ZIP 54451 · Grover, WI

Ten governments run on your community's money

This page shows every government that serves ZIP 54451: 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 Wisconsin governments, the Wisconsin Department of Revenue and the Wisconsin Department of Public Instruction, as named under Sources and more.

Where do my taxes go in 54451?
54451 is served by the State of Wisconsin, Taylor County, Medford Area School District, Gilman Vill Joint School District 2, the Town of Grover, the Town of Medford, the Town of Browning, Rib Lake Joint School District 1, the Town of Chelsea and the Town of Molitor. In each one's latest recorded fiscal year, State of Wisconsin spent $53.8 billion (fiscal year ended June 30, 2024), Taylor County spent $31.7 million (fiscal year ended December 31, 2024), Medford Area School District spent $52.0 million (fiscal year ended June 30, 2025), Gilman Vill Joint School District 2 spent $8.7 million (fiscal year ended June 30, 2025), Town of Grover spent $379 thousand (fiscal year ended December 31, 2024), Town of Medford spent $528 thousand (fiscal year ended December 31, 2024), Town of Browning spent $395 thousand (fiscal year ended December 31, 2024), Rib Lake Joint School District 1 spent $13.5 million (fiscal year ended June 30, 2025), Town of Chelsea spent $464 thousand (fiscal year ended December 31, 2024) and Town of Molitor spent $266 thousand (fiscal year ended December 31, 2024). Each government's money is separate.

Which governments collect property tax in 54451?
Of the governments serving 54451, State of Wisconsin collected $91.2 million (fiscal year ended June 30, 2024), Taylor County collected $14.2 million (fiscal year ended December 31, 2024), Medford Area School District collected $8.6 million (fiscal year ended June 30, 2025), Rib Lake Joint School District 1 collected $2.9 million (fiscal year ended June 30, 2025), Gilman Vill Joint School District 2 collected $2.9 million (fiscal year ended June 30, 2025), Town of Medford collected $312 thousand (fiscal year ended December 31, 2024), Town of Molitor collected $85 thousand (fiscal year ended December 31, 2024), Town of Chelsea collected $78 thousand (fiscal year ended December 31, 2024), Town of Browning collected $75 thousand (fiscal year ended December 31, 2024) and Town of Grover collected $68 thousand (fiscal year ended December 31, 2024) in property tax. These are each government's total collections, not a bill for 54451.

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: Taylor County, Grover, Medford and Browning

Figures for Wisconsin governments come from the Wisconsin Department of Revenue and the Wisconsin Department of Public Instruction and are for 2024 and 2025, each government's newest year on file. The state government's own figures are the newest year the U.S. Census Bureau has published.

Where property tax goes in 54451

0.2% of its $50.5 billion in revenue · fiscal year ended June 30, 2024

Taylor County$14.2 million

44% of its $31.9 million in revenue · fiscal year ended December 31, 2024

16% of its $54.1 million in revenue · fiscal year ended June 30, 2025

28% of its $10.5 million in revenue · fiscal year ended June 30, 2025

33% of its $8.6 million in revenue · fiscal year ended June 30, 2025

Town of Medford$312 thousand

48% of its $644 thousand in revenue · fiscal year ended December 31, 2024

32% of its $266 thousand in revenue · fiscal year ended December 31, 2024

25% of its $305 thousand in revenue · fiscal year ended December 31, 2024

19% of its $393 thousand in revenue · fiscal year ended December 31, 2024

Town of Grover$68 thousand

18% of its $387 thousand in revenue · fiscal year ended December 31, 2024

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

Taylor County

$31.7 million budget in fiscal year 2024 (ended December 31, 2024), from the Wisconsin Department of Revenue.

About 98% of this ZIP is in Taylor County.

Where the money comes from

County taxes51%State tax money31%Fees for services10%Fines and other5.3%Federal tax money2.1%
Full Taylor County breakdown

County taxes51%

Property tax
44%$14.2 million
Other taxes
6.4%$2.1 million

Fees for services10%

Fees for services
10%$3.4 million

Federal tax money2.1%

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

From the federal government
2.1%$668 thousand

State tax money31%

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

From the state
31%$10.0 million

Fines and other5.3%

Interest, rents and other
5.1%$1.6 million
Fines
0.2%$70 thousand
Taylor County page →

Where the money goes

Social services29%Police, fire, courts and jails22%Running the government and other costs18%Roads, transit and parking15%Housing and community development8.0%All other spending8.6%
Full Taylor County breakdown

Spending by category100%

Social services
29%$9.1 million
Police, fire, courts and jails
22%$7.0 million
Running the government and other costs
18%$5.7 million
Roads, transit and parking
15%$4.7 million
Housing and community development
8.0%$2.5 million
Parks, recreation and libraries
4.4%$1.4 million
Debt payments (principal and interest)
3.9%$1.2 million
Water, sewer, trash and utilities
0.4%$119 thousand
Taylor County page →

Your towns

Town of Grover

$379 thousand budget in fiscal year 2024 (ended December 31, 2024), from the Wisconsin Department of Revenue.

About 15% of this ZIP is in Grover.

Where the money comes from

State tax money75%Town taxes23%Fines and other1.4%Fees for services0.6%
Full Grover breakdown

Town taxes23%

Property tax
18%$68 thousand
Other taxes
5.3%$21 thousand

Fees for services0.6%

Fees for services
0.6%$2 thousand

State tax money75%

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

From the state
75%$290 thousand

Fines and other1.4%

Interest, rents and other
1.4%$5 thousand
Grover page →

Where the money goes

Roads, transit and parking67%Running the government and other costs16%Debt payments (principal and interest)11%Police, fire, courts and jails2.6%Water, sewer, trash and utilities1.8%All other spending1.1%
Full Grover breakdown

Spending by category100%

Roads, transit and parking
67%$256 thousand
Running the government and other costs
16%$59 thousand
Debt payments (principal and interest)
11%$43 thousand
Police, fire, courts and jails
2.6%$10 thousand
Water, sewer, trash and utilities
1.8%$7 thousand
Health and hospitals
0.9%$3 thousand
Parks, recreation and libraries
0.2%$892
Grover page →

Town of Medford

$528 thousand budget in fiscal year 2024 (ended December 31, 2024), from the Wisconsin Department of Revenue.

About 11% of this ZIP is in Medford.

Where the money comes from

Town taxes50%State tax money49%Fines and other1.0%Fees for services0.3%
Full Medford breakdown

Town taxes50%

Property tax
48%$312 thousand
Other taxes
1.4%$9 thousand

Fees for services0.3%

Fees for services
0.3%$2 thousand

State tax money49%

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

From the state
49%$314 thousand

Fines and other1.0%

Interest, rents and other
1.0%$6 thousand
Medford page →

Where the money goes

Roads, transit and parking54%Running the government and other costs26%Police, fire, courts and jails11%Debt payments (principal and interest)4.7%Water, sewer, trash and utilities2.7%All other spending1.7%
Full Medford breakdown

Spending by category100%

Roads, transit and parking
54%$284 thousand
Running the government and other costs
26%$137 thousand
Police, fire, courts and jails
11%$59 thousand
Debt payments (principal and interest)
4.7%$25 thousand
Water, sewer, trash and utilities
2.7%$14 thousand
Health and hospitals
1.5%$8 thousand
Parks, recreation and libraries
<0.1%$500
Housing and community development
<0.1%$430
Medford page →

Town of Browning

$395 thousand budget in fiscal year 2024 (ended December 31, 2024), from the Wisconsin Department of Revenue.

About 11% of this ZIP is in Browning.

Where the money comes from

State tax money52%Fines and other25%Town taxes21%Fees for services1.8%
Full Browning breakdown

Town taxes21%

Property tax
19%$75 thousand
Other taxes
2.1%$8 thousand

Fees for services1.8%

Fees for services
1.8%$7 thousand

State tax money52%

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

From the state
52%$206 thousand

Fines and other25%

Interest, rents and other
25%$97 thousand
Browning page →

Where the money goes

Roads, transit and parking56%Running the government and other costs36%Police, fire, courts and jails5.2%Water, sewer, trash and utilities2.7%Health and hospitals0.7%
Full Browning breakdown

Spending by category100%

Roads, transit and parking
56%$220 thousand
Running the government and other costs
36%$141 thousand
Police, fire, courts and jails
5.2%$21 thousand
Water, sewer, trash and utilities
2.7%$11 thousand
Health and hospitals
0.7%$3 thousand
Parks, recreation and libraries
<0.1%$100
Browning page →

Town of Chelsea

$464 thousand budget in fiscal year 2024 (ended December 31, 2024), from the Wisconsin Department of Revenue.

About 10% of this ZIP is in Chelsea.

Where the money comes from

State tax money69%Town taxes28%Fines and other1.8%Fees for services0.7%County and local tax money0.2%
Full Chelsea breakdown

Town taxes28%

Property tax
25%$78 thousand
Other taxes
3.0%$9 thousand

Fees for services0.7%

Fees for services
0.7%$2 thousand

State tax money69%

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

From the state
69%$210 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%$657

Fines and other1.8%

Interest, rents and other
1.8%$6 thousand
Chelsea page →

Where the money goes

Roads, transit and parking74%Running the government and other costs15%Debt payments (principal and interest)4.1%Police, fire, courts and jails3.9%Water, sewer, trash and utilities2.5%Health and hospitals0.7%
Full Chelsea breakdown

Spending by category100%

Roads, transit and parking
74%$342 thousand
Running the government and other costs
15%$70 thousand
Debt payments (principal and interest)
4.1%$19 thousand
Police, fire, courts and jails
3.9%$18 thousand
Water, sewer, trash and utilities
2.5%$12 thousand
Health and hospitals
0.7%$3 thousand
Chelsea page →

Town of Molitor

$266 thousand budget in fiscal year 2024 (ended December 31, 2024), from the Wisconsin Department of Revenue.

About 10% of this ZIP is in Molitor.

Where the money comes from

State tax money57%Town taxes39%Fines and other4.5%
Full Molitor breakdown

Town taxes39%

Property tax
32%$85 thousand
Other taxes
7.1%$19 thousand

State tax money57%

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

From the state
57%$151 thousand

Fines and other4.5%

Interest, rents and other
4.5%$12 thousand
Molitor page →

Where the money goes

Roads, transit and parking72%Running the government and other costs19%Police, fire, courts and jails4.6%Water, sewer, trash and utilities4.4%
Full Molitor breakdown

Spending by category100%

Roads, transit and parking
72%$192 thousand
Running the government and other costs
19%$51 thousand
Police, fire, courts and jails
4.6%$12 thousand
Water, sewer, trash and utilities
4.4%$12 thousand
Molitor page →

Your schools

Medford Area School District

$52.0 million budget in fiscal year 2025 (ended June 30, 2025), from the Wisconsin Department of Public Instruction.

About 74% of this ZIP is in Medford Area School District.

Where the money comes from

State tax money39%County and local tax money34%School district taxes16%Federal tax money6.4%Fines and other3.3%Fees for services1.1%
Full Medford Area School District breakdown

School district taxes16%

Property tax
16%$8.6 million
Other taxes
<0.1%$51 thousand

Fees for services1.1%

Fees for services
1.1%$596 thousand

Federal tax money6.4%

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

From the federal government
6.4%$3.5 million

State tax money39%

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

From the state
39%$21.0 million

County and local tax money34%

Money passed on by the county or other local governments.

From the county and other local governments
34%$18.6 million

Fines and other3.3%

Interest, rents and other
3.3%$1.8 million
Medford Area School District page →

Where the money goes

Schools and colleges97%Sent to other local governments2.0%Debt payments (principal and interest)0.5%
Full Medford Area School District breakdown

Spending by category100%

Schools and colleges
97%$50.7 million
Sent to other local governments
2.0%$1.1 million
Debt payments (principal and interest)
0.5%$270 thousand
Medford Area School District page →

Gilman Vill Joint School District 2

$8.7 million budget in fiscal year 2025 (ended June 30, 2025), from the Wisconsin Department of Public Instruction.

About 15% of this ZIP is in Gilman Vill Joint School District 2.

Where the money comes from

State tax money36%School district taxes33%County and local tax money18%Federal tax money7.6%Fines and other3.7%Fees for services1.7%
Full Gilman Vill Joint School District 2 breakdown

School district taxes33%

Property tax
33%$2.9 million
Other taxes
<0.1%$664

Fees for services1.7%

Fees for services
1.7%$148 thousand

Federal tax money7.6%

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

From the federal government
7.6%$652 thousand

State tax money36%

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

From the state
36%$3.1 million

County and local tax money18%

Money passed on by the county or other local governments.

From the county and other local governments
18%$1.5 million

Fines and other3.7%

Interest, rents and other
3.7%$315 thousand
Gilman Vill Joint School District 2 page →

Where the money goes

Schools and colleges86%Sent to other local governments12%Debt payments (principal and interest)1.7%
Full Gilman Vill Joint School District 2 breakdown

Spending by category100%

Schools and colleges
86%$7.5 million
Sent to other local governments
12%$1.1 million
Debt payments (principal and interest)
1.7%$148 thousand
Gilman Vill Joint School District 2 page →

Rib Lake Joint School District 1

$13.5 million budget in fiscal year 2025 (ended June 30, 2025), from the Wisconsin Department of Public Instruction.

About 10% of this ZIP is in Rib Lake Joint School District 1.

Where the money comes from

State tax money51%School district taxes28%Fines and other9.1%County and local tax money6.4%Federal tax money4.9%Fees for services1.1%
Full Rib Lake Joint School District 1 breakdown

School district taxes28%

Property tax
28%$2.9 million
Other taxes
<0.1%$977

Fees for services1.1%

Fees for services
1.1%$112 thousand

Federal tax money4.9%

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

From the federal government
4.9%$518 thousand

State tax money51%

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

From the state
51%$5.3 million

County and local tax money6.4%

Money passed on by the county or other local governments.

From the county and other local governments
6.4%$676 thousand

Fines and other9.1%

Interest, rents and other
9.1%$963 thousand
Rib Lake Joint School District 1 page →

Where the money goes

Schools and colleges82%Debt payments (principal and interest)11%Sent to other local governments6.9%
Full Rib Lake Joint School District 1 breakdown

Spending by category100%

Schools and colleges
82%$11.0 million
Debt payments (principal and interest)
11%$1.5 million
Sent to other local governments
6.9%$923 thousand
Rib Lake Joint School District 1 page →

Your state

State of Wisconsin

$53.8 billion budget in the latest fiscal year on record, which ended June 30, 2024.

Where the money comes from

State taxes48%Federal tax money30%Fees for services (hospital bills, college tuition)12%Fines and other9.6%Local tax money0.6%
Full Wisconsin breakdown

What stands out

19%

of Wisconsin's money comes from a personal income tax.A typical state government gets 14%.

State taxes48%

Individual income tax
19%$9.49 billion
Sales tax
15%$7.59 billion
Other taxes
8.6%$4.35 billion
What's in other taxesMotor fuel taxes; motor vehicle licenses and 18 more
  • Motor fuel taxes$1.17 billion
  • Motor vehicle licenses$722 million
  • Tobacco taxes$495 million
  • Other selective sales taxes$435 million
  • Public utility taxes$410 million
  • Occupation and business licenses$360 million
  • Insurance premium taxes$275 million
  • Hunting and fishing licenses$96.8 million
  • Real estate and stock transfer taxes$94.7 million
  • Alcoholic beverage taxes$76.3 million
  • Public utility licenses$60.3 million
  • Other licenses$59.6 million
  • Driver's licenses$39.8 million
  • Corporation licenses$33.7 million
  • Other taxes not classified elsewhere$19.3 million
  • Alcoholic beverage licenses$2.5 million
  • Severance taxes$1.1 million
  • Amusement taxes$166 thousand
  • Amusement licenses$77 thousand
  • Estate and gift taxes$8 thousand

Amounts are by Census tax category.

Business income tax
5.3%$2.66 billion
Property tax
0.2%$91.2 million

Fees for services12%

Fees for services
12%$5.90 billion
What's in fees for servicesHospital bills; college tuition and 8 more
  • Hospital bills$2.46 billion
  • College tuition$2.06 billion
  • Other service charges$752 million
  • University housing and dining$471 million
  • Parks, land and natural resources$74.2 million
  • Road charges$38.7 million
  • Housing$20.0 million
  • Parks and recreation$7.0 million
  • Other education charges$5.4 million
  • Sewer$101 thousand

Amounts are by Census type of charge.

Federal tax money30%

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

From the federal government
30%$15.3 billion

Local tax money0.6%

Money passed on by the county or other local governments.

From local governments
0.6%$283 million

Fines and other9.6%

Interest, rents and other
9.5%$4.78 billion
Fines
0.1%$60.2 million
Wisconsin page →

Where the money goes

Social services31%Sent to local governments27%Schools and colleges15%Running the government and other costs7.6%Health and hospitals7.2%All other spending13%

What stands out

27%

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

Full Wisconsin breakdown

Spending by category100%

Social services
31%$16.4 billion
What's in social servicesOther public welfare; unemployment and social insurance offices and 2 more
  • Other public welfare$16.1 billion
  • Unemployment and social insurance offices$134 million
  • Welfare institutions$128 million
  • Veterans' services$28.6 million
Sent to local governments
27%$14.6 billion
What's in sent to local governmentsSent to school districts; sent to local governments: general support and 17 more
  • Sent to school districts$8.52 billion
  • Sent to local governments: general support$3.19 billion
  • Sent to local governments: roads and highways$978 million
  • Sent to school districts (colleges)$601 million
  • Sent to local governments: other public welfare$376 million
  • Sent to local governments: public health$364 million
  • Sent to local governments: other and not broken out$346 million
  • Sent to local governments: natural resources, farming and conservation$137 million
  • Sent to local governments: courts and legal services$55.4 million
  • Sent to local governments: inspections and regulation$32.2 million
  • Sent to local governments: hospitals$12.4 million
  • Sent to local governments: ports and harbors$6.8 million
  • Sent to local governments: police$6.5 million
  • Sent to local governments: probation, parole and other corrections$3.3 million
  • Sent to local governments: airports$1.1 million
  • Sent to local governments: finance, tax collection and budgeting$543 thousand
  • Sent to local governments: parks and recreation$443 thousand
  • Sent to local governments: sewer systems$177 thousand
  • Sent to local governments: other government administration$58 thousand
Schools and colleges
15%$7.84 billion
What's in schools and collegesColleges and universities; scholarships and other education subsidies and 2 more
  • Colleges and universities$5.64 billion
  • Scholarships and other education subsidies$1.23 billion
  • College housing, dining and bookstores$671 million
  • Other education$289 million
Running the government and other costs
7.6%$4.10 billion
What's in running the government and other costsFinance, tax collection and budgeting; other and not broken out and 3 more
  • Finance, tax collection and budgeting$2.86 billion
  • Other and not broken out$627 million
  • Central staff services (personnel, purchasing, technology)$550 million
  • Government buildings$52.1 million
  • Other government administration$9.4 million
Health and hospitals
7.2%$3.90 billion
What's in health and hospitalsHospitals and public health
  • Hospitals$2.99 billion
  • Public health$912 million
Roads, transit and parking
5.0%$2.68 billion
What's in roads, transit and parkingRoads and highways; airports and 3 more
  • Roads and highways$2.46 billion
  • Airports$188 million
  • Public transit$24.6 million
  • Ports and harbors$2.9 million
  • Parking$1.3 million
Police, fire, courts and jails
4.5%$2.42 billion
What's in police, fire, courts and jailsPrisons and jails; courts and legal services and 3 more
  • Prisons and jails$1.41 billion
  • Courts and legal services$477 million
  • Inspections and regulation$285 million
  • Probation, parole and other corrections$195 million
  • Police$57.6 million
Environment and natural resources
1.2%$633 million
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$633 million
Interest on debt
1.1%$569 million
Housing and community development
1.0%$565 million
Parks, recreation and libraries
0.1%$57.6 million
What's in parks, recreation and librariesParks and recreation
  • Parks and recreation$57.6 million
Water, sewer, trash and utilities
<0.1%$5.8 million
What's in water, sewer, trash and utilitiesSewer systems
  • Sewer systems$5.8 million
Wisconsin page →
Sources and moreEach government's source, fiscal year and how a ZIP is matched

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

Taylor County. Wisconsin Department of Revenue, County and Municipal Revenues and Expenditures (Municipal Financial Report), calendar year 2024, fiscal year ended December 31, 2024. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended December 31, 2021.

Medford Area School District. Wisconsin Department of Public Instruction, School Financial Services annual report data, school year ended June 30, 2025, fiscal year ended June 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 June 30, 2024.

Gilman Vill Joint School District 2. Wisconsin Department of Public Instruction, School Financial Services annual report data, school year ended June 30, 2025, fiscal year ended June 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 June 30, 2024.

Town of Grover. Wisconsin Department of Revenue, County and Municipal Revenues and Expenditures (Municipal Financial Report), calendar year 2024, fiscal year ended December 31, 2024. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended December 31, 2021.

Town of Medford. Wisconsin Department of Revenue, County and Municipal Revenues and Expenditures (Municipal Financial Report), calendar year 2024, fiscal year ended December 31, 2024. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended December 31, 2021.

Town of Browning. Wisconsin Department of Revenue, County and Municipal Revenues and Expenditures (Municipal Financial Report), calendar year 2024, fiscal year ended December 31, 2024. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended December 31, 2021.

Rib Lake Joint School District 1. Wisconsin Department of Public Instruction, School Financial Services annual report data, school year ended June 30, 2025, fiscal year ended June 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 June 30, 2024.

Town of Chelsea. Wisconsin Department of Revenue, County and Municipal Revenues and Expenditures (Municipal Financial Report), calendar year 2024, fiscal year ended December 31, 2024. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended December 31, 2021.

Town of Molitor. Wisconsin Department of Revenue, County and Municipal Revenues and Expenditures (Municipal Financial Report), calendar year 2024, fiscal year ended December 31, 2024. The earlier Census figures are from U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended December 31, 2021.

How these figures are counted. Wisconsin county, city, village and town figures are the calendar-year Municipal Financial Reports filed with the Wisconsin Department of Revenue, which are unaudited, and many towns and small villages report on a cash basis. School district figures are the annual report data filed with the Wisconsin Department of Public Instruction for the 2024-25 school year, ended June 30, 2025. Everything is grouped into the same categories as the Census figures. Borrowing, transfers between a government's own funds and internal service funds are not counted. The "Debt payments" line includes principal as well as interest, so spending can be higher than the Census figure for the same government. County sales taxes are counted with other taxes.

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.