent $36.7 million (fiscal year ended December 31, 2025). Each government's money is separate.

Which governments collect property tax in 47304?
Of the governments serving 47304, Delaware County collected $111 million (fiscal year ended December 31, 2023), City of Muncie collected $35.7 million (fiscal year ended December 31, 2025), State of Indiana collected $15.3 million (fiscal year ended June 30, 2024), Muncie Community Schools collected $12.7 million (fiscal year ended December 31, 2025), Delaware Community School Corporation collected $8.4 million (fiscal year ended December 31, 2025), Mt. Pleasant Township Community School Corporation collected $5.5 million (fiscal year ended June 30, 2024), Town of Yorktown collected $3.9 million (fiscal year ended December 31, 2025), Wes-Del Community Schools collected $3.3 million (fiscal year ended December 31, 2025), Center Township collected $2.6 million (fiscal year ended December 31, 2025), Hamilton Township collected $246 thousand (fiscal year ended December 31, 2025) and Harrison Township collected $111 thousand (fiscal year ended December 31, 2025) in property tax. These are each government's total collections, not a bill for 47304.

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: Delaware County, Harrison Township, Muncie and Center 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 47304

Delaware County$111 million

76% of its $146 million in revenue · fiscal year ended December 31, 2023

City of Muncie$35.7 million

25% of its $143 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

Muncie Community Schools$12.7 million

13% of its $97.8 million in revenue · fiscal year ended December 31, 2025

Delaware Community School Corporation$8.4 million

23% of its $37.1 million in revenue · fiscal year ended December 31, 2025

Mt. Pleasant Township Community School Corporation$5.5 million

16% of its $33.5 million in revenue · fiscal year ended June 30, 2024

Town of Yorktown$3.9 million

29% of its $13.3 million in revenue · fiscal year ended December 31, 2025

Wes-Del Community Schools$3.3 million

25% of its $13.1 million in revenue · fiscal year ended December 31, 2025

Center Township$2.6 million

69% of its $3.7 million in revenue · fiscal year ended December 31, 2025

Hamilton Township$246 thousand

81% of its $303 thousand in revenue · fiscal year ended December 31, 2025

Harrison Township$111 thousand

81% of its $138 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

Delaware County

$286 million budget in the latest fiscal year on record, which ended December 31, 2023.

Where the money comes from

County taxes79%Fines and other12%State tax money5.6%Local tax money2.7%Federal tax money0.2%Fees for services (airport, road charges)0.2%
Full Delaware County breakdown

What stands out

76%

of Delaware County's money comes from property tax.A typical U.S. county of 50,000 to 250,000 people gets 28%.

County taxes79%

Property tax
76%$111 million
Other taxes
3.0%$4.4 million
What's in other taxesOther selective sales taxes; other taxes not classified elsewhere and 1 more
  • Other selective sales taxes$2.9 million
  • Other taxes not classified elsewhere$1.0 million
  • Other licenses$468 thousand

Amounts are by Census tax category.

Fees for services0.2%

Fees for services
0.2%$235 thousand
What's in fees for servicesAirport and road charges
  • Airport$199 thousand
  • Road charges$36 thousand

Amounts are by Census type of charge.

Federal tax money0.2%

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

From the federal government
0.2%$244 thousand

State tax money5.6%

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

From the state
5.6%$8.2 million

Local tax money2.7%

Money passed on by the county or other local governments.

From other local governments
2.7%$4.0 million

Fines and other12%

Interest, rents and other
12%$17.8 million
Fines
<0.1%$6 thousand
Delaware County page →

Where the money goes

Running the government and other costs94%Police, fire, courts and jails3.9%Parks, recreation and libraries1.1%Roads, transit and parking0.6%Health and hospitals0.3%Interest on debt0.1%

What stands out

94%

of Delaware County's spending goes to running the government and other costs.A typical U.S. county of 50,000 to 250,000 people spends 19%.

Full Delaware County breakdown

Spending by category100%

Running the government and other costs
94%$268 million
What's in running the government and other costsOther and not broken out; central staff services (personnel, purchasing, technology) and 1 more
  • Other and not broken out$255 million
  • Central staff services (personnel, purchasing, technology)$12.4 million
  • Finance, tax collection and budgeting$1.0 million
Police, fire, courts and jails
3.9%$11.1 million
What's in police, fire, courts and jailsPolice; prisons and jails and 3 more
  • Police$4.1 million
  • Prisons and jails$4.0 million
  • Courts and legal services$2.5 million
  • Probation, parole and other corrections$260 thousand
  • Fire protection$220 thousand
Parks, recreation and libraries
1.1%$3.2 million
What's in parks, recreation and librariesParks and recreation
  • Parks and recreation$3.2 million
Roads, transit and parking
0.6%$1.7 million
What's in roads, transit and parkingAirports and roads and highways
  • Airports$889 thousand
  • Roads and highways$856 thousand
Health and hospitals
0.3%$884 thousand
What's in health and hospitalsPublic health
  • Public health$884 thousand
Interest on debt
0.1%$360 thousand
Delaware County page →

Your cities and towns

Harrison Township

$99 thousand budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 48% of this ZIP is in Harrison Township.

Where the money comes from

Township taxes97%Fines and other2.8%State tax money0.2%
Full Harrison Township breakdown

Township taxes97%

Property tax
81%$111 thousand
Other taxes
11%$16 thousand
Local income tax
4.8%$7 thousand

State tax money0.2%

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

From the state
0.2%$284

Fines and other2.8%

Interest, rents and other
2.8%$4 thousand
Harrison Township page →

Where the money goes

Police, fire, courts and jails69%Running the government and other costs21%Social services9.5%
Full Harrison Township breakdown

Spending by category100%

Police, fire, courts and jails
69%$68 thousand
Running the government and other costs
21%$21 thousand
Social services
9.5%$9 thousand
Harrison Township page →

City of Muncie

$142 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 26% of this ZIP is in Muncie.

Where the money comes from

City taxes46%Fees for services28%Fines and other20%State tax money4.7%Federal tax money1.6%
Full Muncie breakdown

City taxes46%

Property tax
25%$35.7 million
Other taxes
14%$19.4 million
Local income tax
7.2%$10.2 million

Fees for services28%

Fees for services
28%$40.2 million

Federal tax money1.6%

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

From the federal government
1.6%$2.3 million

State tax money4.7%

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

From the state
4.7%$6.6 million

Fines and other20%

Interest, rents and other
18%$25.6 million
Fines
1.7%$2.5 million
Muncie page →

Where the money goes

Police, fire, courts and jails28%Water, sewer, trash and utilities25%Running the government and other costs21%Debt payments (principal and interest)9.8%Roads, transit and parking7.0%All other spending9.7%
Full Muncie breakdown

Spending by category100%

Police, fire, courts and jails
28%$39.4 million
Water, sewer, trash and utilities
25%$35.6 million
Running the government and other costs
21%$29.4 million
Debt payments (principal and interest)
9.8%$13.9 million
Roads, transit and parking
7.0%$10.0 million
Pension contributions
5.2%$7.4 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.
Parks, recreation and libraries
2.6%$3.6 million
Housing and community development
1.8%$2.6 million
Social services
0.1%$157 thousand
Muncie page →

Center Township

$3.3 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 20% of this ZIP is in Center Township.

Where the money comes from

Township taxes89%Fines and other9.7%State tax money0.7%Fees for services0.3%
Full Center Township breakdown

Township taxes89%

Property tax
69%$2.6 million
Local income tax
18%$666 thousand
Other taxes
2.5%$92 thousand

Fees for services0.3%

Fees for services
0.3%$10 thousand

State tax money0.7%

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

From the state
0.7%$24 thousand

Fines and other9.7%

Interest, rents and other
9.7%$360 thousand
Center Township page →

Where the money goes

Social services66%Police, fire, courts and jails13%Parks, recreation and libraries12%Running the government and other costs8.6%
Full Center Township breakdown

Spending by category100%

Social services
66%$2.2 million
Police, fire, courts and jails
13%$420 thousand
Parks, recreation and libraries
12%$403 thousand
Running the government and other costs
8.6%$280 thousand
Center Township page →

Town of Yorktown

$14.2 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 14% of this ZIP is in Yorktown.

Where the money comes from

Town taxes40%Fees for services33%Fines and other19%State tax money4.4%Federal tax money4.3%
Full Yorktown breakdown

Town taxes40%

Property tax
29%$3.9 million
Other taxes
6.4%$850 thousand
Local income tax
4.0%$530 thousand

Fees for services33%

Fees for services
33%$4.4 million

Federal tax money4.3%

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

From the federal government
4.3%$565 thousand

State tax money4.4%

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

From the state
4.4%$584 thousand

Fines and other19%

Interest, rents and other
19%$2.5 million
Yorktown page →

Where the money goes

Water, sewer, trash and utilities30%Debt payments (principal and interest)22%Running the government and other costs15%Police, fire, courts and jails15%Roads, transit and parking14%Parks, recreation and libraries4.2%
Full Yorktown breakdown

Spending by category100%

Water, sewer, trash and utilities
30%$4.3 million
Debt payments (principal and interest)
22%$3.2 million
Running the government and other costs
15%$2.1 million
Police, fire, courts and jails
15%$2.1 million
Roads, transit and parking
14%$1.9 million
Parks, recreation and libraries
4.2%$602 thousand
Yorktown page →

Hamilton Township

$308 thousand budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 14% of this ZIP is in Hamilton Township.

Where the money comes from

Township taxes100%
Full Hamilton Township breakdown

Township taxes100%

Property tax
81%$246 thousand
Local income tax
11%$34 thousand
Other taxes
7.6%$23 thousand

Fines and other<0.1%

Interest, rents and other
<0.1%$13
Hamilton Township page →

Where the money goes

Police, fire, courts and jails79%Running the government and other costs17%Social services4.3%
Full Hamilton Township breakdown

Spending by category100%

Police, fire, courts and jails
79%$242 thousand
Running the government and other costs
17%$52 thousand
Social services
4.3%$13 thousand
Hamilton Township page →

Your schools

Wes-Del Community Schools

$14.3 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 48% of this ZIP is in Wes-Del Community Schools.

Where the money comes from

State tax money58%School district taxes28%Federal tax money9.4%Fines and other1.9%Fees for services1.4%County and local tax money1.1%
Full Wes-Del Community Schools breakdown

School district taxes28%

Property tax
25%$3.3 million
Other taxes
3.0%$387 thousand

Fees for services1.4%

Fees for services
1.4%$182 thousand

Federal tax money9.4%

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

From the federal government
9.4%$1.2 million

State tax money58%

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

From the state
58%$7.6 million

County and local tax money1.1%

Money passed on by the county or other local governments.

From the county and other local governments
1.1%$139 thousand

Fines and other1.9%

Interest, rents and other
1.9%$245 thousand
Wes-Del Community Schools page →

Where the money goes

Schools and colleges81%Debt payments (principal and interest)19%
Full Wes-Del Community Schools breakdown

Spending by category100%

Schools and colleges
81%$11.6 million
Debt payments (principal and interest)
19%$2.8 million
Wes-Del Community Schools page →

Muncie Community Schools

$97.2 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 20% of this ZIP is in Muncie Community Schools.

Where the money comes from

State tax money50%Federal tax money19%School district taxes14%Fines and other14%County and local tax money2.3%Fees for services0.7%
Full Muncie Community Schools breakdown

School district taxes14%

Property tax
13%$12.7 million
Other taxes
1.2%$1.1 million

Fees for services0.7%

Fees for services
0.7%$715 thousand

Federal tax money19%

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

From the federal government
19%$18.3 million

State tax money50%

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

From the state
50%$49.1 million

County and local tax money2.3%

Money passed on by the county or other local governments.

From the county and other local governments
2.3%$2.2 million

Fines and other14%

Interest, rents and other
14%$13.6 million
Muncie Community Schools page →

Where the money goes

Schools and colleges89%Debt payments (principal and interest)11%
Full Muncie Community Schools breakdown

Spending by category100%

Schools and colleges
89%$86.3 million
Debt payments (principal and interest)
11%$10.9 million
Muncie Community Schools page →

Mt. Pleasant Township Community School Corporation

$37.5 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 19% of this ZIP is in Mt. Pleasant Township Community School Corporation.

Where the money comes from

State tax money77%School district taxes16%Fines and other3.1%Fees for services (school lunches)2.1%County and local tax money1.4%

What stands out

77%

of Mt. Pleasant Township Community School Corporation's money comes from state tax money.A typical school district with fewer than 5,000 students gets 59%.

Full Mt. Pleasant Township Community School Corporation breakdown

School district taxes16%

Property tax
16%$5.5 million

Fees for services2.1%

Fees for services
2.1%$697 thousand
What's in fees for servicesSchool lunches and other school charges
  • School lunches$662 thousand
  • Other school charges$35 thousand

Amounts are by Census type of charge.

State tax money77%

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

From the state
77%$25.7 million

County and local tax money1.4%

Money passed on by the county or other local governments.

From the county and other local governments
1.4%$472 thousand

Fines and other3.1%

Interest, rents and other
3.1%$1.0 million
Mt. Pleasant Township Community School Corporation page →

Where the money goes

Schools and colleges97%Interest on debt1.9%Sent to other local governments1.0%
Full Mt. Pleasant Township Community School Corporation breakdown

Spending by category100%

Schools and colleges
97%$36.4 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$36.4 million
Interest on debt
1.9%$719 thousand
Sent to other local governments
1.0%$356 thousand
What's in sent to other local governmentsSent to school districts
  • Sent to school districts$356 thousand
Mt. Pleasant Township Community School Corporation page →

Delaware Community School Corporation

$36.7 million budget in fiscal year 2025 (ended December 31, 2025), from the Indiana Department of Local Government Finance.

About 14% of this ZIP is in Delaware Community School Corporation.

Where the money comes from

State tax money62%School district taxes25%Federal tax money6.1%Fines and other4.6%Fees for services3.1%County and local tax money<0.1%
Full Delaware Community School Corporation breakdown

School district taxes25%

Property tax
23%$8.4 million
Other taxes
1.8%$660 thousand

Fees for services3.1%

Fees for services
3.1%$1.1 million

Federal tax money6.1%

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

From the federal government
6.1%$2.2 million

State tax money62%

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

From the state
62%$22.9 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%$36 thousand

Fines and other4.6%

Interest, rents and other
4.6%$1.7 million
Delaware Community School Corporation page →

Where the money goes

Schools and colleges90%Debt payments (principal and interest)9.8%
Full Delaware Community School Corporation breakdown

Spending by category100%

Schools and colleges
90%$33.1 million
Debt payments (principal and interest)
9.8%$3.6 million
Delaware Community 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.

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

Harrison 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.

Wes-Del 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.

City of Muncie. 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.

Center 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.

Muncie 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.

Mt. Pleasant Township Community School Corporation. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended June 30, 2024.

Town of Yorktown. 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.

Hamilton 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.

Delaware 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.

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.