{"fid":"saratoga-county/fd-ballston-lake-fire-district","entity_id":null,"name":"Ballston Lake Fire District","kind":"fire_district","kind_label":"Fire district","county":"Saratoga","region":"capital-region","osc_code":"411104901500","beds":null,"match":"osc_only","in_asr_manifest":false,"in_batch3":false,"osc_name":"Ballston Lake Fire District","series":[{"year":2019,"pe":"2019-12-31","op_rev":314206,"op_exp":277444,"gf_rev":313890,"gf_exp":277444,"gf_rev_all":313890,"gf_exp_all":291444,"prop_tax":197822,"sales_tax":0,"state_aid":0,"federal_aid":107844,"debt_service":25708,"exp_by":{"Public Safety":223130,"Employee Benefits":28606,"Debt Service":25708},"rev_by":{"Real Property Taxes and Assessments":197822,"Use and Sale of Property":400,"Other Local Revenues":8140,"Federal Aid":107844},"debt_end":25082,"debt_by":{"State or Authority Loan":25082},"debt_src":"debt-2019","src":"afr-2019","file":"2019_FireDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":405647,"op_exp":402088,"gf_rev":395232,"gf_exp":346235,"gf_rev_all":395232,"gf_exp_all":416235,"prop_tax":204341,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":25709,"exp_by":{"General Government":0,"Public Safety":348025,"Employee Benefits":28354,"Debt Service":25709},"rev_by":{"Real Property Taxes and Assessments":204341,"Use and Sale of Property":14029,"Other Local Revenues":187277,"State Aid":0},"debt_end":0,"debt_by":{"State or Authority Loan":0},"debt_src":"debt-2020","src":"afr-2020","file":"2020_FireDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":281552.28,"op_exp":287325.99,"gf_rev":274773.28,"gf_exp":243325.99,"gf_rev_all":274773.28,"gf_exp_all":263325.99,"prop_tax":209521,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":21138,"exp_by":{"Public Safety":181135,"Employee Benefits":85052.99,"Debt Service":21138},"rev_by":{"Real Property Taxes and Assessments":209521,"Use and Sale of Property":67779.28,"Other Local Revenues":4252},"debt_end":168487,"debt_by":{"State or Authority Loan":168487},"debt_src":"debt-2021","src":"afr-2021","file":"2021_FireDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":233359.76,"op_exp":306920.97,"gf_rev":233069.76,"gf_exp":306920.97,"gf_rev_all":233069.76,"gf_exp_all":306920.97,"prop_tax":216853,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":21138,"exp_by":{"Public Safety":119771,"Employee Benefits":166011.97,"Debt Service":21138},"rev_by":{"Real Property Taxes and Assessments":216853,"Use and Sale of Property":11102.76,"Other Local Revenues":5404},"debt_end":151561.31,"debt_by":{"State or Authority Loan":151561.31},"debt_src":"debt-2022","src":"afr-2022","file":"2022_FireDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":386738,"op_exp":230436.13,"gf_rev":383548,"gf_exp":230436.13,"gf_rev_all":417287,"gf_exp_all":424436.13,"prop_tax":320003,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":21138,"exp_by":{"Public Safety":163419,"Employee Benefits":45879.13,"Debt Service":21138},"rev_by":{"Real Property Taxes and Assessments":320003,"Use and Sale of Property":64903,"Other Local Revenues":1832},"debt_end":134212.6,"debt_by":{"State or Authority Loan":134212.6},"debt_src":"debt-2023","src":"afr-2023","file":"2023_FireDistrict.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-12-31","op_rev":470806,"op_exp":332122,"gf_rev":470806,"gf_exp":332122,"gf_rev_all":506081,"gf_exp_all":367397,"prop_tax":346450,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":21138,"exp_by":{"Public Safety":220874,"Employee Benefits":90110,"Debt Service":21138},"rev_by":{"Real Property Taxes and Assessments":346450,"Use and Sale of Property":108531,"Other Local Revenues":15825},"debt_end":116430.04,"debt_by":{"State or Authority Loan":116430.04},"debt_src":"debt-2024","src":"afr-2024","file":"2024_FireDistrict.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-12-31","op_rev":446424.69,"op_exp":838005.26,"gf_rev":446424.69,"gf_exp":838005.26,"gf_rev_all":446424.69,"gf_exp_all":838005.26,"prop_tax":353379,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":21137.87,"exp_by":{"Public Safety":749009.37,"Employee Benefits":67858.02,"Debt Service":21137.87},"rev_by":{"Real Property Taxes and Assessments":353379,"Use and Sale of Property":73694.65,"Other Local Revenues":19351.04},"debt_end":98202.92,"debt_by":{"State or Authority Loan":98202.92},"debt_src":"debt-2025","src":"afr-2025","file":"2025_FireDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":192729,"proposed":197822,"limit":197822,"diff":0,"override":false,"levy_growth_pct":2.64,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":197822,"proposed":204341,"limit":204341,"diff":0,"override":false,"levy_growth_pct":3.3,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":204341,"proposed":209521,"limit":209521,"diff":0,"override":false,"levy_growth_pct":2.53,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":209521,"proposed":216853,"limit":216853,"diff":0,"override":false,"levy_growth_pct":3.5,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":216853,"proposed":320003,"limit":222163,"diff":-97840,"override":true,"levy_growth_pct":47.57,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":320003,"proposed":346450,"limit":331462,"diff":-14988,"override":true,"levy_growth_pct":8.26,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":346450,"proposed":353379,"limit":356489,"diff":3110,"override":false,"levy_growth_pct":2,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":353379,"proposed":360446,"limit":367161,"diff":6715,"override":false,"levy_growth_pct":2,"exceeds":false,"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":838005.26,"op_rev":446424.69,"op_exp_per":null,"prop_tax_per":null,"state_aid_share":0,"sales_tax_share":null,"prop_tax_share":79.2,"debt_service_share":2.5,"debt_end":98202.92,"debt_per":null,"exp_growth_5y":191.7,"rev_growth_5y":58.6,"gf_result":-391580.57,"fb_ratio":null,"fb_year":null,"fsms_year":null,"fsms_stress":null,"fsms_score":null,"fsms_env":null,"cap_overrides":[2023,2024],"cap_exceeded":[2023,2024],"audit_count":0,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"debt_service_share":{"median":13.1,"pctile":32,"n":103},"state_aid_share":{"median":0,"pctile":48,"n":103},"exp_growth_5y":{"median":17.4,"pctile":94,"n":98}},"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 $14,988, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]}]}