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

North Rose And Huron Fire District

Fire district · Wayne County · Rochester · OSC municipal code 541141306500

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 $13,160, override planned), 2025 (by $17,107, 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 spending16.4%2.9%68th68AFR 2025 (our calc)
State aid % of operating revenue11.9%0%98th68AFR 2025 (our calc)
Operating spending growth over 5 AFR years97.6%32.3%83rd60AFR 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$48k$95k$143k$191k2019202020212022202320242025Revenue 2019: $129kRevenue 2020: $123kRevenue 2021: $123kRevenue 2022: $131kRevenue 2023: $157kRevenue 2024: $161kRevenue 2025: $191kSpending 2019: $98kSpending 2020: $121kSpending 2021: $74kSpending 2022: $80kSpending 2023: $114kSpending 2024: $184kSpending 2025: $146k

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)
$-29k$-15k$-2k$12k$26k2019202020212022202320242025General fund result (incl. transfers) 2019: $26kGeneral fund result (incl. transfers) 2020: $-29kGeneral fund result (incl. transfers) 2021: $17kGeneral fund result (incl. transfers) 2022: $-11kGeneral fund result (incl. transfers) 2023: $10kGeneral fund result (incl. transfers) 2024: $3kGeneral fund result (incl. transfers) 2025: $19k

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$47k$94k$140k$187k2019202020212022202320242025Debt outstanding 2019: $187kDebt outstanding 2020: $168kDebt outstanding 2021: $156kDebt outstanding 2022: $140kDebt outstanding 2023: $122kDebt outstanding 2024: $104kDebt outstanding 2025: $85kDebt service 2019: $6kDebt service 2020: $24kDebt service 2021: $24kDebt service 2022: $24kDebt service 2023: $24kDebt service 2024: $24kDebt service 2025: $24k

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)$128,694$98,050$128,670$103,025$120,000$0$0$5,552$187,200afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$122,555$121,337$122,526$151,337$120,000$0$0$23,872$168,480afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$122,559$73,756$122,522$105,956$120,000$0$0$23,872$156,205afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$131,158$79,917$131,130$142,457$125,000$0$0$23,872$139,702afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$156,959$114,267$156,929$146,767$125,000$0$22,758$23,872$122,418afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$161,064$184,042$226,673$224,042$144,000$0$0$23,872$104,333afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$190,664$145,775$204,535$185,775$165,000$0$22,688$23,872$85,394afr-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$107,500$120,000$110,828$-9,17211.6%Yes
2020$120,000$120,000$122,779$2,7790%No
2021$120,000$120,000$124,019$4,0190%No
2022$120,000$125,000$125,068$684.2%No
2023$125,000$125,000$128,346$3,3460%No
2024$125,000$144,000$130,840$-13,16015.2%Yes
2025$144,000$165,000$147,893$-17,10714.6%Yes
2026$165,000$168,950$168,956$62.4%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/wayne-county/fd-north-rose-and-huron-fire-district.json