FY2021 Adopted Budget

FY2021 Adopted Budget County Tax Rates

FY 2018 Adopted

FY 2019 Adopted

FY 2020 Adopted

FY 2021 Adopted

General Real Property Tax

$1.0600

$1.0600

$1.0600

$1.0600

(Per $100 of Assessed Value) City of Frederick (differential) Town of Myersville (differential)

0.9399 0.9391

$0.9413 $0.9333

$0.9423 $0.9325

$0.9432 $0.9373

Railroad Public Utility Tax

$1.0600 $2.6500

$1.0600 $2.6500

$1.0600 $2.6500

$1.0600 $2.6500

Public Utility Tax

Income Tax

2.96%

2.96%

2.96%

2.96%

Sales Tax: Maryland's 6% sales tax is not a revenue that comes to the County budget

$6.00/$500 of consideration

$6.00/$500 of consideration

$6.00/$500 of consideration

$6.00/$500 of consideration

Recordation Tax - July 1, 2020 - September 30, 2020

58.33% 58.33% 56.83% 56.83% 16.67% 16.67% 16.67% 16.67% 12.50% 12.50% 12.50% 12.50% 12.50% 12.50% 12.50% 12.50%

General Fund

School Construction Fund Agricultural Preservation Fund

Parks Acquisition & Development Fund

0.00%

0.00%

1.50%

1.50%

Housing Initiative Fund

100.00% 100.00% 100.00% 100.00%

Total

$7.00/$500 of consideration

Recordation Tax - October 1, 2020 - June 30, 2021

48.71% 14.29% 25.00% 10.71% 1.29%

General Fund

School Construction Fund Agricultural Preservation Fund

Parks Acquisition & Development Fund

Housing Initiative Fund

100.00%

Total

Hotel Rental Tax

5.00%

5.00%

5.00%

5.00%

Transfer Taxes are not charged in Frederick County

Building Excise Tax - Frederick County rate is set at 0%

911 Fees

$0.75/line

$0.75/line

$0.75/line

$0.75/line

Special Taxing Districts for Electric Lighting Braddock Heights

0.015 0.013 0.017

0.0150 0.0130 0.0170

0.0150 0.0130 0.0170

0.0100 0.0100 0.0100

Libertytown New Addition

53