ZIP 49756 · Greenwood Township, MI

Nine governments run on your community's money

This page shows every government that serves ZIP 49756: 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 49756?
49756 is served by the State of Michigan, Oscoda County, Johannesburg-Lewiston Area Scools, Greenwood Township, Montmorency County, Albert Township, Mio-Au Sable School District, Elmer Township and Fairview Area School District. In each one's latest recorded fiscal year, State of Michigan spent $98.8 billion (fiscal year ended September 30, 2023), Oscoda County spent $16.0 million (fiscal year ended December 31, 2025), Johannesburg-Lewiston Area Scools spent $11.6 million (fiscal year ended June 30, 2024), Greenwood Township spent $582 thousand (fiscal year ended March 31, 2026), Montmorency County spent $14.0 million (fiscal year ended December 31, 2025), Albert Township spent $2.2 million (fiscal year ended March 31, 2026), Mio-Au Sable School District spent $7.8 million (fiscal year ended June 30, 2024), Elmer Township spent $225 thousand (fiscal year ended March 31, 2026) and Fairview Area School District spent $4.9 million (fiscal year ended June 30, 2024). Each government's money is separate.

Which governments collect property tax in 49756?
Of the governments serving 49756, State of Michigan collected $2.81 billion (fiscal year ended September 30, 2023), Montmorency County collected $6.6 million (fiscal year ended December 31, 2025), Oscoda County collected $6.6 million (fiscal year ended December 31, 2025), Johannesburg-Lewiston Area Scools collected $6.3 million (fiscal year ended June 30, 2024), Mio-Au Sable School District collected $3.0 million (fiscal year ended June 30, 2024), Fairview Area School District collected $2.4 million (fiscal year ended June 30, 2024), Albert Township collected $1.6 million (fiscal year ended March 31, 2026), Greenwood Township collected $293 thousand (fiscal year ended March 31, 2026) and Elmer Township collected $104 thousand (fiscal year ended March 31, 2026) in property tax. These are each government's total collections, not a bill for 49756.

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: Oscoda County, Montmorency County, Greenwood Township and Albert 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 49756

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

38% of its $17.7 million in revenue · fiscal year ended December 31, 2025

Oscoda County$6.6 million

38% of its $17.2 million in revenue · fiscal year ended December 31, 2025

50% of its $12.8 million in revenue · fiscal year ended June 30, 2024

37% of its $8.2 million in revenue · fiscal year ended June 30, 2024

45% of its $5.3 million in revenue · fiscal year ended June 30, 2024

64% of its $2.4 million in revenue · fiscal year ended March 31, 2026

49% of its $602 thousand in revenue · fiscal year ended March 31, 2026

Elmer Township$104 thousand

36% 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 counties

Oscoda County

$16.0 million budget in fiscal year 2025 (ended December 31, 2025), from the Michigan Department of Treasury.

About 62% of this ZIP is in Oscoda County.

Where the money comes from

County taxes39%State tax money37%Fees for services10%Fines and other6.7%Federal tax money5.3%Local tax money1.2%
Full Oscoda County breakdown

County taxes39%

Property tax
38%$6.6 million
Other taxes
1.0%$178 thousand

Fees for services10%

Fees for services
10%$1.8 million

Federal tax money5.3%

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

From the federal government
5.3%$910 thousand

State tax money37%

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

From the state
37%$6.4 million

Local tax money1.2%

Money passed on by the county or other local governments.

From other local governments
1.2%$208 thousand

Fines and other6.7%

Interest, rents and other
6.6%$1.1 million
Fines
<0.1%$16 thousand
Oscoda County page →

Where the money goes

Police, fire, courts and jails31%Roads, transit and parking29%Running the government and other costs17%Health and hospitals11%Social services7.2%All other spending5.3%
Full Oscoda County breakdown

Spending by category100%

Police, fire, courts and jails
31%$4.9 million
Roads, transit and parking
29%$4.7 million
Running the government and other costs
17%$2.7 million
Health and hospitals
11%$1.7 million
Social services
7.2%$1.1 million
Debt payments (principal and interest)
2.0%$316 thousand
Housing and community development
1.6%$255 thousand
Parks, recreation and libraries
1.2%$195 thousand
Water, sewer, trash and utilities
0.5%$79 thousand
Oscoda County page →

Montmorency County

$14.0 million budget in fiscal year 2025 (ended December 31, 2025), from the Michigan Department of Treasury.

About 34% of this ZIP is in Montmorency County.

Where the money comes from

County taxes40%State tax money33%Fines and other8.7%Fees for services8.2%Local tax money6.0%Federal tax money4.3%
Full Montmorency County breakdown

County taxes40%

Property tax
38%$6.6 million
Other taxes
2.2%$393 thousand

Fees for services8.2%

Fees for services
8.2%$1.5 million

Federal tax money4.3%

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

From the federal government
4.3%$756 thousand

State tax money33%

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

From the state
33%$5.9 million

Local tax money6.0%

Money passed on by the county or other local governments.

From other local governments
6.0%$1.1 million

Fines and other8.7%

Interest, rents and other
8.7%$1.5 million
Fines
<0.1%$3 thousand
Montmorency County page →

Where the money goes

Police, fire, courts and jails33%Roads, transit and parking27%Running the government and other costs16%Social services11%Water, sewer, trash and utilities6.9%All other spending6.2%
Full Montmorency County breakdown

Spending by category100%

Police, fire, courts and jails
33%$4.6 million
Roads, transit and parking
27%$3.9 million
Running the government and other costs
16%$2.2 million
Social services
11%$1.6 million
Water, sewer, trash and utilities
6.9%$965 thousand
Parks, recreation and libraries
2.8%$388 thousand
Housing and community development
1.7%$232 thousand
Health and hospitals
1.3%$189 thousand
Debt payments (principal and interest)
0.4%$62 thousand
Montmorency County page →

Your towns

Greenwood Township

$582 thousand budget in fiscal year 2026 (ended March 31, 2026), from the Michigan Department of Treasury.

About 37% of this ZIP is in Greenwood Township.

Where the money comes from

Township taxes59%State tax money25%Fines and other6.0%Fees for services5.5%Federal tax money4.9%County and local tax money0.2%
Full Greenwood Township breakdown

Township taxes59%

Property tax
49%$293 thousand
Other taxes
9.9%$60 thousand

Fees for services5.5%

Fees for services
5.5%$33 thousand

Federal tax money4.9%

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

From the federal government
4.9%$29 thousand

State tax money25%

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

From the state
25%$149 thousand

County and local tax money0.2%

Money passed on by the county or other local governments.

From the county and other local governments
0.2%$1 thousand

Fines and other6.0%

Interest, rents and other
6.0%$36 thousand
Greenwood Township page →

Where the money goes

Running the government and other costs44%Police, fire, courts and jails33%Water, sewer, trash and utilities9.0%Roads, transit and parking7.8%Housing and community development4.7%All other spending1.1%
Full Greenwood Township breakdown

Spending by category100%

Running the government and other costs
44%$257 thousand
Police, fire, courts and jails
33%$194 thousand
Water, sewer, trash and utilities
9.0%$52 thousand
Roads, transit and parking
7.8%$45 thousand
Housing and community development
4.7%$27 thousand
Parks, recreation and libraries
1.0%$6 thousand
Health and hospitals
0.1%$624
Greenwood Township page →

Albert Township

$2.2 million budget in fiscal year 2026 (ended March 31, 2026), from the Michigan Department of Treasury.

About 29% of this ZIP is in Albert Township.

Where the money comes from

Township taxes64%Fees for services13%State tax money12%Fines and other7.0%Federal tax money3.0%County and local tax money0.1%
Full Albert Township breakdown

Township taxes64%

Property tax
64%$1.6 million
Other taxes
0.3%$8 thousand

Fees for services13%

Fees for services
13%$319 thousand

Federal tax money3.0%

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

From the federal government
3.0%$73 thousand

State tax money12%

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

From the state
12%$306 thousand

County and local tax money0.1%

Money passed on by the county or other local governments.

From the county and other local governments
0.1%$2 thousand

Fines and other7.0%

Interest, rents and other
7.0%$172 thousand
Albert Township page →

Where the money goes

Police, fire, courts and jails61%Running the government and other costs24%Water, sewer, trash and utilities5.2%Parks, recreation and libraries3.7%Roads, transit and parking2.9%All other spending3.6%
Full Albert Township breakdown

Spending by category100%

Police, fire, courts and jails
61%$1.3 million
Running the government and other costs
24%$536 thousand
Water, sewer, trash and utilities
5.2%$115 thousand
Parks, recreation and libraries
3.7%$82 thousand
Roads, transit and parking
2.9%$64 thousand
Housing and community development
2.8%$63 thousand
Debt payments (principal and interest)
0.8%$17 thousand
Albert Township page →

Elmer Township

$225 thousand budget in fiscal year 2026 (ended March 31, 2026), from the Michigan Department of Treasury.

About 19% of this ZIP is in Elmer Township.

Where the money comes from

State tax money45%Township taxes36%Fees for services11%Fines and other8.8%
Full Elmer Township breakdown

Township taxes36%

Property tax
36%$104 thousand

Fees for services11%

Fees for services
11%$31 thousand

State tax money45%

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

From the state
45%$130 thousand

Fines and other8.8%

Interest, rents and other
8.8%$26 thousand
Elmer Township page →

Where the money goes

Running the government and other costs71%Police, fire, courts and jails12%Water, sewer, trash and utilities11%Roads, transit and parking5.7%
Full Elmer Township breakdown

Spending by category100%

Running the government and other costs
71%$160 thousand
Police, fire, courts and jails
12%$28 thousand
Water, sewer, trash and utilities
11%$25 thousand
Roads, transit and parking
5.7%$13 thousand
Elmer Township page →

Your schools

Johannesburg-Lewiston Area Scools

$11.6 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 51% of this ZIP is in Johannesburg-Lewiston Area Scools.

Where the money comes from

School district taxes50%State tax money40%Fees for services (school tuition and transportation, school lunches)3.6%Fines and other3.2%County and local tax money3.1%
Full Johannesburg-Lewiston Area Scools breakdown

What stands out

50%

of Johannesburg-Lewiston Area Scools' money comes from property tax.A typical school district with fewer than 5,000 students gets 28%.

School district taxes50%

Property tax
50%$6.3 million

Fees for services3.6%

Fees for services
3.6%$462 thousand
What's in fees for servicesOther school charges; school tuition and transportation and 1 more
  • Other school charges$450 thousand
  • School tuition and transportation$7 thousand
  • School lunches$5 thousand

Amounts are by Census type of charge.

State tax money40%

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

From the state
40%$5.2 million

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%$396 thousand

Fines and other3.2%

Interest, rents and other
3.2%$409 thousand
Johannesburg-Lewiston Area Scools page →

Where the money goes

Schools and colleges94%Interest on debt3.5%Sent to other local governments2.3%
Full Johannesburg-Lewiston Area Scools breakdown

Spending by category100%

Schools and colleges
94%$10.9 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$10.9 million
Interest on debt
3.5%$405 thousand
Sent to other local governments
2.3%$262 thousand
What's in sent to other local governmentsSent to school districts
  • Sent to school districts$262 thousand
Johannesburg-Lewiston Area Scools page →

Mio-Au Sable School District

$7.8 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 28% of this ZIP is in Mio-Au Sable School District.

Where the money comes from

State tax money54%School district taxes37%County and local tax money3.4%Fees for services (school tuition and transportation, school lunches)2.6%Federal tax money1.8%Fines and other0.8%
Full Mio-Au Sable School District breakdown

What stands out

37%

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

School district taxes37%

Property tax
37%$3.0 million

Fees for services2.6%

Fees for services
2.6%$214 thousand
What's in fees for servicesOther school charges; school tuition and transportation and 1 more
  • Other school charges$197 thousand
  • School tuition and transportation$11 thousand
  • School lunches$6 thousand

Amounts are by Census type of charge.

Federal tax money1.8%

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

From the federal government
1.8%$144 thousand

State tax money54%

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

From the state
54%$4.5 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%$280 thousand

Fines and other0.8%

Interest, rents and other
0.8%$68 thousand
Mio-Au Sable School District page →

Where the money goes

Schools and colleges96%Sent to other local governments3.6%
Full Mio-Au Sable School District breakdown

Spending by category100%

Schools and colleges
96%$7.6 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$7.6 million
Sent to other local governments
3.6%$286 thousand
What's in sent to other local governmentsSent to school districts
  • Sent to school districts$286 thousand
Mio-Au Sable School District page →

Fairview Area School District

$4.9 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 15% of this ZIP is in Fairview Area School District.

Where the money comes from

School district taxes45%State tax money45%Fines and other4.8%County and local tax money2.6%Fees for services (school lunches)1.7%Federal tax money1.3%
Full Fairview Area School District breakdown

What stands out

45%

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

School district taxes45%

Property tax
45%$2.4 million

Fees for services1.7%

Fees for services
1.7%$92 thousand
What's in fees for servicesOther school charges and school lunches
  • Other school charges$90 thousand
  • School lunches$2 thousand

Amounts are by Census type of charge.

Federal tax money1.3%

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

From the federal government
1.3%$68 thousand

State tax money45%

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

From the state
45%$2.4 million

County and local tax money2.6%

Money passed on by the county or other local governments.

From the county and other local governments
2.6%$138 thousand

Fines and other4.8%

Interest, rents and other
4.8%$255 thousand
Fairview Area School District page →

Where the money goes

Schools and colleges99%Sent to other local governments1.1%
Full Fairview Area School District breakdown

Spending by category100%

Schools and colleges
99%$4.8 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$4.8 million
Sent to other local governments
1.1%$54 thousand
What's in sent to other local governmentsSent to school districts
  • Sent to school districts$54 thousand
Fairview Area 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.

Oscoda 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, 2022 Census of Governments, Finance, individual unit file, fiscal year ended December 31, 2021.

Johannesburg-Lewiston Area Scools. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended June 30, 2024.

Greenwood 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.

Montmorency 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, 2022 Census of Governments, Finance, individual unit file, fiscal year ended December 31, 2021.

Albert 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.

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

Elmer 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.

Fairview Area 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.