Civic Finance

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

Mid-Hudson › Cities › Overlapping entities

City of Hudson

City · Columbia County · Mid-Hudson · OSC municipal code 100220000000

Population 5,721 (Census estimate 2025; 2020 base 5,924) popest-2025 ⓘ · Meeting coverage: documents

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Recurring deficits our calculation

General fund spending (incl. transfers out) exceeded revenues (incl. transfers in) in 2024, 2025, and operating funds overall spent more than they took in in 2024, 2025 (last 3 AFR years). Planned use of fund balance can cause this; check the adopted budgets.

Source: afr-2024 ⓘ · afr-2025 ⓘ

Compared with Mid-Hudson cities

IndicatorCity of HudsonPeer medianPercentilePeersBasis
Operating spending per capita$3,355$3,03393rd7AFR 2025, operating funds (our calc)
Property tax per capita$1,089$95693rd7AFR 2025 real property taxes (our calc)
Debt per capita$3,761$2,95479th7AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending10.1%9.7%71st7AFR 2025 (our calc)
State aid % of operating revenue14.2%8.2%79th7AFR 2025 (our calc)
Sales tax % of operating revenue17.8%17.8%50th7AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)15.6%23%25th6OSC FSMS FY2025
Operating spending growth over 5 AFR years30.9%23.2%64th7AFR 2021–2025 (our calc)
Levy growth9.5%18.1%7th72021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)103.475th6OSC 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$4.9M$9.8M$14.7M$19.6M2019202020212022202320242025Revenue 2019: $14.4MRevenue 2020: $13.5MRevenue 2021: $15.1MRevenue 2022: $15.7MRevenue 2023: $17.0MRevenue 2024: $18.8MRevenue 2025: $18.9MSpending 2019: $14.1MSpending 2020: $13.8MSpending 2021: $14.7MSpending 2022: $14.9MSpending 2023: $16.6MSpending 2024: $19.6MSpending 2025: $19.2M

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)
$-1.3M$-826k$-322k$182k$686k2019202020212022202320242025General fund result (incl. transfers) 2019: $285kGeneral fund result (incl. transfers) 2020: $-513kGeneral fund result (incl. transfers) 2021: $-200kGeneral fund result (incl. transfers) 2022: $686kGeneral fund result (incl. transfers) 2023: $16kGeneral fund result (incl. transfers) 2024: $-1.3MGeneral fund result (incl. transfers) 2025: $-161k

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$5.6M$11.1M$16.7M$22.3M2019202020212022202320242025Debt outstanding 2019: $13.6MDebt outstanding 2020: $12.7MDebt outstanding 2021: $14.9MDebt outstanding 2022: $19.5MDebt outstanding 2023: $16.6MDebt outstanding 2024: $22.3MDebt outstanding 2025: $21.5MDebt service 2019: $1.0MDebt service 2020: $1.0MDebt service 2021: $977kDebt service 2022: $986kDebt service 2023: $1.4MDebt service 2024: $1.6MDebt service 2025: $1.9M

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

Property tax levy (OSC tax tables) Total levy
$0k$1.5M$3.0M$4.5M$6.0M202120222023202420252026Total levy 2021: $5.5MTotal levy 2022: $5.5MTotal levy 2023: $5.5MTotal levy 2024: $5.7MTotal levy 2025: $5.7MTotal levy 2026: $6.0M

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

OSC FSMS fund balance ratio
FY202314.4%FY20249.5%FY202515.6%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20196.7 No DesignationFY20206.7 No DesignationFY20216.7 No DesignationFY20226.7 No DesignationFY20236.7 No DesignationFY202416.3 No DesignationFY202510 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)$14,420,646$14,063,401$11,896,888$11,611,949$5,224,375$2,225,399$2,192,829$1,038,783$13,570,275afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$13,521,057$13,780,222$10,887,082$11,399,894$5,574,480$2,144,229$1,800,277$1,038,277$12,679,926afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$15,072,832$14,660,973$12,311,362$12,511,598$5,616,472$2,854,930$1,900,602$976,948$14,891,401afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$15,691,989$14,935,378$13,041,477$12,355,510$5,750,069$3,111,336$2,061,882$985,926$19,462,333afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$17,030,584$16,649,853$14,054,092$14,037,617$5,406,950$3,024,187$2,169,698$1,427,409$16,557,437afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$18,779,572$19,562,626$15,184,431$16,514,508$5,671,881$2,954,319$3,758,370$1,625,744$22,253,048afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$18,924,793$19,191,133$15,392,675$15,553,828$6,227,326$3,359,272$2,683,761$1,928,791$21,516,615afr-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$5,116,606$5,290,029$5,516,381$226,3523.4%No
2020$5,289,399$5,460,949$5,471,987$11,0383.2%No
2021$5,460,949$5,490,745$5,565,272$74,5270.6%No
2022$5,452,273$5,452,273$5,701,583$249,3100%No
2023$5,452,273$5,452,273$5,737,845$285,5720%No
2024$5,452,273$5,663,545$5,663,545$03.9%No
2025$5,663,545$5,748,498$5,797,720$49,2221.5%No
2026$5,748,498$5,972,844$5,972,844$03.9%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 Designation6.7Susceptible Environmental Stress36.7fsms-muni-2019 ⓘ
2020No Designation6.7No Designation26.7fsms-muni-2020 ⓘ
2021No Designation6.7Susceptible Environmental Stress33.3fsms-muni-2021 ⓘ
2022No Designation6.7Moderate Environmental Stress40fsms-muni-2022 ⓘ
2023No Designation6.7Susceptible Environmental Stress33.3fsms-muni-2023 ⓘ
2024No Designation16.3No Designation13.3fsms-muni-2024 ⓘ
2025No Designation10No Designation20fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 14.4% ($2,020,335 of $14,008,934) fsms-ind1-muni-2023 ⓘ · FY2024 9.5% ($1,566,453 of $16,471,283) fsms-ind1-muni-2024 ⓘ · FY2025 15.6% ($2,427,746 of $15,553,828) fsms-ind1-muni-2025 ⓘ

OSC audits (2)

Source: osc-audits ⓘ. Matched by entity name in the report title.

In meetings

Context only. These links point to meetings where budget, levy, fund balance, debt or audits came up; they are not used in any figure above.

Budget and audit moments in meeting transcripts (4 meetings)

Machine transcripts; listen before citing. Meeting Insights library

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