{"fid":"livingston-county/fd-part-town-of-avon-fire-district","entity_id":null,"name":"Part Town Of Avon Fire District","kind":"fire_district","kind_label":"Fire district","county":"Livingston","region":"rochester","osc_code":"241104500000","beds":null,"match":"osc_only","in_asr_manifest":false,"in_batch3":false,"osc_name":"Part Town Of Avon Fire District","series":[{"year":2019,"pe":"2019-12-31","op_rev":545788.03,"op_exp":526160.99,"gf_rev":545788.03,"gf_exp":526160.99,"gf_rev_all":545788.03,"gf_exp_all":526160.99,"prop_tax":464552,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":202845,"exp_by":{"Public Safety":323315.99,"Debt Service":202845},"rev_by":{"Real Property Taxes and Assessments":464552,"Use and Sale of Property":3305.56,"Other Local Revenues":77930.47},"debt_end":645000,"debt_by":{"Bond":645000},"debt_src":"debt-2019","src":"afr-2019","file":"2019_FireDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":550461,"op_exp":563797,"gf_rev":550461,"gf_exp":563797,"gf_rev_all":550461,"gf_exp_all":704473,"prop_tax":535045,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":202095,"exp_by":{"Public Safety":361702,"Debt Service":202095},"rev_by":{"Real Property Taxes and Assessments":535045,"Use and Sale of Property":15416},"debt_end":715000,"debt_by":{"Bond":715000},"debt_src":"debt-2020","src":"afr-2020","file":"2020_FireDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":666416,"op_exp":592698,"gf_rev":666416,"gf_exp":592698,"gf_rev_all":666416,"gf_exp_all":592698,"prop_tax":608299,"sales_tax":0,"state_aid":0,"federal_aid":36549,"debt_service":254349,"exp_by":{"Public Safety":338349,"Debt Service":254349},"rev_by":{"Real Property Taxes and Assessments":608299,"Use and Sale of Property":21465,"Other Local Revenues":103,"Federal Aid":36549},"debt_end":480000,"debt_by":{"Bond":480000},"debt_src":"debt-2021","src":"afr-2021","file":"2021_FireDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":657490,"op_exp":568501,"gf_rev":657490,"gf_exp":568501,"gf_rev_all":657490,"gf_exp_all":568501,"prop_tax":654054,"sales_tax":0,"state_aid":0,"federal_aid":2400,"debt_service":253450,"exp_by":{"Public Safety":315051,"Debt Service":253450},"rev_by":{"Real Property Taxes and Assessments":654054,"Use and Sale of Property":812,"Other Local Revenues":224,"Federal Aid":2400},"debt_end":240000,"debt_by":{"Bond":240000},"debt_src":"debt-2022","src":"afr-2022","file":"2022_FireDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":945502,"op_exp":758084,"gf_rev":945502,"gf_exp":758084,"gf_rev_all":945502,"gf_exp_all":1008084,"prop_tax":667100,"sales_tax":0,"state_aid":0,"federal_aid":266623,"debt_service":144675,"exp_by":{"Public Safety":613409,"Debt Service":144675},"rev_by":{"Real Property Taxes and Assessments":667100,"Use and Sale of Property":11779,"Federal Aid":266623},"debt_end":325000,"debt_by":{"Bond":325000},"debt_src":"debt-2023","src":"afr-2023","file":"2023_FireDistrict.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-12-31","op_rev":960066,"op_exp":583413,"gf_rev":960066,"gf_exp":583413,"gf_rev_all":960066,"gf_exp_all":583413,"prop_tax":925000,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":132550,"exp_by":{"Public Safety":450863,"Debt Service":132550},"rev_by":{"Real Property Taxes and Assessments":925000,"Use and Sale of Property":18347,"Other Local Revenues":16719},"debt_end":202176,"debt_by":{"Bond":202176},"debt_src":"debt-2024","src":"afr-2024","file":"2024_FireDistrict.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-12-31","op_rev":994656,"op_exp":568272,"gf_rev":994656,"gf_exp":568272,"gf_rev_all":994656,"gf_exp_all":832271,"prop_tax":925000,"sales_tax":0,"state_aid":0,"federal_aid":34713,"debt_service":131675,"exp_by":{"Public Safety":436597,"Debt Service":131675},"rev_by":{"Real Property Taxes and Assessments":925000,"Use and Sale of Property":32233,"Other Local Revenues":2710,"Federal Aid":34713},"debt_end":577562,"debt_by":{"Bond":577562},"debt_src":"debt-2025","src":"afr-2025","file":"2025_FireDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":455443,"proposed":464552,"limit":464552,"diff":0,"override":false,"levy_growth_pct":2,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":464552,"proposed":535045,"limit":476260,"diff":-58785,"override":true,"levy_growth_pct":15.17,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":535045,"proposed":608299,"limit":546380,"diff":-61919,"override":true,"levy_growth_pct":13.69,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":608299,"proposed":654054,"limit":624684,"diff":-29370,"override":true,"levy_growth_pct":7.52,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":654054,"proposed":674407,"limit":674407,"diff":0,"override":false,"levy_growth_pct":3.11,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":674407,"proposed":925000,"limit":689133,"diff":-235867,"override":true,"levy_growth_pct":37.16,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":925000,"proposed":925000,"limit":961521,"diff":36521,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":925000,"proposed":925000,"limit":982926,"diff":57926,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":925000,"proposed":957086,"limit":971830,"diff":14744,"override":false,"levy_growth_pct":3.47,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[],"fb":[],"fsms_not_filed":null,"audits":[],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":null,"denom_kind":null,"afr_year":2025,"op_exp":568272,"op_rev":994656,"op_exp_per":null,"prop_tax_per":null,"state_aid_share":0,"sales_tax_share":null,"prop_tax_share":93,"debt_service_share":23.2,"debt_end":577562,"debt_per":null,"exp_growth_5y":-4.1,"rev_growth_5y":49.3,"gf_result":162385,"fb_ratio":null,"fb_year":null,"fsms_year":null,"fsms_stress":null,"fsms_score":null,"fsms_env":null,"cap_overrides":[2022,2024],"cap_exceeded":[2022,2024],"audit_count":0,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"debt_service_share":{"median":2.9,"pctile":77,"n":68},"state_aid_share":{"median":0,"pctile":45,"n":68},"exp_growth_5y":{"median":32.3,"pctile":20,"n":60}},"flags":[{"id":"cap_override","label":"Levy above tax cap","detail":"OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2024 (by $235,867, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]}]}