{
 "metadata": {
  "source": "CT Office of Policy and Management — Municipal Fiscal Indicators (Uniform Chart of Accounts program)",
  "dataset_id": "ej6f-y2wf",
  "dataset_name": "Municipal Fiscal Indicators: Individual Town Data, 2014-2023",
  "landing_page": "https://data.ct.gov/d/ej6f-y2wf",
  "source_url": "https://data.ct.gov/resource/ej6f-y2wf.json",
  "program_page": "https://portal.ct.gov/opm/igp-munfins/municipal-financial-services/municipal-fiscal-indicators",
  "pulled": "2026-08-25",
  "dataset_last_updated": "2026-03-03",
  "recipe": "python Data/fetch_ct_ucoa.py (Python 3, standard library, no API key)",
  "row_count_source": 1700,
  "entity_count": 170,
  "entity_note": "170 entities = 169 towns plus Groton (City), a sub-municipality reported separately from Groton (Town).",
  "fiscal_year_note": "OPM fiscal_year_end Y = the fiscal year ending June 30 of year Y. 2023 = FY 2022-23.",
  "basis_note": "Audited year-end ACTUAL expenditures and revenues across governmental funds, compiled from the ACFRs municipalities file with OPM. This is NOT the adopted general-fund budget used elsewhere on this site: OPM totals are gross of grant pass-throughs (ESSER, Title I, IDEA, food service) and therefore run several million dollars higher for Berlin. The two series are not interchangeable.",
  "self_reporting_note": "OPM compiled the figures itself through FY 2019; from FY 2020 forward municipalities self-report their own audited data.",
  "revaluation_note": "Nominal mill rates step down when a town revalues. Use equalized_mill_rate for comparisons across towns or across time. Revaluation grand list years for Berlin: 2002, 2007, 2012, 2017, 2022.",
  "coverage": "FY 2013-14 through FY 2022-23. This is the full span OPM publishes town-by-town as of the pull date; FY 2023-24 and FY 2024-25 are not yet released.",
  "fields": {
   "population_state_dept_of_public_health": "Population, CT Dept of Public Health estimate",
   "school_enrollment_average": "Average Daily Membership enrollment, CT State Dept of Education",
   "unemployment_annual_average": "Unemployment rate, annual average (0-1)",
   "equalized_net_grand_list": "Equalized net grand list (grand list restated to full fair market value)",
   "equalized_mill_rate": "Equalized mill rate — tax per $1,000 of fair market value; comparable across towns and across revaluation cycles",
   "net_grand_list": "Net taxable grand list as assessed (70% of market value at last revaluation)",
   "mill_rate_real_estate_personal": "Nominal mill rate on real estate and personal property",
   "total_taxes_collected_as": "Total taxes collected as a share of total outstanding (0-1)",
   "property_tax_revenues": "Property tax revenues",
   "intergovernmental_revenues": "Intergovernmental revenues (state and federal aid)",
   "total_revenues": "Total revenues",
   "total_revenues_and_other": "Total revenues and other financing sources",
   "education_expenditures": "Education expenditures",
   "operating_expenditures": "Operating (non-education) expenditures",
   "total_expenditures": "Total expenditures",
   "total_expenditures_and_other": "Total expenditures and other financing uses",
   "unassigned": "Unassigned fund balance",
   "total_fund_balance": "Total fund balance (deficit)",
   "net_pension_liability": "Net pension liability",
   "net_opeb_liability": "Net OPEB (retiree health) liability",
   "bonded_long_term_debt": "Bonded long-term debt outstanding",
   "annual_debt_service": "Annual debt service (principal and interest paid)"
  },
  "groups_note": "Surrounding towns = The towns sharing a land border with Berlin; DRG D = The official 2006 CT SDE District Reference Group this town belongs to. Group medians exclude Berlin."
 },
 "target": "Berlin",
 "fiscal_year_end": [
  "2014",
  "2015",
  "2016",
  "2017",
  "2018",
  "2019",
  "2020",
  "2021",
  "2022",
  "2023"
 ],
 "fiscal_years": [
  "13-14",
  "14-15",
  "15-16",
  "16-17",
  "17-18",
  "18-19",
  "19-20",
  "20-21",
  "21-22",
  "22-23"
 ],
 "groups": {
  "surrounding": [
   "Berlin",
   "Cromwell",
   "Meriden",
   "Middletown",
   "New Britain",
   "Newington",
   "Rocky Hill",
   "Southington"
  ],
  "drg_d": [
   "Berlin",
   "Bethel",
   "Branford",
   "Clinton",
   "Colchester",
   "Cromwell",
   "East Granby",
   "East Hampton",
   "East Lyme",
   "Ledyard",
   "Milford",
   "New Milford",
   "Newington",
   "North Haven",
   "Old Saybrook",
   "Rocky Hill",
   "Shelton",
   "Southington",
   "Stonington",
   "Wallingford",
   "Waterford",
   "Watertown",
   "Wethersfield",
   "Windsor"
  ]
 },
 "medians": {
  "surrounding": {
   "population_state_dept_of_public_health": [
    43815,
    43817,
    43685,
    43863,
    43807,
    43834,
    43447,
    43500,
    43753,
    43743
   ],
   "school_enrollment_average": [
    5129.58,
    5116.85,
    5016.6,
    4983.04,
    4854.64,
    4850.84,
    4822.67,
    4602.35,
    4535.8,
    4508.24
   ],
   "unemployment_annual_average": [
    0.0573,
    0.0487,
    0.0451,
    0.0412,
    0.0342,
    0.033,
    0.0736,
    0.057,
    0.039,
    0.031
   ],
   "equalized_net_grand_list": [
    3651832566,
    3834827702,
    3863277039,
    3732257306,
    3912907248,
    4227649658,
    4301131554,
    4450468320,
    5084900743,
    5745252093
   ],
   "equalized_mill_rate": [
    23.0421,
    23.1038,
    23.6724,
    24.3467,
    24.0574,
    24.0417,
    25.2271,
    24.7655,
    22.4177,
    19.8176
   ],
   "net_grand_list": [
    2536619686,
    2548042597,
    2550822204,
    2608593874,
    2609986139,
    2651729516,
    2684288510,
    2684633277,
    2765341316,
    2844090904
   ],
   "mill_rate_real_estate_personal": [
    30.75,
    32.7,
    32.6,
    33.3,
    33.9,
    34.8,
    36.0,
    35.8,
    35.7,
    34.52
   ],
   "total_taxes_collected_as": [
    0.9734,
    0.9788,
    0.9774,
    0.9808,
    0.9794,
    0.9725,
    0.9803,
    0.9742,
    0.9698,
    0.9705
   ],
   "property_tax_revenues": [
    98375000,
    106476000,
    106083000,
    109846000,
    111962000,
    119925000,
    123301000,
    126045000,
    128341000,
    130750000
   ],
   "intergovernmental_revenues": [
    33581000,
    31392000,
    33321000,
    40266000,
    38324000,
    28297000,
    36874000,
    36649000,
    38213000,
    40292000
   ],
   "total_revenues": [
    141396000,
    144100000,
    150107000,
    161938000,
    164995000,
    157602000,
    168787000,
    170270000,
    176011000,
    183148000
   ],
   "total_revenues_and_other": [
    142185000,
    156662000,
    150640000,
    162044000,
    165324000,
    157626000,
    168787000,
    171089000,
    176020000,
    183455000
   ],
   "education_expenditures": [
    82259000,
    82531000,
    85369000,
    93117000,
    95986000,
    87910000,
    98362000,
    99303000,
    103269000,
    106636000
   ],
   "operating_expenditures": [
    41398000,
    52748000,
    45923000,
    47197000,
    47339000,
    47949000,
    49484000,
    50557000,
    51317000,
    53573000
   ],
   "total_expenditures": [
    132429000,
    135279000,
    141467000,
    151716000,
    153142000,
    150512000,
    161018000,
    162110000,
    167719000,
    176177000
   ],
   "total_expenditures_and_other": [
    140540000,
    149959000,
    149232000,
    159552000,
    163378000,
    154121000,
    165076000,
    172380000,
    172287000,
    180971000
   ],
   "unassigned": [
    15183000,
    15999000,
    16664792,
    16839359,
    15278000,
    19258000,
    17777000,
    21440368,
    22518000,
    26669000
   ],
   "total_fund_balance": [
    17526836,
    17668570,
    20515000,
    21244000,
    21545000,
    24996000,
    22277000,
    24132000,
    24336000,
    27917000
   ],
   "net_pension_liability": [
    null,
    12531000,
    10270000,
    17621000,
    13483000,
    48388000,
    54153000,
    39102000,
    37614000,
    67725000
   ],
   "net_opeb_liability": [
    null,
    null,
    null,
    null,
    38475000,
    41150000,
    48873000,
    43314710,
    34761000,
    34383000
   ],
   "bonded_long_term_debt": [
    70905000,
    90559000,
    86354000,
    92642000,
    103058000,
    107906000,
    101847000,
    126738000,
    116917000,
    134399000
   ],
   "annual_debt_service": [
    6850000,
    8358000,
    9428000,
    11668000,
    12375000,
    12282000,
    12228000,
    13446324,
    13218000,
    13831000
   ],
   "total_expenditures_per_capita": [
    3309.67,
    3466.04,
    3466.29,
    3585.75,
    3731.92,
    3533.2,
    3706.77,
    3815.24,
    3844.12,
    4038.82
   ],
   "bonded_long_term_debt_per_capita": [
    1507.24,
    1936.84,
    1841.72,
    2653.85,
    2484.32,
    2332.7,
    2344.17,
    2913.52,
    2672.21,
    3056.48
   ]
  },
  "drg_d": {
   "population_state_dept_of_public_health": [
    20094,
    20021,
    20119,
    20105,
    20145,
    20115,
    20780,
    20746,
    20712,
    20708
   ],
   "school_enrollment_average": [
    2946.04,
    2879.53,
    2901.53,
    2920.08,
    2838.72,
    2876.87,
    2814.83,
    2687.3,
    2687.9,
    2688.46
   ],
   "unemployment_annual_average": [
    0.0573,
    0.0487,
    0.0441,
    0.0403,
    0.0334,
    0.0319,
    0.0716,
    0.0563,
    0.0365,
    0.0284
   ],
   "equalized_net_grand_list": [
    3147128675,
    3153114691,
    3193390993,
    3284001676,
    3392683688,
    3379119934,
    3330529179,
    3479972719,
    4074457778,
    4593540378
   ],
   "equalized_mill_rate": [
    19.4288,
    19.6664,
    19.5786,
    20.7662,
    20.7041,
    21.2222,
    20.6666,
    20.3796,
    19.925,
    17.18
   ],
   "net_grand_list": [
    2488991824,
    2205813324,
    2219086904,
    2213858430,
    2246098070,
    2255912729,
    2321469775,
    2336707216,
    2365265780,
    2762016718
   ],
   "mill_rate_real_estate_personal": [
    26.6,
    28.1,
    29.14,
    29.64,
    30.53,
    30.54,
    31.18,
    30.72,
    30.33,
    29.83
   ],
   "total_taxes_collected_as": [
    0.976,
    0.9783,
    0.9784,
    0.9787,
    0.9811,
    0.9813,
    0.9803,
    0.9818,
    0.9811,
    0.9814
   ],
   "property_tax_revenues": [
    58682339,
    59900954,
    61102747,
    63824640,
    65847448,
    68994399,
    72368801,
    74898728,
    76664404,
    79425413
   ],
   "intergovernmental_revenues": [
    14565184,
    14231113,
    14377198,
    17841944,
    17287467,
    15113964,
    15273567,
    15952126,
    16642283,
    17754473
   ],
   "total_revenues": [
    74729636,
    74469096,
    76575748,
    81877751,
    83690663,
    84789229,
    87681791,
    91109820,
    93265192,
    98981138
   ],
   "total_revenues_and_other": [
    74737636,
    79923006,
    76575748,
    86134320,
    83690663,
    85115973,
    87681791,
    97906442,
    106279160,
    102143237
   ],
   "education_expenditures": [
    48126767,
    49709355,
    50487799,
    54395836,
    55307084,
    52354500,
    56225266,
    56903477,
    58640004,
    60319158
   ],
   "operating_expenditures": [
    32415824,
    31490585,
    30987212,
    31626977,
    32799396,
    35341076,
    33670826,
    35668013,
    36234304,
    39481114
   ],
   "total_expenditures": [
    71144751,
    73155424,
    74316775,
    79069940,
    81562832,
    82499607,
    85610477,
    90440309,
    94748714,
    101098489
   ],
   "total_expenditures_and_other": [
    72035280,
    79580022,
    74835018,
    86058547,
    83402563,
    85436629,
    85831644,
    99720509,
    106215028,
    101398489
   ],
   "unassigned": [
    8062822,
    10138379,
    8016125,
    9416756,
    11466236,
    12944361,
    12561561,
    12813487,
    13207559,
    14510180
   ],
   "total_fund_balance": [
    12945954,
    11631678,
    11922864,
    12114517,
    12291646,
    14067783,
    14678699,
    15109224,
    15751164,
    17367271
   ],
   "net_pension_liability": [
    null,
    9528785,
    10611774,
    11339788,
    11665704,
    12515192,
    15944688,
    11187259,
    16924529,
    18472782
   ],
   "net_opeb_liability": [
    null,
    null,
    null,
    null,
    14438393,
    14747333,
    12755522,
    16267950,
    13073373,
    11905245
   ],
   "bonded_long_term_debt": [
    31114000,
    38212389,
    37176199,
    38340000,
    39105000,
    43090000,
    52140000,
    53708787,
    52840603,
    49640324
   ],
   "annual_debt_service": [
    4511000,
    4729000,
    5129384,
    5412121,
    4995845,
    6040679,
    6096999,
    6947371,
    6350502,
    6398058
   ],
   "total_expenditures_per_capita": [
    3550.66,
    3611.23,
    3715.1,
    3951.72,
    4067.04,
    3945.93,
    4100.58,
    4139.08,
    4354.04,
    4409.15
   ],
   "bonded_long_term_debt_per_capita": [
    1490.76,
    1683.06,
    1493.91,
    2251.24,
    2224.6,
    2386.4,
    2752.79,
    2634.01,
    2395.55,
    2364.06
   ]
  }
 },
 "drg_key": "drg_d",
 "drg_letter": "D"
}