ZIP 49078 · Otsego Township, MI

Nine governments run on your community's money

This page shows every government that serves ZIP 49078: 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 49078?
49078 is served by the State of Michigan, Allegan County, Otsego Public Schools, Otsego Township, Watson Township, Martin Public Schools, Kalamazoo County, Alamo Township and Allegan Public Schools. In each one's latest recorded fiscal year, State of Michigan spent $98.8 billion (fiscal year ended September 30, 2023), Allegan County spent $126 million (fiscal year ended December 31, 2025), Otsego Public Schools spent $41.8 million (fiscal year ended June 30, 2024), Otsego Township spent $3.0 million (fiscal year ended March 31, 2026), Watson Township spent $1.1 million (fiscal year ended March 31, 2026), Martin Public Schools spent $9.9 million (fiscal year ended June 30, 2024), Kalamazoo County spent $276 million (fiscal year ended December 31, 2025), Alamo Township spent $890 thousand (fiscal year ended March 31, 2026) and Allegan Public Schools spent $47.9 million (fiscal year ended June 30, 2024). Each government's money is separate.

Which governments collect property tax in 49078?
Of the governments serving 49078, State of Michigan collected $2.81 billion (fiscal year ended September 30, 2023), Kalamazoo County collected $113 million (fiscal year ended December 31, 2025), Allegan County collected $49.7 million (fiscal year ended December 31, 2025), Allegan Public Schools collected $9.9 million (fiscal year ended June 30, 2024), Otsego Public Schools collected $7.1 million (fiscal year ended June 30, 2024), Martin Public Schools collected $2.1 million (fiscal year ended June 30, 2024), Otsego Township collected $1.6 million (fiscal year ended March 31, 2026), Watson Township collected $324 thousand (fiscal year ended March 31, 2026) and Alamo Township collected $224 thousand (fiscal year ended March 31, 2026) in property tax. These are each government's total collections, not a bill for 49078.

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: Allegan County, Kalamazoo County, Otsego Township and Watson 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 49078

State of Michigan$2.81 billion

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

Kalamazoo County$113 million

38% of its $297 million in revenue · fiscal year ended December 31, 2025

Allegan County$49.7 million

32% of its $157 million in revenue · fiscal year ended December 31, 2025

Allegan Public Schools$9.9 million

25% of its $40.5 million in revenue · fiscal year ended June 30, 2024

Otsego Public Schools$7.1 million

17% of its $42.1 million in revenue · fiscal year ended June 30, 2024

Martin Public Schools$2.1 million

19% of its $11.2 million in revenue · fiscal year ended June 30, 2024

Otsego Township$1.6 million

44% of its $3.6 million in revenue · fiscal year ended March 31, 2026

Watson Township$324 thousand

41% of its $790 thousand in revenue · fiscal year ended March 31, 2026

Alamo Township$224 thousand

19% of its $1.2 million 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 counties

Allegan County

$126 million budget in fiscal year 2025 (ended December 31, 2025), from the Michigan Department of Treasury.

About 85% of this ZIP is in Allegan County.

Where the money comes from

State tax money38%County taxes32%Fees for services14%Federal tax money8.0%Fines and other6.7%Local tax money1.5%
Full Allegan County breakdown

County taxes32%

Property tax
32%$49.7 million
Other taxes
0.7%$1.1 million

Fees for services14%

Fees for services
14%$21.8 million

Federal tax money8.0%

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

From the federal government
8.0%$12.5 million

State tax money38%

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

From the state
38%$59.0 million

Local tax money1.5%

Money passed on by the county or other local governments.

From other local governments
1.5%$2.3 million

Fines and other6.7%

Interest, rents and other
6.6%$10.4 million
Fines
<0.1%$68 thousand
Allegan County page →

Where the money goes

Police, fire, courts and jails28%Roads, transit and parking27%Running the government and other costs24%Health and hospitals9.4%Social services7.7%All other spending4.7%
Full Allegan County breakdown

Spending by category100%

Police, fire, courts and jails
28%$35.4 million
Roads, transit and parking
27%$33.5 million
Running the government and other costs
24%$29.8 million
Health and hospitals
9.4%$11.8 million
Social services
7.7%$9.8 million
Debt payments (principal and interest)
2.5%$3.2 million
Water, sewer, trash and utilities
1.3%$1.7 million
Housing and community development
0.5%$667 thousand
Parks, recreation and libraries
0.3%$385 thousand
Allegan County page →

Kalamazoo County

$276 million budget in fiscal year 2025 (ended December 31, 2025), from the Michigan Department of Treasury.

About 12% of this ZIP is in Kalamazoo County.

Where the money comes from

County taxes39%State tax money36%Fines and other8.0%Fees for services7.7%Federal tax money7.4%Local tax money2.6%
Full Kalamazoo County breakdown

County taxes39%

Property tax
38%$113 million
Other taxes
0.6%$1.7 million

Fees for services7.7%

Fees for services
7.7%$22.7 million

Federal tax money7.4%

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

From the federal government
7.4%$22.1 million

State tax money36%

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

From the state
36%$106 million

Local tax money2.6%

Money passed on by the county or other local governments.

From other local governments
2.6%$7.7 million

Fines and other8.0%

Interest, rents and other
7.6%$22.6 million
Fines
0.4%$1.1 million
Kalamazoo County page →

Where the money goes

Police, fire, courts and jails31%Roads, transit and parking26%Running the government and other costs20%Social services8.9%Health and hospitals7.2%All other spending6.9%
Full Kalamazoo County breakdown

Spending by category100%

Police, fire, courts and jails
31%$86.0 million
Roads, transit and parking
26%$71.8 million
Running the government and other costs
20%$54.3 million
Social services
8.9%$24.5 million
Health and hospitals
7.2%$19.9 million
Housing and community development
2.4%$6.5 million
Debt payments (principal and interest)
2.3%$6.3 million
Parks, recreation and libraries
2.1%$5.9 million
Water, sewer, trash and utilities
0.1%$400 thousand
Kalamazoo County page →

Your towns

Otsego Township

$3.0 million budget in fiscal year 2026 (ended March 31, 2026), from the Michigan Department of Treasury.

About 59% of this ZIP is in Otsego Township.

Where the money comes from

Township taxes47%Fees for services27%State tax money18%Fines and other4.8%County and local tax money3.1%
Full Otsego Township breakdown

Township taxes47%

Property tax
44%$1.6 million
Other taxes
3.1%$112 thousand

Fees for services27%

Fees for services
27%$960 thousand

State tax money18%

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

From the state
18%$661 thousand

County and local tax money3.1%

Money passed on by the county or other local governments.

From the county and other local governments
3.1%$111 thousand

Fines and other4.8%

Interest, rents and other
4.8%$174 thousand
Otsego Township page →

Where the money goes

Roads, transit and parking34%Water, sewer, trash and utilities29%Running the government and other costs22%Police, fire, courts and jails13%Housing and community development1.3%All other spending1.0%
Full Otsego Township breakdown

Spending by category100%

Roads, transit and parking
34%$1.0 million
Water, sewer, trash and utilities
29%$868 thousand
Running the government and other costs
22%$670 thousand
Police, fire, courts and jails
13%$405 thousand
Housing and community development
1.3%$39 thousand
Health and hospitals
0.5%$16 thousand
Parks, recreation and libraries
0.5%$14 thousand
Otsego Township page →

Watson Township

$1.1 million budget in fiscal year 2026 (ended March 31, 2026), from the Michigan Department of Treasury.

About 15% of this ZIP is in Watson Township.

Where the money comes from

Township taxes47%State tax money40%Fines and other12%Fees for services0.8%
Full Watson Township breakdown

Township taxes47%

Property tax
41%$324 thousand
Other taxes
5.7%$45 thousand

Fees for services0.8%

Fees for services
0.8%$6 thousand

State tax money40%

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

From the state
40%$317 thousand

Fines and other12%

Interest, rents and other
12%$97 thousand
Watson Township page →

Where the money goes

Running the government and other costs57%Roads, transit and parking28%Police, fire, courts and jails9.8%Water, sewer, trash and utilities2.3%Health and hospitals1.3%All other spending1.1%
Full Watson Township breakdown

Spending by category100%

Running the government and other costs
57%$650 thousand
Roads, transit and parking
28%$324 thousand
Police, fire, courts and jails
9.8%$112 thousand
Water, sewer, trash and utilities
2.3%$26 thousand
Health and hospitals
1.3%$15 thousand
Housing and community development
0.6%$7 thousand
Parks, recreation and libraries
0.5%$5 thousand
Watson Township page →

Alamo Township

$890 thousand budget in fiscal year 2026 (ended March 31, 2026), from the Michigan Department of Treasury.

About 12% of this ZIP is in Alamo Township.

Where the money comes from

State tax money38%Fines and other32%Township taxes22%Fees for services5.2%Federal tax money3.2%
Full Alamo Township breakdown

Township taxes22%

Property tax
19%$224 thousand
Other taxes
2.8%$32 thousand

Fees for services5.2%

Fees for services
5.2%$61 thousand

Federal tax money3.2%

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

From the federal government
3.2%$37 thousand

State tax money38%

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

From the state
38%$441 thousand

Fines and other32%

Interest, rents and other
32%$366 thousand
Alamo Township page →

Where the money goes

Running the government and other costs35%Police, fire, courts and jails32%Debt payments (principal and interest)14%Roads, transit and parking13%Parks, recreation and libraries2.9%All other spending2.9%
Full Alamo Township breakdown

Spending by category100%

Running the government and other costs
35%$310 thousand
Police, fire, courts and jails
32%$288 thousand
Debt payments (principal and interest)
14%$128 thousand
Roads, transit and parking
13%$112 thousand
Parks, recreation and libraries
2.9%$26 thousand
Water, sewer, trash and utilities
2.3%$20 thousand
Housing and community development
0.6%$6 thousand
Alamo Township page →

Your schools

Otsego Public Schools

$41.8 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 75% of this ZIP is in Otsego Public Schools.

Where the money comes from

State tax money73%School district taxes17%Fees for services (school lunches)4.6%County and local tax money4.2%Fines and other1.5%
Full Otsego Public Schools breakdown

What stands out

17%

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

School district taxes17%

Property tax
17%$7.1 million

Fees for services4.6%

Fees for services
4.6%$1.9 million
What's in fees for servicesOther school charges and school lunches
  • Other school charges$1.9 million
  • School lunches$42 thousand

Amounts are by Census type of charge.

State tax money73%

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

From the state
73%$30.6 million

County and local tax money4.2%

Money passed on by the county or other local governments.

From the county and other local governments
4.2%$1.8 million

Fines and other1.5%

Interest, rents and other
1.5%$638 thousand
Otsego Public Schools page →

Where the money goes

Schools and colleges96%Interest on debt3.8%Sent to other local governments0.1%
Full Otsego Public Schools breakdown

Spending by category100%

Schools and colleges
96%$40.1 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$40.1 million
Interest on debt
3.8%$1.6 million
Sent to other local governments
0.1%$52 thousand
What's in sent to other local governmentsSent to school districts
  • Sent to school districts$52 thousand
Otsego Public Schools page →

Martin Public Schools

$9.9 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 13% of this ZIP is in Martin Public Schools.

Where the money comes from

State tax money71%School district taxes19%Fines and other3.6%County and local tax money3.4%Fees for services (school tuition and transportation, school lunches)2.8%Federal tax money0.5%
Full Martin Public Schools breakdown

What stands out

19%

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

School district taxes19%

Property tax
19%$2.1 million

Fees for services2.8%

Fees for services
2.8%$309 thousand
What's in fees for servicesOther school charges; school tuition and transportation and 1 more
  • Other school charges$228 thousand
  • School tuition and transportation$45 thousand
  • School lunches$36 thousand

Amounts are by Census type of charge.

Federal tax money0.5%

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

From the federal government
0.5%$59 thousand

State tax money71%

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

From the state
71%$7.9 million

County and local tax money3.4%

Money passed on by the county or other local governments.

From the county and other local governments
3.4%$383 thousand

Fines and other3.6%

Interest, rents and other
3.6%$404 thousand
Martin Public Schools page →

Where the money goes

Schools and colleges89%Interest on debt6.5%Sent to other local governments4.0%

What stands out

6.5%

of Martin Public Schools' spending goes to interest on debt.A typical school district with fewer than 5,000 students spends 0.9%.

Full Martin Public Schools breakdown

Spending by category100%

Schools and colleges
89%$8.9 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$8.9 million
Interest on debt
6.5%$648 thousand
Sent to other local governments
4.0%$395 thousand
What's in sent to other local governmentsSent to school districts
  • Sent to school districts$395 thousand
Martin Public Schools page →

Allegan Public Schools

$47.9 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 11% of this ZIP is in Allegan Public Schools.

Where the money comes from

State tax money66%School district taxes25%County and local tax money4.7%Fines and other3.7%Fees for services (school lunches, school tuition and transportation)0.9%

What stands out

4.7%

of Allegan 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 Allegan Public Schools breakdown

School district taxes25%

Property tax
25%$9.9 million

Fees for services0.9%

Fees for services
0.9%$350 thousand
What's in fees for servicesOther school charges; school lunches and 1 more
  • Other school charges$319 thousand
  • School lunches$26 thousand
  • School tuition and transportation$5 thousand

Amounts are by Census type of charge.

State tax money66%

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

From the state
66%$26.8 million

County and local tax money4.7%

Money passed on by the county or other local governments.

From the county and other local governments
4.7%$1.9 million

Fines and other3.7%

Interest, rents and other
3.7%$1.5 million
Allegan Public Schools page →

Where the money goes

Schools and colleges93%Interest on debt6.8%Sent to other local governments0.6%

What stands out

6.8%

of Allegan Public Schools' spending goes to interest on debt.A typical school district with fewer than 5,000 students spends 0.9%.

Full Allegan Public Schools breakdown

Spending by category100%

Schools and colleges
93%$44.3 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$44.3 million
Interest on debt
6.8%$3.3 million
Sent to other local governments
0.6%$266 thousand
What's in sent to other local governmentsSent to school districts
  • Sent to school districts$266 thousand
Allegan Public Schools 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.

Allegan County. 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.

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

Otsego 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.

Watson 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.

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

Kalamazoo County. 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.

Alamo 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.

Allegan Public Schools. 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.