Commissioners Proposed Budget - Apr 29 2026

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FY2027 BUDGET REVENUES
COUNTY COMMISSIONERS' PROPOSED BUDGET
GENERAL FUND REVENUE
FY26 Revised FY27 CC FY26-FY27
FY25 Actual Budget Budget $ Change % Change
Revenue Sources - By Type
Taxes
Real & Personal Prop Taxes 84,857,659 8 9,466,500 92,961,235 3 ,494,735 3.9%
Income Taxes 92,720,625 8 9,500,000 105,500,000 16,000,000 17.9%
Public Utility Taxes 2,637,134 2,650,000 2,600,000 (50,000) -1.9%
Admission & Amusement Taxes 272,787 260,000 275,000 15,000 5.8%
Sales Taxes - Cannabis (52,371) 25,000 2 5,000 - 0.0%
Hotel Taxes 1,213,347 1,250,000 1,250,000 - 0.0%
Franchise Fees 332,058 325,000 340,000 15,000 4.6%
Recordation Taxes 9,385,619 7,000,000 8,500,000 1 ,500,000 21.4%
Transfer Taxes 3,414,046 2,600,000 3,000,000 400,000 15.4%
Licenses & Permits 1,004,502 880,375 1,010,375 130,000 14.8%
Intergovernmental 3,383,937 2,635,217 3,548,755 913,538 34.7%
Service Charges 4,671,784 3,973,202 4,110,752 137,550 3.5%
Miscellaneous
Interest Income 6,500,117 5,500,000 5,000,000 (500,000) -9.1%
Fines 50,961 53,500 4 6,000 (7,500) -14.0%
Other Income 1,767,308 611,100 617,300 6,200 1.0%
Transfers In (School Impact Fee Debt Svc ) 2,167,290 2,166,439 2,166,463 2 4 0.0%
Fund Balance - 524,323 - (524,323) -100.0%
TOTAL REVENUES 214,326,803 209,420,656 230,950,880 21,530,224 10.3%
- - -
TAX RATES:
1. Real Property Tax revenue for FY27 is based on a rate of $.8000 per $100 of assessed valuation for all
properties in Queen Anne's County
2. Railroad and Public Utilities Tax and operating personal property used to generate electricity for sale
for FY27 is based on a rate of $2.0000 per $100 of assessed valuation
3. Local Income Tax revenue for FY27 is based on a rate of 3.20% of the Maryland Taxable Income
4. Recordation Tax revenue for FY27 is based on a rate of $4.95 per $500 of the value of the recorded transaction
5. Transfer Tax revenue for FY27 is based on a rate of .5% of the dollar consideration presented for recording
The rate drops to .25% for First time Maryland Homebuyers who occupy the property as their principal residence
6. Hotel tax revenue for FY27 is based on a rate of 5% of the value of the rental of rooms for sleeping
accommodations provided to transients
7. Admissions and Amusement Tax revenue for FY27 is based on a rate of 5% of the value of the
amusement or admission
3

QUEEN ANNE'S COUNTY
FY2027 EXPENDITURES
COUNTY COMMISSIONERS' PROPOSED BUDGET
FY26 Revised FY27 CC FY26-FY27 %
FY25 Actual Budget Prop Bud $ Change Change
County Administration
County Commissioners 783,143 821,575 871,838 50,263 6.1%
Executive 302,969 326,682 347,631 20,949 6.4%
Legal 1,225,267 676,753 755,930 79,177 11.7%
Budget & Finance 1,876,238 2,085,978 2,311,406 225,428 10.8%
Information Technology 3,898,728 4,666,737 5,064,128 397,391 8.5%
Human Resources 995,176 1,098,855 1,206,560 107,705 9.8%
Economic & Tourism Development 1,097,236 1,255,886 1,322,928 67,042 5.3%
QAC-TV 558,039 626,695 675,611 48,916 7.8%
Community Affairs 146,929 164,341 167,104 2,763 1.7%
TOTAL 10,883,725 11,723,502 12,723,136 999,634 8.5%
Community Services
Area Agency on Aging 2,858,465 3,286,682 3,360,041 73,359 2.2%
Housing & Community Services 681,984 815,715 870,214 54,499 6.7%
Local Management Board 695,959 737,883 749,809 11,926 1.6%
Public Housing Authority 818,009 829,703 988,555 158,852 19.1%
TOTAL 5,054,417 5,669,983 5,968,619 298,636 5.3%
Planning & Zoning 2,811,148 2,972,500 3,191,252 218,752 7.4%
Public Safety
Detention Center 7,019,003 7,832,489 8,254,287 421,798 5.4%
Emergency Services 15,515,112 16,824,490 18,709,299 1,884,809 11.2%
TOTAL 22,534,115 24,656,979 26,963,586 2,306,607 9.4%
Public Works
Administration 684,051 712,470 735,100 22,630 3.2%
Animal Services 1,994,243 2,160,759 2,379,527 218,768 10.1%
Engineering 1,246,277 1,469,428 1,606,775 137,347 9.3%
General Services 3,368,100 3,543,653 3,735,701 192,048 5.4%
Roads 4,076,825 5,133,179 5,238,904 105,725 2.1%
Solid Waste 1,710,867 2,142,363 2,142,143 (220) 0.0%
Property Management 409,073 452,731 479,091 26,360 5.8%
TOTAL 13,489,436 15,614,583 16,317,241 702,658 4.5%
Parks and Recreation
Parks 5,497,534 5,702,118 6,253,840 551,722 9.7%
Recreation 1,090,073 1,298,978 1,386,737 87,759 6.8%
Airport 25,796 54,253 10,423 (43,830) -80.8%
Golf Course 4 ,567 156,892 127,878 (29,014) -18.5%
TOTAL 6,617,970 7,212,241 7,778,878 566,637 7.9%
SUBTOTAL GENERAL COUNTY GOVT: 61,390,811 67,849,788 72,942,712 5,092,924 7.5%
4

QUEEN ANNE'S COUNTY
FY2027 EXPENDITURES
COUNTY COMMISSIONERS' PROPOSED BUDGET
FY26 Revised FY27 CC FY26-FY27 %
FY25 Actual Budget Prop Bud $ Change Change
Board of Education 7 5,085,219 8 3,373,301 92,229,670 8,856,369 10.6%
Other Agencies
State's Attorney's Office 2,011,636 2,077,478 2,375,306 297,828 14.3%
4-H Park 1 29,934 129,800 136,300 6 ,500 5.0%
Sheriff's Office 14,335,836 15,495,829 1 6,492,013 996,184 6.4%
Orphans' Court 1 02,788 111,224 121,136 9 ,912 8.9%
Circuit Court 9 99,094 1,245,557 1,381,765 136,208 10.9%
Fire Protection & Rescue 5,382,751 5,875,625 5,953,738 78,113 1.3%
Chesapeake College 2,196,654 2,373,840 2,564,763 190,923 8.0%
QAC Free Library 2,782,887 2,982,381 3,261,720 279,339 9.4%
Board of Elections 1,250,849 1,430,519 1,699,346 268,827 18.8%
Health Department 2,258,985 3,052,582 3,230,547 177,965 5.8%
Social Services 2 07,892 216,106 231,151 15,045 7.0%
Soil Conservation Service 3 41,971 364,313 207,032 ( 157,281) -43.2%
UMD Extension Service 4 37,228 499,060 522,479 23,419 4.7%
TOTAL 3 2,438,505 3 5,854,314 38,177,296 2,322,982 6.5%
Debt
Board of Education 5,607,006 6,135,716 7,489,876 1 ,354,160 22.1%
General County Government 6,873,256 7,220,878 7,258,996 38,118 0.5%
TOTAL 1 2,480,262 1 3,356,594 14,748,872 1,392,278 10.4%
Other
Intergovernmental 6 65,940 920,884 1,058,300 137,416 14.9%
General Insurance 7 49,907 855,000 1,280,000 425,000 49.7%
Benefits/OPEB 4,649,409 4,462,178 3,962,280 ( 499,898) -11.2%
Local Grants 1,157,822 1,131,960 1,144,830 12,870 1.1%
Non-Departmental 1,254,789 610,275 613,775 3 ,500 0.6%
Contingency 47,696 146,605 151,000 4 ,395 3.0%
TOTAL 8,525,563 8,126,902 8 ,210,185 83,283 1.0%
Transfers
Capital Fund 12,400,417 596,576 4,397,649 3 ,801,073 637.1%
Ag Xfer / EDIF / Other 6 91,644 173,181 154,496 (18,685) -10.8%
Fire Impact 39,891 90,000 9 0,000 - 0.0%
TOTAL 1 3,131,952 859,757 4 ,642,145 3,782,388 439.9%
TOTAL GENERAL FUND: 203,052,312 209,420,656 230,950,880 21,530,224 10.3%
5

Queen Anne's County
Approved Budget: FY2027
Department of Aging
FY26 Revised FY27 Approved
FY25 Actual Budget Budget
Revenues
Transfer In $ 2,858,465 $ 3,281,100 $ 3,360,041
Intergovernmental 1,327,393 1,303,674 1,349,674
Charges for Services 49,624 6 8,000 68,000
Miscellaneous 45,707 3 5,600 35,600
Total Revenue 4,281,189 4,688,374 4,813,315
Expenditures
Salaries & Wages 2,482,805 2,624,663 2,625,551
Contracted Services 339,829 294,375 316,916
Supplies & Materials 317,550 419,821 406,314
Benefits 1,014,267 1,126,857 1,231,968
Other Charges 93,114 137,658 137,566
Capital Outlay 33,624 8 5,000 95,000
Total Expenditures 4,281,189 4,688,374 4,813,315
Operating Surplus (Deficit) $ - $ - $ -
Queen Anne's County
Approved Budget: FY2027
Bay Bridge Airport
FY26 Revised FY27 Approved
FY25 Actual Budget Budget
Revenues
Transfer In $ 25,796 $ 54,253 $ 10,423
Prior Year Fund Balance - - 116,186
Charges for Services 12,086 1 1,300 11,300
Miscellaneous 678,789 702,711 702,711
Total Revenue 716,671 768,264 840,620
Expenditures
Salaries & Wages 156,308 196,850 203,540
Contracted Services 51,500 6 0,460 58,421
Supplies & Materials 188,312 144,510 144,510
Benefits 48,145 5 3,486 61,054
Other Charges 310,184 312,958 373,095
Total Expenditures 754,449 768,264 840,620
Operating Surplus (Deficit) $ (37,778) $ - $ -
6

Queen Anne's County
Approved Budget: FY2027
Blue Heron Golf Course
FY26 Revised FY27 Approved
FY25 Actual Budget Budget
Revenues
Transfer In $ 4,567 $ 156,892 $ 127,878
Charges for Services 725,706 621,244 693,900
Miscellaneous 1,033 1,700 1,700
Total Revenue 731,306 779,836 823,478
Expenditures
Salaries & Wages 201,004 213,874 212,563
Contracted Services 300,401 354,155 369,155
Supplies & Materials 80,198 8 2,478 94,228
Benefits 29,521 3 0,305 33,138
Other Charges 94,491 9 6,524 111,894
Capital Outlay 39,283 2,500 2,500
Total Expenditures 744,898 779,836 823,478
Operating Surplus (Deficit) $ (13,592) $ - $ -
Queen Anne's County
Approved Budget: FY2027
Housing & Family Services
FY26 Revised FY27 Approved
FY25 Actual Budget Budget
Revenues
Transfer In $ 681,984 $ 815,715 $ 870,214
Other Taxes 293,301 200,000 200,000
Intergovernmental 399,563 447,855 286,671
Charges for Services - 400,000 400,000
Miscellaneous 57,684 - -
Prior Year Fund Balance - 200,000 -
Total Revenue 1,432,532 2,063,570 1,756,885
Expenditures
Salaries & Wages 409,787 423,681 451,802
Contracted Services 143,921 115,194 201,994
Supplies & Materials 18,005 1 6,516 16,516
Benefits 157,010 163,944 196,381
Other Charges 1,077,226 1,284,235 890,192
Capital Outlay 1 ,460 6 0,000 -
Total Expenditures 1,807,409 2,063,570 1,756,885
Operating Surplus (Deficit) $ ( 374,877) $ - $ -
7

Queen Anne's County
Approved Budget: FY2027
Community Partnerships for Children
FY26 Revised FY27 Approved
FY25 Actual Budget Budget
Revenues
Transfer In $ 695,959 $ 737,883 $ 749,809
Intergovernmental 730,325 776,312 733,254
Miscellaneous ( 844) - 681
Total Revenue 1,425,440 1,514,195 1,483,744
Expenditures
Salaries & Wages 368,694 388,279 400,560
Contracted Services 328,245 397,998 362,006
Supplies & Materials 85,661 7 9,011 66,483
Benefits 138,751 150,303 149,438
Other Charges 509,448 498,604 505,257
Total Expenditures 1,430,799 1,514,195 1,483,744
Operating Surplus (Deficit) $ (5,359) $ - $ -
Queen Anne's County
Approved Budget: FY2027
Public Landings & Marinas
FY26 Revised FY27 Approved
FY25 Actual Budget Budget
Revenues
Intergovernmental $ - $ 10,000 $ 10,000
Charges for Services 451,542 514,615 479,615
Miscellaneous 27,764 3 3,461 33,461
Transfer In - 110,023 95,663
Total Revenue 479,306 668,099 618,739
Expenditures
Salaries & Wages 210,164 290,348 243,716
Contracted Services 90,939 9 0,143 81,078
Supplies & Materials 16,579 3 5,800 35,800
Benefits 76,093 8 7,683 91,321
Other Charges 150,763 162,625 165,324
Capital Outlay - 1,500 1,500
Total Expenditures 544,538 668,099 618,739
Operating Surplus (Deficit) $ (65,232) $ - $ -
8

Queen Anne's County
Approved Budget: FY2027
Grants Fund
FY26 Revised FY27 Approved
FY25 Actual Budget Budget
Revenues
Transfer In $ 32,000 $ 55,658 $ 58,833
Intergovernmental 1,815,735 1,392,749 1,254,993
Charges for Services 32,054 3 7,033 36,533
Miscellaneous 155,499 8 0,265 78,800
Total Revenue 2,035,288 1,565,705 1,429,159
Expenditures
Salaries & Wages 651,539 736,510 494,962
Contracted Services 19,273 202,726 368,913
Supplies & Materials - 7 6,700 76,700
Benefits 134,327 294,600 127,293
Other Charges 1,111,691 156,200 224,423
Capital Outlay 118,458 9 8,969 136,868
Total Expenditures 2,035,288 1,565,705 1,429,159
Operating Surplus (Deficit) $ - $ - $ -
Queen Anne's County
Approved Budget: FY2027
Agricultural Transfer Tax Fund
FY26 Revised FY27 Approved
FY25 Actual Budget Budget
Revenues
Ag Transfer Tax $ 68,967 $ 45,000 $ 25,000
Transfer In 659,644 - -
Prior Year Fund Balance - 1,480,000 -
Total Revenue 728,611 1,525,000 25,000
Expenditures
Other Charges 1,092,938 1,525,000 25,000
Total Expenditures 1,092,938 1,525,000 25,000
Operating Surplus (Deficit) $ ( 364,327) $ - $ -
9

Queen Anne's County
Approved Budget: FY2027
Law Library
FY26 Revised FY27 Approved
FY25 Actual Budget Budget
Revenues
Charges for Services $ 13,521 $ 10,000 $ 10,000
Miscellaneous 61,395 1 5,500 15,500
Total Revenue 74,916 25,500 25,500
Expenditures
Supplies & Materials 16,652 2 5,000 25,000
Other Charges - 500 500
Total Expenditures 16,652 25,500 25,500
Operating Surplus (Deficit) $ 58,264 $ - $ -
Queen Anne's County
Approved Budget: FY2027
Inmate Welfare Fund
FY26 Revised FY27 Approved
FY25 Actual Budget Budget
Revenues
Intergovernmental $ - $ 10,890 $ 10,890
Charges for Services 67,994 9 5,000 95,000
Miscellaneous 19,805 1 6,310 16,310
Prior Year Fund Balance - 1 0,950 10,950
Total Revenue 87,799 133,150 133,150
Expenditures
Contracted Services 155 150 150
Supplies & Materials 89,941 110,000 110,000
Other Charges 1,748 5,000 5,000
Capital Outlay - 1 8,000 18,000
Total Expenditures 91,844 133,150 133,150
Operating Surplus (Deficit) $ (4,045) $ - $ -
10

Queen Anne's County
Approved Budget: FY2027
Kent Narrows Special Revenue Fund
FY26 Revised FY27 Approved
FY25 Actual Budget Budget
Revenues
Special Property Tax $ 61,894 $ 61,000 $ 65,000
Miscellaneous 12,218 1 0,000 7,500
Total Revenue 74,112 71,000 72,500
Expenditures
Other Charges 127,000 7 1,000 72,500
Total Expenditures 127,000 71,000 72,500
Operating Surplus (Deficit) $ (52,888) $ - $ -
Queen Anne's County
Approved Budget: FY2027
Narrows Point Shore Erosion
FY26 Revised FY27 Approved
FY25 Actual Budget Budget
Revenues
Special Benefit Assessment $ 27,762 $ 27,391 $ 27,391
Miscellaneous 298 - -
Total Revenue 28,060 27,391 27,391
Expenditures
Debt Service - Principal 27,391 2 7,391 27,391
Total Expenditures 27,391 27,391 27,391
Operating Surplus (Deficit) $ 669 $ - $ -
11

Queen Anne's County
Approved Budget: FY2027
Grove Creek Dredging Fund
FY26 Revised FY27 Approved
FY25 Actual Budget Budget
Revenues
Benefit Assessment $ 19,907 $ 20,425 $ 20,425
Miscellaneous 92 - -
Total Revenue 19,999 20,425 20,425
Expenditures
Debt Service - Principal 20,425 2 0,425 20,425
Total Expenditures 20,425 20,425 20,425
Operating Surplus (Deficit) $ (426) $ - $ -
Queen Anne's County
Approved Budget: FY2027
Economic Development Incentive Fund
FY26 Revised FY27 Approved
FY25 Actual Budget Budget
Revenues
Prior Year Fund Balance $ - $ 122,900 $ 122,900
Miscellaneous 93,976 2 7,100 27,100
Total Revenue 93,976 150,000 150,000
Expenditures
Other Charges 159,333 150,000 150,000
Total Expenditures 159,333 150,000 150,000
Operating Surplus (Deficit) $ (65,357) $ - $ -
12

Queen Anne's County
Approved Budget: FY2027
Rural Legacy Fund
FY26 Revised FY27 Approved
FY25 Actual Budget Budget
Revenues
Intergovernmental $ 1,162,925 $ 1,000,000 $ 1,000,000
Miscellaneous 29,216 - -
Total Revenue 1,192,141 1,000,000 1,000,000
Expenditures
Other Charges 1,145,251 1,000,000 1,000,000
Total Expenditures 1,145,251 1,000,000 1,000,000
Operating Surplus (Deficit) $ 46,890 $ - $ -
Queen Anne's County
Approved Budget: FY2027
Community Reinvestment & Repair Fund
FY26 Revised FY27 Approved
FY25 Actual Budget Budget
Revenues
Intergovernmental $ 809,061 $ 155,000 $ 160,173
Prior Year Fund Balance - 457,498 -
Total Revenue 809,061 612,498 160,173
Expenditures
Other Charges 82,502 612,498 160,173
Total Expenditures 82,502 612,498 160,173
Operating Surplus (Deficit) $ 726,559 $ - $ -
13

Queen Anne's County
Approved Budget: FY2027
Opioid Abatement Fund
FY26 Revised FY27 Approved
FY25 Actual Budget Budget
Revenues
Prior Year Fund Balance $ - $ - $ 243,268
Total Revenue - - 243,268
Expenditures
Other Charges - - 243,268
Total Expenditures - - 243,268
Operating Surplus (Deficit) $ - $ - $ -
Queen Anne's County
Approved Budget: FY2027
KNS&G Wastewater
FY26 Revised FY27 Approved
FY25 Actual Budget Budget
Revenues
User Revenues $ 7,234,343 $ 8,195,166 $ 8,785,251
Inspection Fees 51,458 4 5,000 45,000
Interest 174,380 120,000 120,000
User Interest 92,795 8 0,000 80,000
Transfer In (for Debt Service) 1,079,372 1,059,711 1,044,945
Prior Year Fund Balance - 490,418 -
Other Revenues 165,728 - -
Total Revenue 8,798,076 9,990,295 10,075,196
Expenditures
Admin & Inspections 2,206,273 2,404,259 2,470,335
Collection 4,173,587 5,284,484 5,027,285
Treatment 1,965,266 2,020,552 2,284,076
Shop 191,276 281,000 293,500
Total Expenditures 8,536,402 9,990,295 10,075,196
Operating Surplus (Deficit) $ 261,674 $ - $ -
14

Queen Anne's County
Approved Budget: FY2027
KNS&G Water
FY26 Revised FY27 Approved
FY25 Actual Budget Budget
Revenues
User Revenues $ 3,381,339 $ 3,578,770 $ 3,665,915
Inspection Fees 4,450 - -
Interest 111,208 9 0,000 90,000
User Interest 43,385 4 0,000 40,000
Other Revenues 187,559 185,000 185,000
Prior Year Fund Balance - 111,806 695,121
Total Revenue 3,727,941 4,005,576 4,676,036
Expenditures
Admin & Inspections 1,260,794 1,207,841 1,334,975
Distribution 582,238 850,329 773,512
Treatment 1,974,204 1,826,906 2,437,049
Shop 84,787 120,500 130,500
Total Expenditures 3,902,023 4,005,576 4,676,036
Operating Surplus (Deficit) $ ( 174,082) $ - $ -
Queen Anne's County
Approved Budget: FY2027
SKI Wastewater
FY26 Revised FY27 Approved
FY25 Actual Budget Budget
Revenues
Transfer In (for Debt Service) $ 1,486,050 $ 1,366,379 $ 1,954,089
User Revenues 406,553 380,000 363,853
Miscellaneous 6,864 - -
Total Revenue 1,899,467 1,746,379 2,317,942
Expenditures
Admin & Inspections 1,565,471 1,627,118 1,994,531
Collection 142,892 119,261 148,109
Treatment 103,831 - 175,302
Shop 61 - -
Total Expenditures 1,812,255 1,746,379 2,317,942
Operating Surplus (Deficit) $ 87,212 $ - $ -
15

Queen Anne's County
Approved Budget: FY2027
Sudlersville Wastewater
FY26 Revised FY27 Approved
FY25 Actual Budget Budget
Revenues
Prior Year Fund Balance $ - $ - $ 157,555
User Revenues - - 260,000
Miscellaneous 249,395 210,000 -
Total Revenue 249,395 210,000 417,555
Expenditures
Admin & Inspections 184,030 - 90,500
Treatment 289,462 210,000 327,055
Total Expenditures 473,492 210,000 417,555
Operating Surplus (Deficit) $ ( 224,097) $ - $ -
Queen Anne's County
Approved Budget: FY2027
Sudlersville Water
FY26 Revised FY27 Approved
FY25 Actual Budget Budget
Revenues
Prior Year Fund Balance $ - $ - $ 102,472
User Revenues - - 185,000
Miscellaneous 90,901 5 4,000 -
Total Revenue 90,901 54,000 287,472
Expenditures
Admin & Inspections 76,863 - 149,517
Distribution - - 5,000
Treatment 205,063 5 4,000 132,955
Total Expenditures 281,926 54,000 287,472
Operating Surplus (Deficit) $ ( 191,025) $ - $ -
16

Queen Anne's County
Approved Budget: FY2027
Barclay Wastewater
FY26 Revised FY27 Approved
FY25 Actual Budget Budget
Revenues
User Revenues $ - $ - $ 105,000
Miscellaneous 330 - -
Total Revenue 330 - 105,000
Expenditures
Admin & Inspections 397 - 105,000
Total Expenditures 397 - 105,000
Operating Surplus (Deficit) $ ( 67) $ - $ -
Approved Budget: FY2027
Roads Special Revenue Fund
FY26 Revised FY27 Approved
FY25 Actual Budget Budget
Revenues
Highway User Revenue $ 1,796,990 $ 1,823,475 $ 2,057,590
Inspection Fees 412,401 9 5,000 95,000
Miscellaneous 32,979 4,000 4,000
Transfers In 4,076,825 5,133,179 5,238,904
Total Revenue 6,319,195 7,055,654 7,395,494
Expenditures
Administration 1,191,530 1,286,701 1,154,498
Road & Bridge Maint 3,286,536 3,640,908 3,863,451
Shop 1,841,129 2,128,045 2,302,545
Other Public Roads - - 75,000
Total Expenditures 6,319,195 7,055,654 7,395,494
Operating Surplus (Deficit) $ - $ - $ -
17

QUEEN ANNE'S COUNTY
IMPACT FEE FUND
ADOPTED FISCAL 2027 BUDGET
BOARD OF EDUCATION VOLUNTEER FIRE DEPARTMENT PARKS & RECREATION
FY25 FY26 FY27 FY25 FY26 FY27 FY25 FY26 FY27
PRIOR REVISED APPROVED PRIOR REVISED APPROVED PRIOR REVISED APPROVED
ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET
REVENUES
IMPACT FEE REVENUE 2,075,142 2,096,439 2,096,463 281,292 233,848 241,000 228,518 250,000 250,000
INTEREST 627,773 70,000 70,000 20,193 16,100 16,100 4 7,227 25,000 25,000
PRIOR YEAR FUND BALANCE - - - - 49,652 - - - -
TRANSFER IN FROM GENERAL FUND - - - 36,203 90,000 90,000 - - -
TOTAL REVENUE 2,702,915 2,166,439 2,166,463 337,688 389,600 347,100 275,745 275,000 275,000
EXPENDITURES
TRANSFER TO GENERAL FUND 2,167,290 2,166,439 2,166,463 - - - - - -
TRANSFER TO CAPITAL PROJECTS - - - - - - - 275,000 275,000
VOLUNTEER FIRE DEPARTMENTS - - - 404,877 389,600 347,100 - - -
TOTAL EXPENDITURES 2,167,290 2,166,439 2,166,463 404,877 389,600 347,100 - 275,000 275,000
NET INCOME/(LOSS) 535,625 - - (67,189) - - 275,745 - -
18

Queen Anne's County
Capital Budget by Year
FY 2027 Requested
PROJECT DESCRIPTION FY2027 FY2028 FY2029 FY2030 FY2031 FY2032 6-Yr Total
BAY BRIDGE AIRPORT
32076 - S APRON SAFETY ENHANCEMENT - CONSTRUCTION - 4,350,000 - - - - 4 ,350,000
32077 - 5-YEAR CAPITAL IMPROVEMENT PROGRAM - - 300,000 - - - 3 00,000
32078 - NORTH APRON EXPANSION - DESIGN - - - - 350,000 - 3 50,000
TOTAL - 4,350,000 300,000 - 3 50,000 - 5,000,000
BLUE HERON GOLF COURSE
30007 - B HERON GOLF - IRRIG 230,000 - - - - - 2 30,000
30011 - B HERON GOLF-COURSE 5 0,000 - - - - - 50,000
TOTAL 2 80,000 - - - - - 2 80,000
PUBLIC WORKS - ENG/GEN SVCS
40003 - COUNTY FACILITIES 450,000 475,000 500,000 525,000 550,000 575,000 3 ,075,000
40077 - WETLANDS MITIGATION - 1 0,000 10,000 1 0,000 1 0,000 10,000 50,000
40359 - MS4 STORMWATER MGMT - - 300,000 300,000 300,000 300,000 1 ,200,000
40871 - TRAFFIC STUDY 5 0,000 - - - - - 50,000
40893 - LIBERTY BLDG RENOVAT - 2 5,000 275,000 - - - 3 00,000
40923 - HISTORIC COURTHOUSE 4,000,000 5,750,000 - - - - 9 ,750,000
42002 - EMS STATION 400 RENOVATIONS 100,000 - - - - - 1 00,000
42504 - CIRCUIT COURT CANOPY - 150,000 - - - - 1 50,000
42507 - HEALTH DEPT ROOF REPLACEMENT 150,000 - - - - - 1 50,000
42508 - SHERIFF FACILITIES (NEW) - 1,000,000 7,500,000 7,500,000 - - 16,000,000
42509 - COUNTY DAYCARE FACILITY - - - 250,000 1,250,000 2,000,000 3 ,500,000
42511 - BOARD OF ELECTIONS FACILITY - 100,000 8,000,000 - - - 8 ,100,000
43001 - CRUMPTON BUILDING 300,000 310,000 - - - - 6 10,000
49008 - ANIMAL SERVICES BLDG 250,000 6,000,000 - - - - 6 ,250,000
49013 - QUEEN ANNES COUNTY DETENTION CENTER - 3,000,000 40,050,000 40,050,000 - - 83,100,000
42502 - CHVC - BLDG REPAIRS - - - 100,000 1,500,000 1,500,000 3 ,100,000
49003 - PUBLIC SAFETY PROPERTY ACQUISITION 300,000 - 300,000 - 300,000 - 9 00,000
49004 - CENTREVILLE LIBRARY IMPROVEMENTS - 110,000 110,000 - - - 2 20,000
49009 - QAC LIBRARY NORTH BRANCH 130,000 - 1,478,122 - - - 1 ,608,122
TOTAL 5,730,000 1 6,930,000 58,523,122 4 8,735,000 3,910,000 4,385,000 1 38,213,122
19

Queen Anne's County
Capital Budget by Year
FY 2027 Requested
PROJECT DESCRIPTION FY2027 FY2028 FY2029 FY2030 FY2031 FY2032 6-Yr Total
AGING & TRANSPORTATION
40679 - AGING TRANS DEVELOPMENT PLAN - - - 100,000 - - 1 00,000
40869 - AGING - CAPITAL EQUIP - 250,000 250,000 250,000 250,000 250,000 1 ,250,000
41004 - AGING FURNITURE REPLACEMENT 9 0,000 - - - - - 90,000
41005 - GRASONVILLE SENIOR CENTER RENOVATIONS - 380,000 - - - - 3 80,000
41006 - KENT ISLAND SENIOR CENTER RENO - - 350,000 - - - 3 50,000
41008 - BUS SHELTERS 4 4,000 - - - - - 44,000
TOTAL 1 34,000 630,000 600,000 350,000 2 50,000 250,000 2,214,000
PUBLIC WORKS - ANIMAL SERVICES
49001 - ANIMAL SERVICES CAPITAL EQUIP 2 5,000 9 0,000 120,000 5 0,000 8 0,000 60,000 4 25,000
TOTAL 25,000 9 0,000 120,000 5 0,000 80,000 60,000 4 25,000
BOARD OF EDUCATION
70353 - SURVEILLANCE CAM & MISC SECURITY 175,000 5 0,000 50,000 5 0,000 5 0,000 50,000 4 25,000
70355 - BOE CAPITAL EQUIPMENT 1,030,000 300,000 300,000 300,000 300,000 300,000 2 ,530,000
70356 - BOE FURNITURE REPLACE 600,000 600,000 - - - - 1 ,200,000
70357 - BOE PLAYGROUND REPLACEMENT 700,000 600,000 700,000 700,000 - - 2 ,700,000
70358 - BOILER AND CIRC PUMP REPLACE - BES - - - - - 650,000 6 50,000
70359 - FIRE ALARM REPLACE - CES - - 242,250 - - - 2 42,250
70361 - FIRE ALARM REPLACE - MES - - 175,000 - - - 1 75,000
70362 - FIRE ALARM REPLACE - MMS - - - 250,000 - - 2 50,000
70363 - ASPHALT PAVING/SEALCOATING/STRIPPING (BOE) 1,660,000 350,000 400,000 125,000 125,000 - 2 ,660,000
70364 - HVAC REPLACEMENT - CES 389,706 4,442,651 - - - - 4 ,832,357
70365 - HVAC REPLACEMENT - GES - - 468,977 5,346,341 - - 5 ,815,318
70366 - HVAC REPLACEMENT - KES 2,562,230 - - - - - 2 ,562,230
70367 - ROOF REPLACEMENT - KES 1,680,000 - - - - - 1 ,680,000
70369 - ROOF REPLACEMENT, PARTIAL - MMS - - 2,251,500 - - - 2 ,251,500
70372 - SCHOOL REPLACEMENT - CMS 2,530,270 16,193,727 16,943,727 - - - 35,667,724
70374 - CLASSROOM HARDWARE REPLACE 500,000 500,000 500,000 500,000 500,000 500,000 3 ,000,000
70376 - FIELD/COURT WORK 575,000 585,000 - - - - 1 ,160,000
70378 - APPLIANCES OTHER SCHL EQUPT 3,509,800 195,000 165,000 162,000 162,000 162,000 4 ,355,800
70379 - EXTERIOR/INTERIOR PAINTING - 565,000 545,000 505,000 200,000 200,000 2 ,015,000
20

Queen Anne's County
Capital Budget by Year
FY 2027 Requested
PROJECT DESCRIPTION FY2027 FY2028 FY2029 FY2030 FY2031 FY2032 6-Yr Total
70380 - WINDOWS BLINDS DOORS 8 6,500 - - - - - 86,500
70382 - LIGHTING REPL/UPGRADES 105,000 - - - - - 1 05,000
70383 - CAREER & TECH ED CENTER (CTE) - - 150,000 3,500,000 12,500,000 12,500,000 28,650,000
70384 - HVAC REPLACEMENT - CHES - - - 379,260 4,323,564 - 4 ,702,824
70385 - HVAC REPLACEMENT - SES - - - - 344,438 3,926,588 4 ,271,026
70386 - ROOF REPLACEMENT - CENTREVILLE ELEM - 1,857,650 - - - - 1 ,857,650
70387 - KIHS ELEVATOR REPAIRS 275,000 - - - - - 2 75,000
TOTAL 16,378,506 2 6,239,028 22,891,454 1 1,817,601 18,505,002 18,288,588 1 14,120,179
EMERGENCY SERVICES
40711 - DES -REPLACEMENT VEHICLE 998,557 767,653 1,059,369 1,091,150 814,404 1,133,525 5 ,864,658
40753 - EMS - EMERGENCY EQUIP 104,148 107,273 110,491 113,806 117,220 120,737 6 73,675
40793 - RADIO TOWER INSPECTION/REPAIR 6 5,000 - - - 2 0,000 150,000 2 35,000
40845 - EMS CARDIAC CARE EQUIP - 307,522 317,000 325,727 332,719 153,740 1 ,436,708
40857 - DES-PUBLIC SAFETY NETWORK 200,000 210,000 220,000 230,000 240,000 250,000 1 ,350,000
40929 - DES-SO EMER PLAN UPD - 5 0,000 70,000 3 0,000 1 5,000 55,000 2 20,000
41501 - RADIO SUBSCRIBER REPLACEMENT 300,000 550,000 550,000 550,000 550,000 550,000 3 ,050,000
41503 - 911 PHONE CENTER - - - - - 3,400,000 3 ,400,000
41504 - VOICE RECORDING SYSTEM (DES) - - - - - 850,000 8 50,000
41505 - EMERGENCY SERVICES BLDG RENO - 250,000 2,500,000 2,500,000 - - 5 ,250,000
41506 - MOTOROLA CONSOLE UPGRADE 1,300,000 - 780,000 - - - 2 ,080,000
41507 - RADIO AMATEUR CIVIL EMERGENCY SVC 5,000 5,000 5,000 5,000 5,000 5,000 30,000
TOTAL 2,972,705 2,247,448 5 ,611,860 4,845,683 2,094,343 6,668,002 24,440,041
PUBLIC HOUSING AUTHORITY
39002 - HA FISHER MANOR FACILITIES 722,000 200,000 175,000 125,000 - - 1 ,222,000
39003 - HA RIVERSIDE ESTATES FACILITIES 9 7,000 9 7,000 97,000 9 7,000 9 7,000 97,000 5 82,000
39004 - HA GRASONVILLE TERRACE FACILITIES 119,800 602,800 94,800 9 4,800 9 4,800 94,800 1 ,101,800
39005 - HA TERRAPIN GROVE FACILITIES 312,046 591,212 41,212 4 1,212 4 1,212 41,212 1 ,068,106
39006 - HA FOXXTOWN FACILITIES 2 4,134 3 5,634 24,134 2 4,134 2 4,134 24,134 1 56,304
39007 - HA SCATTERED SITES FACILITIES 7 7,000 2 8,000 28,000 2 8,000 2 8,000 28,000 2 17,000
TOTAL 1,351,980 1,554,646 460,146 410,146 2 85,146 285,146 4,347,210
21

Queen Anne's County
Capital Budget by Year
FY 2027 Requested
PROJECT DESCRIPTION FY2027 FY2028 FY2029 FY2030 FY2031 FY2032 6-Yr Total
INFORMATION & COMMUNICATIONS TECHNOLOGY
40007 - ERP SYSTEM - 125,000 50,000 5 0,000 5 0,000 50,000 3 25,000
40015 - COUNTY WIDE MAPPING - 9 0,000 90,000 9 0,000 9 0,000 90,000 4 50,000
40031 - IT INFRASTRUCTURE 300,000 300,000 300,000 300,000 300,000 300,000 1 ,800,000
40457 - GIS & CURRENT PLANNING INIT - 5 0,000 50,000 5 0,000 5 0,000 50,000 2 50,000
40675 - IT -FIBER INFRASTRUCTURE 150,000 150,000 150,000 150,000 150,000 150,000 9 00,000
40801 - CENTRALIZED HARDWARE & APPLICATIONS - 5 0,000 50,000 5 0,000 5 0,000 50,000 2 50,000
40965 - PUBLIC FIBER INFRASTRUCTURE - 5 0,000 50,000 5 0,000 5 0,000 50,000 2 50,000
43503 - CIRCUIT COURTHOUSE TECHNOLOGY - 5 0,000 50,000 5 0,000 5 0,000 50,000 2 50,000
40749 - QACTV EQUIPMENT 4 3,750 4 3,750 43,750 4 3,750 4 3,750 43,750 2 62,500
TOTAL 4 93,750 908,750 833,750 833,750 8 33,750 833,750 4,737,500
OUTSIDE AGENCIES & OTHER
40217 - ALLOCATION TO VFD'S 835,000 835,000 835,000 835,000 835,000 835,000 5 ,010,000
40293 - 4-H PARK IMPROVEMENTS 625,000 420,000 300,000 300,000 200,000 200,000 2 ,045,000
49007 - UNIVER OF MD SHORE REGIONAL HEALTH 1,250,000 1,250,000 - - - - 2 ,500,000
49010 - CHESAPEAKE COLLEGE - QUEEN ANNE TECHNICAL BLD G 2,904,739 361,250 - - - - 3 ,265,989
TOTAL 5,614,739 2,866,250 1 ,135,000 1,135,000 1,035,000 1,035,000 12,820,989
PARKS
40215 - PREVENTATIVE PARK MAIN 2 0,000 5 0,000 50,000 5 0,000 5 0,000 50,000 2 70,000
40221 - CAPITAL EQMT - PARKS 355,000 360,000 365,000 355,000 390,000 370,000 2 ,195,000
40809 - PARKS PARKING LOT PAVING 150,000 570,000 100,000 - - - 8 20,000
40831 - LAND PRESERVATION P&R PLAN-POS 2 5,000 - - 2 5,000 2 5,000 - 75,000
40907 - PARKS LANDSCAPING 2 0,000 - 20,000 - 2 0,000 - 60,000
40909 - PLAYGROUNDS 120,000 120,000 1,450,000 1,450,000 1,450,000 1,125,000 5 ,715,000
40913 - TRAIL DEV/MAINT/AMENENTIES 900,000 300,000 1,250,000 1,650,000 1,250,000 250,000 5 ,600,000
40915 - ARTIFICIAL TURF - 7,200,000 - - - 2,200,000 9 ,400,000
40941 - ATHLETIC FIELD WORK 1,207,368 550,000 50,000 350,000 5 0,000 50,000 2 ,257,368
40945 - PARKS - COURT WORK - 150,000 - - 200,000 - 3 50,000
40947 - PAVILION/CONCESS/COMFORT - - 100,000 - 705,000 150,000 9 55,000
40985 - PARKS MAJOR MAINTENANCE 130,000 4 0,000 110,000 4 0,000 4 0,000 40,000 4 00,000
44001 - SKATE PARK - 150,000 - - - - 1 50,000
22

Queen Anne's County
Capital Budget by Year
FY 2027 Requested
PROJECT DESCRIPTION FY2027 FY2028 FY2029 FY2030 FY2031 FY2032 6-Yr Total
44005 - INLINE/HOCKEY RINK - - - - - 150,000 1 50,000
44009 - PEDESTRIAN BRIDGE MAINTENANCE - 250,000 250,000 250,000 250,000 250,000 1 ,250,000
44012 - BLUE HERON NATURE PRESERVE - 6 0,000 - 130,000 150,000 - 3 40,000
49005 - RECREATION CENTER 10,500,000 10,500,000 - - - - 21,000,000
TOTAL 13,427,368 2 0,300,000 3 ,745,000 4,300,000 4,580,000 4,635,000 50,987,368
PLANNING & ZONING
40027 - STRATEGIC PLANNING INITIATIVES - 5 0,000 50,000 5 0,000 5 0,000 50,000 2 50,000
40757 - COMPREHENSIVE PLAN UPDATES - 5 0,000 50,000 5 0,000 100,000 75,000 3 25,000
TOTAL - 100,000 100,000 100,000 1 50,000 125,000 5 75,000
PUBLIC WORKS - SOLID WASTE
40235 - SOLID WASTE CAP EQUIP 479,000 479,000 264,000 479,000 329,000 454,000 2 ,484,000
40677 - SW TRNSFR STAT IMPROVMNTS 5 0,000 5 0,000 50,000 5 0,000 5 0,000 50,000 3 00,000
TOTAL 5 29,000 529,000 314,000 529,000 3 79,000 504,000 2,784,000
PUBLIC LANDINGS
33061 - CAP EQMT - PUB LANDI - - - - - 80,000 80,000
33081 - CVILLE LND PKG LOT P - - 500,000 - - - 5 00,000
33088 - MATAPEAKE BOAT RAMP 250,000 - - - - - 2 50,000
33091 - THOMPSON CREEK BULKHEAD - 250,000 - - - - 2 50,000
33092 - KENT NARROWS LANDING BULKHEAD - 250,000 - - - - 2 50,000
TOTAL 2 50,000 500,000 500,000 - - 80,000 1,330,000
PUBLIC WORKS - ROADS
82005 - ASPHALT OVERLAYS-UPG 1,583,000 2,660,490 2,740,305 2,822,514 2,907,189 2,994,405 15,707,903
82221 - TAYLOR MILL RD BRIDGE - - 200,000 200,000 1,500,000 - 1 ,900,000
82303 - ROADS - CAPITAL EQUIP 1,075,000 1,150,000 565,000 1,060,000 640,000 1,075,000 5 ,565,000
82319 - PARKING LOT OVERLAYS - 5 0,000 50,000 5 0,000 5 0,000 50,000 2 50,000
82325 - THOMPSON CREEK CONNECTOR 1,770,000 - 3,500,000 3,500,000 - - 8 ,770,000
82335 - PEDESTRIAN BRIDGE CROSSING US 50/301 3,060,000 - 5,000,000 10,000,000 5,000,000 - 23,060,000
82338 - ROMANCOKE ON THE BAY OUTFALL DITCH - - - - - - -
82340 - HARFORD/OLIVE BRANCH ROAD 232,320 - - - - - 2 32,320
23

Queen Anne's County
Capital Budget by Year
FY 2027 Requested
PROJECT DESCRIPTION FY2027 FY2028 FY2029 FY2030 FY2031 FY2032 6-Yr Total
82341 - SOUTH CAROLINA ROAD 336,600 - - - - - 3 36,600
82342 - CECIL ROAD - 115,000 - - - - 1 15,000
82343 - MERGANSER ROAD - 150,000 - - - - 1 50,000
TOTAL 8,056,920 4,125,490 12,055,305 1 7,632,514 10,097,189 4,119,405 56,086,823
PUBLIC WORKS - SANITARY - WASTEWATER
20113 - SKI STEP PHASE 3 1,250,000 - - - - - 1 ,250,000
20121 - SKI STEP PHASE 4 3,500,000 2,500,000 - - - - 6 ,000,000
20127 - MARLING FARMS/DOMINION SEWER EXT 500,000 500,000 5,100,000 10,000,000 6,000,000 - 22,100,000
20128 - SUDLERSVILLE WWTP ENR IMPS 3,000,000 1,000,000 - - - - 4 ,000,000
20130 - SUDLERSVILLE I&I PROJ - 100,000 250,000 250,000 - - 6 00,000
TOTAL 8,250,000 4,100,000 5 ,350,000 1 0,250,000 6,000,000 - 33,950,000
PUBLIC WORKS - SANITARY - WATER
20129 - KENT NARROWS TOWER - - - - 3,000,000 - 3 ,000,000
20131 - SUDLERSVILLE WATER METERING PROJ - - 250,000 - - - 2 50,000
TOTAL - - 250,000 - 3,000,000 - 3,250,000
GRAND TOTAL 63,493,968 8 5,470,612 112,789,637 100,988,694 51,549,430 41,268,891 4 55,561,232
24

FY27 PROPOSED CAPITAL BUDGET - FUNDING SOURCES
CAPITAL
PAYGO GRANTS BONDS FUND SAN LOANS OTHER TOTAL
BALANCE
PAYGO GRANTS BONDSFUND BALANCE OTHER TOTAL
General Capital 3,894,528 407,000 28,946,945 12,114,825 - 1,293,750 46,657,048
Roads Capital 223,121 4,330,000 1,859,879 1,075,000 - 568,920 8,056,920
Sanitary - 3,000,000 - - 5,250,000 - 8,250,000
Public Landings - 250,000 - - - - 250,000
Golf Course 280,000 - - - - - 280,000
Airport - - - - - - -
TOTAL 4,397,649 7,987,000 30,806,824 13,189,825 5,250,000 1,862,670 63,493,968
25