{"key": "local-issuers", "version": "1", "title": "Local Government Borrowers", "summary": "Local government borrowers, with published values and stable field names.", "grain": "local government at its latest reported fiscal year", "source": "BRB published debt tables and Data Center counting rules", "scopes": ["all", "fy", "selection"], "scope_parameter": "fy", "issuer_field": "issuer_id", "as_of": "2026-09-09", "rows": 3588, "fields": [{"key": "issuer_id", "label": "Issuer ID", "type": "text", "unit": "", "definition": "Stable issuer identifier assigned by the source.", "blank": "Not reported by the source.", "source_column": "GovernmentId"}, {"key": "fy", "label": "Fiscal year", "type": "fy", "unit": "ending year", "definition": "Fiscal year named for its ending year; September 1 through August 31 in Texas.", "blank": "Not reported by the source.", "source_column": "FiscalYear"}, {"key": "name", "label": "Government", "type": "text", "unit": "", "definition": "Name of the local government whose borrowing is reported.", "blank": "Not reported by the source.", "source_column": "GovernmentName"}, {"key": "name_url", "label": "Issue page", "type": "url", "unit": "URL", "definition": "Site address of the issue’s published terms and balances.", "blank": "Not reported by the source.", "source_column": "Computed: issue page address"}, {"key": "kind", "label": "Issuer type", "type": "text", "unit": "", "definition": "Classification of the issuing government.", "blank": "Not reported by the source.", "source_column": "GovernmentType"}, {"key": "counties", "label": "Counties", "type": "text", "unit": "", "definition": "Counties listed by the source for this government, separated by semicolons.", "blank": "Not reported by the source.", "source_column": "County"}, {"key": "principal", "label": "Principal outstanding", "type": "money", "unit": "dollars", "definition": "Principal still owed at the fiscal year end shown.", "blank": "Not reported by the source.", "source_column": "TotalPrincipalOutstanding"}, {"key": "per_capita", "label": "Principal per resident", "type": "money", "unit": "dollars", "definition": "Principal outstanding divided by reported population for the same fiscal year.", "blank": "Not reported: principal or a positive population denominator is unavailable.", "source_column": "Computed: principal / population"}, {"key": "per_ada", "label": "Principal per student (ADA)", "type": "money", "unit": "dollars", "definition": "School district principal divided by reported average daily attendance for the same year.", "blank": "Not reported or not applicable. Not applicable outside school districts, or principal/attendance is not reported.", "source_column": "Computed: principal / ADA"}, {"key": "tax_is", "label": "I&S tax rate", "type": "rate", "unit": "dollars per $100 of taxable value", "definition": "Interest and sinking fund tax rate per $100 of taxable value; zero total tax rate means no property tax rate.", "blank": "Not reported, or not applicable because the government has no property tax rate.", "source_column": "TaxRateIS"}, {"key": "tax_total", "label": "Total tax rate", "type": "rate", "unit": "dollars per $100 of taxable value", "definition": "Total property tax rate per $100 of taxable value; zero total rate means no property tax rate.", "blank": "Not reported, or not applicable because the government has no property tax rate.", "source_column": "TaxRateTotal"}, {"key": "taxable_value", "label": "Taxable value", "type": "money", "unit": "dollars", "definition": "Taxable assessed property value reported for the government and fiscal year.", "blank": "Not reported by the source.", "source_column": "TaxableValue"}, {"key": "issues_outstanding", "label": "Issues outstanding", "type": "int", "unit": "count", "definition": "Number of loaded issues reporting an outstanding balance for this issuer.", "blank": "Not reported by the source.", "source_column": "Loaded issue count"}, {"key": "last_closed", "label": "Last issue closed", "type": "date", "unit": "Central Time date", "definition": "Latest closing date among loaded issues with an issuance fiscal year.", "blank": "Not reported by the source.", "source_column": "ClosingDate"}, {"key": "sold", "label": "Issues sold", "type": "int", "unit": "count", "definition": "Count of loaded issues with a reported fiscal year of issuance.", "blank": "Not reported by the source.", "source_column": "Loaded issuance count"}], "links": {"metadata": "/api/v1/datasets/local-issuers/", "rows": "/api/v1/datasets/local-issuers/rows/", "dictionary": "/data/dictionary/#local-issuers", "csv": "/data/downloads/local-issuers.csv", "xlsx": "/data/downloads/local-issuers.xlsx"}}