{"fid":"wayne-county/palmyra","entity_id":"wayne-county/palmyra","name":"Town of Palmyra","kind":"town","kind_label":"Town","county":"Wayne","region":"rochester","osc_code":"540363700000","beds":null,"match":"matched","in_asr_manifest":false,"in_batch3":false,"osc_name":"Town of Palmyra","population":{"value":7319,"year":2025,"base2020":7399,"src":"popest-2025","loc":"Palmyra town, SUMLEV 061"},"series":[{"year":2019,"pe":"2019-12-31","op_rev":2974842.67,"op_exp":3975391.01,"gf_rev":853099.51,"gf_exp":917475.68,"gf_rev_all":881099.51,"gf_exp_all":917475.68,"prop_tax":1616784.02,"sales_tax":379861.22,"state_aid":267312.89,"federal_aid":0,"debt_service":1224989.97,"exp_by":{"General Government":641845.99,"Public Safety":170022.85,"Transportation":1441584.08,"Community Services":4600,"Culture and Recreation":42652.24,"Sanitation":67863.07,"Employee Benefits":377944.31,"Debt Service":1224989.97,"Health":2156,"Economic Development":1732.5},"rev_by":{"Real Property Taxes and Assessments":1567628,"Other Real Property Tax Items":49156.02,"Other Non-Property Taxes":43531.98,"Charges for Services":116443.61,"Charges to Other Governments":201631.14,"Use and Sale of Property":266295.19,"Other Local Revenues":82982.62,"State Aid":267312.89,"Sales and Use Tax":379861.22},"debt_end":1282000,"debt_by":{"Bond":1282000},"debt_src":"debt-2019","src":"afr-2019","file":"2019_Town.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":2832028.12,"op_exp":2780941.15,"gf_rev":909124.06,"gf_exp":983047.01,"gf_rev_all":928218.06,"gf_exp_all":983047.01,"prop_tax":1605796.75,"sales_tax":412401.05,"state_aid":341064.36,"federal_aid":0,"debt_service":188777.4,"exp_by":{"General Government":550930.01,"Public Safety":177785.16,"Transportation":1260309.52,"Community Services":950,"Culture and Recreation":43829,"Sanitation":176526.11,"Employee Benefits":377719.95,"Debt Service":188777.4,"Health":3064,"Economic Development":1050},"rev_by":{"Real Property Taxes and Assessments":1557341,"Other Real Property Tax Items":48455.75,"Other Non-Property Taxes":0,"Charges for Services":105643.27,"Charges to Other Governments":187818.45,"Use and Sale of Property":109538.59,"Other Local Revenues":69765.65,"State Aid":341064.36,"Sales and Use Tax":412401.05},"debt_end":1138000,"debt_by":{"Bond":1138000},"debt_src":"debt-2020","src":"afr-2020","file":"2020_Town.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":2734152.46,"op_exp":2692788.35,"gf_rev":994376.73,"gf_exp":955385.44,"gf_rev_all":1030984.73,"gf_exp_all":955385.44,"prop_tax":1628681.3,"sales_tax":483144.01,"state_aid":123457.39,"federal_aid":0,"debt_service":169276.1,"exp_by":{"General Government":563520.26,"Public Safety":182136.25,"Transportation":1195245.07,"Community Services":1145,"Culture and Recreation":44865.12,"Sanitation":134548.83,"Employee Benefits":397071.83,"Debt Service":169276.1,"Health":2710,"Economic Development":2269.89},"rev_by":{"Real Property Taxes and Assessments":1575477.81,"Other Real Property Tax Items":53203.49,"Other Non-Property Taxes":8679.51,"Charges for Services":114954.22,"Charges to Other Governments":171176.54,"Use and Sale of Property":110872.81,"Other Local Revenues":93186.68,"State Aid":123457.39,"Sales and Use Tax":483144.01},"debt_end":1009000,"debt_by":{"Bond":1009000},"debt_src":"debt-2021","src":"afr-2021","file":"2021_Town.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":2954333.18,"op_exp":2755317.78,"gf_rev":1067521.55,"gf_exp":990489.36,"gf_rev_all":1098793.55,"gf_exp_all":990489.36,"prop_tax":1608581.77,"sales_tax":503913.16,"state_aid":369166.74,"federal_aid":0,"debt_service":134830,"exp_by":{"General Government":662310.47,"Public Safety":184843.47,"Transportation":1238662.35,"Community Services":1535,"Culture and Recreation":49748.41,"Sanitation":71332.84,"Employee Benefits":402958.61,"Debt Service":134830,"Health":2352,"Economic Development":2472.35,"Utilities":4272.28},"rev_by":{"Real Property Taxes and Assessments":1560952,"Other Real Property Tax Items":47629.77,"Other Non-Property Taxes":25854.4,"Charges for Services":123755.31,"Charges to Other Governments":219305.96,"Use and Sale of Property":40874.91,"Other Local Revenues":62880.93,"State Aid":369166.74,"Sales and Use Tax":503913.16},"debt_end":910000,"debt_by":{"Bond":910000},"debt_src":"debt-2022","src":"afr-2022","file":"2022_Town.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":3611198.01,"op_exp":3052362.49,"gf_rev":1081608.1,"gf_exp":942749.61,"gf_rev_all":1081608.1,"gf_exp_all":942749.61,"prop_tax":1897622.87,"sales_tax":567326.89,"state_aid":596147.03,"federal_aid":0,"debt_service":127919.56,"exp_by":{"General Government":625393.14,"Public Safety":186226.72,"Transportation":1537137.16,"Community Services":1640,"Culture and Recreation":51593.39,"Sanitation":91821.35,"Employee Benefits":421211.86,"Debt Service":127919.56,"Health":2838,"Economic Development":2142.99,"Utilities":4438.32},"rev_by":{"Real Property Taxes and Assessments":1855510.01,"Other Real Property Tax Items":42112.86,"Other Non-Property Taxes":25129.8,"Charges for Services":121885.09,"Charges to Other Governments":173407.64,"Use and Sale of Property":123912.68,"Other Local Revenues":105766.01,"State Aid":596147.03,"Sales and Use Tax":567326.89},"debt_end":815000,"debt_by":{"Bond":815000},"debt_src":"debt-2023","src":"afr-2023","file":"2023_Town.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-12-31","op_rev":3694631.28,"op_exp":3295949.12,"gf_rev":1106497.79,"gf_exp":972990.96,"gf_rev_all":1106497.79,"gf_exp_all":972990.96,"prop_tax":1907353.41,"sales_tax":696805.68,"state_aid":523958.75,"federal_aid":0,"debt_service":50025,"exp_by":{"General Government":649903.28,"Public Safety":195864.62,"Transportation":1553680.56,"Community Services":8785,"Culture and Recreation":52516,"Sanitation":222446.12,"Employee Benefits":553333.55,"Health":2332,"Economic Development":2670.99,"Debt Service":50025,"Utilities":4392},"rev_by":{"Real Property Taxes and Assessments":1864685.41,"Other Real Property Tax Items":42668,"Other Non-Property Taxes":23649.78,"Charges for Services":125241.2,"Charges to Other Governments":162207.98,"Use and Sale of Property":234161.12,"Other Local Revenues":21253.36,"State Aid":523958.75,"Sales and Use Tax":696805.68},"debt_end":795000,"debt_by":{"Bond":795000},"debt_src":"debt-2024","src":"afr-2024","file":"2024_Town.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-12-31","op_rev":3927540.53,"op_exp":3430335.34,"gf_rev":2014424.91,"gf_exp":1074245.38,"gf_rev_all":2014424.91,"gf_exp_all":1074395.38,"prop_tax":2061815.8399999999,"sales_tax":664403.81,"state_aid":482653.22,"federal_aid":0,"debt_service":54575,"exp_by":{"General Government":731336.25,"Public Safety":201485.5,"Transportation":1603278.83,"Community Services":11375,"Culture and Recreation":54043,"Sanitation":211395.02,"Employee Benefits":553444.69,"Health":2550,"Economic Development":2300,"Debt Service":54575,"Utilities":4552.05},"rev_by":{"Real Property Taxes and Assessments":2012066.4,"Other Real Property Tax Items":49749.44,"Sales and Use Tax":664403.81,"Other Non-Property Taxes":22448.9,"Charges for Services":77204.54,"Charges to Other Governments":432644.32,"Use and Sale of Property":164105.53,"Other Local Revenues":22264.37,"State Aid":482653.22},"debt_end":3470000,"debt_by":{"Bond":770000,"Bond Anticipation Note":2700000},"debt_src":"debt-2025","src":"afr-2025","file":"2025_Town.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":1620812.31,"own_levy":1347132.39,"full_value":394972905,"rate":4.10360379023974,"sheet":"Town","src":"taxtable-2021"},{"year":2022,"levy":1638740.95,"own_levy":1352319.7,"full_value":416843565,"rate":3.93130921908318,"sheet":"Town","src":"taxtable-2022"},{"year":2023,"levy":1941669.27,"own_levy":1642204.58,"full_value":495616085,"rate":3.91768816381333,"sheet":"Town","src":"taxtable-2023"},{"year":2024,"levy":1864685,"own_levy":1536016.34,"full_value":502265017,"rate":3.71255201315365,"sheet":"Town","src":"taxtable-2024"},{"year":2025,"levy":2012994.24,"own_levy":1667615.37,"full_value":555182368,"rate":3.62582523514147,"sheet":"Town","src":"taxtable-2025"},{"year":2026,"levy":2007624.65,"own_levy":1650725.6,"full_value":636200897,"rate":3.15564573936776,"sheet":"Town","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":1309487,"proposed":1567628,"limit":1361019,"diff":-206609,"override":true,"levy_growth_pct":19.71,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":1567628,"proposed":1602821,"limit":1602821,"diff":0,"override":false,"levy_growth_pct":2.24,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":1602821,"proposed":1618286,"limit":1627971,"diff":9685,"override":false,"levy_growth_pct":0.96,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":1618286,"proposed":1635798,"limit":1676114,"diff":40316,"override":false,"levy_growth_pct":1.08,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":1635798,"proposed":1940307,"limit":1700654,"diff":-239653,"override":true,"levy_growth_pct":18.62,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":1940307,"proposed":1863144,"limit":1985576,"diff":122432,"override":false,"levy_growth_pct":-3.98,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":1863144,"proposed":2012084,"limit":1942099,"diff":-69985,"override":true,"levy_growth_pct":7.99,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":2012084,"proposed":2006124,"limit":2069525,"diff":63401,"override":true,"levy_growth_pct":-0.3,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":11.7,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2019"},{"year":2020,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2020"},{"year":2021,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2021"},{"year":2022,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2022"},{"year":2023,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2023"},{"year":2024,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2024"},{"year":2025,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2025"}],"fb":[{"year":2023,"ratio":0.5062,"fb":803373.59,"exp":1587023.82,"xfer":null,"src":"fsms-ind1-muni-2023"},{"year":2024,"ratio":0.5254,"fb":945193.58,"exp":1799095.88,"xfer":null,"src":"fsms-ind1-muni-2024"},{"year":2025,"ratio":1.0644,"fb":2006890.86,"exp":1885529.45,"xfer":null,"src":"fsms-ind1-muni-2025"}],"fsms_not_filed":null,"audits":[],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":7319,"denom_kind":"capita","afr_year":2025,"op_exp":3430335.34,"op_rev":3927540.53,"op_exp_per":469,"prop_tax_per":282,"state_aid_share":12.3,"sales_tax_share":16.9,"prop_tax_share":52.5,"debt_service_share":1.6,"debt_end":3470000,"debt_per":474,"exp_growth_5y":27.4,"rev_growth_5y":43.6,"gf_result":940029.53,"fb_ratio":106.4,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":0,"fsms_env":"No Designation","levy_latest":2007624.65,"levy_year":2026,"levy_growth":23.9,"levy_growth_span":"2021–2026","fv_rate":3.16,"cap_overrides":[2023,2025,2026],"cap_exceeded":[2023,2025],"audit_count":0,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":840.5,"pctile":12,"n":100},"prop_tax_per":{"median":402,"pctile":29,"n":100},"debt_per":{"median":505,"pctile":47,"n":87},"debt_service_share":{"median":5.1,"pctile":22,"n":100},"state_aid_share":{"median":11.5,"pctile":56,"n":100},"sales_tax_share":{"median":13.4,"pctile":61,"n":100},"fb_ratio":{"median":52.1,"pctile":86,"n":98},"exp_growth_5y":{"median":29.3,"pctile":47,"n":99},"levy_growth":{"median":16.8,"pctile":63,"n":99},"fsms_score":{"median":3.3,"pctile":16,"n":97}},"flags":[{"id":"fb_high","label":"High fund balance","detail":"OSC FSMS: assigned + unassigned general fund balance was 106.4% of gross expenditures (FY 2025); threshold > 50%.","src":["fsms-ind1-muni-2025"]},{"id":"debt_growth","label":"Rapid debt growth","detail":"Debt outstanding rose from $910,000 (2022) to $3,470,000 (2025), +281%.","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 2025 (by $69,985, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]}]}