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 Kingston

Town · Ulster County · Mid-Hudson · OSC municipal code 510344000000

Population 904 (Census estimate 2025; 2020 base 919) popest-2025 ⓘ · Meeting coverage: documents

Flags

Levy above tax cap

OSC tax cap filings: proposed levy exceeded the computed levy limit for FY 2024 (by $27,293, override planned), 2025 (by $145,468, override planned). Exceeding the limit requires a local law override (60% of the governing body).

Source: taxcap ⓘ

Compared with Mid-Hudson towns

IndicatorTown of KingstonPeer medianPercentilePeersBasis
Operating spending per capita$1,332$1,10665th114AFR 2025, operating funds (our calc)
Property tax per capita$1,106$57983rd114AFR 2025 real property taxes (our calc)
Debt per capita$116$41516th97AFR 2025 debt detail, year-end outstanding
Debt service % of operating spending3%3.9%42nd114AFR 2025 (our calc)
State aid % of operating revenue3%10.6%2nd114AFR 2025 (our calc)
Sales tax % of operating revenue2.4%7.1%34th114AFR 2025 (our calc)
Fund balance ratio (OSC FSMS)13.7%40.1%10th104OSC FSMS FY2025
Operating spending growth over 5 AFR years-1.6%27.3%6th111AFR 2021–2025 (our calc)
Levy growth39.3%14.4%90th1142021–2026 OSC tax tables
FSMS fiscal stress score (higher = more stress)103.385th97OSC 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$347k$695k$1.0M$1.4M2019202020212022202320242025Revenue 2019: $977kRevenue 2020: $1.0MRevenue 2021: $1.2MRevenue 2022: $1.1MRevenue 2023: $1.2MRevenue 2024: $1.2MRevenue 2025: $1.4MSpending 2019: $916kSpending 2020: $1.0MSpending 2021: $1.2MSpending 2022: $1.1MSpending 2023: $1.1MSpending 2024: $1.2MSpending 2025: $1.2M

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)
$-80k$-25k$30k$86k$141k2019202020212022202320242025General fund result (incl. transfers) 2019: $68kGeneral fund result (incl. transfers) 2020: $-80kGeneral fund result (incl. transfers) 2021: $0kGeneral fund result (incl. transfers) 2022: $9kGeneral fund result (incl. transfers) 2023: $71kGeneral fund result (incl. transfers) 2024: $-33kGeneral fund result (incl. transfers) 2025: $141k

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$111k$222k$334k$445k2019202020212022202320242025Debt outstanding 2019: $445kDebt outstanding 2020: $379kDebt outstanding 2021: $312kDebt outstanding 2022: $239kDebt outstanding 2023: $165kDebt outstanding 2024: $135kDebt outstanding 2025: $105kDebt service 2019: $68kDebt service 2020: $83kDebt service 2021: $82kDebt service 2022: $85kDebt service 2023: $84kDebt service 2024: $37kDebt service 2025: $36k

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

Property tax levy (OSC tax tables) Total levy
$0k$246k$492k$738k$984k202120222023202420252026Total levy 2021: $679kTotal levy 2022: $728kTotal levy 2023: $757kTotal levy 2024: $814kTotal levy 2025: $984kTotal levy 2026: $946k

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

OSC FSMS fund balance ratio
FY202313.0%FY20248.0%FY202513.7%

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

OSC FSMS fiscal stress score (higher = more stress)
FY20190 No DesignationFY20203.3 No DesignationFY202119.6 No DesignationFY202225.8 No DesignationFY202310 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)$977,000$915,908$646,290$577,895$614,264$18,994$64,250$68,102$444,870afr-2019 ⓘ · debt-2019 ⓘ
OSC snapshot 2026-09-30
2020 (FYE 2020-12-31)$1,013,223$1,036,407$644,951$724,730$681,019$18,991$27,355$82,693$379,145afr-2020 ⓘ · debt-2020 ⓘ
OSC snapshot 2026-09-30
2021 (FYE 2021-12-31)$1,188,699$1,223,218$779,968$780,434$690,693$23,196$138,398$81,531$312,281afr-2021 ⓘ · debt-2021 ⓘ
OSC snapshot 2026-09-30
2022 (FYE 2022-12-31)$1,105,320$1,090,055$710,542$701,862$739,889$33,189$70,623$85,252$239,244afr-2022 ⓘ · debt-2022 ⓘ
OSC snapshot 2026-09-30
2023 (FYE 2023-12-31)$1,203,733$1,139,506$766,090$695,352$769,729$33,346$159,018$83,857$165,000afr-2023 ⓘ · debt-2023 ⓘ
OSC snapshot 2026-09-30
2024 (FYE 2024-12-31)$1,183,580$1,238,080$764,840$798,332$827,019$33,221$59,266$36,975$135,000afr-2024 ⓘ · debt-2024 ⓘ
OSC snapshot 2026-09-30
2025 (FYE 2025-12-31)$1,389,550$1,203,877$994,944$854,281$1,000,137$33,943$41,677$35,580$105,000afr-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$604,789$610,347$610,424$770.9%No
2020$610,347$665,115$617,430$-47,6859%Yes
2021$665,115$678,843$679,136$2932.1%No
2022$678,843$727,510$692,883$-34,6277.2%Yes
2023$727,510$757,091$743,640$-13,4514.1%Yes
2024$757,091$813,750$786,457$-27,2937.5%Yes
2025$798,959$984,291$838,823$-145,46823.2%Yes
2026$984,291$984,291$1,004,147$19,8560%Yes

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 Designation3.3fsms-muni-2019 ⓘ
2020No Designation3.3No Designation10fsms-muni-2020 ⓘ
2021No Designation19.6No Designation3.3fsms-muni-2021 ⓘ
2022No Designation25.8No Designation13.3fsms-muni-2022 ⓘ
2023No Designation10No Designation6.7fsms-muni-2023 ⓘ
2024No Designation16.3No Designation0fsms-muni-2024 ⓘ
2025No Designation10No Designation3.3fsms-muni-2025 ⓘ

FSMS fund balance (Indicator 1): FY2023 13% ($147,778 of $1,139,506) fsms-ind1-muni-2023 ⓘ · FY2024 8% ($99,006 of $1,238,080) fsms-ind1-muni-2024 ⓘ · FY2025 13.7% ($164,385 of $1,203,877) fsms-ind1-muni-2025 ⓘ

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

Profile data as JSON: /api/entity/ulster-county/town-kingston.json