{"fid":"ulster-county/fd-kerhonkson-fire-district","entity_id":null,"name":"Kerhonkson Fire District","kind":"fire_district","kind_label":"Fire district","county":"Ulster","region":"mid-hudson","osc_code":"511188005000","beds":null,"match":"osc_only","in_asr_manifest":false,"in_batch3":false,"osc_name":"Kerhonkson Fire District","series":[{"year":2019,"pe":"2019-12-31","op_rev":273905,"op_exp":265337,"gf_rev":273905,"gf_exp":265337,"gf_rev_all":273905,"gf_exp_all":265337,"prop_tax":269334,"sales_tax":0,"state_aid":1500,"federal_aid":0,"debt_service":43878,"exp_by":{"Public Safety":170724,"Employee Benefits":50735,"Debt Service":43878},"rev_by":{"Real Property Taxes and Assessments":269334,"Use and Sale of Property":991,"Other Local Revenues":2080,"State Aid":1500},"debt_end":141600,"debt_by":{"Bond":141600},"debt_src":"debt-2019","src":"afr-2019","file":"2019_FireDistrict.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":281757,"op_exp":199623,"gf_rev":281757,"gf_exp":199623,"gf_rev_all":281757,"gf_exp_all":199623,"prop_tax":275263,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":42183,"exp_by":{"Public Safety":139282,"Employee Benefits":18158,"Debt Service":42183},"rev_by":{"Real Property Taxes and Assessments":275263,"Use and Sale of Property":3542,"Other Local Revenues":2952},"debt_end":106200,"debt_by":{"Bond":106200},"debt_src":"debt-2020","src":"afr-2020","file":"2020_FireDistrict.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":283351,"op_exp":194195,"gf_rev":283351,"gf_exp":194195,"gf_rev_all":283351,"gf_exp_all":194195,"prop_tax":278504,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":40487,"exp_by":{"Public Safety":134072,"Employee Benefits":19636,"Debt Service":40487},"rev_by":{"Real Property Taxes and Assessments":278504,"Use and Sale of Property":4847},"debt_end":70800,"debt_by":{"Bond":70800},"debt_src":"debt-2021","src":"afr-2021","file":"2021_FireDistrict.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":291311,"op_exp":256143,"gf_rev":291311,"gf_exp":256143,"gf_rev_all":291311,"gf_exp_all":256143,"prop_tax":283804,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":38791,"exp_by":{"Public Safety":195757,"Employee Benefits":21595,"Debt Service":38791},"rev_by":{"Real Property Taxes and Assessments":283804,"Use and Sale of Property":6324,"Other Local Revenues":1183},"debt_end":35400,"debt_by":{"Bond":35400},"debt_src":"debt-2022","src":"afr-2022","file":"2022_FireDistrict.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":302151,"op_exp":220961,"gf_rev":302151,"gf_exp":220961,"gf_rev_all":302151,"gf_exp_all":220961,"prop_tax":291826,"sales_tax":0,"state_aid":0,"federal_aid":0,"debt_service":37096,"exp_by":{"Public Safety":162104,"Employee Benefits":21761,"Debt Service":37096},"rev_by":{"Real Property Taxes and Assessments":291826,"Use and Sale of Property":7641,"Other Local Revenues":2684},"debt_end":0,"debt_by":{"Bond":0},"debt_src":"debt-2023","src":"afr-2023","file":"2023_FireDistrict.csv","snap":"2026-09-30"}],"levy":[],"taxcap":[{"fy":2019,"prior_levy":219336,"proposed":269530,"limit":225189,"diff":-44341,"override":true,"levy_growth_pct":22.88,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":269530,"proposed":275263,"limit":275965,"diff":702,"override":false,"levy_growth_pct":2.13,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":275263,"proposed":278504,"limit":280259,"diff":1755,"override":false,"levy_growth_pct":1.18,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":278504,"proposed":283804,"limit":285829,"diff":2025,"override":false,"levy_growth_pct":1.9,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":283804,"proposed":291826,"limit":292113,"diff":287,"override":false,"levy_growth_pct":2.83,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":291826,"proposed":298583,"limit":303159,"diff":4576,"override":false,"levy_growth_pct":2.32,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":298583,"proposed":309911,"limit":310107,"diff":196,"override":false,"levy_growth_pct":3.79,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":309911,"proposed":317469,"limit":317127,"diff":-342,"override":true,"levy_growth_pct":2.44,"exceeds":true,"snap":"10/09/2026","src":"taxcap"}],"fsms":[],"fb":[],"fsms_not_filed":null,"audits":[{"title":"Kerhonkson Fire District – Board Oversight (2025M-124)","issued":"May 15, 2026","types":"Fire District","topics":"General Oversight","url":"https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":null,"denom_kind":null,"afr_year":2023,"op_exp":220961,"op_rev":302151,"op_exp_per":null,"prop_tax_per":null,"state_aid_share":0,"sales_tax_share":null,"prop_tax_share":96.6,"debt_service_share":16.8,"debt_end":0,"debt_per":null,"exp_growth_5y":-16.7,"rev_growth_5y":10.3,"gf_result":81190,"fb_ratio":null,"fb_year":null,"fsms_year":null,"fsms_stress":null,"fsms_score":null,"fsms_env":null,"cap_overrides":[2026],"cap_exceeded":[2026],"audit_count":1,"audits_5y":1,"transcript_hits":0,"budget_docs":0},"peers":{"debt_service_share":{"median":7.2,"pctile":72,"n":170},"state_aid_share":{"median":0,"pctile":41,"n":170},"exp_growth_5y":{"median":23.1,"pctile":15,"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 2026 (by $342, 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"]}]}