{"fid":"sullivan-county/fd-monticello-joint-fire-district","entity_id":null,"name":"Monticello Joint Fire District","kind":"fire_district","kind_label":"Fire district","county":"Sullivan","region":"mid-hudson","osc_code":"481182303200","beds":null,"match":"osc_only","in_asr_manifest":false,"in_batch3":false,"osc_name":"Monticello Joint Fire District","series":[{"year":2019,"pe":"2019-12-31","op_rev":2207367,"op_exp":2025134,"gf_rev":2207367,"gf_exp":2025134,"gf_rev_all":2207367,"gf_exp_all":2025134,"prop_tax":1868750,"sales_tax":0,"state_aid":0,"federal_aid":268810,"debt_service":261600,"exp_by":{"Public Safety":1344743,"Employee Benefits":418791,"Debt Service":261600},"rev_by":{"Real Property Taxes and Assessments":1868750,"Use and Sale of Property":29499,"Other Local Revenues":40308,"Federal Aid":268810},"debt_end":2060000,"debt_by":{"Bond":2060000},"debt_src":"debt-2019","src":"afr-2019","file":"2019_FireDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":2115134,"op_exp":1885879,"gf_rev":2115134,"gf_exp":1885879,"gf_rev_all":2115134,"gf_exp_all":1885879,"prop_tax":2075650,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":334640,"exp_by":{"Public Safety":1125576,"Employee Benefits":425663,"Debt Service":334640},"rev_by":{"Real Property Taxes and Assessments":2075650,"Use and Sale of Property":32933,"Other Local Revenues":6551,"Federal Aid":0},"debt_end":1796603,"debt_by":{"Bond":1793750,"Installment Purchase Contract":2853},"debt_src":"debt-2020","src":"afr-2020","file":"2020_FireDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":2277298,"op_exp":3000712,"gf_rev":2277298,"gf_exp":3000712,"gf_rev_all":2277298,"gf_exp_all":3000712,"prop_tax":2200065,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":333434,"exp_by":{"Public Safety":2164547,"Employee Benefits":502731,"Debt Service":333434},"rev_by":{"Real Property Taxes and Assessments":2200065,"Use and Sale of Property":66449,"Other Local Revenues":10784},"debt_end":1523925,"debt_by":{"Bond":1522500,"Installment Purchase Contract":1425},"debt_src":"debt-2021","src":"afr-2021","file":"2021_FireDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":2379050,"op_exp":2291813,"gf_rev":2379050,"gf_exp":2291813,"gf_rev_all":2379050,"gf_exp_all":2291813,"prop_tax":2348229,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":332044,"exp_by":{"Public Safety":1413747,"Employee Benefits":546022,"Debt Service":332044},"rev_by":{"Real Property Taxes and Assessments":2348229,"Use and Sale of Property":19969,"Other Local Revenues":10852},"debt_end":1241250,"debt_by":{"Bond":1241250,"Installment Purchase Contract":0},"debt_src":"debt-2022","src":"afr-2022","file":"2022_FireDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":3083731,"op_exp":2688715,"gf_rev":3083731,"gf_exp":2688715,"gf_rev_all":3083731,"gf_exp_all":2688715,"prop_tax":2995685,"sales_tax":0,"state_aid":3853,"federal_aid":0,"debt_service":329366,"exp_by":{"Public Safety":1747606,"Employee Benefits":611743,"Debt Service":329366},"rev_by":{"Real Property Taxes and Assessments":2995685,"Use and Sale of Property":76539,"Other Local Revenues":7654,"State Aid":3853},"debt_end":950000,"debt_by":{"Bond":950000},"debt_src":"debt-2023","src":"afr-2023","file":"2023_FireDistrict.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-12-31","op_rev":3714867,"op_exp":2813549,"gf_rev":3714867,"gf_exp":2813549,"gf_rev_all":3714867,"gf_exp_all":2813549,"prop_tax":3584600,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":328275,"exp_by":{"Public Safety":1786426,"Employee Benefits":698848,"Debt Service":328275},"rev_by":{"Real Property Taxes and Assessments":3584600,"Use and Sale of Property":130267},"debt_end":648750,"debt_by":{"Bond":648750},"debt_src":"debt-2024","src":"afr-2024","file":"2024_FireDistrict.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-12-31","op_rev":4174927,"op_exp":3164714,"gf_rev":4174927,"gf_exp":3164714,"gf_rev_all":4215623,"gf_exp_all":3164714,"prop_tax":4029100,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":326784,"exp_by":{"Public Safety":2024748,"Employee Benefits":813182,"Debt Service":326784},"rev_by":{"Real Property Taxes and Assessments":4029100,"Use and Sale of Property":145827},"debt_end":337500,"debt_by":{"Bond":337500},"debt_src":"debt-2025","src":"afr-2025","file":"2025_FireDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":1646000,"proposed":1868750,"limit":1708764,"diff":-159986,"override":true,"levy_growth_pct":13.53,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":1868750,"proposed":2075650,"limit":1919849,"diff":-155801,"override":true,"levy_growth_pct":11.07,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":2075650,"proposed":2200065,"limit":2137164,"diff":-62901,"override":true,"levy_growth_pct":5.99,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":2200065,"proposed":2348229,"limit":2287601,"diff":-60628,"override":true,"levy_growth_pct":6.73,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":2348229,"proposed":2995685,"limit":2406451,"diff":-589234,"override":true,"levy_growth_pct":27.57,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":2995685,"proposed":3584600,"limit":3103877,"diff":-480723,"override":true,"levy_growth_pct":19.66,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":3584600,"proposed":4029100,"limit":3660314,"diff":-368786,"override":true,"levy_growth_pct":12.4,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":4029100,"proposed":3966350,"limit":4145847,"diff":179497,"override":true,"levy_growth_pct":-1.56,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[],"fb":[],"fsms_not_filed":null,"audits":[{"title":"Monticello Joint Fire District – Fiscal Operations (2017M-80)","issued":"July 14, 2017","types":"Fire District","topics":"Financial Condition","url":"https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":null,"denom_kind":null,"afr_year":2025,"op_exp":3164714,"op_rev":4174927,"op_exp_per":null,"prop_tax_per":null,"state_aid_share":0,"sales_tax_share":null,"prop_tax_share":96.5,"debt_service_share":10.3,"debt_end":337500,"debt_per":null,"exp_growth_5y":5.5,"rev_growth_5y":83.3,"gf_result":1050909,"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],"audit_count":1,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"debt_service_share":{"median":7.2,"pctile":56,"n":170},"state_aid_share":{"median":0,"pctile":41,"n":170},"exp_growth_5y":{"median":23.1,"pctile":37,"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 $480,723, override planned), 2025 (by $368,786, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]}]}