{"fid":"ontario-county/naples","entity_id":"ontario-county/naples","name":"Town of Naples","kind":"town","kind_label":"Town","county":"Ontario","region":"rochester","osc_code":"320355900000","beds":null,"match":"matched","in_asr_manifest":false,"in_batch3":false,"osc_name":"Town of Naples","population":{"value":2354,"year":2025,"base2020":2396,"src":"popest-2025","loc":"Naples town, SUMLEV 061"},"series":[{"year":2019,"pe":"2019-12-31","op_rev":2057973.51,"op_exp":1965329.33,"gf_rev":515583.64,"gf_exp":447980,"gf_rev_all":515583.64,"gf_exp_all":447980,"prop_tax":1067954.44,"sales_tax":559744.82,"state_aid":199775.98,"federal_aid":0,"debt_service":58383.75,"exp_by":{"General Government":294953.94,"Education":311.6,"Public Safety":132554.48,"Health":3154.7,"Transportation":1181149.35,"Culture and Recreation":34868.45,"Community Services":6608,"Employee Benefits":242288.8,"Debt Service":58383.75,"Sanitation":9056.82,"Utilities":1999.44},"rev_by":{"Real Property Taxes and Assessments":1046095,"Other Real Property Tax Items":21859.44,"Other Non-Property Taxes":11145.27,"Charges for Services":13866,"Charges to Other Governments":101636.86,"Use and Sale of Property":80690.42,"Other Local Revenues":23159.72,"State Aid":199775.98,"Sales and Use Tax":559744.82,"Federal Aid":0},"debt_end":515000,"debt_by":{"Bond":515000},"debt_src":"debt-2019","src":"afr-2019","file":"2019_Town.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":1986114.21,"op_exp":1652685.51,"gf_rev":503209.28,"gf_exp":426918.33,"gf_rev_all":503209.28,"gf_exp_all":426918.33,"prop_tax":1079587.37,"sales_tax":541493.96,"state_aid":179378.84,"federal_aid":0,"debt_service":57263.25,"exp_by":{"General Government":267363.19,"Education":0,"Public Safety":150791.03,"Health":2283,"Transportation":901755.27,"Culture and Recreation":24806.62,"Community Services":6278.25,"Employee Benefits":237587.35,"Debt Service":57263.25,"Sanitation":447,"Utilities":4110.55},"rev_by":{"Real Property Taxes and Assessments":1054511,"Other Real Property Tax Items":25076.37,"Other Non-Property Taxes":0,"Charges for Services":11983.57,"Charges to Other Governments":88922.64,"Use and Sale of Property":23442.18,"Other Local Revenues":61305.65,"State Aid":179378.84,"Sales and Use Tax":541493.96,"Federal Aid":0},"debt_end":1366000,"debt_by":{"Bond":470000,"Bond Anticipation Note":896000},"debt_src":"debt-2020","src":"afr-2020","file":"2020_Town.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":2060407.36,"op_exp":2119244.46,"gf_rev":448058.91,"gf_exp":465299.44,"gf_rev_all":448058.91,"gf_exp_all":465299.44,"prop_tax":1046898.19,"sales_tax":631348.84,"state_aid":227071.49,"federal_aid":0,"debt_service":56142.75,"exp_by":{"General Government":294642.86,"Education":0,"Public Safety":129419.2,"Health":2483.78,"Transportation":1350768.26,"Culture and Recreation":29428.36,"Community Services":4834.5,"Employee Benefits":251068.5,"Debt Service":56142.75,"Sanitation":0,"Utilities":456.25},"rev_by":{"Real Property Taxes and Assessments":1019737.46,"Other Real Property Tax Items":27160.73,"Other Non-Property Taxes":0,"Charges for Services":14776.35,"Charges to Other Governments":4490.71,"Use and Sale of Property":94397,"Other Local Revenues":41424.78,"State Aid":227071.49,"Sales and Use Tax":631348.84,"Federal Aid":0},"debt_end":1321000,"debt_by":{"Bond":425000,"Bond Anticipation Note":896000},"debt_src":"debt-2021","src":"afr-2021","file":"2021_Town.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":2052536.5,"op_exp":2050550.28,"gf_rev":516891.04,"gf_exp":489584.09,"gf_rev_all":516891.04,"gf_exp_all":563584.09,"prop_tax":1096310.1600000001,"sales_tax":694827.23,"state_aid":176174.61,"federal_aid":0,"debt_service":55022.25,"exp_by":{"General Government":291907.78,"Education":0,"Public Safety":141356.52,"Health":920,"Transportation":1285543.67,"Culture and Recreation":51750.26,"Community Services":1931.95,"Employee Benefits":222007.85,"Debt Service":55022.25,"Sanitation":0,"Utilities":110},"rev_by":{"Real Property Taxes and Assessments":1070533.37,"Other Real Property Tax Items":25776.79,"Other Non-Property Taxes":7086.36,"Charges for Services":13655.6,"Charges to Other Governments":23010.09,"Use and Sale of Property":26313.72,"Other Local Revenues":15158.73,"State Aid":176174.61,"Sales and Use Tax":694827.23,"Federal Aid":0},"debt_end":847800,"debt_by":{"Bond":847800,"Bond Anticipation Note":0},"debt_src":"debt-2022","src":"afr-2022","file":"2022_Town.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":1974177.9,"op_exp":2950275.79,"gf_rev":433751.03,"gf_exp":718355.27,"gf_rev_all":433751.03,"gf_exp_all":718355.27,"prop_tax":1131395.3,"sales_tax":717872.91,"state_aid":65202.11,"federal_aid":0,"debt_service":91691.13,"exp_by":{"General Government":514311.59,"Public Safety":155681.06,"Transportation":1891017.43,"Culture and Recreation":38097.29,"Employee Benefits":258458.12,"Health":900,"Community Services":119.17,"Debt Service":91691.13},"rev_by":{"Real Property Taxes and Assessments":1130999.3,"Other Real Property Tax Items":396,"Other Non-Property Taxes":9366.82,"Charges for Services":15884.55,"Charges to Other Governments":2020.59,"Use and Sale of Property":26720.99,"Other Local Revenues":5714.63,"State Aid":65202.11,"Sales and Use Tax":717872.91},"debt_end":795000,"debt_by":{"Bond":795000},"debt_src":"debt-2023","src":"afr-2023","file":"2023_Town.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-12-31","op_rev":3015474.84,"op_exp":2511918.26,"gf_rev":592316.7,"gf_exp":699638.05,"gf_rev_all":592316.7,"gf_exp_all":699638.05,"prop_tax":1133856,"sales_tax":706580.58,"state_aid":697142.67,"federal_aid":0,"debt_service":88294.5,"exp_by":{"General Government":408173.45,"Public Safety":100544.74,"Transportation":1491577.71,"Culture and Recreation":134931.8,"Community Services":19605,"Employee Benefits":268791.06,"Debt Service":88294.5},"rev_by":{"Real Property Taxes and Assessments":1129722.84,"Other Real Property Tax Items":4133.16,"Other Non-Property Taxes":9661.45,"Charges for Services":9177,"Charges to Other Governments":79378.53,"Other Local Revenues":68327.66,"State Aid":697142.67,"Sales and Use Tax":706580.58,"Use and Sale of Property":311350.95},"debt_end":735000,"debt_by":{"Bond":735000},"debt_src":"debt-2024","src":"afr-2024","file":"2024_Town.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-12-31","op_rev":2638016.64,"op_exp":2567753.75,"gf_rev":571414.64,"gf_exp":639031.13,"gf_rev_all":571414.64,"gf_exp_all":639031.13,"prop_tax":1182739.0399999998,"sales_tax":738183,"state_aid":450843.23,"federal_aid":0,"debt_service":81521.75,"exp_by":{"General Government":374089.61,"Public Safety":158262.54,"Transportation":1575967.2,"Culture and Recreation":42262.6,"Community Services":34727.2,"Employee Benefits":300922.85,"Debt Service":81521.75},"rev_by":{"Real Property Taxes and Assessments":1176241.91,"Other Real Property Tax Items":6497.13,"Other Non-Property Taxes":9101.78,"Charges for Services":11522.6,"Charges to Other Governments":175544.9,"Use and Sale of Property":55883.1,"Other Local Revenues":14198.99,"State Aid":450843.23,"Sales and Use Tax":738183},"debt_end":670000,"debt_by":{"Bond":670000},"debt_src":"debt-2025","src":"afr-2025","file":"2025_Town.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":1020027.97,"own_levy":1019340.96,"full_value":200951045,"rate":5.0760023168827,"sheet":"Town","src":"taxtable-2021"},{"year":2022,"levy":1060400.04,"own_levy":1006601,"full_value":214653514,"rate":4.94005441718508,"sheet":"Town","src":"taxtable-2022"},{"year":2023,"levy":1099478.47,"own_levy":1044820.01,"full_value":227891986,"rate":4.82455960518068,"sheet":"Town","src":"taxtable-2023"},{"year":2024,"levy":1109602.08,"own_levy":1053825.81,"full_value":244267243,"rate":4.54257421655183,"sheet":"Town","src":"taxtable-2024"},{"year":2025,"levy":1156521.91,"own_levy":1092720.95,"full_value":293034921,"rate":3.9467033691865,"sheet":"Town","src":"taxtable-2025"},{"year":2026,"levy":1184700.03,"own_levy":1122926.34,"full_value":305012803,"rate":3.88409935041317,"sheet":"Town","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":1004304,"proposed":1006095,"limit":1040714,"diff":34619,"override":false,"levy_growth_pct":0.18,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":1046095,"proposed":1054511,"limit":1060204,"diff":312,"override":false,"levy_growth_pct":0.8,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":1054511,"proposed":1072241,"limit":1082124,"diff":9883,"override":false,"levy_growth_pct":1.68,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":1020028,"proposed":1060400,"limit":1061742,"diff":1342,"override":false,"levy_growth_pct":3.96,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":1060400,"proposed":1099478,"limit":1109191,"diff":9713,"override":false,"levy_growth_pct":3.69,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":1099478,"proposed":1109602,"limit":1139946,"diff":30344,"override":false,"levy_growth_pct":0.92,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":1109602,"proposed":1156694,"limit":1156694,"diff":0,"override":false,"levy_growth_pct":4.24,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":1156694,"proposed":1188111,"limit":1188913,"diff":802,"override":false,"levy_growth_pct":2.72,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":3.3,"src":"fsms-muni-2019"},{"year":2020,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":3.3,"src":"fsms-muni-2020"},{"year":2021,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":16.7,"src":"fsms-muni-2021"},{"year":2022,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":3.3,"src":"fsms-muni-2022"},{"year":2023,"stress":"No Designation","fiscal_score":10,"env_rating":"No Designation","env_score":13.3,"src":"fsms-muni-2023"},{"year":2024,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":13.3,"src":"fsms-muni-2024"},{"year":2025,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":13.3,"src":"fsms-muni-2025"}],"fb":[{"year":2023,"ratio":0.1035,"fb":161622.47,"exp":1562071.08,"xfer":null,"src":"fsms-ind1-muni-2023"},{"year":2024,"ratio":0.2753,"fb":395573.27,"exp":1436953.35,"xfer":null,"src":"fsms-ind1-muni-2024"},{"year":2025,"ratio":0.2126,"fb":286783.21,"exp":1348621.74,"xfer":null,"src":"fsms-ind1-muni-2025"}],"fsms_not_filed":null,"audits":[],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":2354,"denom_kind":"capita","afr_year":2025,"op_exp":2567753.75,"op_rev":2638016.64,"op_exp_per":1091,"prop_tax_per":502,"state_aid_share":17.1,"sales_tax_share":28,"prop_tax_share":44.8,"debt_service_share":3.2,"debt_end":670000,"debt_per":285,"exp_growth_5y":21.2,"rev_growth_5y":28,"gf_result":-67616.48999999999,"fb_ratio":21.3,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":3.3,"fsms_env":"No Designation","levy_latest":1184700.03,"levy_year":2026,"levy_growth":16.1,"levy_growth_span":"2021–2026","fv_rate":3.88,"cap_overrides":[],"cap_exceeded":[],"audit_count":0,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":840.5,"pctile":71,"n":100},"prop_tax_per":{"median":402,"pctile":71,"n":100},"debt_per":{"median":505,"pctile":34,"n":87},"debt_service_share":{"median":5.1,"pctile":33,"n":100},"state_aid_share":{"median":11.5,"pctile":82,"n":100},"sales_tax_share":{"median":13.4,"pctile":84,"n":100},"fb_ratio":{"median":52.1,"pctile":16,"n":98},"exp_growth_5y":{"median":29.3,"pctile":29,"n":99},"levy_growth":{"median":16.8,"pctile":47,"n":99},"fsms_score":{"median":3.3,"pctile":49,"n":97}},"flags":[]}