{"fid":"dutchess-county/wappinger","entity_id":"dutchess-county/wappinger","name":"Town of Wappinger","kind":"town","kind_label":"Town","county":"Dutchess","region":"mid-hudson","osc_code":"130386800000","beds":null,"match":"matched","in_asr_manifest":true,"in_batch3":false,"osc_name":"Town of Wappinger","population":{"value":28215,"year":2025,"base2020":28199,"src":"popest-2025","loc":"Wappinger town, SUMLEV 061"},"series":[{"year":2019,"pe":"2019-12-31","op_rev":17685205,"op_exp":16314255,"gf_rev":4383470,"gf_exp":4706134,"gf_rev_all":4383470,"gf_exp_all":4962966,"prop_tax":8532854,"sales_tax":1750521,"state_aid":840647,"federal_aid":0,"debt_service":3272370,"exp_by":{"General Government":2518286,"Public Safety":986581,"Health":12777,"Transportation":2803759,"Community Services":13028,"Culture and Recreation":907621,"Sanitation":2477204,"Employee Benefits":1790679,"Debt Service":3272370,"Economic Development":4822,"Utilities":1527128},"rev_by":{"Real Property Taxes and Assessments":8352060,"Other Real Property Tax Items":180794,"Charges for Services":4841449,"Use and Sale of Property":414589,"Other Local Revenues":842137,"State Aid":840647,"Sales and Use Tax":1750521,"Other Non-Property Taxes":463008,"Federal Aid":0},"debt_end":24400000,"debt_by":{"Bond":23100000,"Bond Anticipation Note":1300000},"debt_src":"debt-2019","src":"afr-2019","file":"2019_Town.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":16914860,"op_exp":16095917,"gf_rev":4627577,"gf_exp":4709792,"gf_rev_all":4627577,"gf_exp_all":4818396,"prop_tax":8616475,"sales_tax":1594428,"state_aid":1130211,"federal_aid":0,"debt_service":3286471,"exp_by":{"General Government":2564860,"Public Safety":878199,"Health":14933,"Transportation":2488061,"Community Services":0,"Culture and Recreation":881580,"Sanitation":2456717,"Employee Benefits":2049996,"Debt Service":3286471,"Economic Development":8872,"Utilities":1466228},"rev_by":{"Real Property Taxes and Assessments":8494101,"Other Real Property Tax Items":122374,"Charges for Services":4227316,"Use and Sale of Property":396196,"Other Local Revenues":455984,"State Aid":1130211,"Sales and Use Tax":1594428,"Other Non-Property Taxes":494250},"debt_end":22350000,"debt_by":{"Bond":22350000,"Bond Anticipation Note":0},"debt_src":"debt-2020","src":"afr-2020","file":"2020_Town.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":18676555,"op_exp":16437694,"gf_rev":4811047,"gf_exp":5030597,"gf_rev_all":4811047,"gf_exp_all":5030597,"prop_tax":8678315,"sales_tax":2432682,"state_aid":1342453,"federal_aid":21529,"debt_service":3226999,"exp_by":{"General Government":2691365,"Public Safety":891887,"Health":49949,"Transportation":2224197,"Culture and Recreation":1016284,"Sanitation":2461912,"Employee Benefits":2180953,"Debt Service":3226999,"Economic Development":12903,"Utilities":1681245},"rev_by":{"Real Property Taxes and Assessments":8546706,"Other Real Property Tax Items":131609,"Charges for Services":4632093,"Use and Sale of Property":353469,"Other Local Revenues":754219,"State Aid":1342453,"Federal Aid":21529,"Sales and Use Tax":2432682,"Other Non-Property Taxes":461795},"debt_end":26300000,"debt_by":{"Bond":25145000,"Bond Anticipation Note":1155000},"debt_src":"debt-2021","src":"afr-2021","file":"2021_Town.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":19115026,"op_exp":16496117,"gf_rev":5044313,"gf_exp":4230007,"gf_rev_all":5044313,"gf_exp_all":4234647,"prop_tax":8879660,"sales_tax":2539997,"state_aid":1402511,"federal_aid":56627,"debt_service":2683774,"exp_by":{"General Government":2679532,"Public Safety":953291,"Health":27108,"Transportation":2791124,"Community Services":5000,"Culture and Recreation":1024406,"Sanitation":2520312,"Employee Benefits":2248883,"Debt Service":2683774,"Economic Development":7080,"Utilities":1555607},"rev_by":{"Real Property Taxes and Assessments":8717565,"Other Real Property Tax Items":162095,"Charges for Services":4723300,"Use and Sale of Property":399022,"Other Local Revenues":671056,"State Aid":1402511,"Federal Aid":56627,"Sales and Use Tax":2539997,"Other Non-Property Taxes":442853},"debt_end":24243286,"debt_by":{"Bond":23165000,"Bond Anticipation Note":1078286},"debt_src":"debt-2022","src":"afr-2022","file":"2022_Town.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":19357627,"op_exp":17860593,"gf_rev":4872348,"gf_exp":4519008,"gf_rev_all":4872348,"gf_exp_all":4569008,"prop_tax":8894462,"sales_tax":2223644,"state_aid":1243179,"federal_aid":0,"debt_service":2748647,"exp_by":{"General Government":2779575,"Public Safety":1058425,"Health":19528,"Transportation":3464770,"Community Services":1836,"Culture and Recreation":1390338,"Sanitation":2533007,"Employee Benefits":2244432,"Debt Service":2748647,"Economic Development":5293,"Utilities":1614742},"rev_by":{"Real Property Taxes and Assessments":8680877,"Other Real Property Tax Items":213585,"Charges for Services":5201064,"Use and Sale of Property":864509,"Other Local Revenues":494674,"State Aid":1243179,"Sales and Use Tax":2223644,"Other Non-Property Taxes":436095},"debt_end":27444016,"debt_by":{"Bond":26444016,"Bond Anticipation Note":1000000},"debt_src":"debt-2023","src":"afr-2023","file":"2023_Town.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-12-31","op_rev":20838785.87,"op_exp":20669568.05,"gf_rev":5697268.87,"gf_exp":5156169,"gf_rev_all":5697268.87,"gf_exp_all":5628593,"prop_tax":9059943.12,"sales_tax":1742388,"state_aid":1274849.98,"federal_aid":619492.48,"debt_service":2782260.05,"exp_by":{"General Government":3652685,"Public Safety":1173246,"Health":2168,"Transportation":3191737,"Community Services":1531,"Culture and Recreation":2289076,"Sanitation":3245822,"Employee Benefits":2616202,"Debt Service":2782260.05,"Economic Development":1983,"Utilities":1712858},"rev_by":{"Real Property Taxes and Assessments":8887027,"Other Real Property Tax Items":172916.12,"Charges for Services":6163590.4,"Use and Sale of Property":975399.8,"Other Local Revenues":624501.09,"State Aid":1274849.98,"Federal Aid":619492.48,"Sales and Use Tax":1742388,"Other Non-Property Taxes":378621},"debt_end":25514016,"debt_by":{"Bond":24554016,"Bond Anticipation Note":960000},"debt_src":"debt-2024","src":"afr-2024","file":"2024_Town.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-12-31","op_rev":23431407,"op_exp":22298272,"gf_rev":7173730,"gf_exp":5324811,"gf_rev_all":7268668,"gf_exp_all":6785125,"prop_tax":9173094,"sales_tax":2338379,"state_aid":1747815,"federal_aid":1462704,"debt_service":2894913,"exp_by":{"General Government":3461439,"Public Safety":1436628,"Health":8694,"Transportation":3535269,"Community Services":7290,"Culture and Recreation":3304585,"Sanitation":2902048,"Employee Benefits":2961786,"Debt Service":2894913,"Economic Development":3718,"Utilities":1781902},"rev_by":{"Real Property Taxes and Assessments":9054319,"Other Real Property Tax Items":118775,"Charges for Services":6395141,"Use and Sale of Property":1144850,"Other Local Revenues":818300,"State Aid":1747815,"Federal Aid":1462704,"Sales and Use Tax":2338379,"Other Non-Property Taxes":351124},"debt_end":23435000,"debt_by":{"Bond":22520000,"Bond Anticipation Note":915000},"debt_src":"debt-2025","src":"afr-2025","file":"2025_Town.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":8546706.94,"own_levy":6049508.43,"full_value":2895334616,"rate":2.95188918502538,"sheet":"Town","src":"taxtable-2021"},{"year":2022,"levy":8717563.6,"own_levy":6393735.76,"full_value":3065231003,"rate":2.84401521173052,"sheet":"Town","src":"taxtable-2022"},{"year":2023,"levy":8677575.08,"own_levy":6892597.98,"full_value":3366873830,"rate":2.57733895540719,"sheet":"Town","src":"taxtable-2023"},{"year":2024,"levy":8886996.48,"own_levy":7116839.37,"full_value":3718391520,"rate":2.39001095828661,"sheet":"Town","src":"taxtable-2024"},{"year":2025,"levy":9051944.84,"own_levy":6953451.1,"full_value":3946319301,"rate":2.29376899069121,"sheet":"Town","src":"taxtable-2025"},{"year":2026,"levy":9216320.44,"own_levy":7069757.16,"full_value":4243697324,"rate":2.17176667805161,"sheet":"Town","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":8188295,"proposed":8352060,"limit":8572155,"diff":220095,"override":false,"levy_growth_pct":2,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":8352060,"proposed":8494101,"limit":8727472,"diff":233371,"override":false,"levy_growth_pct":1.7,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":8494101,"proposed":8546678,"limit":8827355,"diff":280677,"override":false,"levy_growth_pct":0.62,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":8546678,"proposed":8717565,"limit":8943654,"diff":226089,"override":false,"levy_growth_pct":2,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":8717565,"proposed":8680877,"limit":9145292,"diff":464415,"override":false,"levy_growth_pct":-0.42,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":8680877,"proposed":8887027,"limit":9078440,"diff":191413,"override":false,"levy_growth_pct":2.37,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":8887027,"proposed":9051946,"limit":9222121,"diff":170175,"override":false,"levy_growth_pct":1.86,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":9051946,"proposed":9216325,"limit":9428157,"diff":211832,"override":false,"levy_growth_pct":1.82,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":23.3,"src":"fsms-muni-2019"},{"year":2020,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":23.3,"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":3.3,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2022"},{"year":2023,"stress":"Not filed","fiscal_score":null,"env_rating":"","env_score":null,"src":"fsms-muni-2023"},{"year":2024,"stress":"No Designation","fiscal_score":1.7,"env_rating":"No Designation","env_score":0,"src":"fsms-muni-2024"},{"year":2025,"stress":"No Designation","fiscal_score":1.7,"env_rating":"No Designation","env_score":0,"src":"fsms-muni-2025"}],"fb":[{"year":2024,"ratio":0.5327,"fb":2998194,"exp":5628593,"xfer":null,"src":"fsms-ind1-muni-2024"},{"year":2025,"ratio":0.4887,"fb":3315684,"exp":6785125,"xfer":null,"src":"fsms-ind1-muni-2025"}],"fsms_not_filed":null,"audits":[{"title":"Town of Wappinger – Recreation Department Cash Receipts (2020M-130)","issued":"March 5, 2021","types":"Town","topics":"Cash Receipts","url":"https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130"},{"title":"Town of Wappinger - Information Technology (2019M-220)","issued":"March 6, 2020","types":"Town","topics":"Information Technology","url":"https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220"},{"title":"Town of Wappinger – Financial Condition (2013M-94)","issued":"June 21, 2013","types":"Town","topics":"Financial Condition","url":"https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":28215,"denom_kind":"capita","afr_year":2025,"op_exp":22298272,"op_rev":23431407,"op_exp_per":790,"prop_tax_per":325,"state_aid_share":7.5,"sales_tax_share":10,"prop_tax_share":39.1,"debt_service_share":13,"debt_end":23435000,"debt_per":831,"exp_growth_5y":35.7,"rev_growth_5y":25.5,"gf_result":483543,"fb_ratio":48.9,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":1.7,"fsms_env":"No Designation","levy_latest":9216320.44,"levy_year":2026,"levy_growth":7.8,"levy_growth_span":"2021–2026","fv_rate":2.17,"cap_overrides":[],"cap_exceeded":[],"audit_count":3,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":1105.5,"pctile":22,"n":114},"prop_tax_per":{"median":579,"pctile":15,"n":114},"debt_per":{"median":415,"pctile":74,"n":97},"debt_service_share":{"median":3.9,"pctile":97,"n":114},"state_aid_share":{"median":10.6,"pctile":27,"n":114},"sales_tax_share":{"median":7.1,"pctile":62,"n":114},"fb_ratio":{"median":40.1,"pctile":57,"n":104},"exp_growth_5y":{"median":27.3,"pctile":76,"n":111},"levy_growth":{"median":14.4,"pctile":26,"n":114},"fsms_score":{"median":3.3,"pctile":26,"n":97}},"flags":[{"id":"filing","label":"Late AFR (FSMS not filed)","detail":"OSC FSMS lists this entity as \"Not filed\" for FY 2023: its Annual Financial Report was not filed in time to be scored. This is filing status, not a stress designation.","src":["fsms-muni-2023"]}]}