ZIP 48174 · Romulus, MI

Eight governments run on your community's money

This page shows every government that serves ZIP 48174: 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 Michigan governments, the Michigan Department of Treasury, as named under Sources and more.

Where do my taxes go in 48174?
48174 is served by the State of Michigan, Wayne County, the City of Romulus, Romulus Community Schools, Huron Charter Township, Woodhaven-Brownstown School District, Brownstown Charter Township and Huron School District. In each one's latest recorded fiscal year, State of Michigan spent $98.8 billion (fiscal year ended September 30, 2023), Wayne County spent $2.28 billion (fiscal year ended September 30, 2023), City of Romulus spent $63.6 million (fiscal year ended June 30, 2025), Romulus Community Schools spent $49.2 million (fiscal year ended June 30, 2024), Huron Charter Township spent $20.5 million (fiscal year ended December 31, 2025), Woodhaven-Brownstown School District spent $123 million (fiscal year ended June 30, 2024), Brownstown Charter Township spent $42.0 million (fiscal year ended December 31, 2025) and Huron School District spent $48.5 million (fiscal year ended June 30, 2024). Each government's money is separate.

Which governments collect property tax in 48174?
Of the governments serving 48174, State of Michigan collected $2.81 billion (fiscal year ended September 30, 2023), Wayne County collected $378 million (fiscal year ended September 30, 2023), City of Romulus collected $27.0 million (fiscal year ended June 30, 2025), Romulus Community Schools collected $26.8 million (fiscal year ended June 30, 2024), Brownstown Charter Township collected $22.2 million (fiscal year ended December 31, 2025), Woodhaven-Brownstown School District collected $18.6 million (fiscal year ended June 30, 2024), Huron School District collected $7.4 million (fiscal year ended June 30, 2024) and Huron Charter Township collected $6.7 million (fiscal year ended December 31, 2025) in property tax. These are each government's total collections, not a bill for 48174.

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: Wayne County, Romulus, Huron Charter Township and Brownstown Charter Township

Why not this year? Michigan governments with newer filings show figures from the Michigan Department of Treasury (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 48174

3.0% of its $93.9 billion in revenue · fiscal year ended September 30, 2023

Wayne County$378 million

15% of its $2.55 billion in revenue · fiscal year ended September 30, 2023

City of Romulus$27.0 million

33% of its $80.9 million in revenue · fiscal year ended June 30, 2025

44% of its $60.4 million in revenue · fiscal year ended June 30, 2024

41% of its $53.5 million in revenue · fiscal year ended December 31, 2025

18% of its $106 million in revenue · fiscal year ended June 30, 2024

14% of its $51.3 million in revenue · fiscal year ended June 30, 2024

30% of its $22.6 million in revenue · fiscal year ended December 31, 2025

These are each government's total property tax collections, not your bill. Your own bill is split by each government's tax rate, shown on your property tax bill.

Your county

Wayne County

$2.28 billion budget in the latest fiscal year on record, which ended September 30, 2023.

Where the money comes from

State tax money53%County taxes15%Fees for services (sewer, hospital bills)12%Federal tax money11%Fines and other6.8%Local tax money1.8%

What stands out

53%

of Wayne County's money comes from state tax money.A typical U.S. county of 250,000+ people gets 19%.

Full Wayne County breakdown

County taxes15%

Property tax
15%$378 million
Other taxes
0.5%$13.8 million
What's in other taxesOther selective sales taxes and other licenses
  • Other selective sales taxes$12.7 million
  • Other licenses$1.1 million

Amounts are by Census tax category.

Fees for services12%

Fees for services
12%$300 million
What's in fees for servicesOther service charges; sewer and 5 more
  • Other service charges$215 million
  • Sewer$59.4 million
  • Hospital bills$18.7 million
  • Road charges$3.4 million
  • Parks and recreation$2.0 million
  • Parks, land and natural resources$1.2 million
  • Housing$12 thousand

Amounts are by Census type of charge.

Federal tax money11%

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

From the federal government
11%$292 million

State tax money53%

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

From the state
53%$1.35 billion

Local tax money1.8%

Money passed on by the county or other local governments.

From other local governments
1.8%$46.4 million

Fines and other6.8%

Interest, rents and other
4.1%$105 million
Fines
2.7%$68.9 million
Wayne County page →

Where the money goes

Social services34%Police, fire, courts and jails16%Sent to other local governments16%Running the government and other costs14%Health and hospitals8.0%All other spending12%

What stands out

34%

of Wayne County's spending goes to social services.A typical U.S. county of 250,000+ people spends 4.3%.

Full Wayne County breakdown

Spending by category100%

Social services
34%$766 million
What's in social servicesOther public welfare
  • Other public welfare$766 million
Police, fire, courts and jails
16%$375 million
What's in police, fire, courts and jailsCourts and legal services; probation, parole and other corrections and 2 more
  • Courts and legal services$191 million
  • Probation, parole and other corrections$127 million
  • Police$33.2 million
  • Prisons and jails$24.7 million
Sent to other local governments
16%$362 million
What's in sent to other local governmentsSent to the state government
  • Sent to the state government$362 million
Running the government and other costs
14%$320 million
What's in running the government and other costsOther and not broken out; finance, tax collection and budgeting and 1 more
  • Other and not broken out$143 million
  • Finance, tax collection and budgeting$98.8 million
  • Central staff services (personnel, purchasing, technology)$77.9 million
Health and hospitals
8.0%$182 million
What's in health and hospitalsPublic health and hospitals
  • Public health$164 million
  • Hospitals$18.0 million
Roads, transit and parking
7.6%$174 million
What's in roads, transit and parkingRoads and highways
  • Roads and highways$174 million
Water, sewer, trash and utilities
2.6%$59.0 million
What's in water, sewer, trash and utilitiesSewer systems
  • Sewer systems$59.0 million
Parks, recreation and libraries
0.8%$18.5 million
What's in parks, recreation and librariesParks and recreation
  • Parks and recreation$18.5 million
Interest on debt
0.6%$13.3 million
Housing and community development
0.3%$7.1 million
Environment and natural resources
<0.1%$1.4 million
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$1.4 million
Wayne County page →

Your cities and towns

City of Romulus

$63.6 million budget in fiscal year 2025 (ended June 30, 2025), from the Michigan Department of Treasury.

About 70% of this ZIP is in Romulus.

Where the money comes from

City taxes36%Fees for services29%Fines and other19%State tax money14%Federal tax money1.5%County and local tax money1.4%
Full Romulus breakdown

City taxes36%

Property tax
33%$27.0 million
Other taxes
2.6%$2.1 million

Fees for services29%

Fees for services
29%$23.1 million

Federal tax money1.5%

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

From the federal government
1.5%$1.2 million

State tax money14%

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

From the state
14%$10.9 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%$1.1 million

Fines and other19%

Interest, rents and other
17%$13.7 million
Fines
2.0%$1.6 million
Romulus page →

Where the money goes

Police, fire, courts and jails33%Water, sewer, trash and utilities31%Running the government and other costs13%Housing and community development8.5%Roads, transit and parking8.0%All other spending6.6%
Full Romulus breakdown

Spending by category100%

Police, fire, courts and jails
33%$21.1 million
Water, sewer, trash and utilities
31%$19.5 million
Running the government and other costs
13%$8.3 million
Housing and community development
8.5%$5.4 million
Roads, transit and parking
8.0%$5.1 million
Debt payments (principal and interest)
5.3%$3.3 million
Parks, recreation and libraries
1.3%$844 thousand
Romulus page →

Huron Charter Township

$20.5 million budget in fiscal year 2025 (ended December 31, 2025), from the Michigan Department of Treasury.

About 16% of this ZIP is in Huron Charter Township.

Where the money comes from

Fees for services40%Township taxes32%Fines and other15%State tax money12%Federal tax money1.0%County and local tax money0.9%
Full Huron Charter Township breakdown

Township taxes32%

Property tax
30%$6.7 million
Other taxes
2.0%$442 thousand

Fees for services40%

Fees for services
40%$9.0 million

Federal tax money1.0%

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

From the federal government
1.0%$222 thousand

State tax money12%

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

From the state
12%$2.7 million

County and local tax money0.9%

Money passed on by the county or other local governments.

From the county and other local governments
0.9%$194 thousand

Fines and other15%

Fines
7.8%$1.8 million
Interest, rents and other
6.8%$1.5 million
Huron Charter Township page →

Where the money goes

Police, fire, courts and jails39%Water, sewer, trash and utilities34%Running the government and other costs22%Housing and community development2.0%Parks, recreation and libraries1.5%All other spending1.9%
Full Huron Charter Township breakdown

Spending by category100%

Police, fire, courts and jails
39%$8.1 million
Water, sewer, trash and utilities
34%$6.9 million
Running the government and other costs
22%$4.4 million
Housing and community development
2.0%$408 thousand
Parks, recreation and libraries
1.5%$318 thousand
Debt payments (principal and interest)
1.1%$222 thousand
Social services
0.5%$97 thousand
Roads, transit and parking
0.4%$80 thousand
Huron Charter Township page →

Brownstown Charter Township

$42.0 million budget in fiscal year 2025 (ended December 31, 2025), from the Michigan Department of Treasury.

About 12% of this ZIP is in Brownstown Charter Township.

Where the money comes from

Township taxes44%Fees for services32%Fines and other13%State tax money9.1%County and local tax money0.9%Federal tax money0.3%
Full Brownstown Charter Township breakdown

Township taxes44%

Property tax
41%$22.2 million
Other taxes
2.9%$1.6 million

Fees for services32%

Fees for services
32%$17.0 million

Federal tax money0.3%

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

From the federal government
0.3%$165 thousand

State tax money9.1%

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

From the state
9.1%$4.9 million

County and local tax money0.9%

Money passed on by the county or other local governments.

From the county and other local governments
0.9%$505 thousand

Fines and other13%

Interest, rents and other
11%$6.0 million
Fines
2.2%$1.2 million
Brownstown Charter Township page →

Where the money goes

Police, fire, courts and jails41%Water, sewer, trash and utilities30%Running the government and other costs17%Parks, recreation and libraries4.7%Debt payments (principal and interest)3.2%All other spending3.0%
Full Brownstown Charter Township breakdown

Spending by category100%

Police, fire, courts and jails
41%$17.4 million
Water, sewer, trash and utilities
30%$12.8 million
Running the government and other costs
17%$7.2 million
Parks, recreation and libraries
4.7%$2.0 million
Debt payments (principal and interest)
3.2%$1.3 million
Housing and community development
2.6%$1.1 million
Roads, transit and parking
0.3%$143 thousand
Social services
<0.1%$40 thousand
Brownstown Charter Township page →

Your schools

Romulus Community Schools

$49.2 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 68% of this ZIP is in Romulus Community Schools.

Where the money comes from

State tax money49%School district taxes44%County and local tax money5.4%Fees for services (school tuition and transportation, school lunches)0.9%Fines and other0.7%
Full Romulus Community Schools breakdown

What stands out

44%

of Romulus Community Schools' money comes from property tax.A typical school district with fewer than 5,000 students gets 28%.

School district taxes44%

Property tax
44%$26.8 million

Fees for services0.9%

Fees for services
0.9%$532 thousand
What's in fees for servicesOther school charges; school tuition and transportation and 1 more
  • Other school charges$440 thousand
  • School tuition and transportation$90 thousand
  • School lunches$2 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%$29.4 million

County and local tax money5.4%

Money passed on by the county or other local governments.

From the county and other local governments
5.4%$3.2 million

Fines and other0.7%

Interest, rents and other
0.7%$446 thousand
Romulus Community Schools page →

Where the money goes

Schools and colleges97%Interest on debt2.7%Sent to other local governments0.1%
Full Romulus Community Schools breakdown

Spending by category100%

Schools and colleges
97%$47.8 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$47.8 million
Interest on debt
2.7%$1.3 million
Sent to other local governments
0.1%$69 thousand
What's in sent to other local governmentsSent to school districts
  • Sent to school districts$69 thousand
Romulus Community Schools page →

Woodhaven-Brownstown School District

$123 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 15% of this ZIP is in Woodhaven-Brownstown School District.

Where the money comes from

State tax money70%School district taxes18%County and local tax money6.9%Fines and other3.8%Fees for services (school lunches, school tuition and transportation)1.2%Federal tax money<0.1%

What stands out

6.9%

of Woodhaven-Brownstown School District's money comes from county and other local tax money.A typical school district with 5,000 to 25,000 students gets 1%.

Full Woodhaven-Brownstown School District breakdown

School district taxes18%

Property tax
18%$18.6 million

Fees for services1.2%

Fees for services
1.2%$1.3 million
What's in fees for servicesOther school charges; school lunches and 1 more
  • Other school charges$833 thousand
  • School lunches$414 thousand
  • School tuition and transportation$19 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%$57 thousand

State tax money70%

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

From the state
70%$74.7 million

County and local tax money6.9%

Money passed on by the county or other local governments.

From the county and other local governments
6.9%$7.3 million

Fines and other3.8%

Interest, rents and other
3.8%$4.0 million
Woodhaven-Brownstown School District page →

Where the money goes

Schools and colleges95%Interest on debt4.9%
Full Woodhaven-Brownstown School District breakdown

Spending by category100%

Schools and colleges
95%$117 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$117 million
Interest on debt
4.9%$6.0 million
Woodhaven-Brownstown School District page →

Huron School District

$48.5 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 10% of this ZIP is in Huron School District.

Where the money comes from

State tax money68%School district taxes14%County and local tax money13%Fees for services (school lunches)1.9%Fines and other1.7%Federal tax money0.4%

What stands out

13%

of Huron School District's money comes from county and other local tax money.A typical school district with fewer than 5,000 students gets 1.1%.

Full Huron School District breakdown

School district taxes14%

Property tax
14%$7.4 million

Fees for services1.9%

Fees for services
1.9%$997 thousand
What's in fees for servicesOther school charges and school lunches
  • Other school charges$849 thousand
  • School lunches$148 thousand

Amounts are by Census type of charge.

Federal tax money0.4%

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

From the federal government
0.4%$195 thousand

State tax money68%

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

From the state
68%$35.0 million

County and local tax money13%

Money passed on by the county or other local governments.

From the county and other local governments
13%$6.8 million

Fines and other1.7%

Interest, rents and other
1.7%$859 thousand
Huron School District page →

Where the money goes

Schools and colleges90%Sent to other local governments5.6%Interest on debt4.5%

What stands out

5.6%

of Huron School District's spending goes to local governments.A typical school district with fewer than 5,000 students spends 1.3%.

Full Huron School District breakdown

Spending by category100%

Schools and colleges
90%$43.6 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$43.6 million
Sent to other local governments
5.6%$2.7 million
What's in sent to other local governmentsSent to school districts
  • Sent to school districts$2.7 million
Interest on debt
4.5%$2.2 million
Huron School District page →

Your state

State of Michigan

$98.8 billion budget in the latest fiscal year on record, which ended September 30, 2023.

Where the money comes from

State taxes41%Federal tax money36%Fees for services (hospital bills, college tuition)17%Fines and other6.2%Local tax money0.3%

What stands out

17%

of Michigan's money comes from fees for services such as water, sewer and parking.A typical state government gets 10%.

Full Michigan breakdown

State taxes41%

Sales tax
14%$12.7 billion
Local income tax
12%$11.6 billion
Other taxes
8.9%$8.34 billion
What's in other taxesOther selective sales taxes; motor fuel taxes and 17 more
  • Other selective sales taxes$2.33 billion
  • Motor fuel taxes$1.55 billion
  • Motor vehicle licenses$1.53 billion
  • Tobacco taxes$675 million
  • Insurance premium taxes$529 million
  • Real estate and stock transfer taxes$399 million
  • Amusement taxes$311 million
  • Occupation and business licenses$281 million
  • Other licenses$238 million
  • Alcoholic beverage taxes$205 million
  • Driver's licenses$65.4 million
  • Hunting and fishing licenses$64.4 million
  • Public utility taxes$42.7 million
  • Public utility licenses$37.9 million
  • Severance taxes$27.6 million
  • Corporation licenses$24.3 million
  • Alcoholic beverage licenses$22.5 million
  • Other taxes not classified elsewhere$40 thousand
  • Estate and gift taxes$6 thousand

Amounts are by Census tax category.

Business income tax
3.4%$3.18 billion
Property tax
3.0%$2.81 billion

Fees for services17%

Fees for services
17%$15.6 billion
What's in fees for servicesHospital bills; college tuition and 12 more
  • Hospital bills$8.03 billion
  • College tuition$4.34 billion
  • Liquor stores$1.56 billion
  • University housing and dining$1.36 billion
  • Other service charges$164 million
  • Parks, land and natural resources$58.2 million
  • Housing$43.7 million
  • Tolls on roads and bridges$32.1 million
  • Parks and recreation$8.7 million
  • Other education charges$6.7 million
  • Airport$529 thousand
  • Other government-run businesses$443 thousand
  • Road charges$159 thousand
  • Transit fares$10 thousand

Amounts are by Census type of charge.

Federal tax money36%

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

From the federal government
36%$33.6 billion

Local tax money0.3%

Money passed on by the county or other local governments.

From local governments
0.3%$279 million

Fines and other6.2%

Interest, rents and other
6.1%$5.73 billion
Fines
0.1%$119 million
Michigan page →

Where the money goes

Sent to local governments34%Social services25%Schools and colleges16%Health and hospitals10%Running the government and other costs3.6%All other spending11%

What stands out

34%

of Michigan's spending goes to local governments.A typical state government spends 24%.

Full Michigan breakdown

Spending by category100%

Sent to local governments
34%$34.0 billion
What's in sent to local governmentsSent to school districts; sent to local governments: other public welfare and 20 more
  • Sent to school districts$20.3 billion
  • Sent to local governments: other public welfare$5.13 billion
  • Sent to local governments: roads and highways$2.45 billion
  • Sent to local governments: general support$1.68 billion
  • Sent to local governments: public health$1.02 billion
  • Sent to local governments: other and not broken out$856 million
  • Sent to school districts (colleges)$568 million
  • Sent to local governments: other government administration$556 million
  • Sent to local governments: courts and legal services$487 million
  • Sent to local governments: finance, tax collection and budgeting$437 million
  • Sent to local governments: airports$221 million
  • Sent to local governments: police$80.9 million
  • Sent to local governments: natural resources, farming and conservation$40.2 million
  • Sent to local governments: housing and community development$35.2 million
  • Sent to local governments: inspections and regulation$31.1 million
  • Sent to local governments: parks and recreation$29.0 million
  • Sent to local governments: probation, parole and other corrections$25.4 million
  • Sent to local governments: libraries$17.1 million
  • Sent to local governments: colleges and universities$13.5 million
  • Sent to local governments: other education$12.8 million
  • Sent to local governments: hospitals$7.0 million
  • Sent to the federal government$2.2 million
Social services
25%$24.7 billion
What's in social servicesOther public welfare; unemployment and social insurance offices and 1 more
  • Other public welfare$24.4 billion
  • Unemployment and social insurance offices$304 million
  • Welfare institutions$31.7 million
Schools and colleges
16%$15.6 billion
What's in schools and collegesColleges and universities; scholarships and other education subsidies and 2 more
  • Colleges and universities$10.9 billion
  • Scholarships and other education subsidies$1.95 billion
  • College housing, dining and bookstores$1.93 billion
  • Other education$812 million
Health and hospitals
10%$10.3 billion
What's in health and hospitalsHospitals and public health
  • Hospitals$8.10 billion
  • Public health$2.22 billion
Running the government and other costs
3.6%$3.56 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$1.33 billion
  • Other government administration$346 million
  • Central staff services (personnel, purchasing, technology)$250 million
  • Other government-run businesses$514 thousand
Police, fire, courts and jails
3.5%$3.45 billion
What's in police, fire, courts and jailsPrisons and jails; police and 3 more
  • Prisons and jails$1.68 billion
  • Police$733 million
  • Probation, parole and other corrections$361 million
  • Inspections and regulation$359 million
  • Courts and legal services$316 million
Roads, transit and parking
3.2%$3.14 billion
What's in roads, transit and parkingRoads and highways; toll roads and bridges and 2 more
  • Roads and highways$2.98 billion
  • Toll roads and bridges$92.2 million
  • Airports$63.4 million
  • Public transit$114 thousand
Water, sewer, trash and utilities
1.3%$1.27 billion
What's in water, sewer, trash and utilitiesLiquor stores and garbage and solid waste
  • Liquor stores$1.26 billion
  • Garbage and solid waste$5.3 million
Interest on debt
1.0%$984 million
Housing and community development
0.9%$928 million
Environment and natural resources
0.6%$548 million
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$548 million
Parks, recreation and libraries
0.3%$284 million
What's in parks, recreation and librariesParks and recreation and libraries
  • Parks and recreation$273 million
  • Libraries$11.1 million
Michigan page →
Sources and moreEach government's source, fiscal year and how a ZIP is matched

State of Michigan. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended September 30, 2023.

Wayne County. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended September 30, 2023.

City of Romulus. Michigan Department of Treasury, MI Community Financial Dashboard (annual F-65 filings), fiscal year 2025, fiscal year ended June 30, 2025. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended June 30, 2022.

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

Huron Charter Township. Michigan Department of Treasury, MI Community Financial Dashboard (annual F-65 filings), 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.

Woodhaven-Brownstown School District. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended June 30, 2024.

Brownstown Charter Township. Michigan Department of Treasury, MI Community Financial Dashboard (annual F-65 filings), 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.

Huron School District. 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 reports (Form F-65) that a Michigan government filed with the Michigan Department of Treasury, grouped into the same categories as the Census figures. Counties, cities, villages and townships are included together with their component units, such as road commissions, downtown development authorities and county health departments. Internal service funds, transfers, borrowing proceeds and depreciation are not counted.

Debt payments. The report lists principal and interest on debt, so the "Debt payments" line includes principal as well as interest. The Census figures leave principal out.

Capital purchases. Michigan filings do not break out enterprise capital purchases, so total spending can read lower than the Census figure for governments with large water or sewer projects.

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.