0.0
Fiscal Stress
FY 2025
0.0
Socio-Dem. Stress
FY 2025
1,864
Enrollment
FY 2024
$31,778
Per-Pupil Spending
FY 2024
38.6%
State Aid Dependency
FY 2024
2.4%
Admin Overhead
FY 2024
Tax Snapshot (Beta)
Beta: source-backed tax context only. This is not a personalized tax-burden estimate.
Current source-backed tax context for New York and Lewiston-Porter Central School District.
| Component | Summary | Effective | Coverage | Sources |
|---|---|---|---|---|
| NY state personal income tax | NY uses a progressive bracket schedule (4.00% to 10.90% on the current IT-201 schedule). | Tax year 2025 schedule; statutory update starts for tax years beginning after 2025. | Source verified | IT-201-I (2025 PDF); Tax Law §601 |
| NY state sales and use tax (base) | NY state base sales and use tax rate is 4%; local rates are additive by jurisdiction. | In effect as of January 1, 2026. | Loaded | New York State Department of Taxation and Finance sales tax rates |
| NY state-level property tax policy | In New York, real property tax is raised and spent locally by counties, cities, towns, villages, school districts, and special districts; there is no single statewide property-tax rate. | Property-tax guidance page updated July 26, 2024 (accessed April 19, 2026). | Needs review | NY property taxes overview; ORPTS tax bill calculation guide |
Financial Trends
Curated financial dashboard (2013–2025)
Key Indicators
$31,779
(2024)
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2019
2024
2.43%
(2024)
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2019
2024
38.63%
(2024)
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2015
2024
0 = healthy · 100 = significant stress
0.0
(2025)
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2013
2025
9.9%
(2024)
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2019
2024
Revenue Sources
$27,138,412
(2024)
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2015
2024
$21,433,083
(2024)
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2015
2024
$1,400,963
(2024)
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2015
2024
$2,469,903
(2024)
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2015
2024
Spending Breakdown
42.5%
(2024)
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2019
2024
2.4%
(2024)
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2019
2024
2.2%
(2024)
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2019
2024
5.6%
(2024)
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2019
2024
15.1%
(2024)
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2019
2024
Per-Pupil Detail
$13,519
(2024)
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2015
2024
$19,230
(2024)
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2015
2024
$14,559
(2024)
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2015
2024
Balance Sheet
$35,844,622
(2024)
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2015
2024
Total taxable property value
$2,354,942,638
(2024)
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2015
2024
Financial Documents (23)
| Year | Title | Type |
|---|---|---|
| 2025 | Lewiston-Porter Central School District FSMS Report 2025 | FSMS_MONITORING |
| 2024 | Lewiston-Porter Central School District OSC Annual Financial Report 2024 | OSC_SCHOOL_AFR |
| 2024 | Lewiston-Porter Central School District FSMS Report 2024 | FSMS_MONITORING |
| 2023 | Lewiston-Porter Central School District OSC Annual Financial Report 2023 | OSC_SCHOOL_AFR |
| 2023 | Lewiston-Porter Central School District FSMS Report 2023 | FSMS_MONITORING |
Governance & Structure
- Structure
- Not specified
- Fiscal Autonomy
- Not specified
- ICMA Recognition
- —
- Notes
- County: Niagara
- OSC Code
290646400100
- Legal Type
- Central
- Board Selection
- Executive
Geographic Relationships
This entity is within
- Wholly within: New York
- Wholly within: Niagara County
- Partly within: Niagara University
- Partly within: Ransomville
- Partly within: Town of Lewiston (Niagara County)
- Partly within: Town of Porter (Niagara County)
- Partly within: Village of Lewiston (Niagara County)
- Partly within: Village of Youngstown (Niagara County)