Civic Finance

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

Rochester › Towns › Overlapping entities

Town of Huron

Town · Wayne County · Rochester · OSC municipal code 540341300000

Population 1,823 (Census estimate 2025; 2020 base 1,834) popest-2025 ⓘ · Meeting coverage: documents

Flags

Rapid debt growth our calculation

Debt outstanding rose from $3,849,301 (2022) to $5,905,806 (2025), +53%.

Source: debt-2022 ⓘ · debt-2025 ⓘ

Levy above tax cap

OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2024 (by $118,223, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Rochester towns

IndicatorTown of HuronPeer medianPercentilePeersBasis
Operating spending per capita$1,986$84196th100AFR 2025, operating funds (our calc)
Property tax per capita$1,482$402100th100AFR 2025 real property taxes (our calc)
Debt per capita$3,240$50594th87AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending12.5%5.1%86th100AFR 2025 (our calc)
State aid % of operating revenue11.8%11.5%53rd100AFR 2025 (our calc)
Sales tax % of operating revenue6.3%13.4%39th100AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)26.1%52.1%19th98OSC FSMS FY2025
Operating spending growth over 5 AFR years44%29.3%81st99AFR 2021–2025 (our calc)
Levy growth41.4%16.8%82nd992021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)53.364th97OSC FSMS FY2025

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$1.0M$2.0M$3.0M$4.0M2019202020212022202320242025Revenue 2019: $2.3MRevenue 2020: $2.3MRevenue 2021: $2.7MRevenue 2022: $2.7MRevenue 2023: $2.9MRevenue 2024: $4.0MRevenue 2025: $4.0MSpending 2019: $2.5MSpending 2020: $2.3MSpending 2021: $2.5MSpending 2022: $2.8MSpending 2023: $3.1MSpending 2024: $4.0MSpending 2025: $3.6M

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)
$-236k$-119k$-3k$114k$230k2019202020212022202320242025General fund result (incl. transfers) 2019: $-98kGeneral fund result (incl. transfers) 2020: $49kGeneral fund result (incl. transfers) 2021: $155kGeneral fund result (incl. transfers) 2022: $-91kGeneral fund result (incl. transfers) 2023: $-236kGeneral fund result (incl. transfers) 2024: $230kGeneral fund result (incl. transfers) 2025: $103k

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$1.5M$3.0M$4.4M$5.9M2019202020212022202320242025Debt outstanding 2019: $3.4MDebt outstanding 2020: $3.5MDebt outstanding 2021: $4.7MDebt outstanding 2022: $3.8MDebt outstanding 2023: $4.3MDebt outstanding 2024: $5.9MDebt outstanding 2025: $5.9MDebt service 2019: $297kDebt service 2020: $338kDebt service 2021: $390kDebt service 2022: $404kDebt service 2023: $400kDebt service 2024: $734kDebt service 2025: $452k

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

Property tax levy (OSC tax tables) Total levy
$0k$647k$1.3M$1.9M$2.6M202120222023202420252026Total levy 2021: $1.8MTotal levy 2022: $1.9MTotal levy 2023: $2.1MTotal levy 2024: $2.5MTotal levy 2025: $2.6MTotal levy 2026: $2.5M

Levy as reported in OSC's annual tax tables for the year shown.

OSC FSMS fund balance ratio
FY202312.0%FY202417.3%FY202526.1%

Assigned + unassigned general fund balance ÷ gross expenditures, as computed by OSC.

OSC FSMS fiscal stress score (higher = more stress)
FY20195 No DesignationFY20208.3 No DesignationFY20210 Not filedFY20220 Not filedFY20238.3 No DesignationFY202410 No DesignationFY20255 No Designation

OSC's own scores and designations. 'Not filed' rows mean the AFR was not filed in time to be scored.

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)$2,349,796$2,549,357$918,627$1,016,486$1,641,795$158,673$265,896$296,640$3,430,000afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$2,347,692$2,263,606$926,024$876,580$1,684,968$169,939$211,426$337,556$3,475,707afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$2,663,058$2,514,676$1,060,756$905,871$1,751,522$198,566$343,694$390,484$4,719,846afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$2,740,630$2,843,385$1,002,844$1,093,729$1,871,250$260,455$315,346$403,700$3,849,301afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$2,896,040$3,106,779$1,021,277$1,257,151$2,078,235$217,661$347,334$399,953$4,280,145afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$3,993,247$3,974,975$1,707,989$1,477,914$2,559,147$266,770$332,412$734,129$5,897,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$4,037,362$3,621,118$1,515,347$1,412,040$2,701,801$254,365$476,304$451,616$5,905,806afr-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$1,548,554$1,598,834$1,586,450$-12,3843.3%Yes
2020$1,598,834$1,684,000$1,670,387$-13,6135.3%Yes
2021$1,684,000$2,182,043$1,719,195$-462,84829.6%Yes
2022$2,182,043$2,243,701$2,246,703$3,0022.8%Yes
2023$2,243,701$2,583,551$2,309,413$-274,13815.2%Yes
2024$2,583,551$2,791,218$2,672,995$-118,2238%Yes
2025$2,791,218$2,839,447$2,886,155$46,7081.7%Yes
2026$2,839,447$1,874,881$2,957,512$1,082,631-34%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.

OSC Fiscal Stress Monitoring System

FYStress designationFiscal scoreEnvironmental ratingEnv. scoreSource
2019No Designation5No Designation6.7fsms-muni-2019 ⓘ
2020No Designation8.3No Designation6.7fsms-muni-2020 ⓘ
2021Not filed–––fsms-muni-2021 ⓘ
2022Not filed–––fsms-muni-2022 ⓘ
2023No Designation8.3No Designation23.3fsms-muni-2023 ⓘ
2024No Designation10No Designation10fsms-muni-2024 ⓘ
2025No Designation5No Designation10fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 12% ($297,274 of $2,482,000) fsms-ind1-muni-2023 ⓘ · FY2024 17.3% ($597,252 of $3,441,988) fsms-ind1-muni-2024 ⓘ · FY2025 26.1% ($759,753 of $2,914,353) fsms-ind1-muni-2025 ⓘ

OSC audits (1)

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

Profile data as JSON: /api/entity/wayne-county/huron.json