{"fid":"columbia-county/village-kinderhook","entity_id":"columbia-county/village-kinderhook","name":"Village of Kinderhook","kind":"village","kind_label":"Village","county":"Columbia","region":"mid-hudson","osc_code":"100443802530","beds":null,"match":"matched","in_asr_manifest":false,"in_batch3":false,"osc_name":"Village of Kinderhook","population":{"value":1134,"year":2025,"base2020":1173,"src":"popest-2025","loc":"Kinderhook village, SUMLEV 162"},"series":[{"year":2019,"pe":"2019-05-31","op_rev":1009766.58,"op_exp":952671.41,"gf_rev":886392.68,"gf_exp":836725.93,"gf_rev_all":901229.68,"gf_exp_all":836725.93,"prop_tax":341798.22000000003,"sales_tax":326257.11,"state_aid":31316.87,"federal_aid":1217.03,"debt_service":111972.08,"exp_by":{"General Government":266986.07,"Public Safety":89225.48,"Health":350.24,"Transportation":133396.2,"Economic Development":15018.23,"Culture and Recreation":52689.88,"Sanitation":106376.27,"Community Services":7822.06,"Employee Benefits":89186.12,"Debt Service":111972.08,"Utilities":79648.78},"rev_by":{"Real Property Taxes and Assessments":339004.96,"Other Real Property Tax Items":2793.26,"Sales and Use Tax":326257.11,"Other Non-Property Taxes":4676.28,"Charges for Services":181171.66,"Charges to Other Governments":84700,"Use and Sale of Property":6126.13,"Other Local Revenues":32503.28,"State Aid":31316.87,"Federal Aid":1217.03},"debt_end":740322.38,"debt_by":{"Bond":740322.38,"Bond Anticipation Note":0},"debt_src":"debt-2019","src":"afr-2019","file":"2019_Village.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-05-31","op_rev":1045753.31,"op_exp":967261.87,"gf_rev":928110.74,"gf_exp":871212.71,"gf_rev_all":948110.74,"gf_exp_all":891212.71,"prop_tax":346718.93,"sales_tax":320837.57,"state_aid":49347.11,"federal_aid":0,"debt_service":99904.12,"exp_by":{"General Government":267087.89,"Public Safety":107664.4,"Health":240,"Transportation":162590.35,"Economic Development":15565.58,"Culture and Recreation":51203.93,"Sanitation":107923.53,"Community Services":11908.56,"Employee Benefits":88336.44,"Debt Service":99904.12,"Utilities":54837.07},"rev_by":{"Real Property Taxes and Assessments":343270.64,"Other Real Property Tax Items":3448.29,"Sales and Use Tax":320837.57,"Other Non-Property Taxes":4816.6,"Charges for Services":182625.22,"Charges to Other Governments":86354,"Use and Sale of Property":5461.78,"Other Local Revenues":49592.1,"State Aid":49347.11},"debt_end":702295.35,"debt_by":{"Bond":662295.35,"Bond Anticipation Note":40000},"debt_src":"debt-2020","src":"afr-2020","file":"2020_Village.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-05-31","op_rev":1066716.82,"op_exp":937248.47,"gf_rev":937908.25,"gf_exp":844293.34,"gf_rev_all":937908.25,"gf_exp_all":844293.34,"prop_tax":354480.55,"sales_tax":342438.69,"state_aid":44727.36,"federal_aid":0,"debt_service":123412.58,"exp_by":{"General Government":246350.06,"Public Safety":99433.88,"Health":430,"Transportation":159534.36,"Economic Development":16532.42,"Culture and Recreation":38222.4,"Sanitation":92588.43,"Community Services":8550.88,"Employee Benefits":95112.6,"Debt Service":123412.58,"Utilities":57080.86},"rev_by":{"Real Property Taxes and Assessments":352946.08,"Other Real Property Tax Items":1534.47,"Sales and Use Tax":342438.69,"Other Non-Property Taxes":4580.32,"Charges for Services":206999.58,"Charges to Other Governments":87619,"Use and Sale of Property":1910.38,"Other Local Revenues":23960.94,"State Aid":44727.36},"debt_end":599267.98,"debt_by":{"Bond":579267.98,"Bond Anticipation Note":20000},"debt_src":"debt-2021","src":"afr-2021","file":"2021_Village.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-05-31","op_rev":1172320.05,"op_exp":993550.95,"gf_rev":1056926.81,"gf_exp":894884.61,"gf_rev_all":1056926.81,"gf_exp_all":1010020.36,"prop_tax":366392.19,"sales_tax":431424.35,"state_aid":36949.47,"federal_aid":0,"debt_service":110829.19,"exp_by":{"General Government":303679.97,"Public Safety":79905.89,"Health":380,"Transportation":158004.26,"Economic Development":14393.97,"Culture and Recreation":61671.41,"Sanitation":100990.88,"Community Services":5685.95,"Employee Benefits":92925.04,"Debt Service":110829.19,"Utilities":65084.39},"rev_by":{"Real Property Taxes and Assessments":361752.61,"Other Real Property Tax Items":4639.58,"Sales and Use Tax":431424.35,"Other Non-Property Taxes":4510.17,"Charges for Services":191258.7,"Charges to Other Governments":96181,"Use and Sale of Property":4820.97,"Other Local Revenues":40783.2,"State Aid":36949.47},"debt_end":506920.2,"debt_by":{"Bond":506920.2,"Bond Anticipation Note":0},"debt_src":"debt-2022","src":"afr-2022","file":"2022_Village.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-05-31","op_rev":1229595.41,"op_exp":1132073.08,"gf_rev":1098899.55,"gf_exp":1013969.24,"gf_rev_all":1098899.55,"gf_exp_all":1013969.24,"prop_tax":378342.24,"sales_tax":414640.65,"state_aid":88537.01,"federal_aid":0,"debt_service":67881.65,"exp_by":{"General Government":338954.51,"Public Safety":106684.79,"Health":410,"Transportation":183200.93,"Economic Development":20708.23,"Culture and Recreation":89010.26,"Sanitation":133209.09,"Community Services":1463.47,"Employee Benefits":116556.2,"Debt Service":67881.65,"Utilities":73993.95},"rev_by":{"Real Property Taxes and Assessments":372617.5,"Other Real Property Tax Items":5724.74,"Sales and Use Tax":414640.65,"Other Non-Property Taxes":4644.78,"Charges for Services":190688.82,"Charges to Other Governments":97006.43,"Use and Sale of Property":3791.61,"Other Local Revenues":51943.87,"State Aid":88537.01},"debt_end":956000,"debt_by":{"Bond":455000,"Bond Anticipation Note":501000},"debt_src":"debt-2023","src":"afr-2023","file":"2023_Village.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-05-31","op_rev":1384540.38,"op_exp":1779078.85,"gf_rev":1230531.4,"gf_exp":1611897.56,"gf_rev_all":1230531.4,"gf_exp_all":1727179.26,"prop_tax":389206.79,"sales_tax":471533.18,"state_aid":34436.98,"federal_aid":115281.7,"debt_service":75557.36,"exp_by":{"General Government":370599.68,"Public Safety":472757.86,"Health":620,"Transportation":356748.59,"Economic Development":22649.61,"Culture and Recreation":114657.41,"Sanitation":86212.4,"Community Services":6818.11,"Employee Benefits":129837.54,"Debt Service":75557.36,"Utilities":142620.29},"rev_by":{"Real Property Taxes and Assessments":381988,"Other Real Property Tax Items":7218.79,"Sales and Use Tax":471533.18,"Other Non-Property Taxes":4572.66,"Charges for Services":237125.23,"Charges to Other Governments":101856.75,"Use and Sale of Property":15338.46,"Other Local Revenues":15188.63,"State Aid":34436.98,"Federal Aid":115281.7},"debt_end":816000,"debt_by":{"Bond":415000,"Bond Anticipation Note":401000},"debt_src":"debt-2024","src":"afr-2024","file":"2024_Village.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-05-31","op_rev":1507959.05,"op_exp":1315678.98,"gf_rev":1280497.86,"gf_exp":1130793.55,"gf_rev_all":1280497.86,"gf_exp_all":1130793.55,"prop_tax":393306.2,"sales_tax":456516.89,"state_aid":75003.57,"federal_aid":0,"debt_service":77247.08,"exp_by":{"General Government":353281.89,"Public Safety":75344.61,"Health":302.95,"Transportation":218929.33,"Economic Development":23985.44,"Culture and Recreation":84687.77,"Sanitation":117279.75,"Community Services":3770.25,"Employee Benefits":204051.61,"Debt Service":77247.08,"Utilities":156798.3},"rev_by":{"Real Property Taxes and Assessments":391351.43,"Other Real Property Tax Items":1954.77,"Sales and Use Tax":456516.89,"Other Non-Property Taxes":4401.3,"Charges for Services":300937.34,"Charges to Other Governments":106950,"Use and Sale of Property":139930.15,"Other Local Revenues":30913.6,"State Aid":75003.57},"debt_end":2378838,"debt_by":{"Bond":470000,"Bond Anticipation Note":1908838},"debt_src":"debt-2025","src":"afr-2025","file":"2025_Village.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":354094,"own_levy":354094,"full_value":160565989,"rate":2.20528645079376,"sheet":"Village","src":"taxtable-2021"},{"year":2022,"levy":361244,"own_levy":361244,"full_value":164132186,"rate":2.20093333796212,"sheet":"Village","src":"taxtable-2022"},{"year":2023,"levy":372190,"own_levy":372190,"full_value":173020529,"rate":2.15113201971542,"sheet":"Village","src":"taxtable-2023"},{"year":2024,"levy":381988,"own_levy":381988,"full_value":210923868,"rate":1.81102311285132,"sheet":"Village","src":"taxtable-2024"},{"year":2025,"levy":391961,"own_levy":391961,"full_value":249958084,"rate":1.56810691507781,"sheet":"Village","src":"taxtable-2025"},{"year":2026,"levy":400440,"own_levy":400440,"full_value":264300577,"rate":1.51509317363314,"sheet":"Village","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":324090,"proposed":337997,"limit":331266,"diff":-6731,"override":true,"levy_growth_pct":4.29,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":337997,"proposed":346653,"limit":346653,"diff":0,"override":false,"levy_growth_pct":2.56,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":346653,"proposed":354094,"limit":354094,"diff":0,"override":false,"levy_growth_pct":2.15,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":354094,"proposed":361244,"limit":361244,"diff":0,"override":false,"levy_growth_pct":2.02,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":361244,"proposed":372190,"limit":372190,"diff":0,"override":false,"levy_growth_pct":3.03,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":372190,"proposed":381988,"limit":381988,"diff":0,"override":false,"levy_growth_pct":2.63,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":381988,"proposed":391922,"limit":391961,"diff":39,"override":false,"levy_growth_pct":2.6,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":391961,"proposed":400440,"limit":400440,"diff":0,"override":false,"levy_growth_pct":2.16,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":400440,"proposed":411594,"limit":411594,"diff":0,"override":false,"levy_growth_pct":2.79,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":1.7,"env_rating":"No Designation","env_score":26.7,"src":"fsms-muni-2019"},{"year":2020,"stress":"No Designation","fiscal_score":1.7,"env_rating":"Susceptible Environmental Stress","env_score":36.7,"src":"fsms-muni-2020"},{"year":2021,"stress":"No Designation","fiscal_score":1.7,"env_rating":"No Designation","env_score":16.7,"src":"fsms-muni-2021"},{"year":2022,"stress":"No Designation","fiscal_score":1.7,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2022"},{"year":2023,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":3.3,"src":"fsms-muni-2023"},{"year":2024,"stress":"No Designation","fiscal_score":22.1,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2024"},{"year":2025,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":0,"src":"fsms-muni-2025"}],"fb":[{"year":2023,"ratio":0.2635,"fb":267144.56,"exp":1013969.24,"xfer":null,"src":"fsms-ind1-muni-2023"},{"year":2024,"ratio":0.0217,"fb":37499.28,"exp":1727179.26,"xfer":null,"src":"fsms-ind1-muni-2024"},{"year":2025,"ratio":0.2443,"fb":276216.97,"exp":1130793.55,"xfer":null,"src":"fsms-ind1-muni-2025"}],"fsms_not_filed":null,"audits":[],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":1134,"denom_kind":"capita","afr_year":2025,"op_exp":1315678.98,"op_rev":1507959.05,"op_exp_per":1160,"prop_tax_per":347,"state_aid_share":5,"sales_tax_share":30.3,"prop_tax_share":26.1,"debt_service_share":5.9,"debt_end":2378838,"debt_per":2098,"exp_growth_5y":40.4,"rev_growth_5y":41.4,"gf_result":149704.31000000006,"fb_ratio":24.4,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":3.3,"fsms_env":"No Designation","levy_latest":400440,"levy_year":2026,"levy_growth":13.1,"levy_growth_span":"2021–2026","fv_rate":1.52,"cap_overrides":[],"cap_exceeded":[],"audit_count":0,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":1899.5,"pctile":18,"n":48},"prop_tax_per":{"median":717.5,"pctile":14,"n":48},"debt_per":{"median":1602,"pctile":61,"n":45},"debt_service_share":{"median":8.2,"pctile":38,"n":48},"state_aid_share":{"median":4.8,"pctile":51,"n":48},"sales_tax_share":{"median":5.9,"pctile":99,"n":48},"fb_ratio":{"median":31.1,"pctile":46,"n":41},"exp_growth_5y":{"median":30.7,"pctile":66,"n":46},"levy_growth":{"median":15.1,"pctile":41,"n":47},"fsms_score":{"median":3.3,"pctile":47,"n":34}},"flags":[{"id":"debt_growth","label":"Rapid debt growth","detail":"Debt outstanding rose from $506,920 (2022) to $2,378,838 (2025), +369%.","src":["debt-2022","debt-2025"],"calc":true}]}