{"fid":"warren-county/horicon","entity_id":"warren-county/horicon","name":"Town of Horicon","kind":"town","kind_label":"Town","county":"Warren","region":"capital-region","osc_code":"520340200000","beds":null,"match":"matched","in_asr_manifest":false,"in_batch3":false,"osc_name":"Town of Horicon","population":{"value":1457,"year":2025,"base2020":1466,"src":"popest-2025","loc":"Horicon town, SUMLEV 061"},"series":[{"year":2019,"pe":"2019-12-31","op_rev":3253054.97,"op_exp":3205194.13,"gf_rev":2018093.41,"gf_exp":1347647.44,"gf_rev_all":2018093.41,"gf_exp_all":1903277.44,"prop_tax":819822.42,"sales_tax":1729993.33,"state_aid":225689.25,"federal_aid":0,"debt_service":205175.59,"exp_by":{"General Government":590960.55,"Public Safety":312986.9,"Health":5000,"Transportation":1130392.23,"Economic Development":54417.85,"Community Services":60022.39,"Culture and Recreation":62131.8,"Sanitation":115095.09,"Employee Benefits":669011.73,"Debt Service":205175.59},"rev_by":{"Real Property Taxes and Assessments":814513,"Other Real Property Tax Items":5309.42,"Sales and Use Tax":1729993.33,"Other Non-Property Taxes":0,"Charges for Services":118539.92,"Charges to Other Governments":327364.25,"Use and Sale of Property":12295.16,"Other Local Revenues":19350.64,"State Aid":225689.25},"debt_end":0,"debt_by":{"Bond Anticipation Note":0},"debt_src":"debt-2019","src":"afr-2019","file":"2019_Town.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":3361446.78,"op_exp":3083125.9,"gf_rev":2019728.18,"gf_exp":1362369.87,"gf_rev_all":2019728.18,"gf_exp_all":1918054.87,"prop_tax":866742.36,"sales_tax":1669667.32,"state_aid":223932.24,"federal_aid":89439.85,"debt_service":0,"exp_by":{"General Government":598425.54,"Public Safety":351302.91,"Health":7000,"Transportation":1174249.09,"Economic Development":32033.2,"Community Services":42794.05,"Culture and Recreation":64090.24,"Sanitation":136727.24,"Employee Benefits":676503.63,"Debt Service":0},"rev_by":{"Real Property Taxes and Assessments":862525,"Other Real Property Tax Items":4217.36,"Sales and Use Tax":1669667.32,"Other Non-Property Taxes":0,"Charges for Services":130740.59,"Charges to Other Governments":349375.25,"Use and Sale of Property":11486.35,"Other Local Revenues":20062.82,"State Aid":223932.24,"Federal Aid":89439.85},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2020","file":"2020_Town.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":4282127.54,"op_exp":3489045.45,"gf_rev":2685304.16,"gf_exp":1443007.8,"gf_rev_all":2688043.68,"gf_exp_all":1929868.8,"prop_tax":855561.6499999999,"sales_tax":1907926.21,"state_aid":486117.13,"federal_aid":89252.85,"debt_service":0,"exp_by":{"General Government":644630.29,"Public Safety":386725.49,"Health":6000,"Transportation":1438649.76,"Economic Development":47209,"Community Services":37374.69,"Culture and Recreation":65848.45,"Sanitation":132369.44,"Employee Benefits":730238.33,"Debt Service":0},"rev_by":{"Real Property Taxes and Assessments":851469.32,"Other Real Property Tax Items":4092.33,"Sales and Use Tax":1907926.21,"Other Non-Property Taxes":258118.11,"Charges for Services":148793.24,"Charges to Other Governments":366692.04,"Use and Sale of Property":64578.83,"Other Local Revenues":105087.48,"State Aid":486117.13,"Federal Aid":89252.85},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2021","file":"2021_Town.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":3960497.19,"op_exp":3333763.25,"gf_rev":2647390.26,"gf_exp":1556906.97,"gf_rev_all":2647390.26,"gf_exp_all":2081906.97,"prop_tax":880888.59,"sales_tax":2043945.54,"state_aid":388303.99,"federal_aid":120581.29,"debt_service":0,"exp_by":{"General Government":722389.71,"Public Safety":420716.98,"Health":7000,"Transportation":1326513.53,"Economic Development":50154.73,"Community Services":42237.87,"Culture and Recreation":90064.46,"Sanitation":139953.8,"Employee Benefits":534732.17,"Debt Service":0},"rev_by":{"Real Property Taxes and Assessments":876745,"Other Real Property Tax Items":4143.59,"Sales and Use Tax":2043945.54,"Other Non-Property Taxes":32804.66,"Charges for Services":160344.2,"Charges to Other Governments":390751.64,"Use and Sale of Property":-68721.62,"Other Local Revenues":11598.9,"State Aid":388303.99,"Federal Aid":120581.29},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2022","file":"2022_Town.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":3691786.25,"op_exp":3344347.06,"gf_rev":2290589.07,"gf_exp":1334845.84,"gf_rev_all":2290589.07,"gf_exp_all":2183662.84,"prop_tax":705837.3,"sales_tax":1828023.58,"state_aid":406228.65,"federal_aid":6110.48,"debt_service":0,"exp_by":{"General Government":610226.13,"Public Safety":260169.19,"Health":6000,"Transportation":1616880.21,"Economic Development":84170.37,"Community Services":8601.26,"Culture and Recreation":148925.24,"Sanitation":140842.76,"Employee Benefits":468531.9},"rev_by":{"Other Real Property Tax Items":6030.3,"Sales and Use Tax":1828023.58,"Other Non-Property Taxes":33980.41,"Charges for Services":157179.48,"Charges to Other Governments":354897.05,"Use and Sale of Property":194832.22,"Other Local Revenues":4697.08,"State Aid":406228.65,"Federal Aid":6110.48,"Real Property Taxes and Assessments":699807},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2023","file":"2023_Town.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-12-31","op_rev":4084714.1,"op_exp":3760992.62,"gf_rev":1964203.75,"gf_exp":1605350.07,"gf_rev_all":1964203.75,"gf_exp_all":1605350.07,"prop_tax":714439.57,"sales_tax":2191300.22,"state_aid":365942.26,"federal_aid":0,"debt_service":0,"exp_by":{"General Government":749453.76,"Public Safety":297995.26,"Health":7000,"Transportation":1663124.06,"Economic Development":65569.84,"Community Services":32825.44,"Culture and Recreation":185341.18,"Sanitation":154993.1,"Employee Benefits":604689.98},"rev_by":{"Other Real Property Tax Items":4439.57,"Sales and Use Tax":2191300.22,"Other Non-Property Taxes":33365.5,"Charges for Services":178587.25,"Charges to Other Governments":375254.82,"Use and Sale of Property":209667.48,"Other Local Revenues":16157,"State Aid":365942.26,"Real Property Taxes and Assessments":710000},"debt_end":null,"debt_by":null,"debt_src":null,"src":"afr-2024","file":"2024_Town.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-12-31","op_rev":4342071.65,"op_exp":4283093.94,"gf_rev":2240724.92,"gf_exp":1680790.22,"gf_rev_all":2240724.92,"gf_exp_all":2305790.22,"prop_tax":705520.56,"sales_tax":2342569.12,"state_aid":426268.42,"federal_aid":0,"debt_service":0,"exp_by":{"General Government":815692.81,"Public Safety":319750.02,"Health":7000,"Transportation":2009704.78,"Economic Development":77069.86,"Community Services":16689.37,"Culture and Recreation":255670.04,"Sanitation":136035.3,"Employee Benefits":645481.76},"rev_by":{"Other Real Property Tax Items":6176.56,"Sales and Use Tax":2342569.12,"Other Non-Property Taxes":31290.16,"Charges for Services":162014.82,"Charges to Other Governments":387558.83,"Use and Sale of Property":176907.91,"Other Local Revenues":109941.83,"State Aid":426268.42,"Real Property Taxes and Assessments":699344},"debt_end":1300000,"debt_by":{"Bond Anticipation Note":1300000},"debt_src":"debt-2025","src":"afr-2025","file":"2025_Town.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":848711.05,"own_levy":594204.6,"full_value":655854909,"rate":1.29405305709163,"sheet":"Town","src":"taxtable-2021"},{"year":2022,"levy":871873.07,"own_levy":617347.73,"full_value":659559592,"rate":1.32190188813144,"sheet":"Town","src":"taxtable-2022"},{"year":2023,"levy":894750.84,"own_levy":418592.27,"full_value":817563049,"rate":1.09441203475917,"sheet":"Town","src":"taxtable-2023"},{"year":2024,"levy":912474.26,"own_levy":382895.06,"full_value":838432444,"rate":1.08830981736198,"sheet":"Town","src":"taxtable-2024"},{"year":2025,"levy":930460.13,"own_levy":349634.73,"full_value":943731350,"rate":0.985937502235144,"sheet":"Town","src":"taxtable-2025"},{"year":2026,"levy":963254.74,"own_levy":375243.08,"full_value":1116795108,"rate":0.862516976569707,"sheet":"Town","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":795447,"proposed":814520,"limit":814520,"diff":0,"override":false,"levy_growth_pct":2.4,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":814520,"proposed":833552,"limit":833552,"diff":0,"override":false,"levy_growth_pct":2.34,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":833552,"proposed":853143,"limit":853243,"diff":100,"override":false,"levy_growth_pct":2.35,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":853143,"proposed":876745,"limit":876745,"diff":0,"override":false,"levy_growth_pct":2.77,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":876745,"proposed":899020,"limit":899020,"diff":0,"override":false,"levy_growth_pct":2.54,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":899020,"proposed":917000,"limit":917000,"diff":0,"override":false,"levy_growth_pct":2,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":917000,"proposed":935340,"limit":939643,"diff":4303,"override":false,"levy_growth_pct":2,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":935340,"proposed":967318,"limit":967318,"diff":0,"override":false,"levy_growth_pct":3.42,"exceeds":false,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":23.3,"src":"fsms-muni-2019"},{"year":2020,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":23.3,"src":"fsms-muni-2020"},{"year":2021,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":20,"src":"fsms-muni-2021"},{"year":2022,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":20,"src":"fsms-muni-2022"},{"year":2023,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":6.7,"src":"fsms-muni-2023"},{"year":2024,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":10,"src":"fsms-muni-2024"},{"year":2025,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":3.3,"src":"fsms-muni-2025"}],"fb":[{"year":2023,"ratio":0.6403,"fb":2495733.97,"exp":3897551.06,"xfer":null,"src":"fsms-ind1-muni-2023"},{"year":2024,"ratio":1.1188,"fb":3841238.05,"exp":3433220.16,"xfer":null,"src":"fsms-ind1-muni-2024"},{"year":2025,"ratio":0.842,"fb":3838095.45,"exp":4558151.94,"xfer":null,"src":"fsms-ind1-muni-2025"}],"fsms_not_filed":null,"audits":[{"title":"Town of Horicon – Leave Accruals (2016M-421)","issued":"November 21, 2017","types":"Town","topics":"Capital Projects","url":"https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":1457,"denom_kind":"capita","afr_year":2025,"op_exp":4283093.94,"op_rev":4342071.65,"op_exp_per":2940,"prop_tax_per":484,"state_aid_share":9.8,"sales_tax_share":54,"prop_tax_share":16.2,"debt_service_share":0,"debt_end":1300000,"debt_per":892,"exp_growth_5y":22.8,"rev_growth_5y":1.4,"gf_result":-65065.30000000028,"fb_ratio":84.2,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":0,"fsms_env":"No Designation","levy_latest":963254.74,"levy_year":2026,"levy_growth":13.5,"levy_growth_span":"2021–2026","fv_rate":0.86,"cap_overrides":[],"cap_exceeded":[],"audit_count":1,"audits_5y":0,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":913,"pctile":97,"n":101},"prop_tax_per":{"median":409,"pctile":69,"n":101},"debt_per":{"median":316,"pctile":79,"n":73},"debt_service_share":{"median":2.4,"pctile":16,"n":101},"state_aid_share":{"median":12.6,"pctile":37,"n":101},"sales_tax_share":{"median":22.6,"pctile":93,"n":101},"fb_ratio":{"median":48.1,"pctile":76,"n":96},"exp_growth_5y":{"median":26.7,"pctile":39,"n":100},"levy_growth":{"median":13.2,"pctile":53,"n":101},"fsms_score":{"median":3.3,"pctile":14,"n":88}},"flags":[{"id":"fb_high","label":"High fund balance","detail":"OSC FSMS: assigned + unassigned general fund balance was 84.2% of gross expenditures (FY 2025); threshold > 50%.","src":["fsms-ind1-muni-2025"]}]}