ZIP 97304 · Salem, OR

Seven governments run on your community's money

This page shows every government that serves ZIP 97304: 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 Oregon governments, the Oregon Department of Education, as named under Sources and more.

Where do my taxes go in 97304?
97304 is served by the State of Oregon, Polk County, Salem Keizer School District 24J, Amity School District 4J, Yamhill County, the City of Salem and Central School District 13J. In each one's latest recorded fiscal year, State of Oregon spent $53.8 billion (fiscal year ended June 30, 2024), Polk County spent $76.6 million (fiscal year ended June 30, 2024), Salem Keizer School District 24J spent $849 million (fiscal year ended June 30, 2025), Amity School District 4J spent $34.4 million (fiscal year ended June 30, 2025), Yamhill County spent $113 million (fiscal year ended June 30, 2024), City of Salem spent $498 million (fiscal year ended June 30, 2024) and Central School District 13J spent $60.4 million (fiscal year ended June 30, 2025). Each government's money is separate.

Which governments collect property tax in 97304?
Of the governments serving 97304, Salem Keizer School District 24J collected $168 million (fiscal year ended June 30, 2025), City of Salem collected $123 million (fiscal year ended June 30, 2024), Yamhill County collected $29.4 million (fiscal year ended June 30, 2024), State of Oregon collected $20.7 million (fiscal year ended June 30, 2024), Polk County collected $16.7 million (fiscal year ended June 30, 2024), Central School District 13J collected $11.9 million (fiscal year ended June 30, 2025) and Amity School District 4J collected $4.0 million (fiscal year ended June 30, 2025) in property tax. These are each government's total collections, not a bill for 97304.

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: Polk County, Yamhill County, Salem and Salem Keizer School District 24J

Why not this year? Oregon governments with newer filings show school district figures from the Oregon 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 97304

21% of its $813 million in revenue · fiscal year ended June 30, 2025

City of Salem$123 million

25% of its $503 million in revenue · fiscal year ended June 30, 2024

Yamhill County$29.4 million

25% of its $116 million in revenue · fiscal year ended June 30, 2024

State of Oregon$20.7 million

<0.1% of its $48.5 billion in revenue · fiscal year ended June 30, 2024

Polk County$16.7 million

21% of its $80.6 million in revenue · fiscal year ended June 30, 2024

20% of its $58.0 million in revenue · fiscal year ended June 30, 2025

25% of its $16.1 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

Polk County

$76.6 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 87% of this ZIP is in Polk County.

Where the money comes from

State tax money51%County taxes23%Federal tax money9.0%Fees for services (road charges, parks, land and natural resources)6.4%Fines and other6.3%Local tax money4.2%

What stands out

51%

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

Full Polk County breakdown

County taxes23%

Property tax
21%$16.7 million
Other taxes
2.5%$2.0 million
What's in other taxesOther licenses; public utility taxes and 1 more
  • Other licenses$1.3 million
  • Public utility taxes$590 thousand
  • Other selective sales taxes$169 thousand

Amounts are by Census tax category.

Fees for services6.4%

Fees for services
6.4%$5.1 million
What's in fees for servicesOther service charges; road charges and 1 more
  • Other service charges$4.2 million
  • Road charges$625 thousand
  • Parks, land and natural resources$298 thousand

Amounts are by Census type of charge.

Federal tax money9.0%

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

From the federal government
9.0%$7.3 million

State tax money51%

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

From the state
51%$41.0 million

Local tax money4.2%

Money passed on by the county or other local governments.

From other local governments
4.2%$3.4 million

Fines and other6.3%

Interest, rents and other
6.1%$4.9 million
Fines
0.2%$146 thousand
Polk County page →

Where the money goes

Police, fire, courts and jails27%Health and hospitals25%Running the government and other costs16%Roads, transit and parking13%Social services12%All other spending7.0%

What stands out

25%

of Polk County's spending goes to health services and hospitals.A typical U.S. county of 50,000 to 250,000 people spends 5.7%.

Full Polk County breakdown

Spending by category100%

Police, fire, courts and jails
27%$20.6 million
What's in police, fire, courts and jailsPolice; prisons and jails and 3 more
  • Police$7.9 million
  • Prisons and jails$6.7 million
  • Courts and legal services$2.7 million
  • Probation, parole and other corrections$2.4 million
  • Inspections and regulation$885 thousand
Health and hospitals
25%$19.5 million
What's in health and hospitalsPublic health
  • Public health$19.5 million
Running the government and other costs
16%$12.1 million
What's in running the government and other costsFinance, tax collection and budgeting; central staff services (personnel, purchasing, technology) and 1 more
  • Finance, tax collection and budgeting$4.7 million
  • Central staff services (personnel, purchasing, technology)$4.6 million
  • Government buildings$2.8 million
Roads, transit and parking
13%$10.1 million
What's in roads, transit and parkingRoads and highways
  • Roads and highways$10.1 million
Social services
12%$8.9 million
What's in social servicesOther public welfare
  • Other public welfare$8.9 million
Parks, recreation and libraries
2.2%$1.7 million
What's in parks, recreation and librariesParks and recreation and libraries
  • Parks and recreation$1.6 million
  • Libraries$42 thousand
Sent to other local governments
1.8%$1.4 million
What's in sent to other local governmentsSent to the state government and sent to local governments: other and not broken out
  • Sent to the state government$775 thousand
  • Sent to local governments: other and not broken out$611 thousand
Environment and natural resources
1.8%$1.4 million
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$1.4 million
Housing and community development
0.9%$662 thousand
Interest on debt
0.4%$306 thousand
Polk County page →

Yamhill County

$113 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 13% of this ZIP is in Yamhill County.

Where the money comes from

State tax money60%County taxes29%Fines and other4.3%Local tax money4.1%Fees for services (parks and recreation, garbage collection)2.6%Federal tax money0.6%

What stands out

60%

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

Full Yamhill County breakdown

County taxes29%

Property tax
25%$29.4 million
Other taxes
3.7%$4.3 million
What's in other taxesOther licenses
  • Other licenses$4.3 million

Amounts are by Census tax category.

Fees for services2.6%

Fees for services
2.6%$3.0 million
What's in fees for servicesOther service charges; parks and recreation and 3 more
  • Other service charges$1.8 million
  • Parks and recreation$846 thousand
  • Garbage collection$214 thousand
  • Transit fares$101 thousand
  • Sewer$55 thousand

Amounts are by Census type of charge.

Federal tax money0.6%

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

From the federal government
0.6%$718 thousand

State tax money60%

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

From the state
60%$69.3 million

Local tax money4.1%

Money passed on by the county or other local governments.

From other local governments
4.1%$4.7 million

Fines and other4.3%

Interest, rents and other
3.9%$4.5 million
Fines
0.4%$512 thousand
Yamhill County page →

Where the money goes

Health and hospitals41%Police, fire, courts and jails27%Running the government and other costs15%Roads, transit and parking14%Parks, recreation and libraries1.6%All other spending1.5%

What stands out

41%

of Yamhill County's spending goes to health services and hospitals.A typical U.S. county of 50,000 to 250,000 people spends 5.7%.

Full Yamhill County breakdown

Spending by category100%

Health and hospitals
41%$46.6 million
What's in health and hospitalsPublic health
  • Public health$46.6 million
Police, fire, courts and jails
27%$30.8 million
What's in police, fire, courts and jailsPolice; prisons and jails and 2 more
  • Police$10.7 million
  • Prisons and jails$10.2 million
  • Probation, parole and other corrections$5.3 million
  • Courts and legal services$4.5 million
Running the government and other costs
15%$16.9 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$6.1 million
  • Central staff services (personnel, purchasing, technology)$5.0 million
  • Finance, tax collection and budgeting$3.8 million
  • Government buildings$2.1 million
Roads, transit and parking
14%$15.4 million
What's in roads, transit and parkingRoads and highways and public transit
  • Roads and highways$10.0 million
  • Public transit$5.4 million
Parks, recreation and libraries
1.6%$1.9 million
What's in parks, recreation and librariesParks and recreation and libraries
  • Parks and recreation$1.8 million
  • Libraries$66 thousand
Water, sewer, trash and utilities
0.5%$597 thousand
What's in water, sewer, trash and utilitiesGarbage and solid waste and sewer systems
  • Garbage and solid waste$459 thousand
  • Sewer systems$138 thousand
Environment and natural resources
0.4%$491 thousand
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$491 thousand
Social services
0.3%$372 thousand
What's in social servicesOther public welfare
  • Other public welfare$372 thousand
Interest on debt
0.2%$201 thousand
Sent to other local governments
<0.1%$54 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$54 thousand
Yamhill County page →

Your city

City of Salem

$498 million budget in the latest fiscal year on record, which ended June 30, 2024.

About 12% of this ZIP is in Salem.

Where the money comes from

City taxes34%Fees for services (sewer, water)31%Fines and other13%State tax money13%Federal tax money6.7%County and local tax money3.0%

What stands out

13%

of Salem's money comes from state tax money.A typical U.S. city of 50,000+ people gets 6.4%.

Full Salem breakdown

City taxes34%

Property tax
25%$123 million
Other taxes
9.1%$45.7 million
What's in other taxesPublic utility taxes; other licenses and 1 more
  • Public utility taxes$23.6 million
  • Other licenses$15.9 million
  • Other selective sales taxes$6.2 million

Amounts are by Census tax category.

Fees for services31%

Fees for services
31%$155 million
What's in fees for servicesSewer; water and 6 more
  • Sewer$71.0 million
  • Water$45.4 million
  • Other service charges$25.8 million
  • Housing$4.8 million
  • Parks and recreation$4.7 million
  • Airport$1.4 million
  • Parking$1.3 million
  • Road charges$262 thousand

Amounts are by Census type of charge.

Federal tax money6.7%

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

From the federal government
6.7%$33.9 million

State tax money13%

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

From the state
13%$63.4 million

County and local tax money3.0%

Money passed on by the county or other local governments.

From the county and other local governments
3.0%$14.9 million

Fines and other13%

Interest, rents and other
13%$63.2 million
Fines
0.7%$3.6 million
Salem page →

Where the money goes

Water, sewer, trash and utilities25%Police, fire, courts and jails24%Running the government and other costs22%Housing and community development11%Interest on debt7.1%All other spending11%

What stands out

11%

of Salem's spending goes to housing and community development.A typical U.S. city of 50,000+ people spends 1.4%.

Full Salem breakdown

Spending by category100%

Water, sewer, trash and utilities
25%$124 million
What's in water, sewer, trash and utilitiesSewer systems and water supply
  • Sewer systems$76.7 million
  • Water supply$47.0 million
Police, fire, courts and jails
24%$119 million
What's in police, fire, courts and jailsPolice; fire protection and 2 more
  • Police$58.2 million
  • Fire protection$49.5 million
  • Inspections and regulation$6.2 million
  • Courts and legal services$5.1 million
Running the government and other costs
22%$107 million
What's in running the government and other costsOther and not broken out; government buildings and 2 more
  • Other and not broken out$86.8 million
  • Government buildings$13.0 million
  • Central staff services (personnel, purchasing, technology)$4.0 million
  • Finance, tax collection and budgeting$3.7 million
Housing and community development
11%$55.5 million
Interest on debt
7.1%$35.5 million
What's in interest on debtInterest on general debt and interest on water supply debt
  • Interest on general debt$31.6 million
  • Interest on water supply debt$4.0 million
Parks, recreation and libraries
4.6%$22.9 million
What's in parks, recreation and librariesParks and recreation and libraries
  • Parks and recreation$17.9 million
  • Libraries$5.0 million
Roads, transit and parking
4.4%$22.0 million
What's in roads, transit and parkingRoads and highways; airports and 1 more
  • Roads and highways$18.3 million
  • Airports$2.2 million
  • Parking$1.5 million
Health and hospitals
2.4%$11.8 million
What's in health and hospitalsPublic health and hospitals
  • Public health$5.9 million
  • Hospitals$5.9 million
Salem page →

Your schools

Salem Keizer School District 24J

$849 million budget in fiscal year 2025 (ended June 30, 2025), from the Oregon Department of Education.

About 69% of this ZIP is in Salem Keizer School District 24J.

Where the money comes from

State tax money65%School district taxes21%Federal tax money7.9%Fines and other3.1%County and local tax money2.5%Fees for services0.5%
Full Salem Keizer School District 24J breakdown

School district taxes21%

Property tax
21%$168 million

Fees for services0.5%

Fees for services
0.5%$4.4 million

Federal tax money7.9%

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

From the federal government
7.9%$64.3 million

State tax money65%

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

From the state
65%$531 million

County and local tax money2.5%

Money passed on by the county or other local governments.

From the county and other local governments
2.5%$20.3 million

Fines and other3.1%

Interest, rents and other
3.1%$25.1 million
Salem Keizer School District 24J page →

Where the money goes

Schools and colleges88%Debt payments (principal and interest)12%
Full Salem Keizer School District 24J breakdown

Spending by category100%

Schools and colleges
88%$748 million
Debt payments (principal and interest)
12%$100 million
Salem Keizer School District 24J page →

Amity School District 4J

$34.4 million budget in fiscal year 2025 (ended June 30, 2025), from the Oregon Department of Education.

About 21% of this ZIP is in Amity School District 4J.

Where the money comes from

State tax money57%School district taxes25%Fines and other8.9%Federal tax money5.2%Fees for services2.4%County and local tax money1.3%
Full Amity School District 4J breakdown

School district taxes25%

Property tax
25%$4.0 million

Fees for services2.4%

Fees for services
2.4%$388 thousand

Federal tax money5.2%

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

From the federal government
5.2%$838 thousand

State tax money57%

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

From the state
57%$9.2 million

County and local tax money1.3%

Money passed on by the county or other local governments.

From the county and other local governments
1.3%$216 thousand

Fines and other8.9%

Interest, rents and other
8.9%$1.4 million
Amity School District 4J page →

Where the money goes

Schools and colleges93%Debt payments (principal and interest)7.2%
Full Amity School District 4J breakdown

Spending by category100%

Schools and colleges
93%$32.0 million
Debt payments (principal and interest)
7.2%$2.5 million
Amity School District 4J page →

Central School District 13J

$60.4 million budget in fiscal year 2025 (ended June 30, 2025), from the Oregon Department of Education.

About 10% of this ZIP is in Central School District 13J.

Where the money comes from

State tax money67%School district taxes21%Federal tax money9.0%Fines and other2.0%Fees for services1.0%
Full Central School District 13J breakdown

School district taxes21%

Property tax
20%$11.9 million
Other taxes
0.3%$162 thousand

Fees for services1.0%

Fees for services
1.0%$576 thousand

Federal tax money9.0%

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

From the federal government
9.0%$5.2 million

State tax money67%

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

From the state
67%$39.1 million

County and local tax money<0.1%

Money passed on by the county or other local governments.

From the county and other local governments
<0.1%$3 thousand

Fines and other2.0%

Interest, rents and other
2.0%$1.2 million
Central School District 13J page →

Where the money goes

Schools and colleges94%Debt payments (principal and interest)6.3%
Full Central School District 13J breakdown

Spending by category100%

Schools and colleges
94%$56.6 million
Debt payments (principal and interest)
6.3%$3.8 million
Central School District 13J page →

Your state

State of Oregon

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

Where the money comes from

Federal tax money36%State taxes35%Fees for services (hospital bills, college tuition)19%Fines and other10%Local tax money<0.1%
Full Oregon breakdown

What stands out

2.8%

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

State taxes35%

Individual income tax
20%$9.54 billion
Other taxes
9.0%$4.37 billion
What's in other taxesOther selective sales taxes; motor fuel taxes and 18 more
  • Other selective sales taxes$1.28 billion
  • Motor fuel taxes$719 million
  • Motor vehicle licenses$650 million
  • Occupation and business licenses$381 million
  • Tobacco taxes$378 million
  • Estate and gift taxes$340 million
  • Insurance premium taxes$187 million
  • Other taxes not classified elsewhere$139 million
  • Public utility licenses$80.6 million
  • Hunting and fishing licenses$55.4 million
  • Corporation licenses$54.8 million
  • Driver's licenses$31.1 million
  • Alcoholic beverage taxes$22.5 million
  • Severance taxes$20.4 million
  • Public utility taxes$15.6 million
  • Other licenses$9.5 million
  • Alcoholic beverage licenses$4.5 million
  • Amusement licenses$2.7 million
  • Real estate and stock transfer taxes$2.5 million
  • Amusement taxes$47 thousand

Amounts are by Census tax category.

Business income tax
3.5%$1.69 billion
Sales tax
2.8%$1.34 billion
Property tax
<0.1%$20.7 million

Fees for services19%

Fees for services
19%$8.98 billion
What's in fees for servicesHospital bills; other service charges and 9 more
  • Hospital bills$3.92 billion
  • Other service charges$2.03 billion
  • College tuition$1.26 billion
  • Liquor stores$832 million
  • University housing and dining$635 million
  • Parks, land and natural resources$196 million
  • Road charges$53.7 million
  • Parks and recreation$33.2 million
  • Housing$19.7 million
  • Other education charges$3.9 million
  • Airport$15 thousand

Amounts are by Census type of charge.

Federal tax money36%

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

From the federal government
36%$17.6 billion

Local tax money<0.1%

Money passed on by the county or other local governments.

From local governments
<0.1%$29.8 million

Fines and other10%

Interest, rents and other
10%$4.87 billion
Fines
0.1%$62.7 million
Oregon page →

Where the money goes

Social services38%Sent to local governments18%Schools and colleges14%Health and hospitals11%Running the government and other costs6.5%All other spending12%

What stands out

11%

of Oregon's spending goes to health services and hospitals.A typical state government spends 5.7%.

Full Oregon breakdown

Spending by category100%

Social services
38%$20.6 billion
What's in social servicesOther public welfare; welfare institutions and 2 more
  • Other public welfare$20.3 billion
  • Welfare institutions$147 million
  • Unemployment and social insurance offices$80.8 million
  • Veterans' services$8.0 million
Sent to local governments
18%$9.70 billion
What's in sent to local governmentsSent to school districts; sent to school districts (colleges) and 21 more
  • Sent to school districts$7.35 billion
  • Sent to school districts (colleges)$564 million
  • Sent to local governments: other public welfare$459 million
  • Sent to local governments: other and not broken out$450 million
  • Sent to local governments: public health$348 million
  • Sent to local governments: prisons and jails$141 million
  • Sent to local governments: general support$115 million
  • Sent to local governments: courts and legal services$67.3 million
  • Sent to local governments: natural resources, farming and conservation$56.3 million
  • Sent to local governments: central staff services (personnel, purchasing, technology)$36.2 million
  • Sent to local governments: parks and recreation$23.7 million
  • Sent to local governments: roads and highways$23.3 million
  • Sent to local governments: inspections and regulation$22.5 million
  • Sent to local governments: housing and community development$18.2 million
  • Sent to local governments: other education$16.8 million
  • Sent to local governments: police$3.8 million
  • Sent to local governments: finance, tax collection and budgeting$1.4 million
  • Sent to local governments: libraries$1.2 million
  • Sent to local governments: other government administration$907 thousand
  • Sent to local governments: probation, parole and other corrections$846 thousand
  • Sent to local governments: airports$188 thousand
  • Sent to local governments: garbage and solid waste$9 thousand
  • Sent to local governments: colleges and universities$5 thousand
Schools and colleges
14%$7.67 billion
What's in schools and collegesColleges and universities; other education and 2 more
  • Colleges and universities$5.03 billion
  • Other education$1.27 billion
  • College housing, dining and bookstores$859 million
  • Scholarships and other education subsidies$505 million
Health and hospitals
11%$5.90 billion
What's in health and hospitalsHospitals and public health
  • Hospitals$4.38 billion
  • Public health$1.52 billion
Running the government and other costs
6.5%$3.50 billion
What's in running the government and other costsOther and not broken out; finance, tax collection and budgeting and 3 more
  • Other and not broken out$2.05 billion
  • Finance, tax collection and budgeting$1.02 billion
  • Central staff services (personnel, purchasing, technology)$255 million
  • Other government administration$167 million
  • Government buildings$9.8 million
Police, fire, courts and jails
4.7%$2.55 billion
What's in police, fire, courts and jailsPrisons and jails; courts and legal services and 3 more
  • Prisons and jails$1.21 billion
  • Courts and legal services$548 million
  • Inspections and regulation$435 million
  • Police$349 million
  • Probation, parole and other corrections$8.8 million
Roads, transit and parking
3.4%$1.85 billion
What's in roads, transit and parkingRoads and highways; public transit and 1 more
  • Roads and highways$1.81 billion
  • Public transit$32.2 million
  • Airports$1.4 million
Environment and natural resources
1.7%$905 million
What's in environment and natural resourcesNatural resources, farming and conservation
  • Natural resources, farming and conservation$905 million
Water, sewer, trash and utilities
1.1%$586 million
What's in water, sewer, trash and utilitiesLiquor stores; garbage and solid waste and 1 more
  • Liquor stores$578 million
  • Garbage and solid waste$4.3 million
  • Sewer systems$3.8 million
Housing and community development
0.5%$263 million
Interest on debt
0.4%$192 million
Parks, recreation and libraries
0.3%$136 million
What's in parks, recreation and librariesParks and recreation and libraries
  • Parks and recreation$128 million
  • Libraries$7.7 million
Oregon page →
Sources and moreEach government's source, fiscal year and how a ZIP is matched

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

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

Salem Keizer School District 24J. Oregon Department of Education, School Finance Accountability and Transparency, actual revenue and expenditure data, 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.

Amity School District 4J. Oregon Department of Education, School Finance Accountability and Transparency, actual revenue and expenditure data, 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.

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

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

Central School District 13J. Oregon Department of Education, School Finance Accountability and Transparency, actual revenue and expenditure data, 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. Oregon school district and education service district figures are the actual revenue and spending each one reported to the Oregon Department of Education for the school year ended June 30, 2025 (2024-25). They cover all of the district's funds except internal service and trust funds, and include construction spending. Transfers between funds, debt proceeds and beginning balances are left out. Spending is grouped as education and debt payments.

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.