{"fid":"ulster-county/kingston","entity_id":"ulster-county/kingston","name":"City of Kingston","kind":"city","kind_label":"City","county":"Ulster","region":"mid-hudson","osc_code":"510224000000","beds":null,"match":"matched","in_asr_manifest":true,"in_batch3":false,"osc_name":"City of Kingston","population":{"value":23942,"year":2025,"base2020":23959,"src":"popest-2025","loc":"Kingston city, SUMLEV 061"},"series":[{"year":2019,"pe":"2019-12-31","op_rev":57552491.84,"op_exp":55201140.14,"gf_rev":44152407.84,"gf_exp":42690913.14,"gf_rev_all":44152407.84,"gf_exp_all":44377790.1,"prop_tax":18034036.02,"sales_tax":14257985.02,"state_aid":6143599.99,"federal_aid":3019682.57,"debt_service":2835481.45,"exp_by":{"General Government":7120388.43,"Employee Benefits":18226250.51,"Public Safety":13333449.4,"Health":115517.88,"Transportation":2407022.41,"Community Services":41813.83,"Economic Development":1969563.53,"Culture and Recreation":2356690.47,"Sanitation":4481591.23,"Debt Service":2835481.45,"Utilities":2313371},"rev_by":{"Real Property Taxes and Assessments":17248065.44,"Other Real Property Tax Items":785970.58,"Sales and Use Tax":14257985.02,"Other Non-Property Taxes":391646.86,"Charges for Services":12076237.26,"Charges to Other Governments":1451337.93,"Use and Sale of Property":437907.29,"Other Local Revenues":1740058.9,"State Aid":6143599.99,"Federal Aid":3019682.57},"debt_end":42794267.05,"debt_by":{"Bond":27306999,"Bond Anticipation Note":14341278,"Installment Purchase Contract":1145990.05},"debt_src":"debt-2019","src":"afr-2019","file":"2019_City.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":54421085.35,"op_exp":50547677.98,"gf_rev":43044679.35,"gf_exp":39984418.98,"gf_rev_all":43044679.35,"gf_exp_all":41416212.03,"prop_tax":18531570.06,"sales_tax":14995473.62,"state_aid":4855171.78,"federal_aid":781756.25,"debt_service":2674400.59,"exp_by":{"General Government":6718551.57,"Employee Benefits":15409917.93,"Public Safety":14259156.92,"Health":98202.96,"Transportation":1617667.19,"Community Services":242522.08,"Economic Development":1418139.04,"Culture and Recreation":1679663.62,"Sanitation":4207167.08,"Debt Service":2674400.59,"Utilities":2222289},"rev_by":{"Real Property Taxes and Assessments":17545838.84,"Other Real Property Tax Items":985731.22,"Sales and Use Tax":14995473.62,"Other Non-Property Taxes":384754.08,"Charges for Services":11371348.77,"Charges to Other Governments":1558361.29,"Use and Sale of Property":225794.85,"Other Local Revenues":1716854.65,"State Aid":4855171.78,"Federal Aid":781756.25},"debt_end":47979790.84,"debt_by":{"Bond":27153606,"Bond Anticipation Note":20110641,"Installment Purchase Contract":715543.84},"debt_src":"debt-2020","src":"afr-2020","file":"2020_City.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":59247509.64,"op_exp":56244758.91,"gf_rev":46499008.64,"gf_exp":42492772.91,"gf_rev_all":46499008.86,"gf_exp_all":43937721.91,"prop_tax":18288203.7,"sales_tax":18179018.59,"state_aid":4771739.27,"federal_aid":1937277.3,"debt_service":4607946.6,"exp_by":{"General Government":8217784.83,"Employee Benefits":17253463.63,"Public Safety":14153583.1,"Health":122643.25,"Transportation":1652751.73,"Community Services":38853.38,"Economic Development":1975210.36,"Culture and Recreation":1554856.64,"Sanitation":4163069.39,"Debt Service":4607946.6,"Utilities":2504596},"rev_by":{"Real Property Taxes and Assessments":17407513.33,"Other Real Property Tax Items":880690.37,"Sales and Use Tax":18179018.59,"Other Non-Property Taxes":360856.55,"Charges for Services":12106130.22,"Charges to Other Governments":1160091.35,"Use and Sale of Property":225946.65,"Other Local Revenues":2218246.01,"State Aid":4771739.27,"Federal Aid":1937277.3},"debt_end":55679827.84,"debt_by":{"Bond":26109367,"Bond Anticipation Note":29206686,"Installment Purchase Contract":363774.84},"debt_src":"debt-2021","src":"afr-2021","file":"2021_City.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":64649687.58,"op_exp":58838619.16,"gf_rev":50968083.48,"gf_exp":47041897.96,"gf_rev_all":50968083.48,"gf_exp_all":50431396.28,"prop_tax":18797300.59,"sales_tax":19477259.23,"state_aid":5322442.24,"federal_aid":1608724.41,"debt_service":3500080.01,"exp_by":{"General Government":8171888.51,"Employee Benefits":16775880.26,"Public Safety":16320188.38,"Health":575771.33,"Transportation":1899631.36,"Community Services":93615.24,"Economic Development":1351352.6,"Culture and Recreation":2274832.66,"Sanitation":4850172.81,"Debt Service":3500080.01,"Utilities":3025206},"rev_by":{"Real Property Taxes and Assessments":17835969.56,"Other Real Property Tax Items":961331.03,"Sales and Use Tax":19477259.23,"Other Non-Property Taxes":368563.79,"Charges for Services":13365512.79,"Charges to Other Governments":1308692.25,"Use and Sale of Property":1085144.2,"Other Local Revenues":3316048.08,"State Aid":5322442.24,"Federal Aid":1608724.41},"debt_end":66502779,"debt_by":{"Bond":40882100,"Bond Anticipation Note":25620679,"Installment Purchase Contract":0},"debt_src":"debt-2022","src":"afr-2022","file":"2022_City.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":71175330.97,"op_exp":65037963.52,"gf_rev":54944647.3,"gf_exp":47675119.62,"gf_rev_all":54944647.3,"gf_exp_all":54388966.46,"prop_tax":18309645.45,"sales_tax":20026166.49,"state_aid":6197340.9,"federal_aid":6317186.65,"debt_service":5477217.83,"exp_by":{"General Government":8850752.1,"Employee Benefits":19566674.81,"Public Safety":15785825.34,"Health":510300.23,"Transportation":2112434.15,"Community Services":80952.28,"Economic Development":2083906.4,"Culture and Recreation":2488727.62,"Sanitation":5177945.76,"Debt Service":5477217.83,"Utilities":2903227},"rev_by":{"Real Property Taxes and Assessments":17164565.3,"Other Real Property Tax Items":1145080.15,"Sales and Use Tax":20026166.49,"Other Non-Property Taxes":339463.92,"Charges for Services":13867534.03,"Charges to Other Governments":1521720.23,"Use and Sale of Property":1905086,"Other Local Revenues":2691187.3,"State Aid":6197340.9,"Federal Aid":6317186.65},"debt_end":68807008,"debt_by":{"Bond":39321701,"Bond Anticipation Note":29485307},"debt_src":"debt-2023","src":"afr-2023","file":"2023_City.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-12-31","op_rev":83195920.12,"op_exp":69368634.93,"gf_rev":67998194.58,"gf_exp":52463167.82,"gf_rev_all":68315138.09,"gf_exp_all":67920033.91,"prop_tax":18711396.38,"sales_tax":20539256.36,"state_aid":4794645.64,"federal_aid":16022490.78,"debt_service":4390109.83,"exp_by":{"General Government":9805208.73,"Employee Benefits":21357303.82,"Public Safety":18143200.69,"Health":538288.14,"Transportation":2120277.09,"Community Services":58047.79,"Economic Development":2414200.88,"Culture and Recreation":2502540.19,"Sanitation":5055562.77,"Debt Service":4390109.83,"Utilities":2983895},"rev_by":{"Real Property Taxes and Assessments":17492417.02,"Other Real Property Tax Items":1218979.36,"Other Non-Property Taxes":329122.23,"Sales and Use Tax":20539256.36,"Charges for Services":17039469.06,"Charges to Other Governments":1453100.11,"Use and Sale of Property":2087344.16,"Other Local Revenues":2219095.4,"State Aid":4794645.64,"Federal Aid":16022490.78},"debt_end":102367522,"debt_by":{"Bond":35899049,"Bond Anticipation Note":66468473},"debt_src":"debt-2024","src":"afr-2024","file":"2024_City.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-12-31","op_rev":85741018.29,"op_exp":77498108.57,"gf_rev":62111010.65,"gf_exp":61034622.37,"gf_rev_all":62995300.19,"gf_exp_all":63723219.76,"prop_tax":21432202.930000003,"sales_tax":21245254.85,"state_aid":13626237.18,"federal_aid":1731007.97,"debt_service":7487783.08,"exp_by":{"General Government":10877657.63,"Employee Benefits":22492661.33,"Public Safety":20435702.69,"Health":415365.04,"Transportation":1921238.99,"Community Services":141024.18,"Economic Development":1774994.04,"Culture and Recreation":3509194.44,"Sanitation":5376825.15,"Debt Service":7487783.08,"Utilities":3065662},"rev_by":{"Real Property Taxes and Assessments":19617639.92,"Other Real Property Tax Items":1814563.01,"Other Non-Property Taxes":497812.76,"Sales and Use Tax":21245254.85,"Charges for Services":18766255.93,"Charges to Other Governments":3758810.5,"Use and Sale of Property":1665907.66,"Other Local Revenues":3017528.51,"State Aid":13626237.18,"Federal Aid":1731007.97},"debt_end":97426537,"debt_by":{"Bond":64941061,"Bond Anticipation Note":32485476},"debt_src":"debt-2025","src":"afr-2025","file":"2025_City.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":17650940,"own_levy":17650940,"full_value":1821790502,"rate":9.68878692726876,"sheet":"City","src":"taxtable-2021"},{"year":2022,"levy":17650940,"own_levy":17650940,"full_value":2050655437,"rate":8.60746261001428,"sheet":"City","src":"taxtable-2022"},{"year":2023,"levy":17600940,"own_levy":17600940,"full_value":2387988993,"rate":7.37061186278257,"sheet":"City","src":"taxtable-2023"},{"year":2024,"levy":17966969,"own_levy":17966969,"full_value":2751016230,"rate":6.53102980784668,"sheet":"City","src":"taxtable-2024"},{"year":2025,"levy":19562582,"own_levy":19562582,"full_value":2952163237,"rate":6.62652449390962,"sheet":"City","src":"taxtable-2025"},{"year":2026,"levy":21496726,"own_levy":21496726,"full_value":3589938787,"rate":5.98804806306019,"sheet":"City","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":17684767,"proposed":17709231,"limit":18390895,"diff":681664,"override":false,"levy_growth_pct":0.14,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":17709231,"proposed":17693207,"limit":18324716,"diff":631509,"override":false,"levy_growth_pct":-0.09,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":17693207,"proposed":17675495,"limit":18289629,"diff":614134,"override":false,"levy_growth_pct":-0.1,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":17675495,"proposed":17675940,"limit":18699738,"diff":1023798,"override":false,"levy_growth_pct":0,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":17730094,"proposed":17624961,"limit":18556483,"diff":931522,"override":false,"levy_growth_pct":-0.59,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":17624961,"proposed":17966969,"limit":18509898,"diff":542929,"override":false,"levy_growth_pct":1.94,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":17966969,"proposed":19562582,"limit":18948820,"diff":-613762,"override":true,"levy_growth_pct":8.88,"exceeds":true,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":19562582,"proposed":21496726,"limit":19803253,"diff":-1693473,"override":true,"levy_growth_pct":9.89,"exceeds":true,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":5,"env_rating":"Moderate Environmental Stress","env_score":40,"src":"fsms-muni-2019"},{"year":2020,"stress":"No Designation","fiscal_score":1.7,"env_rating":"Susceptible Environmental Stress","env_score":33.3,"src":"fsms-muni-2020"},{"year":2021,"stress":"No Designation","fiscal_score":1.7,"env_rating":"No Designation","env_score":13.3,"src":"fsms-muni-2021"},{"year":2022,"stress":"No Designation","fiscal_score":1.7,"env_rating":"No Designation","env_score":0,"src":"fsms-muni-2022"},{"year":2023,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":0,"src":"fsms-muni-2023"},{"year":2024,"stress":"No Designation","fiscal_score":6.7,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2024"},{"year":2025,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":13.3,"src":"fsms-muni-2025"}],"fb":[{"year":2023,"ratio":0.2259,"fb":12285840.08,"exp":54388966.46,"xfer":null,"src":"fsms-ind1-muni-2023"},{"year":2024,"ratio":0.157,"fb":10664234.48,"exp":67920033.91,"xfer":null,"src":"fsms-ind1-muni-2024"},{"year":2025,"ratio":0.1789,"fb":11399044.84,"exp":63723219.76,"xfer":null,"src":"fsms-ind1-muni-2025"}],"fsms_not_filed":null,"audits":[],"transcript_mentions":{"meetings":1,"moments":1,"terms":{"audit":1},"recent":[{"date":"2026-05-13","body":"Water Board Meeting","title":"Kingston Water Board Meeting 5-13-2026","t":37,"url":"https://www.youtube.com/watch?v=8VqpbQktYaE&t=37s","k":"ulster-county/kingston/8VqpbQktYaE"}],"library":"https://meeting-insights.canalandcountry.workers.dev/?view=library"},"budget_docs":null,"metrics":{"denom":23942,"denom_kind":"capita","afr_year":2025,"op_exp":77498108.57,"op_rev":85741018.29,"op_exp_per":3237,"prop_tax_per":895,"state_aid_share":15.9,"sales_tax_share":24.8,"prop_tax_share":25,"debt_service_share":9.7,"debt_end":97426537,"debt_per":4069,"exp_growth_5y":37.8,"rev_growth_5y":44.7,"gf_result":-727919.5700000003,"fb_ratio":17.9,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":0,"fsms_env":"No Designation","levy_latest":21496726,"levy_year":2026,"levy_growth":21.8,"levy_growth_span":"2021–2026","fv_rate":5.99,"cap_overrides":[2025,2026],"cap_exceeded":[2025,2026],"audit_count":0,"audits_5y":0,"transcript_hits":1,"budget_docs":0},"peers":{"op_exp_per":{"median":3033,"pctile":64,"n":7},"prop_tax_per":{"median":956,"pctile":21,"n":7},"debt_per":{"median":2954,"pctile":93,"n":7},"debt_service_share":{"median":9.7,"pctile":50,"n":7},"state_aid_share":{"median":8.2,"pctile":93,"n":7},"sales_tax_share":{"median":17.8,"pctile":93,"n":7},"fb_ratio":{"median":23,"pctile":42,"n":6},"exp_growth_5y":{"median":23.2,"pctile":93,"n":7},"levy_growth":{"median":18.1,"pctile":79,"n":7},"fsms_score":{"median":3.4,"pctile":17,"n":6}},"flags":[{"id":"cap_override","label":"Levy above tax cap","detail":"OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2025 (by $613,762, override planned), 2026 (by $1,693,473, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]}]}