Civic Finance

Budgets, levies, debt, fund balance and fiscal-stress data for local governments and school districts, straight from state filings.

Mid-Hudson › Towns › Overlapping entities

Town of Chatham

Town · Columbia County · Mid-Hudson · OSC municipal code 100314900000

Population 4,009 (Census estimate 2025; 2020 base 4,098) popest-2025 ⓘ · Meeting coverage: documents

Flags

High fund balance

OSC FSMS: assigned + unassigned general fund balance was 52.2% of gross expenditures (FY 2025); threshold > 50%.

Source: fsms-ind1-muni-2025 ⓘ

Compared with Mid-Hudson towns

IndicatorTown of ChathamPeer medianPercentilePeersBasis
Operating spending per capita$1,168$1,10656th114AFR 2025, operating funds (our calc)
Property tax per capita$479$57941st114AFR 2025 real property taxes (our calc)
Debt per capita$152$41521st97AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending4%3.9%53rd114AFR 2025 (our calc)
State aid % of operating revenue21.2%10.6%84th114AFR 2025 (our calc)
Sales tax % of operating revenue21.5%7.1%84th114AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)52.2%40.1%64th104OSC FSMS FY2025
Operating spending growth over 5 AFR years51%27.3%91st111AFR 2021–2025 (our calc)
Levy growth3%14.4%14th1142021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)3.33.343rd97OSC FSMS FY2025

Percentile = share of same-class peers in the region with a lower value. A high or low percentile is context, not a judgment. Sales tax for towns and villages is county distribution revenue.

Five-year picture

Operating funds: revenue vs. spending RevenueSpending
$0k$1.4M$2.8M$4.2M$5.5M2019202020212022202320242025Revenue 2019: $3.7MRevenue 2020: $3.2MRevenue 2021: $4.1MRevenue 2022: $3.8MRevenue 2023: $5.0MRevenue 2024: $4.9MRevenue 2025: $5.5MSpending 2019: $3.3MSpending 2020: $2.9MSpending 2021: $3.1MSpending 2022: $3.6MSpending 2023: $4.3MSpending 2024: $4.7MSpending 2025: $4.7M

Our calculation from OSC AFR account data: all funds except custodial (T*), capital projects (H), fixed-asset (K) and long-term debt (W) groups, excluding interfund transfers and debt proceeds.

General fund surplus / deficit General fund result (incl. transfers)
$-40k$36k$113k$189k$265k2019202020212022202320242025General fund result (incl. transfers) 2019: $77kGeneral fund result (incl. transfers) 2020: $44kGeneral fund result (incl. transfers) 2021: $265kGeneral fund result (incl. transfers) 2022: $26kGeneral fund result (incl. transfers) 2023: $-6kGeneral fund result (incl. transfers) 2024: $-40kGeneral fund result (incl. transfers) 2025: $-39k

OSC AFR, fund A, revenues and other sources minus expenditures and other uses (our calculation). Planned use of fund balance appears as a deficit.

Debt Debt outstandingDebt service
$0k$268k$535k$803k$1.1M2019202020212022202320242025Debt outstanding 2019: $1.1MDebt outstanding 2020: $884kDebt outstanding 2021: $693kDebt outstanding 2022: $497kDebt outstanding 2023: $921kDebt outstanding 2024: $768kDebt outstanding 2025: $609kDebt service 2019: $221kDebt service 2020: $215kDebt service 2021: $215kDebt service 2022: $215kDebt service 2023: $215kDebt service 2024: $188kDebt service 2025: $188k

Year-end debt outstanding (OSC AFR debt detail) and debt service expenditures (OSC AFR).

Property tax levy (OSC tax tables) Total levy
$0k$485k$969k$1.5M$1.9M202120222023202420252026Total levy 2021: $1.9MTotal levy 2022: $1.9MTotal levy 2023: $1.9MTotal levy 2024: $1.9MTotal levy 2025: $1.9MTotal levy 2026: $1.9M

Levy as reported in OSC's annual tax tables for the year shown.

OSC FSMS fund balance ratio
FY202374.3%FY202463.0%FY202552.2%

Assigned + unassigned general fund balance ÷ gross expenditures, as computed by OSC.

OSC FSMS fiscal stress score (higher = more stress)
FY20190 No DesignationFY20200 No DesignationFY20210 No DesignationFY20220 No DesignationFY20230 No DesignationFY20243.3 No DesignationFY20253.3 No Designation

OSC's own scores and designations. 'Not filed' rows mean the AFR was not filed in time to be scored.

Annual Financial Report series

YearOperating revenueOperating spendingGF revenue (incl. transfers)GF spending (incl. transfers)Property taxSales taxState aidDebt serviceDebt outstandingSource
2019 (FYE 2019-12-31)$3,650,515$3,314,261$974,255$897,636$2,002,571$803,057$355,643$220,810$1,070,880afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$3,178,780$2,924,056$938,790$894,702$1,859,765$828,814$166,589$214,584$884,015afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$4,119,974$3,100,165$1,100,282$835,080$1,896,852$1,010,803$772,357$214,584$692,615afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$3,815,471$3,637,924$1,097,048$1,070,958$1,905,582$1,130,366$310,310$214,584$496,503afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$4,979,122$4,344,104$1,170,371$1,176,676$1,906,397$1,127,853$1,264,289$214,584$920,721afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$4,887,688$4,653,817$1,141,668$1,181,636$1,900,068$1,101,939$941,736$187,843$767,725afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$5,542,542$4,681,944$1,319,685$1,358,700$1,919,410$1,189,625$1,173,825$187,954$609,489afr-2025 ⓘ · debt-2025 ⓘ
OSC snapshot 2026-09-30

Operating and property-tax figures are our sums of OSC account-level data (independent calculation, not OSC's own totals); GF = general fund (A).

Tax cap filings (OSC)

Fiscal yearPrior levyProposed levyLevy limitLimit minus proposedLevy growthOverride planned
2019$1,936,346$1,951,555$2,013,584$62,0290.8%No
2020$1,951,555$1,845,921$2,045,274$199,353-5.4%No
2021$1,845,921$1,880,394$1,915,145$34,7511.9%No
2022$1,880,394$1,889,006$1,959,579$70,5730.5%No
2023$1,892,796$1,882,584$1,985,724$103,140-0.5%No
2024$1,891,924$1,889,272$1,987,872$98,600-0.1%No
2025$1,887,321$1,910,702$1,968,347$57,6451.2%No
2026$1,908,316$1,937,293$1,993,720$56,4271.5%No

Source: taxcap ⓘ, snapshot 10/09/2026. Highlighted rows: proposed levy above the computed limit. Filings are as submitted to OSC before budget adoption; a later fiscal year that has not been filed yet does not appear.

OSC Fiscal Stress Monitoring System

FYStress designationFiscal scoreEnvironmental ratingEnv. scoreSource
2019No Designation0No Designation26.7fsms-muni-2019 ⓘ
2020No Designation0No Designation26.7fsms-muni-2020 ⓘ
2021No Designation0No Designation16.7fsms-muni-2021 ⓘ
2022No Designation0No Designation6.7fsms-muni-2022 ⓘ
2023No Designation0No Designation13.3fsms-muni-2023 ⓘ
2024No Designation3.3No Designation13.3fsms-muni-2024 ⓘ
2025No Designation3.3No Designation20fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 74.3% ($1,000,964 of $1,346,755) fsms-ind1-muni-2023 ⓘ · FY2024 63% ($841,576 of $1,336,712) fsms-ind1-muni-2024 ⓘ · FY2025 52.2% ($803,945 of $1,540,656) fsms-ind1-muni-2025 ⓘ

No OSC audits matched by name for this entity (osc-audits ⓘ).

Profile data as JSON: /api/entity/columbia-county/chatham.json