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

Part Town Of Avon Fire District

Fire district · Livingston County · Rochester · OSC municipal code 241104500000

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 $235,867, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Rochester fire districts

IndicatorThis entityPeer medianPercentilePeersBasis
Debt service % of operating spending23.2%2.9%77th68AFR 2025 (our calc)
State aid % of operating revenue0%0%45th68AFR 2025 (our calc)
Operating spending growth over 5 AFR years-4.1%32.3%20th60AFR 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$249k$497k$746k$995k2019202020212022202320242025Revenue 2019: $546kRevenue 2020: $550kRevenue 2021: $666kRevenue 2022: $657kRevenue 2023: $946kRevenue 2024: $960kRevenue 2025: $995kSpending 2019: $526kSpending 2020: $564kSpending 2021: $593kSpending 2022: $569kSpending 2023: $758kSpending 2024: $583kSpending 2025: $568k

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)
$-154k$-21k$111k$244k$377k2019202020212022202320242025General fund result (incl. transfers) 2019: $20kGeneral fund result (incl. transfers) 2020: $-154kGeneral fund result (incl. transfers) 2021: $74kGeneral fund result (incl. transfers) 2022: $89kGeneral fund result (incl. transfers) 2023: $-63kGeneral fund result (incl. transfers) 2024: $377kGeneral fund result (incl. transfers) 2025: $162k

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$179k$358k$536k$715k2019202020212022202320242025Debt outstanding 2019: $645kDebt outstanding 2020: $715kDebt outstanding 2021: $480kDebt outstanding 2022: $240kDebt outstanding 2023: $325kDebt outstanding 2024: $202kDebt outstanding 2025: $578kDebt service 2019: $203kDebt service 2020: $202kDebt service 2021: $254kDebt service 2022: $253kDebt service 2023: $145kDebt service 2024: $133kDebt service 2025: $132k

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)$545,788$526,161$545,788$526,161$464,552$0$0$202,845$645,000afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$550,461$563,797$550,461$704,473$535,045$0$0$202,095$715,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$666,416$592,698$666,416$592,698$608,299$0$0$254,349$480,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$657,490$568,501$657,490$568,501$654,054$0$0$253,450$240,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$945,502$758,084$945,502$1,008,084$667,100$0$0$144,675$325,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$960,066$583,413$960,066$583,413$925,000$0$0$132,550$202,176afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$994,656$568,272$994,656$832,271$925,000$0$0$131,675$577,562afr-2025 ⓘ · debt-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$455,443$464,552$464,552$02%No
2020$464,552$535,045$476,260$-58,78515.2%Yes
2021$535,045$608,299$546,380$-61,91913.7%Yes
2022$608,299$654,054$624,684$-29,3707.5%Yes
2023$654,054$674,407$674,407$03.1%No
2024$674,407$925,000$689,133$-235,86737.2%Yes
2025$925,000$925,000$961,521$36,5210%No
2026$925,000$925,000$982,926$57,9260%No
2027$925,000$957,086$971,830$14,7443.5%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.

No OSC audits matched by name for this entity (osc-audits ⓘ).

Profile data as JSON: /api/entity/livingston-county/fd-part-town-of-avon-fire-district.json