{"fid":"orange-county/fd-howells-fire-district","entity_id":null,"name":"Howells Fire District","kind":"fire_district","kind_label":"Fire district","county":"Orange","region":"mid-hudson","osc_code":"331155404000","beds":null,"match":"osc_only","in_asr_manifest":false,"in_batch3":false,"osc_name":"Howells Fire District","series":[{"year":2019,"pe":"2019-12-31","op_rev":601212.56,"op_exp":414794.7,"gf_rev":601212.56,"gf_exp":414794.7,"gf_rev_all":601212.56,"gf_exp_all":414794.7,"prop_tax":541284.09,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":0,"exp_by":{"Public Safety":333779.91,"Employee Benefits":81014.79},"rev_by":{"Real Property Taxes and Assessments":541284.09,"Use and Sale of Property":27558.45,"Other Local Revenues":32370.02},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2019","file":"2019_FireDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":731094.67,"op_exp":768192.6,"gf_rev":731094.67,"gf_exp":768192.6,"gf_rev_all":731094.67,"gf_exp_all":768192.6,"prop_tax":541318.18,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":0,"exp_by":{"Public Safety":681738.87,"Employee Benefits":86453.73},"rev_by":{"Real Property Taxes and Assessments":541318.18,"Use and Sale of Property":179770.03,"Other Local Revenues":10006.46},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2020","file":"2020_FireDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":768757.38,"op_exp":387783,"gf_rev":768757.38,"gf_exp":387783,"gf_rev_all":768757.38,"gf_exp_all":387783,"prop_tax":541541.3,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":0,"exp_by":{"Public Safety":303066.45,"Employee Benefits":84716.55},"rev_by":{"Real Property Taxes and Assessments":541541.3,"Use and Sale of Property":149640.3,"Other Local Revenues":77575.78},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2021","file":"2021_FireDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":415302.02,"op_exp":551790.52,"gf_rev":415302.02,"gf_exp":551790.52,"gf_rev_all":415302.02,"gf_exp_all":551790.52,"prop_tax":566380,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":0,"exp_by":{"Public Safety":383065.38,"Employee Benefits":168725.14},"rev_by":{"Real Property Taxes and Assessments":566380,"Use and Sale of Property":-162272.69,"Other Local Revenues":11194.71},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2022","file":"2022_FireDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":963375.25,"op_exp":876548.19,"gf_rev":963375.25,"gf_exp":876548.19,"gf_rev_all":963375.25,"gf_exp_all":876548.19,"prop_tax":584005,"sales_tax":0,"state_aid":148516.17,"federal_aid":0,"debt_service":0,"exp_by":{"Public Safety":723812.9,"Employee Benefits":152735.29},"rev_by":{"Real Property Taxes and Assessments":584005,"Use and Sale of Property":224748.22,"Other Local Revenues":6105.86,"State Aid":148516.17},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2023","file":"2023_FireDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":541380,"proposed":541380,"limit":567437,"diff":26057,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":541380,"proposed":541380,"limit":565413,"diff":24033,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":541380,"proposed":541380,"limit":561550,"diff":20170,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":541380,"proposed":566380,"limit":565490,"diff":-890,"override":true,"levy_growth_pct":4.62,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":566380,"proposed":584005,"limit":584005,"diff":0,"override":false,"levy_growth_pct":3.11,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":584005,"proposed":604144,"limit":604144,"diff":0,"override":true,"levy_growth_pct":3.45,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":604144,"proposed":671559,"limit":623622,"diff":-47937,"override":true,"levy_growth_pct":11.16,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":671559,"proposed":980538,"limit":696498,"diff":-284040,"override":true,"levy_growth_pct":46.01,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2027,"prior_levy":980538,"proposed":1149429,"limit":1020952,"diff":-128477,"override":true,"levy_growth_pct":17.22,"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":2023,"op_exp":876548.19,"op_rev":963375.25,"op_exp_per":null,"prop_tax_per":null,"state_aid_share":15.4,"sales_tax_share":null,"prop_tax_share":60.6,"debt_service_share":0,"debt_end":null,"debt_per":null,"exp_growth_5y":111.3,"rev_growth_5y":60.2,"gf_result":86827.06000000006,"fb_ratio":null,"fb_year":null,"fsms_year":null,"fsms_stress":null,"fsms_score":null,"fsms_env":null,"cap_overrides":[2022,2024,2025,2026,2027],"cap_exceeded":[2022,2025,2026,2027],"audit_count":0,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"debt_service_share":{"median":7.2,"pctile":21,"n":170},"state_aid_share":{"median":0,"pctile":97,"n":170},"exp_growth_5y":{"median":23.1,"pctile":85,"n":161}},"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 $47,937, override planned), 2026 (by $284,040, override planned), 2027 (by $128,477, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]},{"id":"filing","label":"No recent AFR in OSC data","detail":"Most recent Annual Financial Report year in OSC bulk data: 2023. This is filing status, not a stress designation.","src":["afr-2025"]}]}