ZIP 57638 · Perkins County, SD

Seven governments run on your community's money

This page shows every government that serves ZIP 57638: 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 South Dakota governments, the South Dakota Department of Legislative Audit and the South Dakota Department of Education, as named under Sources and more.

Where do my taxes go in 57638?
57638 is served by the State of South Dakota, Perkins County, Lemmon School District 52-4, the State of North Dakota, Adams County, Hettinger Public School District 13 and Bison School District 52-1. In each one's latest recorded fiscal year, State of South Dakota spent $7.33 billion (fiscal year ended June 30, 2024), Perkins County spent $4.1 million (fiscal year ended December 31, 2025), Lemmon School District 52-4 spent $4.8 million (fiscal year ended June 30, 2025), State of North Dakota spent $9.67 billion (fiscal year ended June 30, 2024), Adams County took in $1.7 million (fiscal year ended December 31, 2021), Hettinger Public School District 13 spent $6.2 million (fiscal year ended June 30, 2024) and Bison School District 52-1 spent $2.7 million (fiscal year ended June 30, 2025). Each government's money is separate.

Which governments collect property tax in 57638?
Of the governments serving 57638, State of North Dakota collected $5.8 million (fiscal year ended June 30, 2024), Perkins County collected $2.2 million (fiscal year ended December 31, 2025), Hettinger Public School District 13 collected $2.1 million (fiscal year ended June 30, 2024) and Adams County collected $1.5 million (fiscal year ended December 31, 2021) in property tax. These are each government's total collections, not a bill for 57638.

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: Perkins County, Adams County, Lemmon School District 52-4 and Hettinger Public School District 13

Why not this year? South Dakota governments with newer filings show figures from the South Dakota Department of Legislative Audit and the South Dakota Department of Education (for 2025). Each other figure is the newest year the U.S. Census Bureau has published for that government, so the years differ and are not the current year. Most governments post their current budget on their own website.

Where property tax goes in 57638

State of North Dakota$5.8 million

<0.1% of its $11.7 billion in revenue · fiscal year ended June 30, 2024

Perkins County$2.2 million

38% of its $5.7 million in revenue · fiscal year ended December 31, 2025

Hettinger Public School District 13$2.1 million

35% of its $6.1 million in revenue · fiscal year ended June 30, 2024

Adams County$1.5 million

87% of its $1.7 million in revenue · fiscal year ended December 31, 2021

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

This ZIP is outside any city or town, so Perkins County and Adams County provides local services like police and parks.

Perkins County

$4.1 million budget in fiscal year 2025 (ended December 31, 2025), from the South Dakota Department of Legislative Audit.

About 60% of this ZIP is in Perkins County.

Where the money comes from

County taxes41%State tax money37%Fees for services11%Federal tax money9.1%Fines and other1.5%
Full Perkins County breakdown

County taxes41%

Property tax
38%$2.2 million
Other taxes
2.8%$158 thousand

Fees for services11%

Fees for services
11%$643 thousand

Federal tax money9.1%

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

From the federal government
9.1%$518 thousand

State tax money37%

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

From the state
37%$2.1 million

Grants from federal, state and local governments<0.1%

Grants from the federal government, the state and other local governments, which this government's report lists as one amount.

Grants from federal, state and local governments
<0.1%$1 thousand

Fines and other1.5%

Interest, rents and other
1.5%$84 thousand
Fines
<0.1%$1 thousand
Perkins County page →

Where the money goes

Roads, transit and parking38%Police, fire, courts and jails29%Running the government and other costs17%Sent to other local governments5.0%Debt payments (principal and interest)4.5%All other spending7.2%
Full Perkins County breakdown

Spending by category100%

Roads, transit and parking
38%$1.5 million
Police, fire, courts and jails
29%$1.2 million
Running the government and other costs
17%$692 thousand
Sent to other local governments
5.0%$206 thousand
Debt payments (principal and interest)
4.5%$183 thousand
Parks, recreation and libraries
3.6%$146 thousand
Environment and natural resources
2.3%$93 thousand
Housing and community development
0.8%$33 thousand
Health and hospitals
0.3%$12 thousand
Social services
0.3%$12 thousand
Perkins County page →

Adams County

Took in $1.7 million in the latest fiscal year on record, which ended December 31, 2021.

About 25% of this ZIP is in Adams County.

Where the money comes from

County taxes88%Federal tax money7.3%Local tax money3.2%State tax money1.2%Fees for services (airport)0.9%
Full Adams County breakdown

What stands out

87%

of Adams County's money comes from property tax.A typical U.S. county of under 50,000 people gets 28%.

County taxes88%

Property tax
87%$1.5 million
Other taxes
0.1%$2 thousand
What's in other taxesOther licenses
  • Other licenses$2 thousand

Amounts are by Census tax category.

Fees for services0.9%

Fees for services
0.9%$15 thousand
What's in fees for servicesAirport
  • Airport$15 thousand

Amounts are by Census type of charge.

Federal tax money7.3%

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

From the federal government
7.3%$124 thousand

State tax money1.2%

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

From the state
1.2%$20 thousand

Local tax money3.2%

Money passed on by the county or other local governments.

From other local governments
3.2%$54 thousand
Adams County page →

Where the money goes

The Census record for this side looks incomplete, so these figures may be lower than the government's own totals.

Roads, transit and parking65%Interest on debt35%
Full Adams County breakdown

Spending by category100%

Roads, transit and parking
65%$11 thousand
What's in roads, transit and parkingAirports
  • Airports$11 thousand
Interest on debt
35%$6 thousand
Adams County page →

Your schools

Lemmon School District 52-4

$4.8 million budget in fiscal year 2025 (ended June 30, 2025), from the South Dakota Department of Education.

About 48% of this ZIP is in Lemmon School District 52-4.

Where the money comes from

School district taxes50%State tax money25%Fines and other14%Federal tax money10%County and local tax money0.2%
Full Lemmon School District 52-4 breakdown

School district taxes50%

Local taxes and other local revenue
50%$2.9 million

Federal tax money10%

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

From the federal government
10%$594 thousand

State tax money25%

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

From the state
25%$1.4 million

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%$13 thousand

Fines and other14%

Bond, building, food service and other funds (not split by source)
14%$825 thousand
Lemmon School District 52-4 page →

Where the money goes

Schools and colleges88%Debt payments (principal and interest)12%
Full Lemmon School District 52-4 breakdown

Spending by category100%

Schools and colleges
88%$4.3 million
Debt payments (principal and interest)
12%$557 thousand
Lemmon School District 52-4 page →

Hettinger Public School District 13

$6.2 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 25% of this ZIP is in Hettinger Public School District 13.

Where the money comes from

State tax money51%School district taxes35%Fees for services (school lunches, school tuition and transportation)7.8%Fines and other4.3%County and local tax money1.7%

What stands out

7.8%

of Hettinger Public School District 13's money comes from fees for services such as water, sewer and parking.A typical school district with fewer than 5,000 students gets 1.8%.

Full Hettinger Public School District 13 breakdown

School district taxes35%

Property tax
35%$2.1 million

Fees for services7.8%

Fees for services
7.8%$475 thousand
What's in fees for servicesOther school charges; school lunches and 1 more
  • Other school charges$286 thousand
  • School lunches$184 thousand
  • School tuition and transportation$5 thousand

Amounts are by Census type of charge.

State tax money51%

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

From the state
51%$3.1 million

County and local tax money1.7%

Money passed on by the county or other local governments.

From the county and other local governments
1.7%$103 thousand

Fines and other4.3%

Interest, rents and other
4.3%$262 thousand
Hettinger Public School District 13 page →

Where the money goes

Schools and colleges100%Sent to other local governments0.2%

What stands out

100%

of Hettinger Public School District 13's spending goes to schools and colleges.A typical school district with fewer than 5,000 students spends 97%.

Full Hettinger Public School District 13 breakdown

Spending by category100%

Schools and colleges
100%$6.1 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$6.1 million
Sent to other local governments
0.2%$12 thousand
What's in sent to other local governmentsSent to school districts
  • Sent to school districts$12 thousand
Hettinger Public School District 13 page →

Bison School District 52-1

$2.7 million budget in fiscal year 2025 (ended June 30, 2025), from the South Dakota Department of Education.

About 17% of this ZIP is in Bison School District 52-1.

Where the money comes from

School district taxes63%State tax money25%Federal tax money8.3%Fines and other3.4%County and local tax money0.2%
Full Bison School District 52-1 breakdown

School district taxes63%

Local taxes and other local revenue
63%$1.8 million

Federal tax money8.3%

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

From the federal government
8.3%$244 thousand

State tax money25%

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

From the state
25%$743 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%$7 thousand

Fines and other3.4%

Bond, building, food service and other funds (not split by source)
3.4%$99 thousand
Bison School District 52-1 page →

Where the money goes

Schools and colleges92%Debt payments (principal and interest)7.6%
Full Bison School District 52-1 breakdown

Spending by category100%

Schools and colleges
92%$2.5 million
Debt payments (principal and interest)
7.6%$207 thousand
Bison School District 52-1 page →

Your states

State of South Dakota

$7.33 billion budget in the latest fiscal year on record, which ended June 30, 2024.

Where the money comes from

Federal tax money42%State taxes39%Fines and other13%Fees for services (college tuition, university housing and dining)5.5%Local tax money0.8%
Full South Dakota breakdown

What stands out

25%

of South Dakota's money comes from sales tax.A typical state government gets 14%.

State taxes39%

Sales tax
25%$1.68 billion
Other taxes
14%$940 million
What's in other taxesMotor fuel taxes; other selective sales taxes and 16 more
  • Motor fuel taxes$198 million
  • Other selective sales taxes$172 million
  • Occupation and business licenses$157 million
  • Insurance premium taxes$117 million
  • Motor vehicle licenses$101 million
  • Tobacco taxes$55.8 million
  • Hunting and fishing licenses$38.1 million
  • Other licenses$30.6 million
  • Alcoholic beverage taxes$20.9 million
  • Amusement taxes$12.7 million
  • Severance taxes$10.9 million
  • Corporation licenses$8.3 million
  • Amusement licenses$5.7 million
  • Driver's licenses$5.2 million
  • Public utility taxes$3.6 million
  • Alcoholic beverage licenses$1.7 million
  • Other taxes not classified elsewhere$859 thousand
  • Real estate and stock transfer taxes$203 thousand

Amounts are by Census tax category.

Business income tax
0.9%$60.7 million

Fees for services5.5%

Fees for services
5.5%$377 million
What's in fees for servicesCollege tuition; university housing and dining and 7 more
  • College tuition$222 million
  • University housing and dining$75.3 million
  • Other service charges$42.9 million
  • Parks, land and natural resources$13.3 million
  • Other education charges$11.0 million
  • Parks and recreation$4.8 million
  • Road charges$3.1 million
  • Water$2.6 million
  • Hospital bills$2.3 million

Amounts are by Census type of charge.

Federal tax money42%

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

From the federal government
42%$2.84 billion

Local tax money0.8%

Money passed on by the county or other local governments.

From local governments
0.8%$53.5 million

Fines and other13%

Interest, rents and other
12%$848 million
Fines
0.4%$24.8 million
South Dakota page →

Where the money goes

Social services27%Sent to local governments19%Schools and colleges14%Roads, transit and parking14%Running the government and other costs9.5%All other spending16%

What stands out

14%

of South Dakota's spending goes to roads, transit and parking.A typical state government spends 6.7%.

Full South Dakota breakdown

Spending by category100%

Social services
27%$1.98 billion
What's in social servicesOther public welfare; unemployment and social insurance offices and 2 more
  • Other public welfare$1.95 billion
  • Unemployment and social insurance offices$18.8 million
  • Welfare institutions$8.2 million
  • Veterans' services$2.4 million
Sent to local governments
19%$1.43 billion
What's in sent to local governmentsSent to school districts; sent to local governments: natural resources, farming and conservation and 17 more
  • Sent to school districts$1.11 billion
  • Sent to local governments: natural resources, farming and conservation$111 million
  • Sent to local governments: roads and highways$64.5 million
  • Sent to local governments: general support$53.7 million
  • Sent to local governments: other and not broken out$46.6 million
  • Sent to local governments: other education$12.0 million
  • Sent to local governments: finance, tax collection and budgeting$10.5 million
  • Sent to local governments: inspections and regulation$9.2 million
  • Sent to local governments: police$2.0 million
  • Sent to local governments: other public welfare$1.9 million
  • Sent to local governments: public health$1.5 million
  • Sent to local governments: other government administration$1.5 million
  • Sent to local governments: probation, parole and other corrections$1.3 million
  • Sent to local governments: sewer systems$1.1 million
  • Sent to local governments: prisons and jails$693 thousand
  • Sent to local governments: hospitals$569 thousand
  • Sent to local governments: courts and legal services$440 thousand
  • Sent to local governments: parks and recreation$124 thousand
  • Sent to local governments: libraries$6 thousand
Schools and colleges
14%$1.05 billion
What's in schools and collegesColleges and universities; other education and 2 more
  • Colleges and universities$768 million
  • Other education$107 million
  • College housing, dining and bookstores$94.2 million
  • Scholarships and other education subsidies$84.1 million
Roads, transit and parking
14%$1.04 billion
What's in roads, transit and parkingRoads and highways; airports and 1 more
  • Roads and highways$964 million
  • Airports$52.6 million
  • Public transit$20.5 million
Running the government and other costs
9.5%$699 million
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$355 million
  • Finance, tax collection and budgeting$236 million
  • Central staff services (personnel, purchasing, technology)$52.6 million
  • Government buildings$44.0 million
  • Other government administration$11.1 million
Police, fire, courts and jails
5.1%$371 million
What's in police, fire, courts and jailsPrisons and jails; police and 3 more
  • Prisons and jails$151 million
  • Police$78.9 million
  • Courts and legal services$77.9 million
  • Inspections and regulation$50.0 million
  • Probation, parole and other corrections$12.9 million
Environment and natural resources
3.5%$254 million
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$254 million
Health and hospitals
3.0%$222 million
What's in health and hospitalsPublic health and hospitals
  • Public health$159 million
  • Hospitals$62.4 million
Interest on debt
1.9%$137 million
Housing and community development
1.2%$87.4 million
Parks, recreation and libraries
0.9%$63.7 million
What's in parks, recreation and librariesParks and recreation and libraries
  • Parks and recreation$60.6 million
  • Libraries$3.1 million
Water, sewer, trash and utilities
<0.1%$2.9 million
What's in water, sewer, trash and utilitiesWater supply and sewer systems
  • Water supply$2.0 million
  • Sewer systems$928 thousand
South Dakota page →

State of North Dakota

$9.67 billion budget in the latest fiscal year on record, which ended June 30, 2024.

Where the money comes from

State taxes50%Federal tax money24%Fines and other17%Fees for services (college tuition, university housing and dining)8.7%Local tax money0.5%
Full North Dakota breakdown

What stands out

34%

of North Dakota's money comes from taxes other than property, sales and income taxes.A typical state government gets 10%.

State taxes50%

Other taxes
34%$3.91 billion
What's in other taxesSeverance taxes; other selective sales taxes and 13 more
  • Severance taxes$3.10 billion
  • Other selective sales taxes$201 million
  • Motor fuel taxes$189 million
  • Motor vehicle licenses$122 million
  • Occupation and business licenses$101 million
  • Insurance premium taxes$75.3 million
  • Public utility taxes$35.6 million
  • Amusement taxes$26.4 million
  • Tobacco taxes$21.7 million
  • Hunting and fishing licenses$19.1 million
  • Alcoholic beverage taxes$10.7 million
  • Driver's licenses$5.1 million
  • Amusement licenses$4.0 million
  • Alcoholic beverage licenses$413 thousand
  • Public utility licenses$4 thousand

Amounts are by Census tax category.

Sales tax
11%$1.32 billion
Individual income tax
3.1%$356 million
Business income tax
2.2%$256 million
Property tax
<0.1%$5.8 million

Fees for services8.7%

Fees for services
8.7%$1.01 billion
What's in fees for servicesOther government-run businesses; college tuition and 9 more
  • Other government-run businesses$419 million
  • College tuition$367 million
  • University housing and dining$114 million
  • Other service charges$57.7 million
  • Parks, land and natural resources$30.9 million
  • Parks and recreation$7.1 million
  • Other education charges$6.5 million
  • Housing$4.6 million
  • Road charges$1.5 million
  • Hospital bills$1.4 million
  • Airport$1 thousand

Amounts are by Census type of charge.

Federal tax money24%

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

From the federal government
24%$2.78 billion

Local tax money0.5%

Money passed on by the county or other local governments.

From local governments
0.5%$59.1 million

Fines and other17%

Interest, rents and other
17%$1.93 billion
Fines
0.2%$23.8 million
North Dakota page →

Where the money goes

Sent to local governments28%Social services22%Schools and colleges15%Running the government and other costs11%Roads, transit and parking10%All other spending14%

What stands out

11%

of North Dakota's spending goes to running the government and other costs.A typical state government spends 6%.

Full North Dakota breakdown

Spending by category100%

Sent to local governments
28%$2.71 billion
What's in sent to local governmentsSent to school districts; sent to local governments: general support and 14 more
  • Sent to school districts$1.54 billion
  • Sent to local governments: general support$727 million
  • Sent to local governments: other and not broken out$196 million
  • Sent to local governments: roads and highways$108 million
  • Sent to local governments: other public welfare$96.7 million
  • Sent to local governments: public health$16.1 million
  • Sent to local governments: airports$11.3 million
  • Sent to local governments: courts and legal services$5.7 million
  • Sent to local governments: parks and recreation$3.6 million
  • Sent to local governments: other government administration$2.6 million
  • Sent to local governments: natural resources, farming and conservation$1.1 million
  • Sent to local governments: libraries$1.0 million
  • Sent to local governments: other education$991 thousand
  • Sent to local governments: prisons and jails$274 thousand
  • Sent to local governments: garbage and solid waste$27 thousand
  • Sent to local governments: police$20 thousand
Social services
22%$2.11 billion
What's in social servicesOther public welfare; unemployment and social insurance offices and 2 more
  • Other public welfare$2.08 billion
  • Unemployment and social insurance offices$14.3 million
  • Welfare institutions$13.2 million
  • Veterans' services$1.4 million
Schools and colleges
15%$1.49 billion
What's in schools and collegesColleges and universities; college housing, dining and bookstores and 2 more
  • Colleges and universities$1.18 billion
  • College housing, dining and bookstores$119 million
  • Other education$100 million
  • Scholarships and other education subsidies$88.5 million
Running the government and other costs
11%$1.02 billion
What's in running the government and other costsOther government-run businesses; other and not broken out and 4 more
  • Other government-run businesses$414 million
  • Other and not broken out$343 million
  • Finance, tax collection and budgeting$202 million
  • Central staff services (personnel, purchasing, technology)$25.0 million
  • Other government administration$22.1 million
  • Government buildings$11.1 million
Roads, transit and parking
10%$982 million
What's in roads, transit and parkingRoads and highways and airports
  • Roads and highways$979 million
  • Airports$2.7 million
Police, fire, courts and jails
3.8%$366 million
What's in police, fire, courts and jailsPrisons and jails; courts and legal services and 3 more
  • Prisons and jails$152 million
  • Courts and legal services$120 million
  • Police$47.3 million
  • Inspections and regulation$45.1 million
  • Probation, parole and other corrections$1.3 million
Environment and natural resources
3.2%$314 million
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$314 million
Interest on debt
3.2%$308 million
Health and hospitals
2.7%$258 million
What's in health and hospitalsPublic health and hospitals
  • Public health$207 million
  • Hospitals$51.2 million
Water, sewer, trash and utilities
0.6%$61.3 million
What's in water, sewer, trash and utilitiesWater supply and garbage and solid waste
  • Water supply$56.8 million
  • Garbage and solid waste$4.5 million
Parks, recreation and libraries
0.4%$40.2 million
What's in parks, recreation and librariesParks and recreation and libraries
  • Parks and recreation$36.9 million
  • Libraries$3.3 million
Housing and community development
0.2%$16.7 million
North Dakota page →
Sources and moreEach government's source, fiscal year and how a ZIP is matched

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

Perkins County. South Dakota Department of Legislative Audit, county annual financial report database, 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.

Lemmon School District 52-4. South Dakota Department of Education, Office of Finance and Management, school district profile data from the districts' annual financial reports, school year 2024-25, 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.

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

Adams County. U.S. Census Bureau, 2022 Census of Governments, Finance, individual unit file, fiscal year ended December 31, 2021. The Census record for this government is from the 2022 survey, the newest on file.

Hettinger Public School District 13. U.S. Census Bureau, 2024 Annual Survey of State and Local Government Finances, individual unit file, fiscal year ended June 30, 2024.

Bison School District 52-1. South Dakota Department of Education, Office of Finance and Management, school district profile data from the districts' annual financial reports, school year 2024-25, 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.

How these figures are counted. South Dakota county and city figures are the annual financial reports each government filed with the South Dakota Department of Legislative Audit for the calendar year shown, and school district figures are the annual financial reports filed with the South Dakota Department of Education for the 2024-25 school year. Borrowing, transfers between a government's own funds and money held for others are not counted, and debt payments include principal as well as interest.

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.