Police Cost Sharing
The Village of Red Hook police department is the primary police force for the entire Town. Village taxpayers bear 67.0% of the cost.
$559K annual gap
Village residents pay $744K per year. Under equitable assessed-value sharing, they would pay $185K. That is a potential property tax reduction of 39.9%.
Full police department cost
| Component | Amount |
|---|---|
| Personal Services (3120.1) | $682,500 |
| Contractual (3120.4x) | $81,700 |
| Equipment (3120.2) | $5,000 |
| Direct costs | $769,200 |
| Medical insurance (police-specific) | $121,000 |
| Workers comp (75.0% of Village) | $17,250 |
| Retirement, SS, Medicare, other (61.6% payroll share) | $114,329 |
| Facilities (35.0%) | $40,775 |
| Insurance (50.0%) | $37,500 |
| IT (40.0%) | $8,000 |
| Vehicle reserve | $2,500 |
| Full police cost | $1,110,554 |
Overhead shares (shown in gray) are estimates. Direct costs and contracts are from the FY 2026-27 Village budget.
Current allocation vs. assessed value sharing
| Who pays | Current | Per person | AV share | Under AV | Per person |
|---|---|---|---|---|---|
| Village of Red Hook | $744K | $379 | 16.6% | $185K | $94 |
| Village of Tivoli | $23K | $23 | 9.9% | $110K | $110 |
| Town outside villages | $141K | $17 | 73.5% | $816K | $99 |
Assessed values from the 2025 Tentative Assessment Roll. Population from 2020 Census.
The full police cost includes direct department expenses from budget lines 3120.x, plus allocated shares of employee benefits, facilities, insurance, and IT. Where the budget breaks out police-specific costs (medical insurance at $121,000, vehicle reserve at $2,500), those are used directly. Remaining benefits are allocated by police payroll share (61.6% of total Village payroll).
The Town payment is based on the 2026 Police Services Agreement ($120,000 base patrol) plus estimated court, mileage, and sheriff coverage annualized from 2025 actuals.
Assessed value sharing allocates the full department cost proportionally across the entire Town by taxable assessed value, as it would be under a consolidated police district or town-wide tax levy.