{"fid":"livingston-county/village-livonia","entity_id":"livingston-county/village-livonia","name":"Village of Livonia","kind":"village","kind_label":"Village","county":"Livingston","region":"rochester","osc_code":"240447802760","beds":null,"match":"matched","in_asr_manifest":false,"in_batch3":false,"osc_name":"Village of Livonia","population":{"value":1469,"year":2025,"base2020":1494,"src":"popest-2025","loc":"Livonia village, SUMLEV 162"},"series":[{"year":2019,"pe":"2019-05-31","op_rev":774734,"op_exp":934073,"gf_rev":640691,"gf_exp":778023,"gf_rev_all":867558,"gf_exp_all":823023,"prop_tax":508080,"sales_tax":45664,"state_aid":47580,"federal_aid":0,"debt_service":229206,"exp_by":{"General Government":111083,"Public Safety":9808,"Transportation":234925,"Economic Development":12747,"Culture and Recreation":30151,"Sanitation":74000,"Community Services":5860,"Employee Benefits":70243,"Debt Service":229206,"Utilities":156050},"rev_by":{"Real Property Taxes and Assessments":505000,"Other Real Property Tax Items":3080,"Sales and Use Tax":45664,"Other Non-Property Taxes":16530,"Charges for Services":191566,"Charges to Other Governments":9000,"Use and Sale of Property":-52206,"Other Local Revenues":8520,"State Aid":47580},"debt_end":1610000,"debt_by":{"Bond":1610000},"debt_src":"debt-2019","src":"afr-2019","file":"2019_Village.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-05-31","op_rev":1000568.78,"op_exp":1565772.78,"gf_rev":661405,"gf_exp":803071,"gf_rev_all":884358,"gf_exp_all":803071,"prop_tax":525969,"sales_tax":46987,"state_aid":11625,"federal_aid":0,"debt_service":812675,"exp_by":{"General Government":139566.78,"Public Safety":6984,"Transportation":260108,"Economic Development":9790,"Culture and Recreation":25818,"Sanitation":80035,"Community Services":8714,"Employee Benefits":73534,"Debt Service":812675,"Utilities":148548},"rev_by":{"Real Property Taxes and Assessments":523260,"Other Real Property Tax Items":2709,"Sales and Use Tax":46987,"Other Non-Property Taxes":16732,"Charges for Services":194708,"Charges to Other Governments":12024,"Use and Sale of Property":159378.78,"Other Local Revenues":33145,"State Aid":11625},"debt_end":1466000,"debt_by":{"Bond":1466000},"debt_src":"debt-2020","src":"afr-2020","file":"2020_Village.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-05-31","op_rev":1938407.74,"op_exp":1097704,"gf_rev":670443,"gf_exp":928143,"gf_rev_all":894322,"gf_exp_all":929612,"prop_tax":536824,"sales_tax":46624,"state_aid":43330,"federal_aid":0,"debt_service":214655,"exp_by":{"General Government":119498,"Public Safety":6548,"Transportation":377214,"Economic Development":4000,"Culture and Recreation":45170,"Sanitation":76478,"Community Services":6931,"Employee Benefits":77649,"Debt Service":214655,"Utilities":169561},"rev_by":{"Real Property Taxes and Assessments":534240,"Other Real Property Tax Items":2584,"Sales and Use Tax":46624,"Other Non-Property Taxes":16675,"Charges for Services":246164,"Charges to Other Governments":15495,"Use and Sale of Property":1025485.74,"Other Local Revenues":7810,"State Aid":43330},"debt_end":1290000,"debt_by":{"Bond":1290000},"debt_src":"debt-2021","src":"afr-2021","file":"2021_Village.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-05-31","op_rev":625250,"op_exp":863754,"gf_rev":809766,"gf_exp":863754,"gf_rev_all":1160481,"gf_exp_all":863754,"prop_tax":553455,"sales_tax":50841,"state_aid":99331,"federal_aid":21410,"debt_service":213744,"exp_by":{"General Government":148147,"Public Safety":7900,"Transportation":302306,"Economic Development":4000,"Culture and Recreation":16285,"Sanitation":75555,"Community Services":12552,"Employee Benefits":83265,"Debt Service":213744},"rev_by":{"Real Property Taxes and Assessments":551077,"Other Real Property Tax Items":2378,"Sales and Use Tax":50841,"Other Non-Property Taxes":16489,"Charges for Services":67160,"Charges to Other Governments":17171,"Use and Sale of Property":-248621,"Other Local Revenues":48014,"State Aid":99331,"Federal Aid":21410},"debt_end":1110000,"debt_by":{"Bond":1110000},"debt_src":"debt-2022","src":"afr-2022","file":"2022_Village.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-05-31","op_rev":589531.86,"op_exp":956122,"gf_rev":817177,"gf_exp":956122,"gf_rev_all":976924,"gf_exp_all":956122,"prop_tax":567373,"sales_tax":55234,"state_aid":49989,"federal_aid":50561,"debt_service":218713,"exp_by":{"General Government":126444,"Public Safety":9194,"Transportation":333467,"Economic Development":4000,"Culture and Recreation":66320,"Sanitation":88754,"Community Services":10032,"Employee Benefits":99198,"Debt Service":218713},"rev_by":{"Real Property Taxes and Assessments":564516,"Other Real Property Tax Items":2857,"Sales and Use Tax":55234,"Other Non-Property Taxes":16755,"Charges for Services":1872,"Charges to Other Governments":15920,"Use and Sale of Property":-222455.14,"Other Local Revenues":54283,"State Aid":49989,"Federal Aid":50561},"debt_end":920000,"debt_by":{"Bond":920000},"debt_src":"debt-2023","src":"afr-2023","file":"2023_Village.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-05-31","op_rev":1442872.25,"op_exp":1089844,"gf_rev":932616,"gf_exp":1089844,"gf_rev_all":1081389,"gf_exp_all":1089844,"prop_tax":585404,"sales_tax":56793,"state_aid":31502,"federal_aid":77773,"debt_service":213550,"exp_by":{"General Government":135404,"Public Safety":9390,"Transportation":460787,"Economic Development":5000,"Culture and Recreation":55318,"Sanitation":103641,"Community Services":10814,"Employee Benefits":95940,"Debt Service":213550},"rev_by":{"Real Property Taxes and Assessments":582658,"Other Real Property Tax Items":2746,"Sales and Use Tax":56793,"Other Non-Property Taxes":16083,"Charges for Services":2613,"Charges to Other Governments":15878,"Use and Sale of Property":550596.25,"Other Local Revenues":106230,"State Aid":31502,"Federal Aid":77773},"debt_end":730000,"debt_by":{"Bond":730000},"debt_src":"debt-2024","src":"afr-2024","file":"2024_Village.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-05-31","op_rev":1274064,"op_exp":1220137,"gf_rev":941527,"gf_exp":1220137,"gf_rev_all":1097709,"gf_exp_all":1220137,"prop_tax":596985,"sales_tax":57669,"state_aid":123248,"federal_aid":0,"debt_service":218256,"exp_by":{"General Government":140474,"Public Safety":9080,"Transportation":558772,"Economic Development":5000,"Culture and Recreation":57269,"Sanitation":113657,"Community Services":6433,"Employee Benefits":111196,"Debt Service":218256},"rev_by":{"Real Property Taxes and Assessments":594503,"Other Real Property Tax Items":2482,"Sales and Use Tax":57669,"Other Non-Property Taxes":14502,"Charges for Services":2494,"Charges to Other Governments":16174,"Use and Sale of Property":383470,"Other Local Revenues":79522,"State Aid":123248},"debt_end":530000,"debt_by":{"Bond":530000},"debt_src":"debt-2025","src":"afr-2025","file":"2025_Village.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":534386,"own_levy":534386,"full_value":70333115,"rate":7.59792879925765,"sheet":"Village","src":"taxtable-2021"},{"year":2022,"levy":551077,"own_levy":551077,"full_value":71280867,"rate":7.7310647750679,"sheet":"Village","src":"taxtable-2022"},{"year":2023,"levy":564516,"own_levy":564516,"full_value":78007200,"rate":7.23671661077439,"sheet":"Village","src":"taxtable-2023"},{"year":2024,"levy":582658,"own_levy":582658,"full_value":88094627,"rate":6.61400155539565,"sheet":"Village","src":"taxtable-2024"},{"year":2025,"levy":594503,"own_levy":594503,"full_value":90108456,"rate":6.59763829490098,"sheet":"Village","src":"taxtable-2025"},{"year":2026,"levy":642063,"own_levy":642063,"full_value":102827034,"rate":6.2441069728803,"sheet":"Village","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":500600,"proposed":505000,"limit":513114,"diff":8114,"override":false,"levy_growth_pct":0.88,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":505000,"proposed":523260,"limit":523261,"diff":1,"override":false,"levy_growth_pct":3.62,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":523260,"proposed":534386,"limit":534386,"diff":0,"override":false,"levy_growth_pct":2.13,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":534386,"proposed":551077,"limit":551077,"diff":0,"override":false,"levy_growth_pct":3.12,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":551077,"proposed":564516,"limit":564516,"diff":0,"override":false,"levy_growth_pct":2.44,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":564516,"proposed":582658,"limit":582658,"diff":0,"override":false,"levy_growth_pct":3.21,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":582658,"proposed":594503,"limit":594503,"diff":0,"override":false,"levy_growth_pct":2.03,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":594503,"proposed":642063,"limit":608091,"diff":-33972,"override":true,"levy_growth_pct":8,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":642063,"proposed":650546,"limit":659030,"diff":8484,"override":false,"levy_growth_pct":1.32,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":11.7,"env_rating":"No Designation","env_score":3.3,"src":"fsms-muni-2019"},{"year":2020,"stress":"No Designation","fiscal_score":11.7,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2020"},{"year":2021,"stress":"No Designation","fiscal_score":11.7,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2021"},{"year":2022,"stress":"No Designation","fiscal_score":8.3,"env_rating":"No Designation","env_score":0,"src":"fsms-muni-2022"},{"year":2023,"stress":"No Designation","fiscal_score":8.3,"env_rating":"No Designation","env_score":0,"src":"fsms-muni-2023"},{"year":2024,"stress":"No Designation","fiscal_score":8.3,"env_rating":"No Designation","env_score":0,"src":"fsms-muni-2024"},{"year":2025,"stress":"No Designation","fiscal_score":11.7,"env_rating":"No Designation","env_score":3.3,"src":"fsms-muni-2025"}],"fb":[{"year":2023,"ratio":0.2092,"fb":200000,"exp":956122,"xfer":null,"src":"fsms-ind1-muni-2023"},{"year":2024,"ratio":0.3694,"fb":402557,"exp":1089844,"xfer":null,"src":"fsms-ind1-muni-2024"},{"year":2025,"ratio":0.1652,"fb":201553,"exp":1220137,"xfer":null,"src":"fsms-ind1-muni-2025"}],"fsms_not_filed":null,"audits":[{"title":"Village of Livonia – Board Oversight and Information Technology (2014M-221)","issued":"January 9, 2015","types":"Village","topics":"General Oversight, Information Technology","url":"https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":1469,"denom_kind":"capita","afr_year":2025,"op_exp":1220137,"op_rev":1274064,"op_exp_per":831,"prop_tax_per":406,"state_aid_share":9.7,"sales_tax_share":4.5,"prop_tax_share":46.9,"debt_service_share":17.9,"debt_end":530000,"debt_per":361,"exp_growth_5y":11.2,"rev_growth_5y":-34.3,"gf_result":-122428,"fb_ratio":16.5,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":11.7,"fsms_env":"No Designation","levy_latest":642063,"levy_year":2026,"levy_growth":20.1,"levy_growth_span":"2021–2026","fv_rate":6.24,"cap_overrides":[2026],"cap_exceeded":[2026],"audit_count":1,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":1299,"pctile":7,"n":47},"prop_tax_per":{"median":389,"pctile":52,"n":47},"debt_per":{"median":1292,"pctile":24,"n":43},"debt_service_share":{"median":6.2,"pctile":86,"n":47},"state_aid_share":{"median":5.9,"pctile":80,"n":47},"sales_tax_share":{"median":9.4,"pctile":31,"n":47},"fb_ratio":{"median":45,"pctile":18,"n":46},"exp_growth_5y":{"median":23.1,"pctile":18,"n":47},"levy_growth":{"median":14.6,"pctile":59,"n":47},"fsms_score":{"median":3.3,"pctile":85,"n":44}},"flags":[{"id":"cap_override","label":"Levy above tax cap","detail":"OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2026 (by $33,972, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]}]}