{"fid":"columbia-county/taghkanic","entity_id":"columbia-county/taghkanic","name":"Town of Taghkanic","kind":"town","kind_label":"Town","county":"Columbia","region":"mid-hudson","osc_code":"100382000000","beds":null,"match":"matched","in_asr_manifest":false,"in_batch3":false,"osc_name":"Town of Taghkanic","population":{"value":1257,"year":2025,"base2020":1233,"src":"popest-2025","loc":"Taghkanic town, SUMLEV 061"},"series":[{"year":2019,"pe":"2019-12-31","op_rev":1770326,"op_exp":1426468,"gf_rev":689567,"gf_exp":470664,"gf_rev_all":689567,"gf_exp_all":470664,"prop_tax":955687,"sales_tax":276813,"state_aid":205182,"federal_aid":0,"debt_service":46085,"exp_by":{"General Government":248198,"Public Safety":191505,"Transportation":665001,"Culture and Recreation":1925,"Employee Benefits":273754,"Debt Service":46085},"rev_by":{"Real Property Taxes and Assessments":948979,"Other Real Property Tax Items":6708,"Sales and Use Tax":276813,"Charges for Services":14628,"Charges to Other Governments":11290,"Use and Sale of Property":12128,"Other Local Revenues":294598,"State Aid":205182,"Federal Aid":0},"debt_end":409339,"debt_by":{"Bond":409339},"debt_src":"debt-2019","src":"afr-2019","file":"2019_Town.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":1729057,"op_exp":1363277,"gf_rev":661343,"gf_exp":450798,"gf_rev_all":661343,"gf_exp_all":450798,"prop_tax":963642,"sales_tax":285257,"state_aid":189231,"federal_aid":0,"debt_service":45164,"exp_by":{"General Government":239349,"Public Safety":155793,"Transportation":626976,"Culture and Recreation":3000,"Employee Benefits":292995,"Debt Service":45164},"rev_by":{"Real Property Taxes and Assessments":954707,"Other Real Property Tax Items":8935,"Sales and Use Tax":285257,"Charges for Services":15883,"Charges to Other Governments":9098,"Use and Sale of Property":32235,"Other Local Revenues":233711,"State Aid":189231},"debt_end":375227,"debt_by":{"Bond":375227},"debt_src":"debt-2020","src":"afr-2020","file":"2020_Town.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":2092972,"op_exp":1869270,"gf_rev":876851,"gf_exp":441403,"gf_rev_all":876851,"gf_exp_all":441403,"prop_tax":969330,"sales_tax":347951,"state_aid":342056,"federal_aid":0,"debt_service":44243,"exp_by":{"General Government":230889,"Public Safety":198159,"Transportation":1115872,"Culture and Recreation":3000,"Employee Benefits":277107,"Debt Service":44243},"rev_by":{"Real Property Taxes and Assessments":961512,"Other Real Property Tax Items":7818,"Sales and Use Tax":347951,"Charges for Services":18765,"Charges to Other Governments":9766,"Use and Sale of Property":14573,"Other Local Revenues":390531,"State Aid":342056},"debt_end":341115,"debt_by":{"Bond":341115},"debt_src":"debt-2021","src":"afr-2021","file":"2021_Town.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":1986307,"op_exp":2267110,"gf_rev":884134,"gf_exp":608219,"gf_rev_all":884134,"gf_exp_all":1013686,"prop_tax":970744,"sales_tax":367968,"state_aid":352490,"federal_aid":30683,"debt_service":43322,"exp_by":{"General Government":302296,"Public Safety":205146,"Transportation":1440839,"Culture and Recreation":3000,"Employee Benefits":272507,"Debt Service":43322},"rev_by":{"Real Property Taxes and Assessments":962750,"Other Real Property Tax Items":7994,"Sales and Use Tax":367968,"Charges for Services":35090,"Charges to Other Governments":14017,"Use and Sale of Property":-124752,"Other Local Revenues":340067,"State Aid":352490,"Federal Aid":30683},"debt_end":793019,"debt_by":{"Bond":793019},"debt_src":"debt-2022","src":"afr-2022","file":"2022_Town.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":2104130,"op_exp":2032744,"gf_rev":792872,"gf_exp":616693,"gf_rev_all":792872,"gf_exp_all":616693,"prop_tax":990571,"sales_tax":370216,"state_aid":320024,"federal_aid":14765,"debt_service":134140,"exp_by":{"General Government":351724,"Public Safety":195704,"Transportation":1034204,"Culture and Recreation":3000,"Employee Benefits":313972,"Debt Service":134140},"rev_by":{"Real Property Taxes and Assessments":982567,"Other Real Property Tax Items":8004,"Sales and Use Tax":370216,"Charges for Services":25505,"Charges to Other Governments":11820,"Use and Sale of Property":68563,"Other Local Revenues":302666,"State Aid":320024,"Federal Aid":14765},"debt_end":689476,"debt_by":{"Bond":689476},"debt_src":"debt-2023","src":"afr-2023","file":"2023_Town.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-12-31","op_rev":2111666,"op_exp":2116080,"gf_rev":764370,"gf_exp":626253,"gf_rev_all":766502,"gf_exp_all":629313,"prop_tax":1021709,"sales_tax":362736,"state_aid":362357,"federal_aid":29959,"debt_service":130032,"exp_by":{"General Government":312829,"Public Safety":231613,"Transportation":1120728,"Community Services":705,"Culture and Recreation":7780,"Employee Benefits":312393,"Debt Service":130032},"rev_by":{"Real Property Taxes and Assessments":1015369,"Other Real Property Tax Items":6340,"Sales and Use Tax":362736,"Charges for Services":32727,"Charges to Other Governments":11039,"Use and Sale of Property":125812,"Other Local Revenues":165327,"State Aid":362357,"Federal Aid":29959},"debt_end":585932,"debt_by":{"Bond":585932},"debt_src":"debt-2024","src":"afr-2024","file":"2024_Town.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-12-31","op_rev":2392631,"op_exp":2422856,"gf_rev":944354,"gf_exp":637962,"gf_rev_all":947299,"gf_exp_all":694501,"prop_tax":1039753,"sales_tax":390453,"state_aid":400550,"federal_aid":53867,"debt_service":128868,"exp_by":{"General Government":337022,"Public Safety":240256,"Transportation":1421954,"Community Services":4373,"Culture and Recreation":9088,"Employee Benefits":281295,"Debt Service":128868},"rev_by":{"Real Property Taxes and Assessments":1033956,"Other Real Property Tax Items":5797,"Sales and Use Tax":390453,"Charges for Services":43256,"Charges to Other Governments":10631,"Use and Sale of Property":201600,"Other Local Revenues":252521,"State Aid":400550,"Federal Aid":53867},"debt_end":482389,"debt_by":{"Bond":482389},"debt_src":"debt-2025","src":"afr-2025","file":"2025_Town.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":961512.07,"own_levy":719199.97,"full_value":362383112,"rate":2.6533026461785,"sheet":"Town","src":"taxtable-2021"},{"year":2022,"levy":962750.19,"own_levy":719200.36,"full_value":360689489,"rate":2.66919391709804,"sheet":"Town","src":"taxtable-2022"},{"year":2023,"levy":982567.04,"own_levy":740775.88,"full_value":449062891,"rate":2.1880388241655,"sheet":"Town","src":"taxtable-2023"},{"year":2024,"levy":1015369.1,"own_levy":757162.09,"full_value":460027587,"rate":2.20719176130626,"sheet":"Town","src":"taxtable-2024"},{"year":2025,"levy":1033956.15,"own_levy":772305.26,"full_value":478912483,"rate":2.15896679811539,"sheet":"Town","src":"taxtable-2025"},{"year":2026,"levy":772304.95,"own_levy":772304.95,"full_value":559334038,"rate":1.38075800421787,"sheet":"Town","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":947991,"proposed":948978,"limit":983956,"diff":34978,"override":false,"levy_growth_pct":0.1,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":948978,"proposed":954707,"limit":984855,"diff":30148,"override":false,"levy_growth_pct":0.6,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":954707,"proposed":961512,"limit":992816,"diff":31304,"override":false,"levy_growth_pct":0.71,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":961512,"proposed":961968,"limit":1018690,"diff":56722,"override":false,"levy_growth_pct":0.05,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":961968,"proposed":982567,"limit":997870,"diff":15303,"override":false,"levy_growth_pct":2.14,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":982567,"proposed":1015369,"limit":1022303,"diff":6934,"override":false,"levy_growth_pct":3.34,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":1015369,"proposed":1015369,"limit":1046883,"diff":31514,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":1015369,"proposed":772305,"limit":1051388,"diff":279083,"override":false,"levy_growth_pct":-23.94,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":772305,"proposed":806997,"limit":806997,"diff":0,"override":false,"levy_growth_pct":4.49,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2019"},{"year":2020,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2020"},{"year":2021,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":10,"src":"fsms-muni-2021"},{"year":2022,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":26.7,"src":"fsms-muni-2022"},{"year":2023,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":13.3,"src":"fsms-muni-2023"},{"year":2024,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":13.3,"src":"fsms-muni-2024"},{"year":2025,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":13.3,"src":"fsms-muni-2025"}],"fb":[{"year":2023,"ratio":1.0586,"fb":1883805,"exp":1779452,"xfer":null,"src":"fsms-ind1-muni-2023"},{"year":2024,"ratio":1.1665,"fb":2147630,"exp":1841043,"xfer":null,"src":"fsms-ind1-muni-2024"},{"year":2025,"ratio":0.9511,"fb":2121248,"exp":2230308,"xfer":null,"src":"fsms-ind1-muni-2025"}],"fsms_not_filed":null,"audits":[],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":1257,"denom_kind":"capita","afr_year":2025,"op_exp":2422856,"op_rev":2392631,"op_exp_per":1927,"prop_tax_per":827,"state_aid_share":16.7,"sales_tax_share":16.3,"prop_tax_share":43.5,"debt_service_share":5.3,"debt_end":482389,"debt_per":384,"exp_growth_5y":29.6,"rev_growth_5y":14.3,"gf_result":252798,"fb_ratio":95.1,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":6.7,"fsms_env":"No Designation","levy_latest":772304.95,"levy_year":2026,"levy_growth":-19.7,"levy_growth_span":"2021–2026","fv_rate":1.38,"cap_overrides":[],"cap_exceeded":[],"audit_count":0,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":1105.5,"pctile":89,"n":114},"prop_tax_per":{"median":579,"pctile":69,"n":114},"debt_per":{"median":415,"pctile":48,"n":97},"debt_service_share":{"median":3.9,"pctile":70,"n":114},"state_aid_share":{"median":10.6,"pctile":77,"n":114},"sales_tax_share":{"median":7.1,"pctile":75,"n":114},"fb_ratio":{"median":40.1,"pctile":86,"n":104},"exp_growth_5y":{"median":27.3,"pctile":57,"n":111},"levy_growth":{"median":14.4,"pctile":3,"n":114},"fsms_score":{"median":3.3,"pctile":69,"n":97}},"flags":[{"id":"fb_high","label":"High fund balance","detail":"OSC FSMS: assigned + unassigned general fund balance was 95.1% of gross expenditures (FY 2025); threshold > 50%.","src":["fsms-ind1-muni-2025"]}]}