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Local Government Data Search - FAQs
  1. Can I download the data for local governments?
  2. What is the source of local government data?
  3. How often is the data updated?
  4. Is this actual data or just estimated?
  5. What does a zero dollar value ($0) mean in a data set?
  6. What does a dash (-) mean in a data set?
  7. How can there be “No Data Available” when the fiscal year has already passed?
  8. What year do I select if the fiscal year spans more than one calendar year (for example, from April 1 – March 31)?
  9. Are industrial development agencies (IDAs) and local development corporations (LDCs) included in the data sets?
  10. Are special districts included in the data sets?
  11. Where can I find local government debt limit, full valuation, and taxable real property information?
  12. Do the financial categories include the information of all funds?
  13. Why is there a difference between the real property tax levy in the tax limit report and the real property taxes in the revenues report?
  14. If a local government’s expenditures exceed its revenues, does that mean it has an operating deficit?

1. Can I download the data for local governments?
Yes, see Financial Data for Local Governments to download data from the Office of the State Comptroller’s website.
2. What is the source of local government data?

Property Tax Cap Report

Source: Annual Property Tax Cap Form filed by the local government before the adoption of the budget.

Revenues and Expenditures Report, Balance Sheet Report and Debt Report

Source: Annual Update Document filed by the local government after the end of the local fiscal year.

Tax Limit Report

Source: Constitutional Tax Limit Form filed by the local government before the adoption of the budget.

3. How often is the data updated?
Financial data for local governments is updated daily. You can check for the “Date Last Updated” at the bottom of Local Government Introduction.
4. Is this actual data or just estimated?

Property Tax Cap Report

This report contains both budgeted and actual data.

Constitutional Tax Limit Report

This report contains budgeted data.

Revenues and Expenditures Report, Balance Sheet Report and Debt Report

This is actual data reported by local governments in their annual financial reports. It is not budgeted or estimated.

5. What does a zero dollar value ($0) mean in a data set?
This means that the local government did not report any expenditures or revenues for that specific category and entered $0. It does not mean that there is missing data.
6. What does a dash (-) mean in a data set?
This means that no data was reported for that specific category.
7. How can there be “No Data Available” when the fiscal year has already passed?
Generally, local governments have up to 120 days from the end of their fiscal year to file their annual financial reports. Once filed, the reports must then undergo a screening process and varying levels of review by the Office of the State Comptroller before they are released.
8. What year do I select if the fiscal year spans more than one calendar year (for example, from April 1 – March 31)?

Select the year of the fiscal year end date.

For example, if the fiscal year end date is June 30, 2014 or December 31, 2014, select “2014.”

To find the fiscal year end date of a local government, see Annual Report Filing Deadlines from the Office of the State Comptroller’s website.

9. Are industrial development agencies (IDAs) and local development corporations (LDCs) included in the data sets?
No, they are not included.
10. Are special districts included in the data sets?

Yes, special districts are included.

Dependent special districts are operated by the boards of their sponsoring towns and are included as part of the town’s report.

Independent special districts are governed by a separate board of commissioners and are required to file annual financial reports and property tax cap forms with the Office of the State Comptroller. To find these districts, select “Special Purpose Unit” as the class category when searching.

11. Where can I find local government debt limit, full valuation, and taxable real property information?
See Financial Data for Local Governments to download this information from the Office of the State Comptroller’s website.
12. Do the financial categories include the information of all funds?
Yes, all funds are included except for fiduciary funds. This is because they typically account for assets held by the government in an agency or trust capacity.
13. Why is there a difference between the real property tax levy in the tax limit report and the real property taxes in the revenues report?
The tax limit report is based on budgeted data that was reported prior to budget adoption, while the revenues report is based on actual data reported after the end of the fiscal year.
14. If a local government’s expenditures exceed its revenues, does that mean it has an operating deficit?
No, not necessarily. Funding sources that are not classified as revenues, such as the appropriation of fund balance, could account for the difference.