FY2021 Adopted Budget

FY2021 Adopted Budget Organizational Budgets Transfer to Other Governments Tax Equity

Non-Departmental

The Tax Equity Program enables county governments to compensate municipalities for services or programs that they provide in lieu of similar county services or programs. Currently, four services are identified: highway maintenance, police service, parks/recreation services, and planning. It is meant to compensate for double taxation of municipal taxpayers occurring when both municipal and county property taxes are levied to fund similar services. These set-offs can take the form of a tax rebate directly paid to the municipality for providing the services or programs, or a tax differential that results in a lower county property tax rate for the municipal tax payers. Two municipalities, City of Frederick & Town of Myersville, elect to receive their distribution in the form of a tax differential to its residents and is budgeted/recorded as a decrease to property tax revenue.

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