ZIP 48858 · Deerfield Township, MI

Nine governments run on your community's money

This page shows every government that serves ZIP 48858: 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 48858?
48858 is served by the State of Michigan, Isabella County, Mt. Pleasant City School District, Deerfield Township, Beal City Public Schools, Union Charter Township, Shepherd Public School District, Chippewa Township and Denver Township. In each one's latest recorded fiscal year, State of Michigan spent $98.8 billion (fiscal year ended September 30, 2023), Isabella County spent $78.8 million (fiscal year ended September 30, 2025), Mt. Pleasant City School District spent $74.7 million (fiscal year ended June 30, 2024), Deerfield Township spent $1.0 million (fiscal year ended March 31, 2025), Beal City Public Schools spent $10.7 million (fiscal year ended June 30, 2024), Union Charter Township spent $8.1 million (fiscal year ended December 31, 2025), Shepherd Public School District spent $28.9 million (fiscal year ended June 30, 2024), Chippewa Township spent $796 thousand (fiscal year ended March 31, 2026) and Denver Township spent $212 thousand (fiscal year ended March 31, 2026). Each government's money is separate.

Which governments collect property tax in 48858?
Of the governments serving 48858, State of Michigan collected $2.81 billion (fiscal year ended September 30, 2023), Isabella County collected $25.4 million (fiscal year ended September 30, 2025), Mt. Pleasant City School District collected $16.3 million (fiscal year ended June 30, 2024), Shepherd Public School District collected $3.6 million (fiscal year ended June 30, 2024), Union Charter Township collected $2.5 million (fiscal year ended December 31, 2025), Beal City Public Schools collected $2.2 million (fiscal year ended June 30, 2024), Deerfield Township collected $157 thousand (fiscal year ended March 31, 2025), Chippewa Township collected $139 thousand (fiscal year ended March 31, 2026) and Denver Township collected $73 thousand (fiscal year ended March 31, 2026) in property tax. These are each government's total collections, not a bill for 48858.

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: Isabella County, Deerfield Township, Union Charter Township and Chippewa Township

Why not this year? Michigan governments with newer filings show figures from the Michigan Department of Treasury (for 2025 and 2026, each government's newest year on file). 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 48858

State of Michigan$2.81 billion

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

Isabella County$25.4 million

28% of its $91.7 million in revenue · fiscal year ended September 30, 2025

Mt. Pleasant City School District$16.3 million

24% of its $68.4 million in revenue · fiscal year ended June 30, 2024

Shepherd Public School District$3.6 million

12% of its $29.8 million in revenue · fiscal year ended June 30, 2024

Union Charter Township$2.5 million

14% of its $17.6 million in revenue · fiscal year ended December 31, 2025

Beal City Public Schools$2.2 million

19% of its $12.1 million in revenue · fiscal year ended June 30, 2024

Deerfield Township$157 thousand

14% of its $1.1 million in revenue · fiscal year ended March 31, 2025

Chippewa Township$139 thousand

15% of its $948 thousand in revenue · fiscal year ended March 31, 2026

Denver Township$73 thousand

25% of its $291 thousand in revenue · fiscal year ended March 31, 2026

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

Isabella County

$78.8 million budget in fiscal year 2025 (ended September 30, 2025), from the Michigan Department of Treasury.

About 99% of this ZIP is in Isabella County.

Where the money comes from

Fees for services30%State tax money29%County taxes29%Fines and other5.5%Federal tax money4.5%Local tax money2.7%
Full Isabella County breakdown

County taxes29%

Property tax
28%$25.4 million
Other taxes
0.9%$785 thousand

Fees for services30%

Fees for services
30%$27.1 million

Federal tax money4.5%

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

From the federal government
4.5%$4.1 million

State tax money29%

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

From the state
29%$26.7 million

Local tax money2.7%

Money passed on by the county or other local governments.

From other local governments
2.7%$2.5 million

Fines and other5.5%

Interest, rents and other
5.4%$4.9 million
Fines
0.1%$104 thousand
Isabella County page →

Where the money goes

Social services30%Police, fire, courts and jails25%Roads, transit and parking21%Running the government and other costs16%Water, sewer, trash and utilities2.3%All other spending5.3%
Full Isabella County breakdown

Spending by category100%

Social services
30%$23.9 million
Police, fire, courts and jails
25%$20.0 million
Roads, transit and parking
21%$16.3 million
Running the government and other costs
16%$12.6 million
Water, sewer, trash and utilities
2.3%$1.8 million
Debt payments (principal and interest)
2.0%$1.6 million
Parks, recreation and libraries
1.7%$1.3 million
Health and hospitals
1.3%$1.0 million
Housing and community development
0.3%$230 thousand
Isabella County page →

Your towns

Deerfield Township

$1.0 million budget in fiscal year 2025 (ended March 31, 2025), from the Michigan Department of Treasury.

About 19% of this ZIP is in Deerfield Township.

Where the money comes from

Fines and other52%State tax money32%Township taxes15%Fees for services1.8%
Full Deerfield Township breakdown

Township taxes15%

Property tax
14%$157 thousand
Other taxes
<0.1%$1 thousand

Fees for services1.8%

Fees for services
1.8%$20 thousand

State tax money32%

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

From the state
32%$349 thousand

Fines and other52%

Interest, rents and other
52%$560 thousand
Deerfield Township page →

Where the money goes

Running the government and other costs56%Roads, transit and parking34%Police, fire, courts and jails6.6%Health and hospitals1.4%Water, sewer, trash and utilities0.8%Housing and community development0.7%
Full Deerfield Township breakdown

Spending by category100%

Running the government and other costs
56%$572 thousand
Roads, transit and parking
34%$346 thousand
Police, fire, courts and jails
6.6%$67 thousand
Health and hospitals
1.4%$14 thousand
Water, sewer, trash and utilities
0.8%$8 thousand
Housing and community development
0.7%$7 thousand
Deerfield Township page →

Union Charter Township

$8.1 million budget in fiscal year 2025 (ended December 31, 2025), from the Michigan Department of Treasury.

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

Where the money comes from

Federal tax money35%Fees for services32%Township taxes15%State tax money8.5%Fines and other7.4%County and local tax money2.1%
Full Union Charter Township breakdown

Township taxes15%

Property tax
14%$2.5 million
Other taxes
0.5%$94 thousand

Fees for services32%

Fees for services
32%$5.7 million

Federal tax money35%

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

From the federal government
35%$6.2 million

State tax money8.5%

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

From the state
8.5%$1.5 million

County and local tax money2.1%

Money passed on by the county or other local governments.

From the county and other local governments
2.1%$362 thousand

Fines and other7.4%

Interest, rents and other
7.0%$1.2 million
Fines
0.4%$67 thousand
Union Charter Township page →

Where the money goes

Water, sewer, trash and utilities48%Running the government and other costs22%Police, fire, courts and jails17%Housing and community development7.0%Roads, transit and parking2.9%All other spending4.0%
Full Union Charter Township breakdown

Spending by category100%

Water, sewer, trash and utilities
48%$3.9 million
Running the government and other costs
22%$1.7 million
Police, fire, courts and jails
17%$1.4 million
Housing and community development
7.0%$565 thousand
Roads, transit and parking
2.9%$235 thousand
Debt payments (principal and interest)
2.5%$202 thousand
Parks, recreation and libraries
1.5%$123 thousand
Union Charter Township page →

Chippewa Township

$796 thousand budget in fiscal year 2026 (ended March 31, 2026), from the Michigan Department of Treasury.

About 15% of this ZIP is in Chippewa Township.

Where the money comes from

State tax money52%Fines and other22%Township taxes15%County and local tax money7.9%Fees for services2.6%
Full Chippewa Township breakdown

Township taxes15%

Property tax
15%$139 thousand
Other taxes
0.3%$3 thousand

Fees for services2.6%

Fees for services
2.6%$25 thousand

State tax money52%

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

From the state
52%$495 thousand

County and local tax money7.9%

Money passed on by the county or other local governments.

From the county and other local governments
7.9%$75 thousand

Fines and other22%

Interest, rents and other
22%$212 thousand
Chippewa Township page →

Where the money goes

Running the government and other costs40%Roads, transit and parking28%Police, fire, courts and jails19%Social services9.3%Housing and community development4.1%
Full Chippewa Township breakdown

Spending by category100%

Running the government and other costs
40%$322 thousand
Roads, transit and parking
28%$221 thousand
Police, fire, courts and jails
19%$148 thousand
Social services
9.3%$74 thousand
Housing and community development
4.1%$32 thousand
Chippewa Township page →

Denver Township

$212 thousand budget in fiscal year 2026 (ended March 31, 2026), from the Michigan Department of Treasury.

About 14% of this ZIP is in Denver Township.

Where the money comes from

State tax money47%Fines and other28%Township taxes25%
Full Denver Township breakdown

Township taxes25%

Property tax
25%$73 thousand

State tax money47%

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

From the state
47%$135 thousand

Fines and other28%

Interest, rents and other
28%$82 thousand
Denver Township page →

Where the money goes

Running the government and other costs63%Roads, transit and parking25%Police, fire, courts and jails12%Parks, recreation and libraries0.2%
Full Denver Township breakdown

Spending by category100%

Running the government and other costs
63%$134 thousand
Roads, transit and parking
25%$53 thousand
Police, fire, courts and jails
12%$25 thousand
Parks, recreation and libraries
0.2%$455
Denver Township page →

Your schools

Mt. Pleasant City School District

$74.7 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 55% of this ZIP is in Mt. Pleasant City School District.

Where the money comes from

State tax money61%School district taxes24%County and local tax money7.1%Fees for services (school tuition and transportation, school lunches)5.5%Fines and other1.6%Federal tax money1.0%

What stands out

7.1%

of Mt. Pleasant City 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 Mt. Pleasant City School District breakdown

School district taxes24%

Property tax
24%$16.3 million

Fees for services5.5%

Fees for services
5.5%$3.7 million
What's in fees for servicesSchool tuition and transportation; other school charges and 1 more
  • School tuition and transportation$2.2 million
  • Other school charges$1.5 million
  • School lunches$62 thousand

Amounts are by Census type of charge.

Federal tax money1.0%

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

From the federal government
1.0%$659 thousand

State tax money61%

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

From the state
61%$41.7 million

County and local tax money7.1%

Money passed on by the county or other local governments.

From the county and other local governments
7.1%$4.8 million

Fines and other1.6%

Interest, rents and other
1.6%$1.1 million
Mt. Pleasant City School District page →

Where the money goes

Schools and colleges97%Interest on debt2.0%Sent to other local governments0.8%
Full Mt. Pleasant City School District breakdown

Spending by category100%

Schools and colleges
97%$72.6 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$72.6 million
Interest on debt
2.0%$1.5 million
Sent to other local governments
0.8%$576 thousand
What's in sent to other local governmentsSent to school districts
  • Sent to school districts$576 thousand
Mt. Pleasant City School District page →

Beal City Public Schools

$10.7 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 16% of this ZIP is in Beal City Public Schools.

Where the money comes from

State tax money70%School district taxes19%County and local tax money5.2%Fines and other3.0%Fees for services (school lunches, school tuition and transportation)2.8%

What stands out

5.2%

of Beal City Public Schools' money comes from county and other local tax money.A typical school district with fewer than 5,000 students gets 1.1%.

Full Beal City Public Schools breakdown

School district taxes19%

Property tax
19%$2.2 million

Fees for services2.8%

Fees for services
2.8%$342 thousand
What's in fees for servicesOther school charges; school lunches and 1 more
  • Other school charges$297 thousand
  • School lunches$39 thousand
  • School tuition and transportation$6 thousand

Amounts are by Census type of charge.

State tax money70%

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

From the state
70%$8.5 million

County and local tax money5.2%

Money passed on by the county or other local governments.

From the county and other local governments
5.2%$627 thousand

Fines and other3.0%

Interest, rents and other
3.0%$366 thousand
Beal City Public Schools page →

Where the money goes

Schools and colleges90%Sent to other local governments7.6%Interest on debt2.5%

What stands out

7.6%

of Beal City Public Schools' spending goes to local governments.A typical school district with fewer than 5,000 students spends 1.3%.

Full Beal City Public Schools breakdown

Spending by category100%

Schools and colleges
90%$9.6 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$9.6 million
Sent to other local governments
7.6%$812 thousand
What's in sent to other local governmentsSent to school districts
  • Sent to school districts$812 thousand
Interest on debt
2.5%$265 thousand
Beal City Public Schools page →

Shepherd Public School District

$28.9 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 16% of this ZIP is in Shepherd Public School District.

Where the money comes from

State tax money77%School district taxes12%County and local tax money5.9%Fees for services (school lunches, school tuition and transportation)2.7%Fines and other1.3%Federal tax money0.9%
Full Shepherd Public School District breakdown

What stands out

12%

of Shepherd Public School District's money comes from property tax.A typical school district with fewer than 5,000 students gets 28%.

School district taxes12%

Property tax
12%$3.6 million

Fees for services2.7%

Fees for services
2.7%$804 thousand
What's in fees for servicesOther school charges; school lunches and 1 more
  • Other school charges$707 thousand
  • School lunches$68 thousand
  • School tuition and transportation$29 thousand

Amounts are by Census type of charge.

Federal tax money0.9%

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

From the federal government
0.9%$254 thousand

State tax money77%

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

From the state
77%$23.0 million

County and local tax money5.9%

Money passed on by the county or other local governments.

From the county and other local governments
5.9%$1.7 million

Fines and other1.3%

Interest, rents and other
1.3%$379 thousand
Shepherd Public School District page →

Where the money goes

Schools and colleges88%Sent to other local governments8.6%Interest on debt3.3%

What stands out

8.6%

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

Full Shepherd Public School District breakdown

Spending by category100%

Schools and colleges
88%$25.5 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$25.5 million
Sent to other local governments
8.6%$2.5 million
What's in sent to other local governmentsSent to school districts
  • Sent to school districts$2.5 million
Interest on debt
3.3%$948 thousand
Shepherd Public 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.

Isabella County. Michigan Department of Treasury, MI Community Financial Dashboard (annual F-65 filings), fiscal year 2025, fiscal year ended September 30, 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 September 30, 2023.

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

Deerfield Township. Michigan Department of Treasury, MI Community Financial Dashboard (annual F-65 filings), fiscal year 2025, fiscal year ended March 31, 2025. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended March 31, 2022.

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

Union 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.

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

Chippewa Township. Michigan Department of Treasury, MI Community Financial Dashboard (annual F-65 filings), fiscal year 2026, fiscal year ended March 31, 2026. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended March 31, 2022.

Denver Township. Michigan Department of Treasury, MI Community Financial Dashboard (annual F-65 filings), fiscal year 2026, fiscal year ended March 31, 2026. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended March 31, 2022.

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.