{"fid":"dutchess-county/dover","entity_id":"dutchess-county/dover","name":"Town of Dover","kind":"town","kind_label":"Town","county":"Dutchess","region":"mid-hudson","osc_code":"130323800000","beds":null,"match":"matched","in_asr_manifest":true,"in_batch3":false,"osc_name":"Town of Dover","population":{"value":8419,"year":2025,"base2020":8396,"src":"popest-2025","loc":"Dover town, SUMLEV 061"},"series":[{"year":2019,"pe":"2019-12-31","op_rev":5262622,"op_exp":5271047,"gf_rev":2575892,"gf_exp":2620268,"gf_rev_all":2576857,"gf_exp_all":2620268,"prop_tax":3043476,"sales_tax":618641,"state_aid":383098,"federal_aid":592,"debt_service":148365,"exp_by":{"General Government":1217974,"Public Safety":923236,"Health":25572,"Transportation":1572171,"Culture and Recreation":488526,"Sanitation":3000,"Employee Benefits":892203,"Debt Service":148365,"Economic Development":0,"Utilities":0},"rev_by":{"Real Property Taxes and Assessments":2842029,"Other Real Property Tax Items":201447,"Sales and Use Tax":618641,"Other Non-Property Taxes":147883,"Charges for Services":787507,"Charges to Other Governments":61400,"Use and Sale of Property":28398,"Other Local Revenues":191627,"State Aid":383098,"Federal Aid":592},"debt_end":763255.24,"debt_by":{"Bond Anticipation Note":610307,"Installment Purchase Contract":152948.24},"debt_src":"debt-2019","src":"afr-2019","file":"2019_Town.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":4778590,"op_exp":4371777,"gf_rev":2243290,"gf_exp":2160453,"gf_rev_all":2388623,"gf_exp_all":2184864,"prop_tax":3296310,"sales_tax":572476,"state_aid":342976,"federal_aid":513,"debt_service":107962,"exp_by":{"General Government":1035705,"Public Safety":952745,"Health":18698,"Transportation":980552,"Culture and Recreation":324431,"Sanitation":3000,"Employee Benefits":825134,"Debt Service":107962,"Economic Development":123550},"rev_by":{"Real Property Taxes and Assessments":2797317,"Other Real Property Tax Items":498993,"Sales and Use Tax":572476,"Other Non-Property Taxes":141623,"Charges for Services":199419,"Charges to Other Governments":24120,"Use and Sale of Property":37025,"Other Local Revenues":164128,"State Aid":342976,"Federal Aid":513},"debt_end":837961.48,"debt_by":{"Bond Anticipation Note":611689.38,"Installment Purchase Contract":226272.1},"debt_src":"debt-2020","src":"afr-2020","file":"2020_Town.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":5692618,"op_exp":4785223,"gf_rev":2877729,"gf_exp":2384979,"gf_rev_all":2878639,"gf_exp_all":2384979,"prop_tax":3328491,"sales_tax":826131,"state_aid":612584,"federal_aid":482,"debt_service":260316,"exp_by":{"General Government":1100384,"Education":2860,"Public Safety":977595,"Health":25505,"Transportation":1124288,"Culture and Recreation":466439,"Sanitation":3000,"Employee Benefits":747661,"Debt Service":260316,"Economic Development":77175},"rev_by":{"Real Property Taxes and Assessments":2815245,"Other Real Property Tax Items":513246,"Sales and Use Tax":826131,"Other Non-Property Taxes":145716,"Charges for Services":324075,"Charges to Other Governments":24120,"Use and Sale of Property":43392,"Other Local Revenues":387627,"State Aid":612584,"Federal Aid":482},"debt_end":596542.01,"debt_by":{"Bond Anticipation Note":506076.3,"Installment Purchase Contract":90465.71},"debt_src":"debt-2021","src":"afr-2021","file":"2021_Town.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":5871652,"op_exp":5275771,"gf_rev":3074784,"gf_exp":2754860,"gf_rev_all":3074814,"gf_exp_all":2983792,"prop_tax":3352410,"sales_tax":841646,"state_aid":576200,"federal_aid":439202,"debt_service":80934,"exp_by":{"General Government":1329704,"Education":3860,"Public Safety":1008912,"Health":7029,"Transportation":1450473,"Culture and Recreation":643054,"Sanitation":3000,"Employee Benefits":748805,"Debt Service":80934},"rev_by":{"Real Property Taxes and Assessments":2825109,"Other Real Property Tax Items":527301,"Sales and Use Tax":841646,"Other Non-Property Taxes":138163,"Charges for Services":349682,"Charges to Other Governments":23634,"Use and Sale of Property":9074,"Other Local Revenues":141641,"State Aid":576200,"Federal Aid":439202},"debt_end":841227.66,"debt_by":{"Bond Anticipation Note":749845.6,"Installment Purchase Contract":91382.06},"debt_src":"debt-2022","src":"afr-2022","file":"2022_Town.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":5985973.13,"op_exp":5466937.24,"gf_rev":2781358.35,"gf_exp":2841699.89,"gf_rev_all":2781358.35,"gf_exp_all":2848699.89,"prop_tax":3435226.15,"sales_tax":770400.18,"state_aid":509731.98,"federal_aid":409848.05,"debt_service":192391.96,"exp_by":{"General Government":1353511.67,"Education":4530,"Public Safety":1042922.34,"Health":7398.23,"Transportation":1403613.73,"Culture and Recreation":640283.87,"Sanitation":3000,"Employee Benefits":817335.44,"Debt Service":192391.96,"Economic Development":1950},"rev_by":{"Real Property Taxes and Assessments":2891388.78,"Other Real Property Tax Items":543837.37,"Sales and Use Tax":770400.18,"Other Non-Property Taxes":133954,"Charges for Services":443717.59,"Charges to Other Governments":25223.97,"Use and Sale of Property":95119.59,"Other Local Revenues":162751.62,"State Aid":509731.98,"Federal Aid":409848.05},"debt_end":674556.18,"debt_by":{"Bond Anticipation Note":663614.6,"Installment Purchase Contract":10941.58},"debt_src":"debt-2023","src":"afr-2023","file":"2023_Town.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-12-31","op_rev":6505415.72,"op_exp":6532123.95,"gf_rev":3558887.96,"gf_exp":3459444.72,"gf_rev_all":3558887.96,"gf_exp_all":3459444.72,"prop_tax":3574996.3600000003,"sales_tax":835233.25,"state_aid":478253.32,"federal_aid":325283.92,"debt_service":338334.64,"exp_by":{"General Government":1703362.6,"Education":5395,"Public Safety":1109019.05,"Health":8860.74,"Transportation":1809811.36,"Culture and Recreation":600330,"Sanitation":3000,"Employee Benefits":923550.83,"Debt Service":338334.64,"Economic Development":30459.73},"rev_by":{"Real Property Taxes and Assessments":2987845.62,"Other Real Property Tax Items":587150.74,"Sales and Use Tax":835233.25,"Other Non-Property Taxes":128265,"Charges for Services":861671.17,"Charges to Other Governments":16853.88,"Use and Sale of Property":144122.96,"Other Local Revenues":140735.86,"State Aid":478253.32,"Federal Aid":325283.92},"debt_end":363704.74,"debt_by":{"Bond Anticipation Note":346983.6,"Installment Purchase Contract":16721.14},"debt_src":"debt-2024","src":"afr-2024","file":"2024_Town.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-12-31","op_rev":8444923.47,"op_exp":6475748.54,"gf_rev":5276175.73,"gf_exp":3627517.73,"gf_rev_all":5276175.73,"gf_exp_all":3649967.73,"prop_tax":3788118.98,"sales_tax":848600.14,"state_aid":2451683.62,"federal_aid":412890.35,"debt_service":363263.35,"exp_by":{"General Government":1454086.44,"Education":7730,"Public Safety":1210404.23,"Health":12569.89,"Transportation":1822771.55,"Culture and Recreation":596034.65,"Sanitation":3000,"Employee Benefits":940634.65,"Debt Service":363263.35,"Economic Development":65253.78},"rev_by":{"Real Property Taxes and Assessments":3137667.62,"Other Real Property Tax Items":650451.36,"Sales and Use Tax":848600.14,"Other Non-Property Taxes":121198,"Charges for Services":475524.85,"Charges to Other Governments":119.88,"Use and Sale of Property":120218.58,"Other Local Revenues":226569.07,"State Aid":2451683.62,"Federal Aid":412890.35},"debt_end":11997.94,"debt_by":{"Bond Anticipation Note":0,"Installment Purchase Contract":11997.94},"debt_src":"debt-2025","src":"afr-2025","file":"2025_Town.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":2815243.2,"own_levy":1883522.48,"full_value":752285138,"rate":3.74225550631574,"sheet":"Town","src":"taxtable-2021"},{"year":2022,"levy":2825108.85,"own_levy":1850724.85,"full_value":774419182,"rate":3.6480357352512,"sheet":"Town","src":"taxtable-2022"},{"year":2023,"levy":2891081.8,"own_levy":1887885.09,"full_value":906008843,"rate":3.19100836855739,"sheet":"Town","src":"taxtable-2023"},{"year":2024,"levy":2987844.71,"own_levy":1947399.42,"full_value":1079410149,"rate":2.76803466482878,"sheet":"Town","src":"taxtable-2024"},{"year":2025,"levy":3137667.07,"own_levy":2347775.38,"full_value":1115367365,"rate":2.81312432877216,"sheet":"Town","src":"taxtable-2025"},{"year":2026,"levy":3093602.35,"own_levy":2306894.61,"full_value":1211222559,"rate":2.55411553146279,"sheet":"Town","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":2819496,"proposed":2850343,"limit":2854006,"diff":3663,"override":false,"levy_growth_pct":1.09,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":2847143,"proposed":2805511,"limit":2621834,"diff":-183677,"override":true,"levy_growth_pct":-1.46,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":2805226,"proposed":2823621,"limit":2847500,"diff":23879,"override":false,"levy_growth_pct":0.66,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":2822827,"proposed":2834020,"limit":2914551,"diff":80531,"override":false,"levy_growth_pct":0.4,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":2835519,"proposed":2900367,"limit":2951782,"diff":51415,"override":false,"levy_growth_pct":2.29,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":2899226,"proposed":2996801,"limit":3029102,"diff":32301,"override":false,"levy_growth_pct":3.37,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":2993630,"proposed":3148923,"limit":3072997,"diff":-75926,"override":true,"levy_growth_pct":5.19,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":3147747,"proposed":3105152,"limit":3283237,"diff":178085,"override":false,"levy_growth_pct":-1.35,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":20,"src":"fsms-muni-2019"},{"year":2020,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":16.7,"src":"fsms-muni-2020"},{"year":2021,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":13.3,"src":"fsms-muni-2021"},{"year":2022,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":10,"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":3.3,"env_rating":"No Designation","env_score":3.3,"src":"fsms-muni-2024"},{"year":2025,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2025"}],"fb":[{"year":2023,"ratio":0.5837,"fb":2600231.16,"exp":4454900.72,"xfer":null,"src":"fsms-ind1-muni-2023"},{"year":2024,"ratio":0.4448,"fb":2417931.29,"exp":5436412.33,"xfer":null,"src":"fsms-ind1-muni-2024"},{"year":2025,"ratio":0.7512,"fb":4244828.14,"exp":5650867.91,"xfer":null,"src":"fsms-ind1-muni-2025"}],"fsms_not_filed":null,"audits":[{"title":"Town of Dover – Fire Protection and Ambulance Services (2016M-413)","issued":"November 21, 2017","types":"Town","topics":"","url":"https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413"},{"title":"Town of Dover – Financial Activities (2013M-139)","issued":"August 30, 2013","types":"Town","topics":"General Oversight","url":"https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":8419,"denom_kind":"capita","afr_year":2025,"op_exp":6475748.54,"op_rev":8444923.47,"op_exp_per":769,"prop_tax_per":450,"state_aid_share":29,"sales_tax_share":10,"prop_tax_share":44.9,"debt_service_share":5.6,"debt_end":11997.94,"debt_per":1,"exp_growth_5y":35.3,"rev_growth_5y":48.3,"gf_result":1626208.0000000005,"fb_ratio":75.1,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":3.3,"fsms_env":"No Designation","levy_latest":3093602.35,"levy_year":2026,"levy_growth":9.9,"levy_growth_span":"2021–2026","fv_rate":2.55,"cap_overrides":[2025],"cap_exceeded":[2025],"audit_count":2,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":1105.5,"pctile":21,"n":114},"prop_tax_per":{"median":579,"pctile":37,"n":114},"debt_per":{"median":415,"pctile":2,"n":97},"debt_service_share":{"median":3.9,"pctile":71,"n":114},"state_aid_share":{"median":10.6,"pctile":96,"n":114},"sales_tax_share":{"median":7.1,"pctile":62,"n":114},"fb_ratio":{"median":40.1,"pctile":78,"n":104},"exp_growth_5y":{"median":27.3,"pctile":73,"n":111},"levy_growth":{"median":14.4,"pctile":33,"n":114},"fsms_score":{"median":3.3,"pctile":43,"n":97}},"flags":[{"id":"fb_high","label":"High fund balance","detail":"OSC FSMS: assigned + unassigned general fund balance was 75.1% of gross expenditures (FY 2025); threshold > 50%.","src":["fsms-ind1-muni-2025"]},{"id":"cap_override","label":"Levy above tax cap","detail":"OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2025 (by $75,926, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]}]}