Civic Finance

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

Mid-Hudson › Villages › Overlapping entities

Village of Kinderhook

Village · Columbia County · Mid-Hudson · OSC municipal code 100443802530

Population 1,134 (Census estimate 2025; 2020 base 1,173) popest-2025 ⓘ · Meeting coverage: documents

Flags

Rapid debt growth our calculation

Debt outstanding rose from $506,920 (2022) to $2,378,838 (2025), +369%.

Source: debt-2022 ⓘ · debt-2025 ⓘ

Compared with Mid-Hudson villages

IndicatorVillage of KinderhookPeer medianPercentilePeersBasis
Operating spending per capita$1,160$1,90018th48AFR 2025, operating funds (our calc)
Property tax per capita$347$71814th48AFR 2025 real property taxes (our calc)
Debt per capita$2,098$1,60261st45AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending5.9%8.2%38th48AFR 2025 (our calc)
State aid % of operating revenue5%4.8%51st48AFR 2025 (our calc)
Sales tax % of operating revenue30.3%5.9%99th48AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)24.4%31.1%46th41OSC FSMS FY2025
Operating spending growth over 5 AFR years40.4%30.7%66th46AFR 2021–2025 (our calc)
Levy growth13.1%15.1%41st472021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)3.33.347th34OSC 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$445k$890k$1.3M$1.8M2019202020212022202320242025Revenue 2019: $1.0MRevenue 2020: $1.0MRevenue 2021: $1.1MRevenue 2022: $1.2MRevenue 2023: $1.2MRevenue 2024: $1.4MRevenue 2025: $1.5MSpending 2019: $953kSpending 2020: $967kSpending 2021: $937kSpending 2022: $994kSpending 2023: $1.1MSpending 2024: $1.8MSpending 2025: $1.3M

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)
$-497k$-335k$-173k$-12k$150k2019202020212022202320242025General fund result (incl. transfers) 2019: $65kGeneral fund result (incl. transfers) 2020: $57kGeneral fund result (incl. transfers) 2021: $94kGeneral fund result (incl. transfers) 2022: $47kGeneral fund result (incl. transfers) 2023: $85kGeneral fund result (incl. transfers) 2024: $-497kGeneral fund result (incl. transfers) 2025: $150k

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$595k$1.2M$1.8M$2.4M2019202020212022202320242025Debt outstanding 2019: $740kDebt outstanding 2020: $702kDebt outstanding 2021: $599kDebt outstanding 2022: $507kDebt outstanding 2023: $956kDebt outstanding 2024: $816kDebt outstanding 2025: $2.4MDebt service 2019: $112kDebt service 2020: $100kDebt service 2021: $123kDebt service 2022: $111kDebt service 2023: $68kDebt service 2024: $76kDebt service 2025: $77k

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

Property tax levy (OSC tax tables) Total levy
$0k$100k$200k$300k$400k202120222023202420252026Total levy 2021: $354kTotal levy 2022: $361kTotal levy 2023: $372kTotal levy 2024: $382kTotal levy 2025: $392kTotal levy 2026: $400k

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

OSC FSMS fund balance ratio
FY202326.4%FY20242.2%FY202524.4%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20191.7 No DesignationFY20201.7 No DesignationFY20211.7 No DesignationFY20221.7 No DesignationFY20230 No DesignationFY202422.1 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 2019-05-31)$1,009,767$952,671$901,230$836,726$341,798$326,257$31,317$111,972$740,322afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-05-31)$1,045,753$967,262$948,111$891,213$346,719$320,838$49,347$99,904$702,295afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-05-31)$1,066,717$937,248$937,908$844,293$354,481$342,439$44,727$123,413$599,268afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-05-31)$1,172,320$993,551$1,056,927$1,010,020$366,392$431,424$36,949$110,829$506,920afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-05-31)$1,229,595$1,132,073$1,098,900$1,013,969$378,342$414,641$88,537$67,882$956,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-05-31)$1,384,540$1,779,079$1,230,531$1,727,179$389,207$471,533$34,437$75,557$816,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-05-31)$1,507,959$1,315,679$1,280,498$1,130,794$393,306$456,517$75,004$77,247$2,378,838afr-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$324,090$337,997$331,266$-6,7314.3%Yes
2020$337,997$346,653$346,653$02.6%No
2021$346,653$354,094$354,094$02.2%No
2022$354,094$361,244$361,244$02%No
2023$361,244$372,190$372,190$03%No
2024$372,190$381,988$381,988$02.6%No
2025$381,988$391,922$391,961$392.6%No
2026$391,961$400,440$400,440$02.2%No
2027$400,440$411,594$411,594$02.8%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 Designation1.7No Designation26.7fsms-muni-2019 ⓘ
2020No Designation1.7Susceptible Environmental Stress36.7fsms-muni-2020 ⓘ
2021No Designation1.7No Designation16.7fsms-muni-2021 ⓘ
2022No Designation1.7No Designation6.7fsms-muni-2022 ⓘ
2023No Designation0No Designation3.3fsms-muni-2023 ⓘ
2024No Designation22.1No Designation6.7fsms-muni-2024 ⓘ
2025No Designation3.3No Designation0fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 26.4% ($267,145 of $1,013,969) fsms-ind1-muni-2023 ⓘ · FY2024 2.2% ($37,499 of $1,727,179) fsms-ind1-muni-2024 ⓘ · FY2025 24.4% ($276,217 of $1,130,794) fsms-ind1-muni-2025 ⓘ

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

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