{"fid":"monroe-county/fd-spencerport-fire-district","entity_id":null,"name":"Spencerport Fire District","kind":"fire_district","kind_label":"Fire district","county":"Monroe","region":"rochester","osc_code":"261160608000","beds":null,"match":"osc_only","in_asr_manifest":false,"in_batch3":false,"osc_name":"Spencerport Fire District","series":[{"year":2019,"pe":"2019-12-31","op_rev":2275531.65,"op_exp":4803883.65,"gf_rev":1941418,"gf_exp":1269770,"gf_rev_all":1941418,"gf_exp_all":1269770,"prop_tax":1683167,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":284563,"exp_by":{"General Government":83352.18,"Public Safety":977967,"Employee Benefits":7240,"Debt Service":284563,"":3450761.47},"rev_by":{"Real Property Taxes and Assessments":1683167,"Use and Sale of Property":563811.65,"Other Local Revenues":28553},"debt_end":3185000,"debt_by":{"Bond":3185000},"debt_src":"debt-2019","src":"afr-2019","file":"2019_FireDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":1657084,"op_exp":1254877,"gf_rev":1657084,"gf_exp":1254877,"gf_rev_all":1657084,"gf_exp_all":1254877,"prop_tax":1587109,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":278575,"exp_by":{"Public Safety":970554,"Employee Benefits":5748,"Debt Service":278575},"rev_by":{"Real Property Taxes and Assessments":1587109,"Use and Sale of Property":24294,"Other Local Revenues":45681},"debt_end":3000000,"debt_by":{"Bond":3000000},"debt_src":"debt-2020","src":"afr-2020","file":"2020_FireDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":1759659,"op_exp":3174476,"gf_rev":1759659,"gf_exp":3174476,"gf_rev_all":1759659,"gf_exp_all":3174476,"prop_tax":1691109,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":284875,"exp_by":{"Public Safety":2884746,"Employee Benefits":4855,"Debt Service":284875},"rev_by":{"Real Property Taxes and Assessments":1691109,"Use and Sale of Property":26334,"Other Local Revenues":42216},"debt_end":2805000,"debt_by":{"Bond":2805000},"debt_src":"debt-2021","src":"afr-2021","file":"2021_FireDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":2009830.56,"op_exp":1971477.07,"gf_rev":2009830.56,"gf_exp":1971477.07,"gf_rev_all":2009830.56,"gf_exp_all":1971477.07,"prop_tax":1769819,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":280975,"exp_by":{"Public Safety":1681016.23,"Employee Benefits":9485.84,"Debt Service":280975},"rev_by":{"Real Property Taxes and Assessments":1769819,"Use and Sale of Property":186000.64,"Other Local Revenues":54010.92},"debt_end":2610000,"debt_by":{"Bond":2610000},"debt_src":"debt-2022","src":"afr-2022","file":"2022_FireDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":2331839.56,"op_exp":1599683.91,"gf_rev":2331839.56,"gf_exp":1599683.91,"gf_rev_all":2331839.56,"gf_exp_all":2199683.91,"prop_tax":2010554,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":282075,"exp_by":{"Public Safety":1313240.96,"Employee Benefits":4367.95,"Debt Service":282075},"rev_by":{"Real Property Taxes and Assessments":2010554,"Use and Sale of Property":225651.7,"Other Local Revenues":95633.86},"debt_end":4790000,"debt_by":{"Bond":2410000,"Bond Anticipation Note":2380000},"debt_src":"debt-2023","src":"afr-2023","file":"2023_FireDistrict.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-12-31","op_rev":2901874,"op_exp":1694005,"gf_rev":2901874,"gf_exp":1694005,"gf_rev_all":2901874,"gf_exp_all":1698955,"prop_tax":2623487,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":446924,"exp_by":{"Public Safety":1243400,"Employee Benefits":3681,"Debt Service":446924},"rev_by":{"Real Property Taxes and Assessments":2623487,"Use and Sale of Property":226846,"Other Local Revenues":51541},"debt_end":4455000,"debt_by":{"Bond":4455000,"Bond Anticipation Note":0},"debt_src":"debt-2024","src":"afr-2024","file":"2024_FireDistrict.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-12-31","op_rev":3600087,"op_exp":3201569,"gf_rev":3600087,"gf_exp":3201569,"gf_rev_all":3600087,"gf_exp_all":3201569,"prop_tax":2775960,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":496925,"exp_by":{"Public Safety":2699461,"Employee Benefits":5183,"Debt Service":496925},"rev_by":{"Real Property Taxes and Assessments":2775960,"Use and Sale of Property":604689,"Other Local Revenues":219438},"debt_end":4120000,"debt_by":{"Bond":4120000},"debt_src":"debt-2025","src":"afr-2025","file":"2025_FireDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":1633429,"proposed":1683167,"limit":1683181,"diff":14,"override":false,"levy_growth_pct":3.05,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":1683167,"proposed":1587109,"limit":1724055,"diff":136946,"override":false,"levy_growth_pct":-5.71,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":1587109,"proposed":1691109,"limit":1651752,"diff":-39357,"override":true,"levy_growth_pct":6.55,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":1691109,"proposed":1769819,"limit":1744423,"diff":-25396,"override":true,"levy_growth_pct":4.65,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":1769819,"proposed":2010554,"limit":1837348,"diff":-173206,"override":true,"levy_growth_pct":13.6,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":2010554,"proposed":2623487,"limit":2069837,"diff":-553650,"override":true,"levy_growth_pct":30.49,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":2623487,"proposed":2775960,"limit":2692815,"diff":-83145,"override":true,"levy_growth_pct":5.81,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":2775960,"proposed":2936258,"limit":2841956,"diff":-94302,"override":true,"levy_growth_pct":5.77,"exceeds":true,"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":3201569,"op_rev":3600087,"op_exp_per":null,"prop_tax_per":null,"state_aid_share":0,"sales_tax_share":null,"prop_tax_share":77.1,"debt_service_share":15.5,"debt_end":4120000,"debt_per":null,"exp_growth_5y":0.9,"rev_growth_5y":104.6,"gf_result":398518,"fb_ratio":null,"fb_year":null,"fsms_year":null,"fsms_stress":null,"fsms_score":null,"fsms_env":null,"cap_overrides":[2022,2023,2024,2025,2026],"cap_exceeded":[2022,2023,2024,2025,2026],"audit_count":0,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"debt_service_share":{"median":2.9,"pctile":65,"n":68},"state_aid_share":{"median":0,"pctile":45,"n":68},"exp_growth_5y":{"median":32.3,"pctile":26,"n":60}},"flags":[{"id":"debt_growth","label":"Rapid debt growth","detail":"Debt outstanding rose from $2,610,000 (2022) to $4,120,000 (2025), +58%.","src":["debt-2022","debt-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 2024 (by $553,650, override planned), 2025 (by $83,145, override planned), 2026 (by $94,302, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]}]}