FY2026 Proposed Operating and Capital Budgets

FY2026 Proposed Budget Introduction

County Tax Rates

FY 2023 Adopted

FY 2024

FY 2025

FY 2026

Adopted Adopted Proposed

General Real Property Tax

$1.0600

$1.0600

$1.1100

$1.1100

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

$0.9487 $0.9423

$0.9552 $0.9440

$1.0077 $1.0198

$1.0079 $0.9967

$1.0600

$1.0600

$1.1100

$1.1100

Railroad Operating Property Tax ( subject to property tax)

Public Utility Operating Property Tax

$2.6500

$2.6500

$2.7750

$2.7750

2.75 - 2.96% 2.25 - 3.20% 2.25 - 3.20% 2.25 - 3.20%

Income Tax

$7.00/$500 of consideration

$7.00/$500 of consideration

$7.00/$500 of consideration

$7.00/$500 of consideration

Recordation Tax

General Fund

47.86% 47.86% 47.86% 47.86% 14.29% 14.29% 14.29% 14.29% 25.00% 25.00% 25.00% 25.00% 10.71% 10.71% 10.71% 10.71%

School Construction Fund Agricultural Preservation Fund

Parks Acquisition & Development Fund

Housing Initiative Fund

2.14%

2.14% 2.14% 2.14%

Total

100.00% 100.00% 100.00% 100.00%

0%

10% *

0%

0%

Admissions and Amusement Tax

Transfer Taxes are not charged in Frederick County. However a portion of Maryland's Agricultural Transfer Tax is passed onto the County.

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

$0.75/line

$2.25/line

$2.25/line

$2.25/line

911 Fees

Special Taxing Districts for Electric Lighting Braddock Heights

0.0100 0.0100 0.0100

0.0100 0.0100 0.0100

0.0130 0.0140 0.0140

0.0130 0.0140 0.0140

Libertytown New Addition

Sales Tax Except for a small portion related to cannabis sales, Maryland's 6% sales tax is not passed through to the County

* The adopted budget was based on this tax rate but legislation has not been enacted.

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