{"fid":"washington-county/washington-county-legislature","entity_id":"washington-county/washington-county-legislature","name":"County of Washington","kind":"county","kind_label":"County","county":"Washington","region":"capital-region","osc_code":"530100000000","beds":null,"match":"matched","in_asr_manifest":true,"in_batch3":false,"osc_name":"County of Washington","population":{"value":59353,"year":2025,"base2020":61127,"src":"popest-2025","loc":"Washington County, SUMLEV 050"},"series":[{"year":2019,"pe":"2019-12-31","op_rev":112163697.22,"op_exp":106769068.58,"gf_rev":90074105.79,"gf_exp":74833768.61,"gf_rev_all":90086436.43,"gf_exp_all":84968201.31,"prop_tax":39537461.480000004,"sales_tax":22161093.26,"state_aid":17437889.23,"federal_aid":9564699.07,"debt_service":1306903.82,"exp_by":{"General Government":13726626.89,"Employee Benefits":21843534.6,"Education":5646652.9,"Public Safety":12087403.5,"Health":3852679.14,"Social Services":27377343.51,"Economic Development":266254.21,"Community Services":1140342.28,"Culture and Recreation":925386.38,"Sanitation":1695355.21,"Debt Service":1306903.82,"Transportation":16900586.14},"rev_by":{"Real Property Taxes and Assessments":37915292.59,"Other Real Property Tax Items":1622168.89,"Sales and Use Tax":22161093.26,"Other Non-Property Taxes":671279.26,"Charges for Services":5314369.81,"Charges to Other Governments":10196871.65,"Use and Sale of Property":1421392.94,"Other Local Revenues":5858640.52,"State Aid":17437889.23,"Federal Aid":9564699.07},"debt_end":28419191.65,"debt_by":{"Bond":13145373,"Bond Anticipation Note":15243627.16,"Installment Purchase Contract":30191.49},"debt_src":"debt-2019","src":"afr-2019","file":"2019_County.csv","snap":"2026-09-30"},{"year":2020,"pe":"2020-12-31","op_rev":104519652.62,"op_exp":102738806.33,"gf_rev":84409850.13,"gf_exp":74569633.19,"gf_rev_all":84696617.7,"gf_exp_all":85170478.29,"prop_tax":34078629.38,"sales_tax":22767611.11,"state_aid":14951420.42,"federal_aid":10332791.02,"debt_service":1423050.07,"exp_by":{"General Government":14485288.85,"Employee Benefits":21482294.05,"Education":4491536.43,"Public Safety":12332190.63,"Health":4167517.98,"Social Services":26690202.16,"Economic Development":198549.09,"Community Services":1241429.48,"Culture and Recreation":881529.93,"Sanitation":2264783.58,"Debt Service":1423050.07,"Transportation":13080434.08},"rev_by":{"Real Property Taxes and Assessments":32495644.18,"Other Real Property Tax Items":1582985.2,"Sales and Use Tax":22767611.11,"Other Non-Property Taxes":1168164.92,"Charges for Services":4978975.09,"Charges to Other Governments":10147605.82,"Use and Sale of Property":653969.42,"Other Local Revenues":5440485.44,"State Aid":14951420.42,"Federal Aid":10332791.02},"debt_end":25981705.35,"debt_by":{"Bond":12730373,"Bond Anticipation Note":13229127.16,"Installment Purchase Contract":22205.19},"debt_src":"debt-2020","src":"afr-2020","file":"2020_County.csv","snap":"2026-09-30"},{"year":2021,"pe":"2021-12-31","op_rev":120480024.89,"op_exp":105052846.42,"gf_rev":99839442.61,"gf_exp":75316716.24,"gf_rev_all":105863703.89,"gf_exp_all":96722044.24,"prop_tax":36096893.74,"sales_tax":26605439.13,"state_aid":17167647.92,"federal_aid":17301733.32,"debt_service":468121.09,"exp_by":{"General Government":23133682.05,"Employee Benefits":14037647.72,"Education":4804046.33,"Public Safety":12512256.87,"Health":4737990.48,"Social Services":26293190.33,"Economic Development":336856.89,"Community Services":1253347.55,"Culture and Recreation":936848.98,"Sanitation":1868422.72,"Debt Service":468121.09,"Transportation":14670435.41},"rev_by":{"Real Property Taxes and Assessments":34486124.15,"Other Real Property Tax Items":1610769.59,"Sales and Use Tax":26605439.13,"Other Non-Property Taxes":1642806.06,"Charges for Services":5527817.88,"Charges to Other Governments":10038601.63,"Use and Sale of Property":442979.73,"Other Local Revenues":5656105.48,"State Aid":17167647.92,"Federal Aid":17301733.32},"debt_end":15213711.59,"debt_by":{"Bond":10429799,"Bond Anticipation Note":4770000,"Installment Purchase Contract":13912.59},"debt_src":"debt-2021","src":"afr-2021","file":"2021_County.csv","snap":"2026-09-30"},{"year":2022,"pe":"2022-12-31","op_rev":131195923.46,"op_exp":115434786.9,"gf_rev":109064536.04,"gf_exp":82115819.48,"gf_rev_all":109364536.04,"gf_exp_all":103285629.48,"prop_tax":41079517.839999996,"sales_tax":28243681.38,"state_aid":19975334.19,"federal_aid":17897116.23,"debt_service":829289.38,"exp_by":{"General Government":24823294.13,"Employee Benefits":13605888.8,"Education":5069333.38,"Public Safety":13766897.38,"Health":5736080.19,"Social Services":28418384.16,"Economic Development":437846.44,"Community Services":1653390.37,"Culture and Recreation":1232787.55,"Sanitation":2687089.69,"Debt Service":829289.38,"Transportation":17174505.43},"rev_by":{"Real Property Taxes and Assessments":38357055.23,"Other Real Property Tax Items":2722462.61,"Sales and Use Tax":28243681.38,"Other Non-Property Taxes":1436267.89,"Charges for Services":5444705.77,"Charges to Other Governments":10067056.25,"Use and Sale of Property":919435.58,"Other Local Revenues":6132808.33,"State Aid":19975334.19,"Federal Aid":17897116.23},"debt_end":14175541.55,"debt_by":{"Bond":9696469,"Bond Anticipation Note":4471384.81,"Installment Purchase Contract":7687.74},"debt_src":"debt-2022","src":"afr-2022","file":"2022_County.csv","snap":"2026-09-30"},{"year":2023,"pe":"2023-12-31","op_rev":128862656.99,"op_exp":125248800.6,"gf_rev":107111194.92,"gf_exp":90557654.47,"gf_rev_all":107111194.92,"gf_exp_all":109445755.52,"prop_tax":37115528.71,"sales_tax":30163973.37,"state_aid":20839225.1,"federal_aid":15368587.35,"debt_service":1149681.62,"exp_by":{"General Government":28468365.71,"Employee Benefits":13919448.11,"Education":5816649.94,"Public Safety":15558396.16,"Health":5643149.77,"Social Services":32209603.33,"Economic Development":416015.08,"Community Services":1528952.13,"Culture and Recreation":1255045.02,"Sanitation":2058738.33,"Debt Service":1149681.62,"Transportation":17224755.4},"rev_by":{"Real Property Taxes and Assessments":35559285.62,"Other Real Property Tax Items":1556243.09,"Sales and Use Tax":30163973.37,"Other Non-Property Taxes":1447913.36,"Charges for Services":5340268.43,"Charges to Other Governments":10125203.39,"Use and Sale of Property":1998254.64,"Other Local Revenues":6463702.64,"State Aid":20839225.1,"Federal Aid":15368587.35},"debt_end":20056139.64,"debt_by":{"Bond":8928139,"Bond Anticipation Note":11124532.64,"Installment Purchase Contract":3468},"debt_src":"debt-2023","src":"afr-2023","file":"2023_County.csv","snap":"2026-09-30"},{"year":2024,"pe":"2024-12-31","op_rev":138320565.2,"op_exp":145086842.91,"gf_rev":114526269.46,"gf_exp":108195638.96,"gf_rev_all":114526269.46,"gf_exp_all":123015638.96,"prop_tax":38020887.92,"sales_tax":30962703.23,"state_aid":21366500.23,"federal_aid":20736186.82,"debt_service":889598.2,"exp_by":{"General Government":37680817.7,"Education":6725447.81,"Public Safety":16708342.84,"Health":5869543.43,"Social Services":36820551.03,"Economic Development":438001.74,"Community Services":1636513.53,"Culture and Recreation":1403750.27,"Sanitation":2204680.31,"Employee Benefits":15518356.69,"Debt Service":889598.2,"Transportation":19191239.36},"rev_by":{"Real Property Taxes and Assessments":36548966.06,"Other Real Property Tax Items":1471921.86,"Sales and Use Tax":30962703.23,"Other Non-Property Taxes":1412096.38,"Charges for Services":5641506.34,"Charges to Other Governments":10615610.75,"Use and Sale of Property":2083705.7,"Other Local Revenues":7481367.83,"State Aid":21366500.23,"Federal Aid":20736186.82},"debt_end":27498128.45,"debt_by":{"Bond":8379809,"Bond Anticipation Note":19118319.45,"Installment Purchase Contract":0},"debt_src":"debt-2024","src":"afr-2024","file":"2024_County.csv","snap":"2026-09-30"},{"year":2025,"pe":"2025-12-31","op_rev":146727240.52,"op_exp":144072921.58,"gf_rev":117823867.76,"gf_exp":104975173.39,"gf_rev_all":117895331.23,"gf_exp_all":117287713.39,"prop_tax":41027051.39,"sales_tax":31937025.15,"state_aid":26222719.49,"federal_aid":14640153.24,"debt_service":1085544.26,"exp_by":{"General Government":32078151.81,"Education":6658540.3,"Public Safety":18053962.64,"Health":6399918.37,"Social Services":36388886.14,"Economic Development":517801.67,"Community Services":1690911.63,"Culture and Recreation":1511211.21,"Sanitation":1890413.92,"Employee Benefits":18237202.76,"Debt Service":1085544.26,"Transportation":19560376.87},"rev_by":{"Real Property Taxes and Assessments":38829370.25,"Other Real Property Tax Items":2197681.14,"Sales and Use Tax":31937025.15,"Other Non-Property Taxes":1479805.46,"Charges for Services":7003869.48,"Charges to Other Governments":14690887.21,"Use and Sale of Property":1357095.9,"Other Local Revenues":8368633.2,"State Aid":26222719.49,"Federal Aid":14640153.24},"debt_end":44718290.82,"debt_by":{"Bond":7826580,"Bond Anticipation Note":21891710.82,"Tax Anticipation Note":15000000},"debt_src":"debt-2025","src":"afr-2025","file":"2025_County.csv","snap":"2026-09-30"}],"levy":[{"year":2021,"levy":35464545.4,"own_levy":35464545.4,"full_value":5059832458,"rate":7.00903551538109,"sheet":"County","src":"taxtable-2021"},{"year":2022,"levy":35370023.97,"own_levy":35370023.97,"full_value":5200419681,"rate":6.80137876164614,"sheet":"County","src":"taxtable-2022"},{"year":2023,"levy":36430283.08,"own_levy":36430283.08,"full_value":6013590240,"rate":6.05799225189643,"sheet":"County","src":"taxtable-2023"},{"year":2024,"levy":37775443.4,"own_levy":37775443.4,"full_value":6660261392,"rate":5.67176589275822,"sheet":"County","src":"taxtable-2024"},{"year":2025,"levy":38793722.07,"own_levy":38793722.07,"full_value":7339489065,"rate":5.28561616843284,"sheet":"County","src":"taxtable-2025"},{"year":2026,"levy":45306913.9,"own_levy":45306913.9,"full_value":8028017837,"rate":5.64359905768854,"sheet":"County","src":"taxtable-2026"}],"taxcap":[{"fy":2019,"prior_levy":33214104,"proposed":33955908,"limit":34027641,"diff":71733,"override":false,"levy_growth_pct":2.23,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2020,"prior_levy":33874840,"proposed":34842730,"limit":34909063,"diff":66333,"override":false,"levy_growth_pct":2.86,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2021,"prior_levy":34843133,"proposed":35470429,"limit":35470430,"diff":1,"override":false,"levy_growth_pct":1.8,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2022,"prior_levy":35464545,"proposed":35391768,"limit":36350874,"diff":959106,"override":false,"levy_growth_pct":-0.21,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2023,"prior_levy":35370024,"proposed":36441802,"limit":36996754,"diff":554952,"override":false,"levy_growth_pct":3.03,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2024,"prior_levy":36430284,"proposed":37769888,"limit":37895995,"diff":126107,"override":false,"levy_growth_pct":3.68,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2025,"prior_levy":37775443,"proposed":38807146,"limit":38829251,"diff":22105,"override":false,"levy_growth_pct":2.73,"exceeds":false,"snap":"10/09/2026","src":"taxcap"},{"fy":2026,"prior_levy":38793722,"proposed":44330310,"limit":39890989,"diff":-4439321,"override":true,"levy_growth_pct":14.27,"exceeds":true,"snap":"10/09/2026","src":"taxcap"}],"fsms":[{"year":2019,"stress":"No Designation","fiscal_score":10,"env_rating":"Susceptible Environmental Stress","env_score":36.7,"src":"fsms-muni-2019"},{"year":2020,"stress":"No Designation","fiscal_score":6.7,"env_rating":"Susceptible Environmental Stress","env_score":30,"src":"fsms-muni-2020"},{"year":2021,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":23.3,"src":"fsms-muni-2021"},{"year":2022,"stress":"No Designation","fiscal_score":0,"env_rating":"No Designation","env_score":23.3,"src":"fsms-muni-2022"},{"year":2023,"stress":"No Designation","fiscal_score":3.3,"env_rating":"No Designation","env_score":16.7,"src":"fsms-muni-2023"},{"year":2024,"stress":"No Designation","fiscal_score":16.3,"env_rating":"No Designation","env_score":16.7,"src":"fsms-muni-2024"},{"year":2025,"stress":"No Designation","fiscal_score":17.9,"env_rating":"No Designation","env_score":16.7,"src":"fsms-muni-2025"}],"fb":[{"year":2023,"ratio":0.2114,"fb":23132125.55,"exp":109445755.52,"xfer":null,"src":"fsms-ind1-muni-2023"},{"year":2024,"ratio":0.1048,"fb":12895976.29,"exp":123015638.96,"xfer":null,"src":"fsms-ind1-muni-2024"},{"year":2025,"ratio":0.134,"fb":15716167.08,"exp":117287713.39,"xfer":null,"src":"fsms-ind1-muni-2025"}],"fsms_not_filed":null,"audits":[{"title":"Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)","issued":"September 3, 2024","types":"County, Statewide Audit","topics":"","url":"https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4"},{"title":"Washington County – Procurement (2017M-224)","issued":"February 2, 2018","types":"County","topics":"Purchasing","url":"https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224"}],"transcript_mentions":null,"budget_docs":null,"metrics":{"denom":59353,"denom_kind":"capita","afr_year":2025,"op_exp":144072921.58,"op_rev":146727240.52,"op_exp_per":2427,"prop_tax_per":691,"state_aid_share":17.9,"sales_tax_share":21.8,"prop_tax_share":28,"debt_service_share":0.8,"debt_end":44718290.82,"debt_per":753,"exp_growth_5y":37.1,"rev_growth_5y":21.8,"gf_result":607617.8400000036,"fb_ratio":13.4,"fb_year":2025,"fsms_year":2025,"fsms_stress":"No Designation","fsms_score":17.9,"fsms_env":"No Designation","levy_latest":45306913.9,"levy_year":2026,"levy_growth":27.8,"levy_growth_span":"2021–2026","fv_rate":5.64,"cap_overrides":[2026],"cap_exceeded":[2026],"audit_count":2,"audits_5y":1,"transcript_hits":0,"budget_docs":0},"peers":{"op_exp_per":{"median":2624.5,"pctile":19,"n":8},"prop_tax_per":{"median":561.5,"pctile":69,"n":8},"debt_per":{"median":670.5,"pctile":81,"n":8},"debt_service_share":{"median":2,"pctile":6,"n":8},"state_aid_share":{"median":17.4,"pctile":56,"n":8},"sales_tax_share":{"median":32.2,"pctile":6,"n":8},"fb_ratio":{"median":20.4,"pctile":6,"n":8},"exp_growth_5y":{"median":34.5,"pctile":63,"n":8},"levy_growth":{"median":7.7,"pctile":81,"n":8},"fsms_score":{"median":5,"pctile":94,"n":8}},"flags":[{"id":"debt_growth","label":"Rapid debt growth","detail":"Debt outstanding rose from $14,175,542 (2022) to $44,718,291 (2025), +215%.","src":["debt-2022","debt-2025"],"calc":true},{"id":"cap_override","label":"Levy above tax cap","detail":"OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2026 (by $4,439,321, override planned). Exceeding the limit requires a local law override (60% of the governing body).","src":["taxcap"]}]}