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

Hilton Parma Fire District

Fire district · Monroe County · Rochester · OSC municipal code 261164204500

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 2026 (by $39,249, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Rochester fire districts

IndicatorHilton Parma Fire DistrictPeer medianPercentilePeersBasis
Debt service % of operating spending29.5%2.9%82nd68AFR 2025 (our calc)
State aid % of operating revenue0%0%45th68AFR 2025 (our calc)
Operating spending growth over 5 AFR years21.6%32.3%38th60AFR 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$461k$922k$1.4M$1.8M2019202020212022202320242025Revenue 2019: $1.5MRevenue 2020: $1.2MRevenue 2021: $1.3MRevenue 2022: $1.3MRevenue 2023: $1.5MRevenue 2024: $1.5MRevenue 2025: $1.5MSpending 2019: $970kSpending 2020: $965kSpending 2021: $973kSpending 2022: $1.1MSpending 2023: $1.8MSpending 2024: $1.1MSpending 2025: $1.2M

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)
$-385k$-166k$52k$271k$489k2019202020212022202320242025General fund result (incl. transfers) 2019: $489kGeneral fund result (incl. transfers) 2020: $229kGeneral fund result (incl. transfers) 2021: $359kGeneral fund result (incl. transfers) 2022: $267kGeneral fund result (incl. transfers) 2023: $-385kGeneral fund result (incl. transfers) 2024: $454kGeneral fund result (incl. transfers) 2025: $336k

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$1.1M$2.1M$3.2M$4.3M2019202020212022202320242025Debt outstanding 2019: $4.3MDebt outstanding 2020: $4.0MDebt outstanding 2021: $3.7MDebt outstanding 2022: $3.4MDebt outstanding 2023: $3.2MDebt outstanding 2024: $2.9MDebt outstanding 2025: $2.6MDebt service 2019: $408kDebt service 2020: $402kDebt service 2021: $393kDebt service 2022: $382kDebt service 2023: $372kDebt service 2024: $361kDebt service 2025: $349k

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)$1,459,126$969,848$1,459,126$969,848$1,149,077$0$165$408,325$4,270,000afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$1,194,389$964,987$1,194,389$964,987$1,163,175$0$0$402,125$3,985,000afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$1,332,023$973,034$1,332,023$973,034$1,163,175$0$0$392,850$3,705,000afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$1,338,226$1,071,079$1,338,226$1,071,079$1,214,850$0$756$382,250$3,430,000afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$1,459,841$1,844,406$1,459,841$1,844,406$1,253,458$0$0$371,750$3,160,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$1,506,614$1,052,878$1,506,614$1,052,878$1,283,224$0$0$360,675$2,895,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$1,519,604$1,183,693$1,519,604$1,183,693$1,316,265$0$0$349,050$2,635,000afr-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$1,115,550$1,149,075$1,149,353$2783%No
2020$1,149,075$1,163,175$1,177,609$14,4341.2%No
2021$1,163,175$1,163,175$1,213,711$50,5360%No
2022$1,163,175$1,214,850$1,217,102$2,2524.4%No
2023$1,299,350$1,168,649$1,253,149$0-10.1%No
2024$1,168,350$1,283,225$1,284,084$8599.8%No
2025$1,283,225$1,316,265$1,316,817$5522.6%No
2026$1,316,265$1,383,600$1,344,351$-39,2495.1%Yes

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/monroe-county/fd-hilton-parma-fire-district.json