Civic Finance

Budgets, levies, debt, fund balance and fiscal-stress data for local governments and school districts, straight from state filings.

Rochester › Fire districts › Overlapping entities

Livonia Joint Fire District

Fire district · Livingston County · Rochester · OSC municipal code 241147805500

Fire districts have no Census population; per-capita figures are not calculated.

Flags

Levy above tax cap

OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2024 (by $546,498, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Rochester fire districts

IndicatorLivonia Joint Fire DistrictPeer medianPercentilePeersBasis
Debt service % of operating spending0%2.9%22nd68AFR 2025 (our calc)
State aid % of operating revenue0%0%45th68AFR 2025 (our calc)
Operating spending growth over 5 AFR years-54%32.3%4th60AFR 2021–2025 (our calc)

Percentile = share of same-class peers in the region with a lower value. A high or low percentile is context, not a judgment. Sales tax for towns and villages is county distribution revenue.

Five-year picture

Operating funds: revenue vs. spending RevenueSpending
$0k$363k$726k$1.1M$1.5M2019202020212022202320242025Revenue 2019: $449kRevenue 2020: $454kRevenue 2021: $452kRevenue 2022: $448kRevenue 2023: $1.0MRevenue 2024: $1.5MRevenue 2025: $1.0MSpending 2019: $339kSpending 2020: $315kSpending 2021: $977kSpending 2022: $333kSpending 2023: $586kSpending 2024: $268kSpending 2025: $450k

Our calculation from OSC AFR account data: all funds except custodial (T*), capital projects (H), fixed-asset (K) and long-term debt (W) groups, excluding interfund transfers and debt proceeds.

General fund surplus / deficit General fund result (incl. transfers)
$-525k$-97k$330k$757k$1.2M2019202020212022202320242025General fund result (incl. transfers) 2019: $110kGeneral fund result (incl. transfers) 2020: $139kGeneral fund result (incl. transfers) 2021: $-525kGeneral fund result (incl. transfers) 2022: $115kGeneral fund result (incl. transfers) 2023: $453kGeneral fund result (incl. transfers) 2024: $1.2MGeneral fund result (incl. transfers) 2025: $597k

OSC AFR, fund A, revenues and other sources minus expenditures and other uses (our calculation). Planned use of fund balance appears as a deficit.

Debt Debt outstandingDebt service
$0k$33k$65k$98k$131k2019202020212022202320242025Debt outstanding 2019: $120kDebt outstanding 2020: $0kDebt service 2019: $131kDebt service 2020: $126kDebt service 2021: $0kDebt service 2022: $0kDebt service 2023: $0kDebt service 2024: $0kDebt service 2025: $0k

Year-end debt outstanding (OSC AFR debt detail) and debt service expenditures (OSC AFR).

Annual Financial Report series

YearOperating revenueOperating spendingGF revenue (incl. transfers)GF spending (incl. transfers)Property taxSales taxState aidDebt serviceDebt outstandingSource
2019 (FYE 2019-12-31)$449,019$339,162$449,019$339,162$409,860$0$0$130,920$120,000afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$453,963$315,068$453,963$315,068$418,710$0$0$125,520$0afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$452,442$977,040$452,442$977,040$452,395$0$0$0–afr-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$448,358$333,314$448,358$333,314$424,295$0$0$0–afr-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$1,038,760$586,162$1,038,760$586,162$772,500$0$1,500$0–afr-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$1,452,778$268,287$1,452,778$268,287$1,339,806$0$0$0–afr-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$1,046,338$449,804$1,046,338$449,804$926,350$0$0$0–afr-2025 ⓘ
OSC snapshot 2026-09-30

Operating and property-tax figures are our sums of OSC account-level data (independent calculation, not OSC's own totals); GF = general fund (A).

Tax cap filings (OSC)

Fiscal yearPrior levyProposed levyLevy limitLimit minus proposedLevy growthOverride planned
2019$401,228$409,860$410,603$7432.2%No
2020$409,860$418,710$420,180$1,4702.2%No
2021$418,710$417,395$430,284$12,889-0.3%No
2022$417,395$424,295$435,858$11,5631.7%No
2023$424,295$772,500$443,171$-329,32982.1%Yes
2024$772,500$1,339,806$793,308$-546,49873.4%Yes
2025$1,339,806$926,350$1,375,212$448,862-30.9%No
2026$926,350$872,600$979,206$106,606-5.8%No

Source: taxcap ⓘ, snapshot 10/09/2026. Highlighted rows: proposed levy above the computed limit. Filings are as submitted to OSC before budget adoption; a later fiscal year that has not been filed yet does not appear.

OSC audits (2)

Source: osc-audits ⓘ. Matched by entity name in the report title.

Profile data as JSON: /api/entity/livingston-county/fd-livonia-joint-fire-district.json