{"fid":"greene-county/fd-west-athens-limestreet-fire-district","entity_id":null,"name":"West Athens-Limestreet Fire District","kind":"fire_district","kind_label":"Fire district","county":"Greene","region":"mid-hudson","osc_code":"191103609000","beds":null,"match":"osc_only","in_asr_manifest":false,"in_batch3":false,"osc_name":"West Athens-Limestreet Fire District","series":[{"year":2019,"pe":"2019-12-31","op_rev":294352,"op_exp":251349,"gf_rev":293893,"gf_exp":251349,"gf_rev_all":293893,"gf_exp_all":293769,"prop_tax":283118,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":101068,"exp_by":{"Public Safety":127076,"Employee Benefits":23205,"Debt Service":101068},"rev_by":{"Real Property Taxes and Assessments":94044,"Other Real Property Tax Items":189074,"Use and Sale of Property":659,"Other Local Revenues":10575},"debt_end":301694,"debt_by":{"Bond":301694},"debt_src":"debt-2019","src":"afr-2019","file":"2019_FireDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":324834,"op_exp":255756,"gf_rev":324645,"gf_exp":255756,"gf_rev_all":324645,"gf_exp_all":324806,"prop_tax":295405,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":57205,"exp_by":{"Public Safety":182348,"Employee Benefits":16203,"Debt Service":57205},"rev_by":{"Real Property Taxes and Assessments":100659,"Other Real Property Tax Items":194746,"Use and Sale of Property":281,"Other Local Revenues":29148},"debt_end":253315.44,"debt_by":{"Bond":253315.44},"debt_src":"debt-2020","src":"afr-2020","file":"2020_FireDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":331165.92,"op_exp":257263.51,"gf_rev":331025.01,"gf_exp":257263.51,"gf_rev_all":331025.01,"gf_exp_all":314531.81,"prop_tax":305205,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":57204.57,"exp_by":{"Public Safety":190022.69,"Employee Benefits":10036.25,"Debt Service":57204.57},"rev_by":{"Real Property Taxes and Assessments":104617,"Other Real Property Tax Items":200588,"Use and Sale of Property":393.72,"Other Local Revenues":25567.2},"debt_end":203533.69,"debt_by":{"Bond":203533.69},"debt_src":"debt-2021","src":"afr-2021","file":"2021_FireDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":337476.16,"op_exp":210916.52,"gf_rev":337288.29,"gf_exp":210916.52,"gf_rev_all":337288.29,"gf_exp_all":340916.52,"prop_tax":313291,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":57204.57,"exp_by":{"Public Safety":141932.9,"Employee Benefits":11779.05,"Debt Service":57204.57},"rev_by":{"Real Property Taxes and Assessments":106686,"Other Real Property Tax Items":206605,"Use and Sale of Property":537.66,"Other Local Revenues":23647.5},"debt_end":152308.01,"debt_by":{"Bond":152308.01},"debt_src":"debt-2022","src":"afr-2022","file":"2022_FireDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":346600.18,"op_exp":237669.55,"gf_rev":346410.71,"gf_exp":237669.55,"gf_rev_all":346410.71,"gf_exp_all":241669.55,"prop_tax":322263,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":40926.05,"exp_by":{"Public Safety":186670,"Employee Benefits":10073.5,"Debt Service":40926.05},"rev_by":{"Real Property Taxes and Assessments":109459,"Other Real Property Tax Items":212804,"Use and Sale of Property":6260.18,"Other Local Revenues":18077},"debt_end":615875.25,"debt_by":{"Bond":115875.25,"Bond Anticipation Note":500000},"debt_src":"debt-2023","src":"afr-2023","file":"2023_FireDistrict.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-12-31","op_rev":531462.99,"op_exp":594645,"gf_rev":531462.99,"gf_exp":594645,"gf_rev_all":531462.99,"gf_exp_all":594645,"prop_tax":453426,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":40926,"exp_by":{"Public Safety":545560,"Employee Benefits":8159,"Debt Service":40926},"rev_by":{"Real Property Taxes and Assessments":453426,"Use and Sale of Property":30449,"Other Local Revenues":47587.99},"debt_end":7278367.25,"debt_by":{"Bond":78367.25,"Bond Anticipation Note":7200000},"debt_src":"debt-2024","src":"afr-2024","file":"2024_FireDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":84500,"proposed":94044,"limit":85663,"diff":-8381,"override":true,"levy_growth_pct":11.29,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":94044,"proposed":100659,"limit":94034,"diff":-6625,"override":true,"levy_growth_pct":7.03,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":100659,"proposed":104617,"limit":99476,"diff":-5141,"override":true,"levy_growth_pct":3.93,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":104617,"proposed":106686,"limit":104747,"diff":-1939,"override":true,"levy_growth_pct":1.98,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":106686,"proposed":109459,"limit":107222,"diff":-2237,"override":true,"levy_growth_pct":2.6,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":109459,"proposed":453426,"limit":328919,"diff":-124507,"override":true,"levy_growth_pct":314.24,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":453426,"proposed":567000,"limit":464160,"diff":-102840,"override":true,"levy_growth_pct":25.05,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":567000,"proposed":720000,"limit":585222,"diff":-134778,"override":true,"levy_growth_pct":26.98,"exceeds":true,"snap":"10/09/2026","src":"taxcap"}],"fsms":[],"fb":[],"fsms_not_filed":null,"audits":[],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":null,"denom_kind":null,"afr_year":2024,"op_exp":594645,"op_rev":531462.99,"op_exp_per":null,"prop_tax_per":null,"state_aid_share":0,"sales_tax_share":null,"prop_tax_share":85.3,"debt_service_share":6.9,"debt_end":7278367.25,"debt_per":null,"exp_growth_5y":132.5,"rev_growth_5y":63.6,"gf_result":-63182.01000000001,"fb_ratio":null,"fb_year":null,"fsms_year":null,"fsms_stress":null,"fsms_score":null,"fsms_env":null,"cap_overrides":[2022,2023,2024,2025,2026],"cap_exceeded":[2022,2023,2024,2025,2026],"audit_count":0,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"debt_service_share":{"median":7.2,"pctile":50,"n":170},"state_aid_share":{"median":0,"pctile":41,"n":170},"exp_growth_5y":{"median":23.1,"pctile":87,"n":161}},"flags":[{"id":"debt_growth","label":"Rapid debt growth","detail":"Debt outstanding rose from $203,534 (2021) to $7,278,367 (2024), +3476%.","src":["debt-2021","debt-2024"],"calc":true},{"id":"cap_override","label":"Levy above tax cap","detail":"OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2024 (by $124,507, override planned), 2025 (by $102,840, override planned), 2026 (by $134,778, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]}]}