{"fid":"orange-county/fd-mechanicstown-fire-district","entity_id":null,"name":"Mechanicstown Fire District","kind":"fire_district","kind_label":"Fire district","county":"Orange","region":"mid-hudson","osc_code":"331186505300","beds":null,"match":"osc_only","in_asr_manifest":false,"in_batch3":false,"osc_name":"Mechanicstown Fire District","series":[{"year":2019,"pe":"2019-12-31","op_rev":1651117,"op_exp":1400938,"gf_rev":1651117,"gf_exp":1400938,"gf_rev_all":1651117,"gf_exp_all":1411964,"prop_tax":1632765,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":152586,"exp_by":{"General Government":0,"Public Safety":988337,"Employee Benefits":260015,"Debt Service":152586},"rev_by":{"Real Property Taxes and Assessments":1632765,"Use and Sale of Property":15362,"Other Local Revenues":2990},"debt_end":1356825.76,"debt_by":{"Bond":1356825.76},"debt_src":"debt-2019","src":"afr-2019","file":"2019_FireDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":1755018.88,"op_exp":1497868.48,"gf_rev":1755018.88,"gf_exp":1497868.48,"gf_rev_all":1755018.88,"gf_exp_all":1497868.48,"prop_tax":1629202,"sales_tax":0,"state_aid":50825.42,"federal_aid":0,"debt_service":241396.26,"exp_by":{"General Government":7112.45,"Public Safety":1077246.3,"Employee Benefits":172113.47,"Debt Service":241396.26},"rev_by":{"Real Property Taxes and Assessments":1629202,"Use and Sale of Property":71430.69,"Other Local Revenues":3560.77,"State Aid":50825.42},"debt_end":1166830.09,"debt_by":{"Bond":1166830.09},"debt_src":"debt-2020","src":"afr-2020","file":"2020_FireDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":1705327,"op_exp":1343975,"gf_rev":1705327,"gf_exp":1343975,"gf_rev_all":1705327,"gf_exp_all":1343975,"prop_tax":1666181,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":239713,"exp_by":{"General Government":217,"Public Safety":908435,"Employee Benefits":195610,"Debt Service":239713},"rev_by":{"Real Property Taxes and Assessments":1664811,"Other Real Property Tax Items":1370,"Use and Sale of Property":39146,"Other Local Revenues":0,"State Aid":0},"debt_end":2172331.09,"debt_by":{"Bond":2172331.09},"debt_src":"debt-2021","src":"afr-2021","file":"2021_FireDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":1811169.07,"op_exp":1667635,"gf_rev":1811169.07,"gf_exp":1667635,"gf_rev_all":1811169.07,"gf_exp_all":1667635,"prop_tax":1757090,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":367252,"exp_by":{"Public Safety":1078128,"Employee Benefits":222255,"Debt Service":367252},"rev_by":{"Real Property Taxes and Assessments":1756940,"Other Real Property Tax Items":150,"Use and Sale of Property":54079.07},"debt_end":1840043.09,"debt_by":{"Bond":1840043.09},"debt_src":"debt-2022","src":"afr-2022","file":"2022_FireDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":2158264,"op_exp":2334490.32,"gf_rev":2158264,"gf_exp":2334490.32,"gf_rev_all":2158264,"gf_exp_all":2334490.32,"prop_tax":1796324,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":362087.07,"exp_by":{"General Government":2840,"Public Safety":1738152.25,"Employee Benefits":231411,"Debt Service":362087.07},"rev_by":{"Real Property Taxes and Assessments":1795107,"Other Real Property Tax Items":1217,"Use and Sale of Property":331502,"Other Local Revenues":30438},"debt_end":1515366,"debt_by":{"Bond":1515366},"debt_src":"debt-2023","src":"afr-2023","file":"2023_FireDistrict.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-12-31","op_rev":2142196,"op_exp":1334940,"gf_rev":2142196,"gf_exp":1334940,"gf_rev_all":2330906,"gf_exp_all":1522902,"prop_tax":1986338,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":220560,"exp_by":{"Public Safety":865765,"Employee Benefits":248615,"Debt Service":220560},"rev_by":{"Real Property Taxes and Assessments":1986338,"Use and Sale of Property":153610,"Other Local Revenues":2248},"debt_end":1327951,"debt_by":{"Bond":1327951},"debt_src":"debt-2024","src":"afr-2024","file":"2024_FireDistrict.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-12-31","op_rev":2422224.16,"op_exp":1934273.79,"gf_rev":2422224.16,"gf_exp":1934273.79,"gf_rev_all":2881724.16,"gf_exp_all":2393773.79,"prop_tax":2110421.93,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":220623.92,"exp_by":{"Public Safety":1473090.33,"Employee Benefits":240559.54,"Debt Service":220623.92},"rev_by":{"Real Property Taxes and Assessments":2094288.19,"Other Real Property Tax Items":16133.74,"Use and Sale of Property":275690.06,"Other Local Revenues":36112.17},"debt_end":1137494,"debt_by":{"Bond":1137494},"debt_src":"debt-2025","src":"afr-2025","file":"2025_FireDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":1608302,"proposed":1632765,"limit":1698643,"diff":65878,"override":false,"levy_growth_pct":1.52,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":1632765,"proposed":1629202,"limit":1732036,"diff":102834,"override":false,"levy_growth_pct":-0.22,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":1629202,"proposed":1664811,"limit":1731064,"diff":66253,"override":false,"levy_growth_pct":2.19,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":1664811,"proposed":1756940,"limit":1757356,"diff":416,"override":false,"levy_growth_pct":5.53,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":1756940,"proposed":1795107,"limit":1795183,"diff":76,"override":false,"levy_growth_pct":2.17,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":1795107,"proposed":1986337,"limit":1869719,"diff":-116618,"override":true,"levy_growth_pct":10.65,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":1986337,"proposed":2094289,"limit":2094747,"diff":458,"override":false,"levy_growth_pct":5.43,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":2094289,"proposed":2249422,"limit":2160772,"diff":-88650,"override":true,"levy_growth_pct":7.41,"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":2025,"op_exp":1934273.79,"op_rev":2422224.16,"op_exp_per":null,"prop_tax_per":null,"state_aid_share":0,"sales_tax_share":null,"prop_tax_share":87.1,"debt_service_share":11.4,"debt_end":1137494,"debt_per":null,"exp_growth_5y":43.9,"rev_growth_5y":42,"gf_result":487950.3700000001,"fb_ratio":null,"fb_year":null,"fsms_year":null,"fsms_stress":null,"fsms_score":null,"fsms_env":null,"cap_overrides":[2024,2026],"cap_exceeded":[2024,2026],"audit_count":0,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"debt_service_share":{"median":7.2,"pctile":57,"n":170},"state_aid_share":{"median":0,"pctile":41,"n":170},"exp_growth_5y":{"median":23.1,"pctile":63,"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 2024 (by $116,618, override planned), 2026 (by $88,650, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]}]}