{"fid":"greene-county/durham","entity_id":"greene-county/durham","name":"Town of Durham","kind":"town","kind_label":"Town","county":"Greene","region":"mid-hudson","osc_code":"190324400000","beds":null,"match":"matched","in_asr_manifest":false,"in_batch3":false,"osc_name":"Town of Durham","population":{"value":2603,"year":2025,"base2020":2637,"src":"popest-2025","loc":"Durham town, SUMLEV 061"},"series":[{"year":2019,"pe":"2019-12-31","op_rev":2798661,"op_exp":2896498,"gf_rev":1085579,"gf_exp":1116798,"gf_rev_all":1085579,"gf_exp_all":1116798,"prop_tax":2367365,"sales_tax":0,"state_aid":299265,"federal_aid":0,"debt_service":22702,"exp_by":{"General Government":325222,"Public Safety":611120,"Health":2174,"Transportation":1292256,"Community Services":2046,"Economic Development":4595,"Culture and Recreation":63925,"Sanitation":17383,"Employee Benefits":555075,"Debt Service":22702},"rev_by":{"Real Property Taxes and Assessments":2197771,"Other Real Property Tax Items":169594,"Charges for Services":23986,"Use and Sale of Property":32267,"Other Local Revenues":44619,"State Aid":299265,"Charges to Other Governments":31159},"debt_end":61846,"debt_by":{"Installment Purchase Contract":61846},"debt_src":"debt-2019","src":"afr-2019","file":"2019_Town.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":2777152,"op_exp":2978455,"gf_rev":919440,"gf_exp":942075,"gf_rev_all":919440,"gf_exp_all":942075,"prop_tax":2434467,"sales_tax":0,"state_aid":197353,"federal_aid":0,"debt_service":22702,"exp_by":{"General Government":327027,"Public Safety":696959,"Health":1880,"Transportation":1250430,"Community Services":4410,"Economic Development":1256,"Culture and Recreation":43024,"Sanitation":17088,"Employee Benefits":613679,"Debt Service":22702},"rev_by":{"Real Property Taxes and Assessments":2265874,"Other Real Property Tax Items":168593,"Charges for Services":53249,"Use and Sale of Property":5925,"Other Local Revenues":55913,"State Aid":197353,"Charges to Other Governments":30245},"debt_end":42224,"debt_by":{"Installment Purchase Contract":42224},"debt_src":"debt-2020","src":"afr-2020","file":"2020_Town.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":2819790,"op_exp":3046503,"gf_rev":938865,"gf_exp":971426,"gf_rev_all":938865,"gf_exp_all":971426,"prop_tax":2513034,"sales_tax":0,"state_aid":178932,"federal_aid":554,"debt_service":22702,"exp_by":{"General Government":339132,"Public Safety":780489,"Health":2203,"Transportation":1258538,"Community Services":100,"Economic Development":2676,"Culture and Recreation":56292,"Sanitation":20566,"Employee Benefits":563805,"Debt Service":22702},"rev_by":{"Real Property Taxes and Assessments":2350976,"Other Real Property Tax Items":162058,"Charges for Services":35470,"Use and Sale of Property":8454,"Other Local Revenues":59908,"State Aid":178932,"Federal Aid":554,"Charges to Other Governments":23438},"debt_end":71625,"debt_by":{"Bond":50000,"Installment Purchase Contract":21625},"debt_src":"debt-2021","src":"afr-2021","file":"2021_Town.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":3325878,"op_exp":3146346,"gf_rev":988514,"gf_exp":1022209,"gf_rev_all":988514,"gf_exp_all":1022209,"prop_tax":2779851,"sales_tax":0,"state_aid":412769,"federal_aid":0,"debt_service":73239,"exp_by":{"General Government":345952,"Public Safety":832902,"Health":2233,"Transportation":1233294,"Community Services":2752,"Economic Development":3441,"Culture and Recreation":60165,"Sanitation":19794,"Employee Benefits":572574,"Debt Service":73239},"rev_by":{"Real Property Taxes and Assessments":2762483,"Other Real Property Tax Items":17368,"Charges for Services":30496,"Use and Sale of Property":18529,"Other Local Revenues":61318,"State Aid":412769,"Charges to Other Governments":22915},"debt_end":0,"debt_by":{"Bond":0,"Installment Purchase Contract":0},"debt_src":"debt-2022","src":"afr-2022","file":"2022_Town.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":3936180,"op_exp":3483109,"gf_rev":1240885,"gf_exp":1084797,"gf_rev_all":1240885,"gf_exp_all":1084797,"prop_tax":2911287,"sales_tax":0,"state_aid":826758,"federal_aid":48691,"debt_service":0,"exp_by":{"General Government":371930,"Public Safety":848350,"Health":2264,"Transportation":1517386,"Economic Development":2127,"Culture and Recreation":115140,"Sanitation":20286,"Community Services":501,"Employee Benefits":605125},"rev_by":{"Real Property Taxes and Assessments":2896442,"Other Real Property Tax Items":14845,"Charges for Services":51684,"Use and Sale of Property":4189,"Other Local Revenues":69250,"State Aid":826758,"Federal Aid":48691,"Charges to Other Governments":24321},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2023","file":"2023_Town.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-12-31","op_rev":3907867,"op_exp":3908337,"gf_rev":1391648,"gf_exp":1356394,"gf_rev_all":1391648,"gf_exp_all":1361282,"prop_tax":2984426,"sales_tax":0,"state_aid":537615,"federal_aid":257357,"debt_service":0,"exp_by":{"General Government":396556,"Public Safety":877226,"Health":44516,"Transportation":1648102,"Community Services":7095,"Culture and Recreation":274609,"Sanitation":23498,"Employee Benefits":636735},"rev_by":{"Real Property Taxes and Assessments":2965921,"Other Real Property Tax Items":18505,"Charges for Services":46924,"Use and Sale of Property":12754,"Other Local Revenues":48881,"State Aid":537615,"Federal Aid":257357,"Charges to Other Governments":19910},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2024","file":"2024_Town.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":2350977.52,"own_levy":1741416.6,"full_value":309830463,"rate":7.58794825155717,"sheet":"Town","src":"taxtable-2021"},{"year":2022,"levy":2762482.65,"own_levy":2108032.21,"full_value":385078514,"rate":7.17381663626135,"sheet":"Town","src":"taxtable-2022"},{"year":2023,"levy":2896441.65,"own_levy":2229795.91,"full_value":500232788,"rate":5.79018752765163,"sheet":"Town","src":"taxtable-2023"},{"year":2024,"levy":2965917.67,"own_levy":2295295.98,"full_value":595113300,"rate":4.98378656635636,"sheet":"Town","src":"taxtable-2024"},{"year":2025,"levy":3087903.19,"own_levy":2373475.27,"full_value":620235855,"rate":4.97859510234216,"sheet":"Town","src":"taxtable-2025"},{"year":2026,"levy":3014962.32,"own_levy":2398315.61,"full_value":563447270,"rate":5.35092187064816,"sheet":"Town","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":2130934,"proposed":2197771,"limit":2194311,"diff":-3460,"override":true,"levy_growth_pct":3.14,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":2197771,"proposed":2265874,"limit":2273356,"diff":7482,"override":false,"levy_growth_pct":3.1,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":2265874,"proposed":2350976,"limit":2315826,"diff":-35150,"override":true,"levy_growth_pct":3.76,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":2350976,"proposed":2762483,"limit":2576460,"diff":-186023,"override":true,"levy_growth_pct":17.5,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":2762483,"proposed":2896442,"limit":2877469,"diff":-18973,"override":true,"levy_growth_pct":4.85,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":2896442,"proposed":2965921,"limit":2971865,"diff":5944,"override":true,"levy_growth_pct":2.4,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":2965921,"proposed":3087902,"limit":3049588,"diff":-38314,"override":true,"levy_growth_pct":4.11,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":3087902,"proposed":3014961,"limit":3169188,"diff":154227,"override":false,"levy_growth_pct":-2.36,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"Not filed","fiscal_score":null,"env_rating":"","env_score":null,"src":"fsms-muni-2019"},{"year":2020,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":23.3,"src":"fsms-muni-2020"},{"year":2021,"stress":"No Designation","fiscal_score":10,"env_rating":"No Designation","env_score":16.7,"src":"fsms-muni-2021"},{"year":2022,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":20,"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":3.3,"env_rating":"No Designation","env_score":10,"src":"fsms-muni-2024"},{"year":2025,"stress":"Not Filed","fiscal_score":null,"env_rating":"","env_score":null,"src":"fsms-muni-2025"}],"fb":[{"year":2023,"ratio":0.3226,"fb":907967,"exp":2814630,"xfer":null,"src":"fsms-ind1-muni-2023"},{"year":2024,"ratio":0.2858,"fb":924551,"exp":3234709,"xfer":null,"src":"fsms-ind1-muni-2024"}],"fsms_not_filed":{"list":"FSMS 2025 not-filed (municipalities)","last_filed_in_time":"2024","src":"fsms-notfiled-muni-2025"},"audits":[],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":2603,"denom_kind":"capita","afr_year":2024,"op_exp":3908337,"op_rev":3907867,"op_exp_per":1501,"prop_tax_per":1147,"state_aid_share":13.8,"sales_tax_share":0,"prop_tax_share":76.4,"debt_service_share":0,"debt_end":null,"debt_per":null,"exp_growth_5y":31.2,"rev_growth_5y":40.7,"gf_result":30366,"fb_ratio":28.6,"fb_year":2024,"fsms_year":2025,"fsms_stress":"Not Filed","fsms_score":null,"fsms_env":"","levy_latest":3014962.32,"levy_year":2026,"levy_growth":28.2,"levy_growth_span":"2021–2026","fv_rate":5.35,"cap_overrides":[2022,2023,2024,2025],"cap_exceeded":[2022,2023,2025],"audit_count":0,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":1105.5,"pctile":77,"n":114},"prop_tax_per":{"median":579,"pctile":84,"n":114},"debt_service_share":{"median":3.9,"pctile":7,"n":114},"state_aid_share":{"median":10.6,"pctile":67,"n":114},"sales_tax_share":{"median":7.1,"pctile":16,"n":114},"fb_ratio":{"median":40.1,"pctile":35,"n":104},"exp_growth_5y":{"median":27.3,"pctile":61,"n":111},"levy_growth":{"median":14.4,"pctile":77,"n":114}},"flags":[{"id":"cap_override","label":"Levy above tax cap","detail":"OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2025 (by $38,314, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]},{"id":"filing","label":"AFR not filed in time for FSMS score","detail":"Listed on OSC's FSMS 2025 not-filed (municipalities); last filed in time for a score: 2024. This is filing status, not a stress designation.","src":["fsms-notfiled-muni-2025"]}]}