{"fid":"livingston-county/livingston-county-board-of-supervisors","entity_id":"livingston-county/livingston-county-board-of-supervisors","name":"County of Livingston","kind":"county","kind_label":"County","county":"Livingston","region":"rochester","osc_code":"240100000000","beds":null,"match":"matched","in_asr_manifest":true,"in_batch3":false,"osc_name":"County of Livingston","population":{"value":61438,"year":2025,"base2020":61577,"src":"popest-2025","loc":"Livingston County, SUMLEV 050"},"series":[{"year":2019,"pe":"2019-12-31","op_rev":173771681.83,"op_exp":163960733.27,"gf_rev":105651915.52,"gf_exp":102178086.81,"gf_rev_all":111584774.51,"gf_exp_all":105138986.81,"prop_tax":31241540.52,"sales_tax":35662976.29,"state_aid":27516259.48,"federal_aid":17928498.01,"debt_service":3607097.88,"exp_by":{"General Government":32232059.61,"Employee Benefits":21321040.27,"Education":6395959.52,"Public Safety":17742613.19,"Health":31174334.33,"Social Services":34643138.75,"Transportation":12687229.34,"Economic Development":824481.28,"Community Services":2723676.5,"Culture and Recreation":579794.21,"Sanitation":29308.39,"Debt Service":3607097.88},"rev_by":{"Real Property Taxes and Assessments":29358322.27,"Other Real Property Tax Items":1883218.25,"Sales and Use Tax":35662976.29,"Other Non-Property Taxes":256465.75,"Charges for Services":34412174.17,"Charges to Other Governments":3754695.45,"Use and Sale of Property":3194407.57,"Other Local Revenues":19804664.59,"State Aid":27516259.48,"Federal Aid":17928498.01},"debt_end":43067173,"debt_by":{"Bond":38021817,"Bond Anticipation Note":2576000,"Installment Purchase Contract":2469356},"debt_src":"debt-2019","src":"afr-2019","file":"2019_County.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":161980314.8,"op_exp":160872313.44,"gf_rev":102019624.12,"gf_exp":98354554.36,"gf_rev_all":106715394.12,"gf_exp_all":98870431.15,"prop_tax":31593579.54,"sales_tax":35970369.67,"state_aid":22829115.98,"federal_aid":16609523.76,"debt_service":5387018.56,"exp_by":{"General Government":30360699.84,"Employee Benefits":24773086.63,"Education":5791982.55,"Public Safety":17131874.3,"Health":30497016.69,"Social Services":31905571.06,"Transportation":11042025.42,"Economic Development":790782.12,"Community Services":2663801.86,"Culture and Recreation":499954.41,"Sanitation":28500,"Debt Service":5387018.56,"":0},"rev_by":{"Real Property Taxes and Assessments":29823283.71,"Other Real Property Tax Items":1770295.83,"Sales and Use Tax":35970369.67,"Other Non-Property Taxes":164618.19,"Charges for Services":30231054.72,"Charges to Other Governments":2866197.74,"Use and Sale of Property":3505027.45,"Other Local Revenues":18210827.75,"State Aid":22829115.98,"Federal Aid":16609523.76},"debt_end":39394096.59,"debt_by":{"Bond":34509879,"Bond Anticipation Note":2576000,"Installment Purchase Contract":2308217.59},"debt_src":"debt-2020","src":"afr-2020","file":"2020_County.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":170290556.12,"op_exp":155685223.75,"gf_rev":113273303.31,"gf_exp":98575034.09,"gf_rev_all":113273303.31,"gf_exp_all":101674550.09,"prop_tax":32329602.03,"sales_tax":42152319.69,"state_aid":25438743.34,"federal_aid":18073087.79,"debt_service":3445267.8,"exp_by":{"General Government":28120559.45,"Employee Benefits":23108503.35,"Education":6307409.58,"Public Safety":19112832.75,"Health":31269781.75,"Social Services":28526686.32,"Transportation":11431173.21,"Economic Development":1122810.08,"Community Services":2684350.28,"Culture and Recreation":527375.18,"Sanitation":28474,"Debt Service":3445267.8},"rev_by":{"Real Property Taxes and Assessments":30470942.52,"Other Real Property Tax Items":1858659.51,"Sales and Use Tax":42152319.69,"Other Non-Property Taxes":238970.91,"Charges for Services":27668711.24,"Charges to Other Governments":2582709.23,"Use and Sale of Property":3276717.6,"Other Local Revenues":18529694.29,"State Aid":25438743.34,"Federal Aid":18073087.79},"debt_end":35653677.65,"debt_by":{"Bond":33510941,"Bond Anticipation Note":0,"Installment Purchase Contract":2142736.65},"debt_src":"debt-2021","src":"afr-2021","file":"2021_County.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":178042565.56,"op_exp":173484829.82,"gf_rev":122924075.04,"gf_exp":108581840.35,"gf_rev_all":122924075.04,"gf_exp_all":114341063.37,"prop_tax":31646614.05,"sales_tax":44903047.1,"state_aid":25398267.78,"federal_aid":24374347.08,"debt_service":4265574.51,"exp_by":{"General Government":37180475.02,"Employee Benefits":21595358.04,"Education":7236105.62,"Public Safety":19694737.32,"Health":35137189.44,"Social Services":28337153.16,"Transportation":14129381.64,"Economic Development":2437489.75,"Community Services":2875949.82,"Culture and Recreation":566965.5,"Sanitation":28450,"Debt Service":4265574.51,"":0},"rev_by":{"Real Property Taxes and Assessments":29636428.5,"Other Real Property Tax Items":2010185.55,"Sales and Use Tax":44903047.1,"Other Non-Property Taxes":247642.96,"Charges for Services":24619146.59,"Charges to Other Governments":2603650.98,"Use and Sale of Property":3889565.78,"Other Local Revenues":20360283.24,"State Aid":25398267.78,"Federal Aid":24374347.08},"debt_end":29298799.13,"debt_by":{"Bond":27326003,"Installment Purchase Contract":1972796.13},"debt_src":"debt-2022","src":"afr-2022","file":"2022_County.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":204380422.67,"op_exp":178930498.63,"gf_rev":130210994.46,"gf_exp":116256985.18,"gf_rev_all":130598039.46,"gf_exp_all":123430753.56,"prop_tax":32041251.72,"sales_tax":48178866.25,"state_aid":30715600.73,"federal_aid":21394108.06,"debt_service":3458523.51,"exp_by":{"General Government":34280541.28,"Employee Benefits":22357277.72,"Education":5818462.65,"Public Safety":23309035.08,"Health":37686108.91,"Social Services":36146987.35,"Transportation":10848481.39,"Economic Development":941936.03,"Community Services":3132025.63,"Culture and Recreation":672695.08,"Sanitation":28424,"Utilities":250000,"Debt Service":3458523.51},"rev_by":{"Real Property Taxes and Assessments":30602908,"Other Real Property Tax Items":1438343.72,"Sales and Use Tax":48178866.25,"Other Non-Property Taxes":227784.81,"Charges for Services":32735724.72,"Charges to Other Governments":1732924.82,"Use and Sale of Property":7373612.07,"Other Local Revenues":29980549.49,"State Aid":30715600.73,"Federal Aid":21394108.06},"debt_end":25502340.73,"debt_by":{"Bond":23704065,"Installment Purchase Contract":1798275.73},"debt_src":"debt-2023","src":"afr-2023","file":"2023_County.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-12-31","op_rev":212509185,"op_exp":198986002.48,"gf_rev":141617907,"gf_exp":130272695.48,"gf_rev_all":142224218,"gf_exp_all":136081157.48,"prop_tax":33640822,"sales_tax":48681298,"state_aid":37325335,"federal_aid":24527828,"debt_service":3759676,"exp_by":{"General Government":38769596.39,"Employee Benefits":22405350.23,"Education":7636277,"Public Safety":24377885.46,"Health":42083810.14,"Social Services":38972883.99,"Transportation":15194749,"Economic Development":1700554,"Community Services":3419714.27,"Culture and Recreation":637498,"Sanitation":28008,"Debt Service":3759676},"rev_by":{"Real Property Taxes and Assessments":31949446,"Other Real Property Tax Items":1691376,"Sales and Use Tax":48681298,"Other Non-Property Taxes":222444,"Charges for Services":38134136,"Charges to Other Governments":1822737,"Use and Sale of Property":10370065,"Other Local Revenues":17784520,"State Aid":37325335,"Federal Aid":24527828},"debt_end":32879830.73,"debt_by":{"Bond":19951127,"Bond Anticipation Note":11309651,"Installment Purchase Contract":1619052.73},"debt_src":"debt-2024","src":"afr-2024","file":"2024_County.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-12-31","op_rev":218170279,"op_exp":208011110,"gf_rev":141345292,"gf_exp":132368662,"gf_rev_all":141431025,"gf_exp_all":143957902,"prop_tax":35495453,"sales_tax":48288661,"state_aid":38340981,"federal_aid":26408357,"debt_service":1693630,"exp_by":{"General Government":40364820,"Employee Benefits":26948412,"Education":9409951,"Public Safety":26313163,"Health":40966424,"Social Services":39884212,"Transportation":16818844,"Economic Development":1337009,"Community Services":3595370,"Culture and Recreation":651294,"Sanitation":27981,"Debt Service":1693630},"rev_by":{"Real Property Taxes and Assessments":33747873,"Other Real Property Tax Items":1747580,"Sales and Use Tax":48288661,"Other Non-Property Taxes":185813,"Charges for Services":38321024,"Charges to Other Governments":2062125,"Use and Sale of Property":9170424,"Other Local Revenues":19897441,"State Aid":38340981,"Federal Aid":26408357},"debt_end":37762748.73,"debt_by":{"Bond":17966189,"Bond Anticipation Note":18361560,"Installment Purchase Contract":1434999.73},"debt_src":"debt-2025","src":"afr-2025","file":"2025_County.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":29675312.47,"own_levy":29675312.47,"full_value":3846878506.09,"rate":7.71412781116455,"sheet":"County","src":"taxtable-2021"},{"year":2022,"levy":29146192.16,"own_levy":29146192.16,"full_value":4095167148.79,"rate":7.11721673402558,"sheet":"County","src":"taxtable-2022"},{"year":2023,"levy":30512038.94,"own_levy":30512038.94,"full_value":4772482097,"rate":6.39332706123298,"sheet":"County","src":"taxtable-2023"},{"year":2024,"levy":31559823.25,"own_levy":31559823.25,"full_value":4906859996.54,"rate":6.43177577356068,"sheet":"County","src":"taxtable-2024"},{"year":2025,"levy":33664065.75,"own_levy":33664065.75,"full_value":5368523246.46,"rate":6.27063797706344,"sheet":"County","src":"taxtable-2025"},{"year":2026,"levy":35134035.09,"own_levy":35134035.09,"full_value":6023100393,"rate":5.83321425803105,"sheet":"County","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":28455686,"proposed":29037550,"limit":29040035,"diff":2485,"override":false,"levy_growth_pct":2.04,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":29037550,"proposed":29463611,"limit":29793677,"diff":330066,"override":false,"levy_growth_pct":1.47,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":29463611,"proposed":29683701,"limit":30363964,"diff":680263,"override":false,"levy_growth_pct":0.75,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":29683701,"proposed":29154579,"limit":30814537,"diff":1659958,"override":false,"levy_growth_pct":-1.78,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":29154579,"proposed":30520427,"limit":30310777,"diff":-209650,"override":true,"levy_growth_pct":4.68,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":30520427,"proposed":31568211,"limit":31307260,"diff":-260951,"override":true,"levy_growth_pct":3.43,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":31568211,"proposed":33672453,"limit":32337289,"diff":-1335164,"override":true,"levy_growth_pct":6.67,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":33672453,"proposed":35253549,"limit":34344495,"diff":-909054,"override":true,"levy_growth_pct":4.7,"exceeds":true,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":23.3,"src":"fsms-muni-2019"},{"year":2020,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":26.7,"src":"fsms-muni-2020"},{"year":2021,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":20,"src":"fsms-muni-2021"},{"year":2022,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":20,"src":"fsms-muni-2022"},{"year":2023,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":20,"src":"fsms-muni-2023"},{"year":2024,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":20,"src":"fsms-muni-2024"},{"year":2025,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":16.7,"src":"fsms-muni-2025"}],"fb":[{"year":2023,"ratio":0.5818,"fb":71806972.2,"exp":123430753.56,"xfer":null,"src":"fsms-ind1-muni-2023"},{"year":2024,"ratio":0.5659,"fb":77005837,"exp":136081157.48,"xfer":null,"src":"fsms-ind1-muni-2024"},{"year":2025,"ratio":0.5389,"fb":77580220,"exp":143957902,"xfer":null,"src":"fsms-ind1-muni-2025"}],"fsms_not_filed":null,"audits":[],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":61438,"denom_kind":"capita","afr_year":2025,"op_exp":208011110,"op_rev":218170279,"op_exp_per":3386,"prop_tax_per":578,"state_aid_share":17.6,"sales_tax_share":22.1,"prop_tax_share":16.3,"debt_service_share":0.8,"debt_end":37762748.73,"debt_per":615,"exp_growth_5y":33.6,"rev_growth_5y":28.1,"gf_result":-2526877,"fb_ratio":53.9,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":0,"fsms_env":"No Designation","levy_latest":35134035.09,"levy_year":2026,"levy_growth":18.4,"levy_growth_span":"2021–2026","fv_rate":5.83,"cap_overrides":[2023,2024,2025,2026],"cap_exceeded":[2023,2024,2025,2026],"audit_count":0,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":2743,"pctile":93,"n":7},"prop_tax_per":{"median":602,"pctile":36,"n":7},"debt_per":{"median":322,"pctile":64,"n":7},"debt_service_share":{"median":1.2,"pctile":21,"n":7},"state_aid_share":{"median":16.5,"pctile":64,"n":7},"sales_tax_share":{"median":31.1,"pctile":7,"n":7},"fb_ratio":{"median":53,"pctile":64,"n":7},"exp_growth_5y":{"median":33.6,"pctile":50,"n":7},"levy_growth":{"median":10,"pctile":79,"n":7},"fsms_score":{"median":3.4,"pctile":25,"n":6}},"flags":[{"id":"fb_high","label":"High fund balance","detail":"OSC FSMS: assigned + unassigned general fund balance was 53.9% of gross expenditures (FY 2025); threshold > 50%.","src":["fsms-ind1-muni-2025"]},{"id":"cap_override","label":"Levy above tax cap","detail":"OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2024 (by $260,951, override planned), 2025 (by $1,335,164, override planned), 2026 (by $909,054, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]}]}