ZIP 59102 · Billings, MT

Five governments run on your community's money

This page shows every government that serves ZIP 59102: 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 Montana governments, the Montana Office of Public Instruction, as named under Sources and more.

Where do my taxes go in 59102?
59102 is served by the State of Montana, Yellowstone County, Billings Public Schools, the City of Billings and Elysian Elementary District 23. In each one's latest recorded fiscal year, State of Montana spent $9.11 billion (fiscal year ended June 30, 2024), Yellowstone County spent $134 million (fiscal year ended June 30, 2024), Billings Public Schools spent $230 million (fiscal year ended June 30, 2025), City of Billings spent $269 million (fiscal year ended June 30, 2024) and Elysian Elementary District 23 spent $5.5 million (fiscal year ended June 30, 2025). Each government's money is separate.

Which governments collect property tax in 59102?
Of the governments serving 59102, State of Montana collected $481 million (fiscal year ended June 30, 2024), Yellowstone County collected $98.7 million (fiscal year ended June 30, 2024), City of Billings collected $69.2 million (fiscal year ended June 30, 2024), Billings Public Schools collected $64.4 million (fiscal year ended June 30, 2025) and Elysian Elementary District 23 collected $2.7 million (fiscal year ended June 30, 2025) in property tax. These are each government's total collections, not a bill for 59102.

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: Yellowstone County, Billings, Billings Public Schools and Elysian Elementary District 23

Why not this year? Montana governments with newer filings show school district figures from the Montana Office of Public Instruction (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 59102

State of Montana$481 million

4.5% of its $10.8 billion in revenue · fiscal year ended June 30, 2024

Yellowstone County$98.7 million

65% of its $153 million in revenue · fiscal year ended June 30, 2024

City of Billings$69.2 million

24% of its $290 million in revenue · fiscal year ended June 30, 2024

Billings Public Schools$64.4 million

28% of its $226 million in revenue · fiscal year ended June 30, 2025

Elysian Elementary District 23$2.7 million

48% of its $5.6 million in revenue · fiscal year ended June 30, 2025

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

Yellowstone County

$134 million budget in the latest fiscal year on record, which ended June 30, 2024.

Where the money comes from

County taxes69%Fees for services (parks and recreation, garbage collection)11%State tax money7.1%Fines and other6.5%Federal tax money6.1%
Full Yellowstone County breakdown

What stands out

65%

of Yellowstone County's money comes from property tax.A typical U.S. county of 50,000 to 250,000 people gets 28%.

County taxes69%

Property tax
65%$98.7 million
Other taxes
4.7%$7.2 million
What's in other taxesMotor vehicle licenses
  • Motor vehicle licenses$7.2 million

Amounts are by Census tax category.

Fees for services11%

Fees for services
11%$16.8 million
What's in fees for servicesOther service charges; parks and recreation and 1 more
  • Other service charges$9.1 million
  • Parks and recreation$7.3 million
  • Garbage collection$420 thousand

Amounts are by Census type of charge.

Federal tax money6.1%

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

From the federal government
6.1%$9.3 million

State tax money7.1%

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

From the state
7.1%$10.9 million

Fines and other6.5%

Interest, rents and other
6.2%$9.4 million
Fines
0.4%$580 thousand
Yellowstone County page →

Where the money goes

Police, fire, courts and jails32%Sent to other local governments28%Running the government and other costs18%Roads, transit and parking12%Health and hospitals8.8%All other spending1.4%

What stands out

28%

of Yellowstone County's spending goes to local governments.Most U.S. counties of 50,000 to 250,000 people spend nothing on this.

Full Yellowstone County breakdown

Spending by category100%

Police, fire, courts and jails
32%$42.5 million
What's in police, fire, courts and jailsPrisons and jails; police and 3 more
  • Prisons and jails$19.2 million
  • Police$13.6 million
  • Courts and legal services$9.4 million
  • Inspections and regulation$284 thousand
  • Fire protection$46 thousand
Sent to other local governments
28%$38.0 million
What's in sent to other local governmentsSent to local governments: other and not broken out
  • Sent to local governments: other and not broken out$38.0 million
Running the government and other costs
18%$24.1 million
What's in running the government and other costsOther government-run businesses; other and not broken out and 3 more
  • Other government-run businesses$10.6 million
  • Other and not broken out$6.6 million
  • Finance, tax collection and budgeting$2.8 million
  • Government buildings$2.1 million
  • Central staff services (personnel, purchasing, technology)$2.0 million
Roads, transit and parking
12%$15.9 million
What's in roads, transit and parkingRoads and highways
  • Roads and highways$15.9 million
Health and hospitals
8.8%$11.8 million
What's in health and hospitalsPublic health
  • Public health$11.8 million
Parks, recreation and libraries
0.7%$893 thousand
What's in parks, recreation and librariesParks and recreation
  • Parks and recreation$893 thousand
Environment and natural resources
0.4%$477 thousand
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$477 thousand
Social services
0.3%$341 thousand
What's in social servicesOther public welfare
  • Other public welfare$341 thousand
Interest on debt
0.2%$217 thousand
Yellowstone County page →

Your city

City of Billings

$269 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 94% of this ZIP is in Billings.

Where the money comes from

Fees for services (water, sewer)36%City taxes27%Fines and other19%Federal tax money9.3%State tax money8.3%
Full Billings breakdown

What stands out

19%

of Billings' money comes from interest, rents and other revenue.A typical U.S. city of 50,000+ people gets 6.9%.

City taxes27%

Property tax
24%$69.2 million
Other taxes
3.0%$8.6 million
What's in other taxesOther licenses; motor vehicle licenses and 2 more
  • Other licenses$4.1 million
  • Motor vehicle licenses$2.7 million
  • Other taxes not classified elsewhere$1.1 million
  • Occupation and business licenses$719 thousand

Amounts are by Census tax category.

Fees for services36%

Fees for services
36%$105 million
What's in fees for servicesWater; sewer and 7 more
  • Water$27.1 million
  • Sewer$22.3 million
  • Garbage collection$21.1 million
  • Airport$12.5 million
  • Road charges$9.7 million
  • Other service charges$8.7 million
  • Parking$2.3 million
  • Transit fares$818 thousand
  • Parks and recreation$746 thousand

Amounts are by Census type of charge.

Federal tax money9.3%

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

From the federal government
9.3%$27.0 million

State tax money8.3%

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

From the state
8.3%$24.0 million

Fines and other19%

Interest, rents and other
19%$53.9 million
Fines
0.6%$1.7 million
Billings page →

Where the money goes

Water, sewer, trash and utilities36%Roads, transit and parking25%Police, fire, courts and jails24%Parks, recreation and libraries7.9%Interest on debt3.4%All other spending4.5%

What stands out

25%

of Billings' spending goes to roads, transit and parking.A typical U.S. city of 50,000+ people spends 10%.

Full Billings breakdown

Spending by category100%

Water, sewer, trash and utilities
36%$97.3 million
What's in water, sewer, trash and utilitiesWater supply; sewer systems and 1 more
  • Water supply$40.1 million
  • Sewer systems$30.3 million
  • Garbage and solid waste$26.8 million
Roads, transit and parking
25%$66.0 million
What's in roads, transit and parkingRoads and highways; airports and 2 more
  • Roads and highways$29.5 million
  • Airports$24.1 million
  • Public transit$10.8 million
  • Parking$1.7 million
Police, fire, courts and jails
24%$63.3 million
What's in police, fire, courts and jailsPolice; fire protection and 2 more
  • Police$30.9 million
  • Fire protection$27.7 million
  • Inspections and regulation$2.5 million
  • Courts and legal services$2.2 million
Parks, recreation and libraries
7.9%$21.1 million
What's in parks, recreation and librariesParks and recreation and libraries
  • Parks and recreation$16.5 million
  • Libraries$4.6 million
Interest on debt
3.4%$9.1 million
What's in interest on debtInterest on general debt and interest on water supply debt
  • Interest on general debt$5.7 million
  • Interest on water supply debt$3.4 million
Running the government and other costs
3.2%$8.7 million
What's in running the government and other costsCentral staff services (personnel, purchasing, technology); finance, tax collection and budgeting and 2 more
  • Central staff services (personnel, purchasing, technology)$5.5 million
  • Finance, tax collection and budgeting$2.0 million
  • Other and not broken out$1.0 million
  • Other government-run businesses$198 thousand
Housing and community development
0.8%$2.2 million
Health and hospitals
0.5%$1.2 million
What's in health and hospitalsPublic health
  • Public health$1.2 million
Billings page →

Your schools

Billings Public Schools

$230 million budget in fiscal year 2025 (ended June 30, 2025), from the Montana Office of Public Instruction.

Where the money comes from

State tax money47%School district taxes28%Federal tax money10%County and local tax money9.3%Fees for services2.4%Fines and other2.1%
Full Billings Public Schools breakdown

School district taxes28%

Property tax
28%$64.4 million

Fees for services2.4%

Fees for services
2.4%$5.4 million

Federal tax money10%

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

From the federal government
10%$23.7 million

State tax money47%

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

From the state
47%$107 million

County and local tax money9.3%

Money passed on by the county or other local governments.

From the county and other local governments
9.3%$21.0 million

Fines and other2.1%

Interest, rents and other
2.1%$4.8 million
Billings Public Schools page →

Where the money goes

Schools and colleges95%Debt payments (principal and interest)4.6%
Full Billings Public Schools breakdown

Spending by category100%

Schools and colleges
95%$220 million
Debt payments (principal and interest)
4.6%$10.5 million
Billings Public Schools page →

Elysian Elementary District 23

$5.5 million budget in fiscal year 2025 (ended June 30, 2025), from the Montana Office of Public Instruction.

About 17% of this ZIP is in Elysian Elementary District 23.

Where the money comes from

School district taxes48%State tax money36%County and local tax money7.7%Federal tax money4.9%Fines and other1.7%Fees for services1.4%
Full Elysian Elementary District 23 breakdown

School district taxes48%

Property tax
48%$2.7 million

Fees for services1.4%

Fees for services
1.4%$77 thousand

Federal tax money4.9%

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

From the federal government
4.9%$277 thousand

State tax money36%

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

From the state
36%$2.0 million

County and local tax money7.7%

Money passed on by the county or other local governments.

From the county and other local governments
7.7%$429 thousand

Fines and other1.7%

Interest, rents and other
1.7%$95 thousand
Elysian Elementary District 23 page →

Where the money goes

Schools and colleges80%Debt payments (principal and interest)20%
Full Elysian Elementary District 23 breakdown

Spending by category100%

Schools and colleges
80%$4.4 million
Debt payments (principal and interest)
20%$1.1 million
Elysian Elementary District 23 page →

Your state

State of Montana

$9.11 billion budget in the latest fiscal year on record, which ended June 30, 2024.

Where the money comes from

State taxes44%Federal tax money43%Fees for services (college tuition, liquor stores)7.7%Fines and other5.4%
Full Montana breakdown

What stands out

4.5%

of Montana's money comes from property tax.Most state governments get none.

State taxes44%

Individual income tax
21%$2.25 billion
Other taxes
16%$1.68 billion
What's in other taxesMotor fuel taxes; severance taxes and 16 more
  • Motor fuel taxes$288 million
  • Severance taxes$241 million
  • Motor vehicle licenses$211 million
  • Occupation and business licenses$198 million
  • Other selective sales taxes$190 million
  • Insurance premium taxes$178 million
  • Hunting and fishing licenses$84.1 million
  • Amusement taxes$83.4 million
  • Tobacco taxes$61.1 million
  • Alcoholic beverage taxes$48.2 million
  • Public utility taxes$40.5 million
  • Other licenses$16.0 million
  • Other taxes not classified elsewhere$14.7 million
  • Driver's licenses$9.4 million
  • Alcoholic beverage licenses$7.4 million
  • Amusement licenses$4.7 million
  • Corporation licenses$3.3 million
  • Public utility licenses$13 thousand

Amounts are by Census tax category.

Property tax
4.5%$481 million
Business income tax
2.9%$310 million

Fees for services7.7%

Fees for services
7.7%$829 million
What's in fees for servicesCollege tuition; liquor stores and 9 more
  • College tuition$430 million
  • Liquor stores$151 million
  • University housing and dining$125 million
  • Parks, land and natural resources$66.3 million
  • Other service charges$45.9 million
  • Housing$3.3 million
  • Hospital bills$2.6 million
  • Parks and recreation$2.2 million
  • Other education charges$1.9 million
  • Road charges$1.3 million
  • Airport$491 thousand

Amounts are by Census type of charge.

Federal tax money43%

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

From the federal government
43%$4.66 billion

Local tax money<0.1%

Money passed on by the county or other local governments.

From local governments
<0.1%$4.7 million

Fines and other5.4%

Interest, rents and other
5.1%$551 million
Fines
0.3%$34.5 million
Montana page →

Where the money goes

Social services32%Sent to local governments16%Schools and colleges16%Roads, transit and parking10%Running the government and other costs8.5%All other spending17%

What stands out

16%

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

Full Montana breakdown

Spending by category100%

Social services
32%$2.95 billion
What's in social servicesOther public welfare; welfare institutions and 2 more
  • Other public welfare$2.85 billion
  • Welfare institutions$48.6 million
  • Unemployment and social insurance offices$43.1 million
  • Veterans' services$3.8 million
Sent to local governments
16%$1.45 billion
What's in sent to local governmentsSent to school districts; sent to local governments: general support and 13 more
  • Sent to school districts$1.03 billion
  • Sent to local governments: general support$248 million
  • Sent to local governments: roads and highways$102 million
  • Sent to local governments: other and not broken out$22.2 million
  • Sent to school districts (colleges)$16.2 million
  • Sent to local governments: public health$9.9 million
  • Sent to local governments: other public welfare$8.2 million
  • Sent to local governments: natural resources, farming and conservation$3.7 million
  • Sent to local governments: courts and legal services$3.2 million
  • Sent to local governments: housing and community development$2.7 million
  • Sent to local governments: airports$1.9 million
  • Sent to local governments: other government administration$1.8 million
  • Sent to local governments: inspections and regulation$1.8 million
  • Sent to local governments: libraries$1.1 million
  • Sent to local governments: finance, tax collection and budgeting$50 thousand
Schools and colleges
16%$1.44 billion
What's in schools and collegesColleges and universities; college housing, dining and bookstores and 2 more
  • Colleges and universities$1.12 billion
  • College housing, dining and bookstores$157 million
  • Scholarships and other education subsidies$132 million
  • Other education$23.6 million
Roads, transit and parking
10%$953 million
What's in roads, transit and parkingRoads and highways; public transit and 1 more
  • Roads and highways$933 million
  • Public transit$17.6 million
  • Airports$2.3 million
Running the government and other costs
8.5%$770 million
What's in running the government and other costsFinance, tax collection and budgeting; other and not broken out and 4 more
  • Finance, tax collection and budgeting$291 million
  • Other and not broken out$176 million
  • Government buildings$147 million
  • Central staff services (personnel, purchasing, technology)$86.4 million
  • Other government administration$69.7 million
  • Other government-run businesses$185 thousand
Police, fire, courts and jails
5.9%$540 million
What's in police, fire, courts and jailsProbation, parole and other corrections; courts and legal services and 3 more
  • Probation, parole and other corrections$166 million
  • Courts and legal services$126 million
  • Prisons and jails$125 million
  • Police$82.9 million
  • Inspections and regulation$41.2 million
Environment and natural resources
3.9%$356 million
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$356 million
Health and hospitals
3.5%$317 million
What's in health and hospitalsPublic health and hospitals
  • Public health$213 million
  • Hospitals$104 million
Interest on debt
1.5%$139 million
Water, sewer, trash and utilities
1.4%$126 million
What's in water, sewer, trash and utilitiesLiquor stores
  • Liquor stores$126 million
Housing and community development
0.4%$37.9 million
Parks, recreation and libraries
0.4%$33.8 million
What's in parks, recreation and librariesParks and recreation and libraries
  • Parks and recreation$25.6 million
  • Libraries$8.2 million
Montana page →
Sources and moreEach government's source, fiscal year and how a ZIP is matched

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

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

Billings Public Schools. Montana Office of Public Instruction, school district revenue and expenditure reports (OPI Financial Data Files), fiscal year 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.

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

Elysian Elementary District 23. Montana Office of Public Instruction, school district revenue and expenditure reports (OPI Financial Data Files), fiscal year 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.

How these figures are counted. Montana school district figures are from each district's financial reports to the Montana Office of Public Instruction for fiscal year 2025 (the 2024-25 school year, ended June 30, 2025). They cover governmental and enterprise funds, including student activity funds, and leave out trust funds, transfers between funds and bond proceeds. Where an elementary district and a high school district share one board and are counted as one government, the two are added together. Spending includes construction and debt payments (principal and interest), and tuition paid to other districts is counted as education spending.

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.