{"fid":"monroe-county/east-rochester-village","entity_id":null,"name":"Village of East Rochester","kind":"village","kind_label":"Village","county":"Monroe","region":"rochester","osc_code":"260425251450","beds":null,"match":"unmatched","in_asr_manifest":false,"in_batch3":false,"osc_name":"Village of East Rochester","population":{"value":6132,"year":2025,"base2020":6335,"src":"popest-2025","loc":"East Rochester village, SUMLEV 162"},"series":[{"year":2019,"pe":"2019-05-31","op_rev":8999182,"op_exp":8679517,"gf_rev":8979937,"gf_exp":8422950,"gf_rev_all":9178423,"gf_exp_all":8952640,"prop_tax":4860853,"sales_tax":1718500,"state_aid":629496,"federal_aid":0,"debt_service":629388,"exp_by":{"General Government":1799056,"Public Safety":1957789,"Transportation":674622,"Economic Development":39345,"Culture and Recreation":623902,"Sanitation":737656,"Community Services":84096,"Employee Benefits":2133663,"Debt Service":629388},"rev_by":{"Real Property Taxes and Assessments":4733075,"Other Real Property Tax Items":127778,"Sales and Use Tax":1718500,"Other Non-Property Taxes":75671,"Charges for Services":773011,"Charges to Other Governments":248925,"Use and Sale of Property":159164,"Other Local Revenues":533562,"State Aid":629496},"debt_end":6595000,"debt_by":{"Bond":5645000,"Bond Anticipation Note":950000},"debt_src":"debt-2019","src":"afr-2019","file":"2019_Village.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-05-31","op_rev":8716152,"op_exp":8282957,"gf_rev":8705384,"gf_exp":8059994,"gf_rev_all":8918932,"gf_exp_all":8645154,"prop_tax":4943007,"sales_tax":1713710,"state_aid":434227,"federal_aid":0,"debt_service":652939,"exp_by":{"General Government":1639889,"Public Safety":1554101,"Transportation":807177,"Economic Development":40449,"Culture and Recreation":583932,"Sanitation":776028,"Community Services":79220,"Employee Benefits":2149222,"Debt Service":652939},"rev_by":{"Real Property Taxes and Assessments":4836521,"Other Real Property Tax Items":106486,"Sales and Use Tax":1713710,"Other Non-Property Taxes":69936,"Charges for Services":862480,"Charges to Other Governments":249657,"Use and Sale of Property":175601,"Other Local Revenues":267534,"State Aid":434227},"debt_end":6140000,"debt_by":{"Bond":5390000,"Bond Anticipation Note":750000},"debt_src":"debt-2020","src":"afr-2020","file":"2020_Village.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-05-31","op_rev":9858864,"op_exp":8712752,"gf_rev":9848843,"gf_exp":8497617,"gf_rev_all":10097067,"gf_exp_all":8929693,"prop_tax":4999873,"sales_tax":1770664,"state_aid":579411,"federal_aid":601161,"debt_service":721166,"exp_by":{"General Government":1665390,"Public Safety":2011455,"Transportation":853108,"Economic Development":51438,"Culture and Recreation":462059,"Sanitation":797168,"Community Services":76767,"Employee Benefits":2074201,"Debt Service":721166},"rev_by":{"Real Property Taxes and Assessments":4892477,"Other Real Property Tax Items":107396,"Sales and Use Tax":1770664,"Other Non-Property Taxes":75179,"Charges for Services":883068,"Charges to Other Governments":242784,"Use and Sale of Property":224769,"Other Local Revenues":481955,"State Aid":579411,"Federal Aid":601161},"debt_end":5990000,"debt_by":{"Bond":5480000,"Bond Anticipation Note":510000},"debt_src":"debt-2021","src":"afr-2021","file":"2021_Village.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-05-31","op_rev":9891309,"op_exp":10640730,"gf_rev":9872015,"gf_exp":10341049,"gf_rev_all":9872015,"gf_exp_all":10933822,"prop_tax":5013916,"sales_tax":2087418,"state_aid":491278,"federal_aid":332820,"debt_service":985779,"exp_by":{"General Government":2238264,"Public Safety":2675888,"Transportation":1109247,"Social Services":35420,"Economic Development":19192,"Culture and Recreation":592224,"Sanitation":795998,"Community Services":81143,"Employee Benefits":2107575,"Debt Service":985779},"rev_by":{"Real Property Taxes and Assessments":4911220,"Other Real Property Tax Items":102696,"Sales and Use Tax":2087418,"Other Non-Property Taxes":76817,"Charges for Services":938813,"Charges to Other Governments":253607,"Use and Sale of Property":157770,"Other Local Revenues":538870,"State Aid":491278,"Federal Aid":332820},"debt_end":6080000,"debt_by":{"Bond":5175000,"Bond Anticipation Note":905000},"debt_src":"debt-2022","src":"afr-2022","file":"2022_Village.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-05-31","op_rev":9996659,"op_exp":8854262,"gf_rev":9870633,"gf_exp":8582144,"gf_rev_all":9998356,"gf_exp_all":9940890,"prop_tax":5015725,"sales_tax":2028573,"state_aid":341268,"federal_aid":338459,"debt_service":626756,"exp_by":{"General Government":1994721,"Public Safety":1859389,"Transportation":752705,"Social Services":32153,"Economic Development":10288,"Culture and Recreation":610066,"Sanitation":924785,"Community Services":85095,"Employee Benefits":1958304,"Debt Service":626756},"rev_by":{"Real Property Taxes and Assessments":4901562,"Other Real Property Tax Items":114163,"Sales and Use Tax":2028573,"Other Non-Property Taxes":84952,"Charges for Services":938281,"Charges to Other Governments":330143,"Use and Sale of Property":530468,"Other Local Revenues":388790,"State Aid":341268,"Federal Aid":338459},"debt_end":9092000,"debt_by":{"Bond":9092000,"Bond Anticipation Note":0},"debt_src":"debt-2023","src":"afr-2023","file":"2023_Village.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-05-31","op_rev":10048881,"op_exp":10082345,"gf_rev":10038261,"gf_exp":9790311,"gf_rev_all":10038261,"gf_exp_all":10218839,"prop_tax":5060820,"sales_tax":2251025,"state_aid":526329,"federal_aid":20733,"debt_service":1034072,"exp_by":{"General Government":2084728,"Public Safety":2040267,"Transportation":926175,"Social Services":17524,"Economic Development":17561,"Culture and Recreation":842038,"Sanitation":928368,"Community Services":91255,"Employee Benefits":2100357,"Debt Service":1034072},"rev_by":{"Real Property Taxes and Assessments":4926745,"Other Real Property Tax Items":134075,"Sales and Use Tax":2251025,"Other Non-Property Taxes":64716,"Charges for Services":1014346,"Charges to Other Governments":248992,"Use and Sale of Property":446828,"Other Local Revenues":415092,"State Aid":526329,"Federal Aid":20733},"debt_end":9135000,"debt_by":{"Bond":9135000},"debt_src":"debt-2024","src":"afr-2024","file":"2024_Village.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-05-31","op_rev":10031136,"op_exp":10555905,"gf_rev":10000503,"gf_exp":10220139,"gf_rev_all":10005605,"gf_exp_all":11011984,"prop_tax":5219952,"sales_tax":2143318,"state_aid":758362,"federal_aid":0,"debt_service":1082405,"exp_by":{"General Government":2037905,"Public Safety":2168055,"Transportation":1108195,"Social Services":52936,"Economic Development":12953,"Culture and Recreation":632069,"Sanitation":887586,"Community Services":89864,"Employee Benefits":2483937,"Debt Service":1082405},"rev_by":{"Real Property Taxes and Assessments":5093000,"Other Real Property Tax Items":126952,"Sales and Use Tax":2143318,"Other Non-Property Taxes":60258,"Charges for Services":1121349,"Charges to Other Governments":197503,"Use and Sale of Property":374577,"Other Local Revenues":155817,"State Aid":758362},"debt_end":8525000,"debt_by":{"Bond":8525000},"debt_src":"debt-2025","src":"afr-2025","file":"2025_Village.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":4892476,"own_levy":4892476,"full_value":321450454,"rate":15.2200002803542,"sheet":"Village","src":"taxtable-2021"},{"year":2022,"levy":4911220,"own_levy":4911220,"full_value":325918393,"rate":15.068864186502,"sheet":"Village","src":"taxtable-2022"},{"year":2023,"levy":4901560,"own_levy":4901560,"full_value":331963536,"rate":14.7653566384472,"sheet":"Village","src":"taxtable-2023"},{"year":2024,"levy":4926745,"own_levy":4926745,"full_value":372071330,"rate":13.2413991693474,"sheet":"Village","src":"taxtable-2024"},{"year":2025,"levy":5093000,"own_levy":5093000,"full_value":462672337,"rate":11.0077901631711,"sheet":"Village","src":"taxtable-2025"},{"year":2026,"levy":5202967,"own_levy":5202967,"full_value":524492617,"rate":9.92000045636486,"sheet":"Village","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":5349883,"proposed":5390906,"limit":5477116,"diff":86210,"override":false,"levy_growth_pct":0.77,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":5387642,"proposed":5592796,"limit":5599789,"diff":6993,"override":false,"levy_growth_pct":3.81,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":5592348,"proposed":5639238,"limit":5693972,"diff":54734,"override":false,"levy_growth_pct":0.84,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":5639238,"proposed":5657982,"limit":5787948,"diff":129966,"override":false,"levy_growth_pct":0.33,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":5657982,"proposed":5648097,"limit":5868445,"diff":220348,"override":false,"levy_growth_pct":-0.17,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":5648097,"proposed":5763695,"limit":5854978,"diff":91283,"override":false,"levy_growth_pct":2.05,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":5671306,"proposed":6060455,"limit":5904987,"diff":-155468,"override":true,"levy_growth_pct":6.86,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":6060455,"proposed":6170422,"limit":6264819,"diff":94397,"override":false,"levy_growth_pct":1.81,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":6170422,"proposed":6615440,"limit":6434100,"diff":-181340,"override":true,"levy_growth_pct":7.21,"exceeds":true,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":13.3,"src":"fsms-muni-2019"},{"year":2020,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":13.3,"src":"fsms-muni-2020"},{"year":2021,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2021"},{"year":2022,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2022"},{"year":2023,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":10,"src":"fsms-muni-2023"},{"year":2024,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":10,"src":"fsms-muni-2024"},{"year":2025,"stress":"No Designation","fiscal_score":12.9,"env_rating":"No Designation","env_score":10,"src":"fsms-muni-2025"}],"fb":[{"year":2023,"ratio":0.2518,"fb":2502755,"exp":9940890,"xfer":null,"src":"fsms-ind1-muni-2023"},{"year":2024,"ratio":0.2653,"fb":2711312,"exp":10218839,"xfer":null,"src":"fsms-ind1-muni-2024"},{"year":2025,"ratio":0.0757,"fb":833215,"exp":11011984,"xfer":null,"src":"fsms-ind1-muni-2025"}],"fsms_not_filed":null,"audits":[],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":6132,"denom_kind":"capita","afr_year":2025,"op_exp":10555905,"op_rev":10031136,"op_exp_per":1721,"prop_tax_per":851,"state_aid_share":7.6,"sales_tax_share":21.4,"prop_tax_share":52,"debt_service_share":10.3,"debt_end":8525000,"debt_per":1390,"exp_growth_5y":21.2,"rev_growth_5y":1.7,"gf_result":-1006379,"fb_ratio":7.6,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":12.9,"fsms_env":"No Designation","levy_latest":5202967,"levy_year":2026,"levy_growth":6.3,"levy_growth_span":"2021–2026","fv_rate":9.92,"cap_overrides":[2025,2027],"cap_exceeded":[2025,2027],"audit_count":0,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":1299,"pctile":71,"n":47},"prop_tax_per":{"median":389,"pctile":99,"n":47},"debt_per":{"median":1292,"pctile":52,"n":43},"debt_service_share":{"median":6.2,"pctile":67,"n":47},"state_aid_share":{"median":5.9,"pctile":70,"n":47},"sales_tax_share":{"median":9.4,"pctile":71,"n":47},"fb_ratio":{"median":45,"pctile":12,"n":46},"exp_growth_5y":{"median":23.1,"pctile":44,"n":47},"levy_growth":{"median":14.6,"pctile":14,"n":47},"fsms_score":{"median":3.3,"pctile":89,"n":44}},"flags":[{"id":"structural_deficit","label":"Recurring deficits","detail":"General fund spending (incl. transfers out) exceeded revenues (incl. transfers in) in 2024, 2025, and operating funds overall spent more than they took in in 2024, 2025 (last 3 AFR years). Planned use of fund balance can cause this; check the adopted budgets.","src":["afr-2024","afr-2025"],"calc":true},{"id":"cap_override","label":"Levy above tax cap","detail":"OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2025 (by $155,468, override planned), 2027 (by $181,340, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]}]}