{"fid":"sullivan-county/fd-loch-sheldrake-fire-district","entity_id":null,"name":"Loch Sheldrake Fire District","kind":"fire_district","kind_label":"Fire district","county":"Sullivan","region":"mid-hudson","osc_code":"481128105000","beds":null,"match":"osc_only","in_asr_manifest":false,"in_batch3":false,"osc_name":"Loch Sheldrake Fire District","series":[{"year":2019,"pe":"2019-12-31","op_rev":291640,"op_exp":171050,"gf_rev":291640,"gf_exp":171050,"gf_rev_all":291640,"gf_exp_all":171050,"prop_tax":287960,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":0,"exp_by":{"Public Safety":143578,"Employee Benefits":27472},"rev_by":{"Real Property Taxes and Assessments":287960,"Use and Sale of Property":1425,"Other Local Revenues":2255},"debt_end":500000,"debt_by":{"Bond":500000},"debt_src":"debt-2019","src":"afr-2019","file":"2019_FireDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":337820,"op_exp":302685,"gf_rev":337820,"gf_exp":302685,"gf_rev_all":357907,"gf_exp_all":302685,"prop_tax":296920,"sales_tax":0,"state_aid":7295,"federal_aid":0,"debt_service":48750,"exp_by":{"Public Safety":251475,"Employee Benefits":2460,"Debt Service":48750},"rev_by":{"Real Property Taxes and Assessments":296920,"Use and Sale of Property":30175,"Other Local Revenues":3430,"State Aid":7295},"debt_end":475000,"debt_by":{"Bond":475000},"debt_src":"debt-2020","src":"afr-2020","file":"2020_FireDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":327876,"op_exp":345829,"gf_rev":327876,"gf_exp":345829,"gf_rev_all":327876,"gf_exp_all":345829,"prop_tax":308972,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":47563,"exp_by":{"Public Safety":258209,"Employee Benefits":40057,"Debt Service":47563},"rev_by":{"Real Property Taxes and Assessments":308972,"Use and Sale of Property":15974,"Other Local Revenues":2930},"debt_end":450000,"debt_by":{"Bond":450000},"debt_src":"debt-2021","src":"afr-2021","file":"2021_FireDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":340113,"op_exp":280295,"gf_rev":340113,"gf_exp":280295,"gf_rev_all":340113,"gf_exp_all":280295,"prop_tax":314135,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":46375,"exp_by":{"Public Safety":203697,"Employee Benefits":30223,"Debt Service":46375},"rev_by":{"Real Property Taxes and Assessments":314135,"Use and Sale of Property":25978},"debt_end":425000,"debt_by":{"Bond":425000},"debt_src":"debt-2022","src":"afr-2022","file":"2022_FireDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":445010,"op_exp":360014,"gf_rev":445010,"gf_exp":360014,"gf_rev_all":445010,"gf_exp_all":360014,"prop_tax":322397,"sales_tax":0,"state_aid":92667,"federal_aid":0,"debt_service":45187,"exp_by":{"Public Safety":296460,"Employee Benefits":18367,"Debt Service":45187},"rev_by":{"Real Property Taxes and Assessments":322397,"Use and Sale of Property":20339,"Other Local Revenues":9607,"State Aid":92667},"debt_end":400000,"debt_by":{"Bond":400000},"debt_src":"debt-2023","src":"afr-2023","file":"2023_FireDistrict.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-12-31","op_rev":432110,"op_exp":423071,"gf_rev":432110,"gf_exp":423071,"gf_rev_all":432110,"gf_exp_all":423071,"prop_tax":380360,"sales_tax":0,"state_aid":32333,"federal_aid":0,"debt_service":44000,"exp_by":{"Public Safety":325760,"Employee Benefits":53311,"Debt Service":44000},"rev_by":{"Real Property Taxes and Assessments":380360,"Use and Sale of Property":19417,"State Aid":32333},"debt_end":375000,"debt_by":{"Bond":375000},"debt_src":"debt-2024","src":"afr-2024","file":"2024_FireDistrict.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-12-31","op_rev":505093,"op_exp":358811,"gf_rev":505093,"gf_exp":358811,"gf_rev_all":505093,"gf_exp_all":358811,"prop_tax":428802,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":42812,"exp_by":{"Public Safety":271954,"Employee Benefits":44045,"Debt Service":42812},"rev_by":{"Real Property Taxes and Assessments":428802,"Use and Sale of Property":21862,"Other Local Revenues":54429},"debt_end":350000,"debt_by":{"Bond":350000},"debt_src":"debt-2025","src":"afr-2025","file":"2025_FireDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":275603,"proposed":287960,"limit":287962,"diff":2,"override":false,"levy_growth_pct":4.48,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":287960,"proposed":296920,"limit":296923,"diff":3,"override":false,"levy_growth_pct":3.11,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":296920,"proposed":308972,"limit":309184,"diff":212,"override":false,"levy_growth_pct":4.06,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":308972,"proposed":315616,"limit":315616,"diff":0,"override":false,"levy_growth_pct":2.15,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":315616,"proposed":322397,"limit":322830,"diff":433,"override":false,"levy_growth_pct":2.15,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":322397,"proposed":380360,"limit":334079,"diff":-46281,"override":true,"levy_growth_pct":17.98,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":380360,"proposed":428802,"limit":388084,"diff":-40718,"override":true,"levy_growth_pct":12.74,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":428802,"proposed":437665,"limit":441402,"diff":3737,"override":false,"levy_growth_pct":2.07,"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":358811,"op_rev":505093,"op_exp_per":null,"prop_tax_per":null,"state_aid_share":0,"sales_tax_share":null,"prop_tax_share":84.9,"debt_service_share":11.9,"debt_end":350000,"debt_per":null,"exp_growth_5y":3.8,"rev_growth_5y":54.1,"gf_result":146282,"fb_ratio":null,"fb_year":null,"fsms_year":null,"fsms_stress":null,"fsms_score":null,"fsms_env":null,"cap_overrides":[2024,2025],"cap_exceeded":[2024,2025],"audit_count":0,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"debt_service_share":{"median":7.2,"pctile":61,"n":170},"state_aid_share":{"median":0,"pctile":41,"n":170},"exp_growth_5y":{"median":23.1,"pctile":33,"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 $46,281, override planned), 2025 (by $40,718, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]}]}