ZIP 72338 · Tipton County, TN

Five governments run on your community's money

This page shows every government that serves ZIP 72338: 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 Arkansas governments, the Arkansas Division of Elementary and Secondary Education, as named under Sources and more.

Where do my taxes go in 72338?
72338 is served by the State of Tennessee, Tipton County, the State of Arkansas, Mississippi County and Rivercrest School District. In each one's latest recorded fiscal year, State of Tennessee spent $49.5 billion (fiscal year ended June 30, 2024), Tipton County spent $296 million (fiscal year ended June 30, 2024), State of Arkansas spent $26.3 billion (fiscal year ended June 30, 2024), Mississippi County spent $48.2 million (fiscal year ended June 30, 2024) and Rivercrest School District spent $17.7 million (fiscal year ended June 30, 2025). Each government's money is separate.

Which governments collect property tax in 72338?
Of the governments serving 72338, State of Arkansas collected $1.52 billion (fiscal year ended June 30, 2024), Tipton County collected $27.9 million (fiscal year ended June 30, 2024), Mississippi County collected $10.5 million (fiscal year ended June 30, 2024) and Rivercrest School District collected $5.1 million (fiscal year ended June 30, 2025) in property tax. These are each government's total collections, not a bill for 72338.

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: Tipton County, Mississippi County and Rivercrest School District

Why not this year? Arkansas governments with newer filings show school district figures from the Arkansas Division of Elementary and Secondary 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 72338

State of Arkansas$1.52 billion

5.2% of its $29.0 billion in revenue · fiscal year ended June 30, 2024

Tipton County$27.9 million

15% of its $191 million in revenue · fiscal year ended June 30, 2024

Mississippi County$10.5 million

20% of its $52.5 million in revenue · fiscal year ended June 30, 2024

Rivercrest School District$5.1 million

31% of its $16.4 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 counties

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

Public schools here are run by Tipton County, so school money is part of its budget.

Tipton County

$296 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 66% of this ZIP is in Tipton County.

Where the money comes from

State tax money51%County taxes22%Federal tax money14%Fines and other6.4%Fees for services (garbage collection, school lunches)4.3%Local tax money1.4%

What stands out

51%

of Tipton County's money comes from state tax money.A typical U.S. county of 50,000 to 250,000 people gets 22%.

Full Tipton County breakdown

County taxes22%

Property tax
15%$27.9 million
Sales tax
7.0%$13.3 million
Other taxes
0.8%$1.5 million
What's in other taxesOther selective sales taxes; alcoholic beverage taxes and 3 more
  • Other selective sales taxes$1.1 million
  • Alcoholic beverage taxes$215 thousand
  • Other licenses$159 thousand
  • Public utility taxes$59 thousand
  • Alcoholic beverage licenses$2 thousand

Amounts are by Census tax category.

Fees for services4.3%

Fees for services
4.3%$8.3 million
What's in fees for servicesOther school charges; other service charges and 4 more
  • Other school charges$5.2 million
  • Other service charges$1.9 million
  • Garbage collection$604 thousand
  • School lunches$525 thousand
  • School tuition and transportation$75 thousand
  • Parks and recreation$10 thousand

Amounts are by Census type of charge.

Federal tax money14%

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

From the federal government
14%$26.9 million

State tax money51%

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

From the state
51%$98.2 million

Local tax money1.4%

Money passed on by the county or other local governments.

From other local governments
1.4%$2.7 million

Fines and other6.4%

Interest, rents and other
6.1%$11.6 million
Fines
0.3%$507 thousand
Tipton County page →

Where the money goes

Running the government and other costs46%Schools and colleges43%Police, fire, courts and jails5.8%Roads, transit and parking3.6%Water, sewer, trash and utilities0.7%All other spending1.1%

What stands out

43%

of Tipton County's spending goes to schools and colleges.Most U.S. counties of 50,000 to 250,000 people spend nothing on this.

Full Tipton County breakdown

Spending by category100%

Running the government and other costs
46%$135 million
What's in running the government and other costsOther and not broken out; central staff services (personnel, purchasing, technology) and 2 more
  • Other and not broken out$129 million
  • Central staff services (personnel, purchasing, technology)$3.7 million
  • Finance, tax collection and budgeting$1.5 million
  • Government buildings$666 thousand
Schools and colleges
43%$128 million
What's in schools and collegesElementary and secondary schools
  • Elementary and secondary schools$128 million
Police, fire, courts and jails
5.8%$17.0 million
What's in police, fire, courts and jailsPolice; prisons and jails and 4 more
  • Police$9.1 million
  • Prisons and jails$3.7 million
  • Courts and legal services$2.2 million
  • Fire protection$1.5 million
  • Inspections and regulation$384 thousand
  • Probation, parole and other corrections$194 thousand
Roads, transit and parking
3.6%$10.6 million
What's in roads, transit and parkingRoads and highways
  • Roads and highways$10.6 million
Water, sewer, trash and utilities
0.7%$2.2 million
What's in water, sewer, trash and utilitiesGarbage and solid waste and sewer systems
  • Garbage and solid waste$1.6 million
  • Sewer systems$603 thousand
Health and hospitals
0.6%$1.9 million
What's in health and hospitalsPublic health
  • Public health$1.9 million
Parks, recreation and libraries
0.2%$530 thousand
What's in parks, recreation and librariesLibraries and parks and recreation
  • Libraries$352 thousand
  • Parks and recreation$178 thousand
Housing and community development
0.2%$455 thousand
Environment and natural resources
<0.1%$293 thousand
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$293 thousand
Social services
<0.1%$80 thousand
What's in social servicesOther public welfare
  • Other public welfare$80 thousand
Sent to other local governments
<0.1%$53 thousand
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$53 thousand
Tipton County page →

Mississippi County

$48.2 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 34% of this ZIP is in Mississippi County.

Where the money comes from

County taxes77%Fees for services (garbage collection)9.4%State tax money6.8%Fines and other5.8%Federal tax money0.7%
Full Mississippi County breakdown

What stands out

56%

of Mississippi County's money comes from sales tax.A typical U.S. county of under 50,000 people gets 1.6%.

County taxes77%

Sales tax
56%$29.5 million
Property tax
20%$10.5 million
Other taxes
1.3%$672 thousand
What's in other taxesPublic utility taxes
  • Public utility taxes$672 thousand

Amounts are by Census tax category.

Fees for services9.4%

Fees for services
9.4%$4.9 million
What's in fees for servicesGarbage collection and other service charges
  • Garbage collection$4.1 million
  • Other service charges$840 thousand

Amounts are by Census type of charge.

Federal tax money0.7%

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

From the federal government
0.7%$342 thousand

State tax money6.8%

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

From the state
6.8%$3.6 million

Fines and other5.8%

Interest, rents and other
4.0%$2.1 million
Fines
1.7%$915 thousand
Mississippi County page →

Where the money goes

Running the government and other costs25%Sent to other local governments23%Police, fire, courts and jails21%Health and hospitals15%Roads, transit and parking8.0%All other spending7.9%

What stands out

23%

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

Full Mississippi County breakdown

Spending by category100%

Running the government and other costs
25%$12.1 million
What's in running the government and other costsOther and not broken out; central staff services (personnel, purchasing, technology) and 2 more
  • Other and not broken out$8.2 million
  • Central staff services (personnel, purchasing, technology)$2.0 million
  • Finance, tax collection and budgeting$1.7 million
  • Government buildings$206 thousand
Sent to other local governments
23%$11.1 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$11.1 million
Police, fire, courts and jails
21%$10.3 million
What's in police, fire, courts and jailsPolice; prisons and jails and 3 more
  • Police$5.9 million
  • Prisons and jails$3.5 million
  • Courts and legal services$824 thousand
  • Fire protection$85 thousand
  • Probation, parole and other corrections$24 thousand
Health and hospitals
15%$7.0 million
What's in health and hospitalsHospitals and public health
  • Hospitals$5.8 million
  • Public health$1.2 million
Roads, transit and parking
8.0%$3.9 million
What's in roads, transit and parkingRoads and highways
  • Roads and highways$3.9 million
Water, sewer, trash and utilities
5.4%$2.6 million
What's in water, sewer, trash and utilitiesGarbage and solid waste
  • Garbage and solid waste$2.6 million
Interest on debt
1.3%$648 thousand
Social services
1.2%$576 thousand
What's in social servicesOther public welfare
  • Other public welfare$576 thousand
Mississippi County page →

Your schools

Rivercrest School District

$17.7 million budget in fiscal year 2025 (ended June 30, 2025), from the Arkansas Division of Elementary and Secondary Education.

About 34% of this ZIP is in Rivercrest School District.

Where the money comes from

State tax money49%School district taxes31%Federal tax money13%Fines and other6.8%
Full Rivercrest School District breakdown

School district taxes31%

Property tax
31%$5.1 million

Federal tax money13%

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

From the federal government
13%$2.1 million

State tax money49%

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

From the state
49%$8.1 million

Fines and other6.8%

Interest, rents and other
6.8%$1.1 million
Rivercrest School District page →

Where the money goes

Schools and colleges96%Debt payments (principal and interest)4.2%
Full Rivercrest School District breakdown

Spending by category100%

Schools and colleges
96%$17.0 million
Debt payments (principal and interest)
4.2%$743 thousand
Rivercrest School District page →

Your states

State of Tennessee

$49.5 billion budget in the latest fiscal year on record, which ended June 30, 2024.

Where the money comes from

State taxes49%Federal tax money41%Fees for services (college tuition, university housing and dining)5.8%Fines and other4.8%Local tax money0.2%
Full Tennessee breakdown

What stands out

28%

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

State taxes49%

Sales tax
28%$14.1 billion
Other taxes
14%$6.94 billion
What's in other taxesCorporation licenses; insurance premium taxes and 17 more
  • Corporation licenses$1.50 billion
  • Insurance premium taxes$1.46 billion
  • Motor fuel taxes$1.27 billion
  • Other selective sales taxes$723 million
  • Occupation and business licenses$541 million
  • Motor vehicle licenses$405 million
  • Real estate and stock transfer taxes$356 million
  • Alcoholic beverage taxes$327 million
  • Tobacco taxes$196 million
  • Hunting and fishing licenses$51.5 million
  • Driver's licenses$46.8 million
  • Other taxes not classified elsewhere$35.6 million
  • Public utility taxes$10.3 million
  • Other licenses$9.6 million
  • Public utility licenses$6.5 million
  • Alcoholic beverage licenses$1.8 million
  • Severance taxes$529 thousand
  • Amusement licenses$432 thousand
  • Estate and gift taxes$7 thousand

Amounts are by Census tax category.

Business income tax
6.2%$3.05 billion
Individual income tax
<0.1%$2.1 million

Fees for services5.8%

Fees for services
5.8%$2.86 billion
What's in fees for servicesCollege tuition; other service charges and 10 more
  • College tuition$1.38 billion
  • Other service charges$719 million
  • University housing and dining$505 million
  • Other education charges$136 million
  • Parks and recreation$67.0 million
  • Parks, land and natural resources$28.8 million
  • Hospital bills$19.2 million
  • Garbage collection$2.1 million
  • Sewer$530 thousand
  • Road charges$118 thousand
  • Tolls on roads and bridges$45 thousand
  • Housing$9 thousand

Amounts are by Census type of charge.

Federal tax money41%

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

From the federal government
41%$20.1 billion

Local tax money0.2%

Money passed on by the county or other local governments.

From local governments
0.2%$117 million

Fines and other4.8%

Interest, rents and other
4.7%$2.32 billion
Fines
<0.1%$38.4 million
Tennessee page →

Where the money goes

Social services33%Sent to local governments28%Schools and colleges14%Health and hospitals5.4%Roads, transit and parking5.0%All other spending14%

What stands out

28%

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

Full Tennessee breakdown

Spending by category100%

Social services
33%$16.5 billion
What's in social servicesOther public welfare; unemployment and social insurance offices and 1 more
  • Other public welfare$16.4 billion
  • Unemployment and social insurance offices$89.2 million
  • Veterans' services$12.2 million
Sent to local governments
28%$13.8 billion
What's in sent to local governmentsSent to local governments: elementary and secondary schools; sent to local governments: general support and 21 more
  • Sent to local governments: elementary and secondary schools$8.60 billion
  • Sent to local governments: general support$2.46 billion
  • Sent to local governments: other public welfare$904 million
  • Sent to local governments: other and not broken out$331 million
  • Sent to local governments: roads and highways$327 million
  • Sent to local governments: prisons and jails$270 million
  • Sent to school districts$266 million
  • Sent to local governments: natural resources, farming and conservation$145 million
  • Sent to local governments: public health$131 million
  • Sent to local governments: police$94.8 million
  • Sent to local governments: courts and legal services$80.5 million
  • Sent to local governments: housing and community development$51.2 million
  • Sent to local governments: hospitals$44.7 million
  • Sent to local governments: inspections and regulation$31.7 million
  • Sent to local governments: airports$23.5 million
  • Sent to local governments: parks and recreation$17.3 million
  • Sent to local governments: finance, tax collection and budgeting$5.9 million
  • Sent to local governments: other education$3.0 million
  • Sent to local governments: libraries$2.2 million
  • Sent to local governments: garbage and solid waste$956 thousand
  • Sent to local governments: probation, parole and other corrections$856 thousand
  • Sent to local governments: central staff services (personnel, purchasing, technology)$225 thousand
  • Sent to local governments: other government administration$20 thousand
Schools and colleges
14%$7.17 billion
What's in schools and collegesColleges and universities; scholarships and other education subsidies and 3 more
  • Colleges and universities$4.88 billion
  • Scholarships and other education subsidies$1.15 billion
  • Other education$547 million
  • College housing, dining and bookstores$499 million
  • Elementary and secondary schools$90.3 million
Health and hospitals
5.4%$2.69 billion
What's in health and hospitalsPublic health and hospitals
  • Public health$2.02 billion
  • Hospitals$675 million
Roads, transit and parking
5.0%$2.47 billion
What's in roads, transit and parkingRoads and highways and airports
  • Roads and highways$2.41 billion
  • Airports$60.6 million
Running the government and other costs
5.0%$2.46 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$1.06 billion
  • Other and not broken out$918 million
  • Government buildings$323 million
  • Central staff services (personnel, purchasing, technology)$128 million
  • Other government administration$28.8 million
Police, fire, courts and jails
4.6%$2.26 billion
What's in police, fire, courts and jailsPrisons and jails; courts and legal services and 3 more
  • Prisons and jails$866 million
  • Courts and legal services$550 million
  • Police$496 million
  • Probation, parole and other corrections$177 million
  • Inspections and regulation$174 million
Environment and natural resources
1.5%$738 million
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$738 million
Interest on debt
1.4%$698 million
Housing and community development
0.9%$471 million
Parks, recreation and libraries
0.4%$220 million
What's in parks, recreation and librariesParks and recreation and libraries
  • Parks and recreation$207 million
  • Libraries$13.0 million
Water, sewer, trash and utilities
<0.1%$47.8 million
What's in water, sewer, trash and utilitiesGarbage and solid waste; sewer systems and 1 more
  • Garbage and solid waste$45.2 million
  • Sewer systems$1.4 million
  • Water supply$1.1 million
Tennessee page →

State of Arkansas

$26.3 billion budget in the latest fiscal year on record, which ended June 30, 2024.

Where the money comes from

State taxes44%Federal tax money38%Fees for services (hospital bills, college tuition)12%Fines and other6.7%
Full Arkansas breakdown

What stands out

5.2%

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

State taxes44%

Sales tax
18%$5.07 billion
Individual income tax
9.5%$2.76 billion
Other taxes
8.1%$2.35 billion
What's in other taxesMotor fuel taxes; insurance premium taxes and 16 more
  • Motor fuel taxes$618 million
  • Insurance premium taxes$409 million
  • Other selective sales taxes$329 million
  • Tobacco taxes$201 million
  • Motor vehicle licenses$193 million
  • Occupation and business licenses$128 million
  • Amusement taxes$103 million
  • Alcoholic beverage taxes$80.0 million
  • Other taxes not classified elsewhere$77.3 million
  • Real estate and stock transfer taxes$64.4 million
  • Corporation licenses$39.4 million
  • Severance taxes$36.4 million
  • Hunting and fishing licenses$34.3 million
  • Driver's licenses$19.2 million
  • Public utility licenses$9.4 million
  • Alcoholic beverage licenses$6.3 million
  • Other licenses$1.7 million
  • Amusement licenses$1.2 million

Amounts are by Census tax category.

Property tax
5.2%$1.52 billion
Business income tax
3.4%$972 million

Fees for services12%

Fees for services
12%$3.33 billion
What's in fees for servicesHospital bills; college tuition and 10 more
  • Hospital bills$1.46 billion
  • College tuition$1.14 billion
  • University housing and dining$371 million
  • Other service charges$286 million
  • Parks and recreation$44.0 million
  • Parks, land and natural resources$24.5 million
  • Road charges$7.3 million
  • Other education charges$1.4 million
  • Other school charges$202 thousand
  • Garbage collection$102 thousand
  • School lunches$58 thousand
  • Airport$30 thousand

Amounts are by Census type of charge.

Federal tax money38%

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

From the federal government
38%$11.0 billion

Local tax money<0.1%

Money passed on by the county or other local governments.

From local governments
<0.1%$13.3 million

Fines and other6.7%

Interest, rents and other
6.6%$1.91 billion
Fines
<0.1%$17.9 million
Arkansas page →

Where the money goes

Social services33%Sent to local governments29%Schools and colleges15%Health and hospitals6.7%Roads, transit and parking6.6%All other spending9.2%

What stands out

29%

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

Full Arkansas breakdown

Spending by category100%

Social services
33%$8.78 billion
What's in social servicesOther public welfare; unemployment and social insurance offices and 2 more
  • Other public welfare$8.66 billion
  • Unemployment and social insurance offices$109 million
  • Welfare institutions$9.9 million
  • Veterans' services$3.0 million
Sent to local governments
29%$7.57 billion
What's in sent to local governmentsSent to school districts; sent to local governments: other and not broken out and 16 more
  • Sent to school districts$6.15 billion
  • Sent to local governments: other and not broken out$452 million
  • Sent to local governments: roads and highways$443 million
  • Sent to local governments: general support$354 million
  • Sent to local governments: sewer systems$80.8 million
  • Sent to local governments: housing and community development$21.1 million
  • Sent to local governments: natural resources, farming and conservation$18.1 million
  • Sent to local governments: airports$16.2 million
  • Sent to local governments: parks and recreation$7.9 million
  • Sent to local governments: police$7.1 million
  • Sent to local governments: libraries$5.6 million
  • Sent to local governments: courts and legal services$3.6 million
  • Sent to local governments: other government administration$2.5 million
  • Sent to local governments: public health$2.5 million
  • Sent to local governments: elementary and secondary schools$575 thousand
  • Sent to local governments: prisons and jails$291 thousand
  • Sent to the federal government$216 thousand
  • Sent to local governments: hospitals$122 thousand
Schools and colleges
15%$4.03 billion
What's in schools and collegesColleges and universities; scholarships and other education subsidies and 3 more
  • Colleges and universities$2.91 billion
  • Scholarships and other education subsidies$507 million
  • College housing, dining and bookstores$464 million
  • Other education$111 million
  • Elementary and secondary schools$43.2 million
Health and hospitals
6.7%$1.76 billion
What's in health and hospitalsHospitals and public health
  • Hospitals$1.55 billion
  • Public health$214 million
Roads, transit and parking
6.6%$1.72 billion
What's in roads, transit and parkingRoads and highways and airports
  • Roads and highways$1.72 billion
  • Airports$526 thousand
Police, fire, courts and jails
3.3%$865 million
What's in police, fire, courts and jailsPrisons and jails; courts and legal services and 3 more
  • Prisons and jails$304 million
  • Courts and legal services$191 million
  • Police$144 million
  • Inspections and regulation$136 million
  • Probation, parole and other corrections$89.7 million
Running the government and other costs
3.2%$851 million
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$531 million
  • Other and not broken out$179 million
  • Central staff services (personnel, purchasing, technology)$104 million
  • Other government administration$27.7 million
  • Government buildings$9.2 million
Environment and natural resources
1.3%$349 million
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$349 million
Interest on debt
0.9%$246 million
Parks, recreation and libraries
0.3%$81.5 million
What's in parks, recreation and librariesParks and recreation and libraries
  • Parks and recreation$78.8 million
  • Libraries$2.6 million
Housing and community development
<0.1%$20.6 million
Water, sewer, trash and utilities
<0.1%$14.2 million
What's in water, sewer, trash and utilitiesGarbage and solid waste and sewer systems
  • Garbage and solid waste$13.5 million
  • Sewer systems$684 thousand
Arkansas page →
Sources and moreEach government's source, fiscal year and how a ZIP is matched

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

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

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

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

Rivercrest School District. Arkansas Division of Elementary and Secondary Education, Annual Statistical Report of the Public Schools of Arkansas (actual revenues and expenditures), 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. Arkansas school district figures are the actual revenues and expenditures each district reported to the Arkansas Division of Elementary and Secondary Education in the Annual Statistical Report for fiscal year 2025 (the 2024-25 school year, ended June 30, 2025). Local revenue other than property taxes (fees, food sales, interest and similar receipts) is shown as one line, because the state report does not split it. Bond and loan proceeds, asset sales and transfers between funds are not counted as revenue. Spending includes construction, and debt payments include principal as well as interest, so spending can read higher than the U.S. Census Bureau's figure for the same year.

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.