FY2026 Resolution & Budget

Exactly as extracted, unformatted — for checking against the original. The readable version is easier to read.

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25-05
A RESOLUTION TO ESTABLISH THE FISCAL YEAR 2026
ANNUAL BUDGET AND APPROPRIATIONS
WHEREAS public information sessions have been held on May 19°, 20th & 21SL at 7:00pm at
Kent Island Library, the Liberty Building and Sudlersville Middle School, respectively;
BE IT RESOLVED THIS 10th day ofJune 2025, by the County Commissioners of Queen Anne’s
County, that except as otherwise provided herein, a real estate tax rate for Fiscal Year 2026
of $.8300 per $100 of assessed valuation, be and is hereby adopted;
AND BE IT FURTHER RESOLVED, pursuant to Sections 5-22 et seq. ofthe Code of Public Local
Laws of Queen Anne’s County, Maryland that the tax rate for the municipality of Centreville
shall be $.7000 per $100 of assessed valuation, and the tax rate for the municipality of
Millington shall be $.7450 per $100 of assessed valuation;
AND BE IT FURTHER RESOLVED that a tax rate for Fiscal Year 2026 of $2.0]5 per $100 of
assessed valuation for operating personal property of a public utility and operating personal
property used to generate electricity for sale, be and is hereby adopted;
AND BE IT FURTHER RESOLVED that the County income tax rate remain unchanged at
3.20%;
AND BE IT FURTHER RESOLVED that, pursuant to the authority of Queen Anne’s County
Ordinance Number 92-11 providing for a Kent Narrows Commercial Management and
Waterfront Improvement District, a supplemental real property tax at a rate of $.06 per
$100 of assessed valuation be and is hereby adopted for Fiscal Year 2026. The tax shall be
levied on those properties subject to such a tax under the provisions of Ordinance Number
92-11;
AND BE IT FURTHER RESOLVED that the annual sewer and water operations and
maintenance rate escalator for all Sanitary District rate schedules for the Fiscal Year 2026
budget year is set at 2.5%, with the exception ofthe Southern Kent Island Subdistrict which
shall see no increase in rates;
AND BE IT FURTHER RESOLVED that, effective July 1, 2016, funds generated by the
recordation tax established under County Ordinance No. 08-1] shall be applied,
apportioned and expended as follows:
A. $0.15 of the $4.95 recordation tax rate shall be paid to the Critical Workforce
Program administered by the Department of Housing and Community Services.

B. The balance ofthe funds generated by the recordation tax shall be payable to
the General Fund.
AND BE IT FURTHER RESOLVED that Other Post-Employment Benefits shall continue to be
funded in accordance with the approved 10-year plan;
AND BE IT FURTHER RESOLVED that the Volunteer Fire Companies may carry forward their
capital budget allocations for fire and station related equipment, from one fiscal year to the
next, while they are still required to submit receipts and evidence of items purchased, and
must maintain these capital funds in a separate account with no commingling of these funds
with any other account;
AND BE IT FURTHER RESOLVED that the Board of Education will be funded at $7,615,140
above Maintenance of Effort;
AND BE IT FURTHER RESOLVED that the Board of Education budget is adopted by category,
in accordance with the Maryland Annotated Code, Education Article, Section 5-101. Any
transfers between categories must be approved by the County Commissioners (Section 5-
105), including, within 30 days after the adoption ofthe budget, the changes to categories
which reflect how the alterations to the budget approved by the County Commissioners will
be implemented (Section 5-103). In implementing this provision, upon adoption ofthe
Board of Education’s budget as reconciled to the approved County contribution, the Board
must submit their revised budget by category for approval of the County Commissioners;
AND BE IT FURTHER RESOLVED that the Board of Education shall meet jointly with selected
staff and members of the County Finance Office and Spending Affordability Committee to
review the Board of Education budget and forecasted expenditures throughout the year;
AND BE IT FURTHER RESOLVED that the revenue received from the personal property tax on
solar generation of electricity and any payments in lieu oftaxes received from such solar
generation projects shall be budgeted for farmland preservation;
AND BE IT FURTHER RESOLVED that there will be a continuing annual review of capital
projects based on annual budgeted amounts versus annual spending;
AND BE IT FURTHER RESOLVED that any savings from capital projects shall be returned to
the General Capital Projects Fund. Any re-appropriation of said savings requires the
approval ofthe County Commissioners. Project funds must be expended within three years;
AND BE IT FURTHER RESOLVED that the proposed budgets for the General Fund, the Special
Revenue Funds, the Enterprise Funds, and the Capital Projects funds for Fiscal Year 2026,
copies of which are attached hereto, as a part hereof, be and are hereby adopted.
AND BE IT FURTHER RESOLVED that the County is hereby declaring its official intent to
reimburse expenditures to comply with the requirements ofthe Internal Revenue Code of
1986, as amended, and Section 1.150-2 ofthe Income Tax Regulations as follows:
A. The County reasonably expects that it will issue tax-exempt bonds or other
obligations to finance all or a portion of each project for which bonds are
described as the source offunding in the Capital Budget by year included in the
attached budget;
B. The County intends to expend money on such capital projects from County funds
prior to the issuance of debt by the County for such purposes;

C. The County intends to reimburse 5uch expenditures from the proceeds oftax-
exempt bonds or other obligations to be issued by the County in amounts not to
exceed the principal amounts listed per project in the attached “Capital Budget
by Year” table under the “Bonds” column.
AS WITNESS the hands and seals of the County Commissioners of Queen Anne’s County,
Maryland the day and year above written.
THE COUNTY COMMISSIONERS OF
QUEEN ANNE’S COUNTY
Christopher M. Corchiarino, President James J. Mn/an
iack N. Wilson, Jr. Phillip Dumenil
.
J. trick McLaughlin
ATTEST:
Stephanie L. Jarrell, Executive Assistant

FY2026REVENUES GENERALFUND
-
COMMISSIONERS’ APPROVEDBUDGET
FY25 Revised FY26Approved
FY24Actual Budget Budget
RevenueSources By Type
-
Taxes
Real & Personal PropTaxes 79,382,236 82,650,000 89,466,500
IncomeTaxes 86,007,950 83,045,000 89,500,000
Public UtilityTax 2,667,121 2,450,000 2,650,000
Admission &AmusementTax 261,842 252,000 260,000
SalesTax Cannabis 83,040 250,000 25,000
-
Hotel Tax 1,127,036 1,100,000 1,250,000
Franchise Fee 364,677 375,000 325,000
Recordation Taxes 7,436,184 6,500,000 7,000,000
TransferTaxes 2,885,299 2,300,000 2,600,000
Licenses& Permits 802,612 880,875 880,375
Intergovernmental 3,265,896 3,222,733 2,803,687
Service Charges 4,131,708 3,466,987 3,973,202
Miscellaneous
Interest Income 7,418,478 2,500,000 5,500,000
Fines 51,929 73,500 53,500
Other Income 1,626,137 762,954 611,100
GASBAdjustments 38,000
- -
TransfersIn (SchoolImpactFee DebtSvc) 2,165,911 2,167,290 2,166,439
FundBalance 1,131,089
- -
TOTAL REVENUES 199,716,056 193,127,428 209,064,803
TAX RATES:
1. Real Property Tax revenue for FY26 is based on a rate of$8300 per$100 ofassessed valuation forall
properties in Queen Anne’s County
2. Railroad and Public UtilitiesTax and operating personal property used togenerate electricityfor sale
for FY26 is based on a rate of$2075 per $100ofassessed valuation
3. Local Income Tax revenue for FY26 is based on a rate of 3.20% ofthe Maryland Taxable Income
4. Recordation Tax revenue for FY26 is based on a rate of$4.95 per $500 ofthe value ofthe recorded transaction
5. TransferTax revenue for FY26 is based on a rate of .5% ofthe dollarconsideration presented for recording
The rate drops to .25% for Firsttime Maryland Homebuyers who occupy the property as their principal residence
6. Hotel tax revenue for FY26 is based on a rate of5% ofthe value ofthe rental of rooms forsleeping
accommodations provided to transients
7. Admissions and AmusementTax revenue for FY26 is based on a rate of5% ofthe value ofthe
amusementor admission

QUEEN ANNE’S COUNTY
FY2026 EXPENDITURES GENERALFUND
-
COMMISSIONERS APPROVED BUDGET
FY25 Revised FY26Approved
FY24 Actual Budget Budget
County Administration
County Commissioners 754,444 774,123 809,575
Executive 299,027 310,035 326,682
Legal 875,018 1,253,356 676,753
Budget & Finance 1621,396 1,867.102 2,085,978
InformationTechnology 3603,958 4,232,506 4,967,502
Human Resources 858,786 979,230 1,098,855
Economic &Tourism Development 1,036,415 1,176,446 1,255,886
QAC-TV 495154 543,137 626,695
CommunityAffairs 128,882 150,698 164,341
TOTAL 9,673,080 11,286,633 12,012,267
CommunityServices
Area Agency on Aging 2,481,280 2,881,573 3,289,787
Housing & CommunityServices 721,418 693,6S9 815,715
Local Management Board 491,311 676,543 737,883
Public Housing Authority 500,000 829,703
-
TOTAL 3,694,009 4,751,775 5,673,088
L I
Planning &Zoning 2,500,542 3,019,196 2,972,500
PublicSafety
Detention Center 6385,869 7,488,005 7,832,489
EmergencyServices 14,792,603 16,090,968 16,824,490
TOTAL 21,178,472 23,578,973 24,656,979
PublicWorks
Administration 655,358 637,543 712,470
Animal Services 1,435,976 1,672,494 2,160,759
Engineering 1,125,493 1,379,108 1,469,428
General Services 2,769,322 3,540,986 3,543,653
Roads 4,053,145 5,020,379 5,133,179
Solid Waste 1,700,479 2,025,544 2,142,363
Property Management 371,865 420,880 452,731
TOTAL 12,111,638 14,696,934 15,614,583
irksand Recreation
Parks 4925,239 5,459,746 5,702,118
Recreation 1,116,935 1,300,877 1,254,978
Airport 59,251 59,361 54,253
GolfCourse 164,601 156,892
-
TOTAL 6,101,425 6,984,585 7,168,241
SUBTOTALGENERALCOUNTYGOVT: 55,259,166 64,318,096 68,097,658

QUEEN ANNE’S COUNTY
FY2026 EXPENDITURES GENERAL FUND
-
COMMISSIONERS’ APPROVED BUDGET
FY25 Revised FY26Approved
FY24 Actual Budget Budget
Board of Education 68,885,219 75,085,219 83,373,301
OtherAgencies
State’s Attorney’s Office 1,765,690 1,919,161 2,046,472
4-H Park 146,214 129,800 129,800
Sheriff’s Office 13,049,646 14,082,104 15,369,829
Orphans’ Court 100,361 106,228 111,224
Circuit Court 833,323 1,105,326 1,149,853
Fire Protection & Rescue 5,273,116 5,382,177 5,527,711
Chesapeake College 2,126,528 2,196,654 2,373,840
QAC Free Library 2,598,152 2,782,887 2,982,381
Board of Elections 970,450 1,351,736 1,430,519
Health Department 1,305,306 2,976,909 3,052,582
Social Services 193,586 203,593 216,106
Soil Conservation Service 285,121 360,764 364,313
UMD Extension Service 415,051 436,091 499,060
TOTAL 29,062,544 33,033,430 35,253,696
Debt
Board of Education 5,853,872 5,858,711 6,135,716
General County Government 6,889,188 6,294,883 7,220,878
TOTAL 12,743,060 12,753,594 13,356,594
Other
Intergovernmental 689,608 710,970 920,884
General Insurance 630,105 730,000 855,000
Benefits/OPEB 3,758,159 3,863,154 4,462,178
Local Grants 1,802,478 1,218,772 1,131,960
Non-Departmental 539,235 758,377 610,275
GASB Adjustments 2,141,568
- -
Reversions (2,261,109)
- -
Contingency 502,396 328,423 151,000
TOTAL 10,063,549 5,348,587 8,131,297
Transfers
Capital Fund 15,366,000 2,400,418 596,576
AgXfer/ EDIF / Other 1,627,408 98,084 165,681
Fire Impact 53,300 90,000 90,000
TOTAL 17,046,708 2,588,502 852,257
TOTAL GENERAL FUND: 193,060,246 193,127,428 209,064,803

QueenAnne’s County
Approved Budget: FY2026
DepartmentofAging
FY25 Revised FY26 Approved
FY24Actual Budget Budget
Revenues
Transfer In S 2,481,280 $ 2,881,573 $ 3,289,787
IntergovernmentaI 1,660,145 1,262,133 1,294,095
Charges forServices 62,176 68,000 68,000
Miscellaneous 58,202 68,600 35,600
Total Revenue 4,261,803 4,280,306 4,687,482
Expenditures
Salaries & Wages 2,223,163 2,332,084 2,604,350
Contracted Services 347,930 340.880 360,020
Supplies & Materials 647,800 401,592 401,815
Benefits 908,951 1,023,967 1,104,501
Other Charges 88,613 131,783 131,796
Capital Outlay 28,841 50,000 85,000
Total Expenditures 4,245,298 4,280,306 4,687,482
Operating Surplus (Deficit) $ 16,505 $ $
- -
QueenAnne’s County
Approved Budget: fY2026
BayBridge Airport
FY25 Revised FY26 Approved
FY24Actual Budget Budget
Revenues
Transfer In $ 59,251 $ 59,361 $ 54,253
Charges for Services 6,049 22,850 11,300
Miscellaneous 620,340 710,501 702,711
Total Revenue 685,640 792,712 768,264
Expenditures
Salaries & Wages 140,413 169,885 196,850
Contracted Services 27,829 52,700 60,460
Supplies & Materials 138,245 202,410 144,510
Benefits 45,883 63,633 53,486
Other Charges 301,246 304,084 312,958
Total Expenditures 653,616 792,712 768,264
Operating Surplus(Deflcit3 $ 32,024 $ $
- -

QueenAnne’sCounty
Approved Budget: Ff2026
Blue HeronGolfCourse
FY25 Revised FY26 Approved
FY24Actual Budget Budget
Revenues
Transfer In S $ 164,601 $ 156,892
-
Charges forServices 779,432 624,610 621,244
Miscellaneous 1,401 2,000 1,700
Total Revenue 780,833 791,211 779,836
Expenditures
Salaries &Wages 191,003 209,977 213,874
Contracted Services 287,973 344,155 354,155
Supplies & Materials 56,687 74,778 82,778
Benefits 27,545 29,906 30,305
OtherCharges 89,733 92,395 96,224
Capital Outlay 40,000 2,500
-
Total Expenditures 652,941 791,211 779,836
OperatingSurplus(Deficit) S 127,892 $ $
- -
QueenAnne’sCounty
Approved Budget: Ff2026
Housing&CommunityServices
FY25 Revised FY26Approved
FY24Actual Budget Budget
Revenues
Transfer In S 751,418 $ 693,659 $ 815,715
OtherTaxes 232,381 200,000 200,000
Intergovernmental 343,893 339,917 188,043
Chargesfor Services 400,000 400,000
-
Miscellaneous 14,193
- -
PriorYear Fund Balance - 200,000
-
Total Revenue 1,341,885 1,833,576 1,603,758
Expenditures
Salaries & Wages 372,449 381,910 423,681
Contracted Services 148,381 165,619 130,994
Supplies & Materials 9,611 17,615 16,516
Benefits 149,191 149,899 163,944
OtherCharges 653,053 1,118,533 808,623
Capital Outlay 89,307 60,000
-
Total Expenditures 1,421,992 1,833,576 1,603,758
OperatingSurplus (Deficit) S (80,107) $ $
- -

QueenAnne’sCounty
Approved Budget: FY2026
CommunityPartnershipsforChildren
FY25 Revised FY26Approved
FY24Actual Budget Budget
Revenues
Transfer In $ 491,311 $ 676,543 $ 737,883
Intergovernmental 737,359 720,927 739,236
Miscellaneous 6,049
- -
Total Revenue 1,234,719 1,397,470 1,477,119
Expenditures
Salaries & Wages 275,023 348,715 388,279
Contracted Services 369,615 367,017 365,998
Supplies & Materials 78,600 80,289 79,011
Benefits 91,978 116,969 150,303
OtherCharges 416,989 484,480 493,528
Capital Outlay 2,514
- -
Total Expenditures 1,234,719 1,397,470 1,477,119
-s
OperatingSurplus (Deficit) S -$ -
QueenAnne’s County
Approved Budget: FY2026
Public l.andings& Marinas
FY25 Revised FY26Approved
FY24 Actual Budget Budget
Revenues
Intergovernmental 5 14,999 $ 25,000 $ 10,000
Charges for Services 465,457 521,540 515,115
Miscellaneous 37,765 30,000 32,961
Transfer In - 110,023
-
Prior Year Fund Balance 48,394
- -
Total Revenue 518,221 624,934 668,099
Expenditures
Salaries & Wages 234,824 263,354 290,348
Contracted Services 85,643 88,055 90,143
Supplies & Materials 26,766 35,800 35,800
Benefits 68,786 81,211 87,683
OtherCharges 148,095 155,014 162,625
Capital Outlay 1,511 1,500 1,500
Total Expenditures 565,625 624,934 668,099
OperatingSurplus (Deficit) 5 (47,404) $ - $ -

Queen Anne’s County
Approved Budget: FYZO2G
GrantsFund
FY25 Revised FY26Approved
FY24Actual Budget Budget
Revenues
Transfer In $ 47,789 $ 32,000 $ 55,658
Intergovernmenta 1,817,574 1,760,883 1,001,477
ChargesforServices 6,556 37,033 37,033
Miscellaneous 81,512 80,265 80,265
Total Revenue 1,953,431 1,910,181 1,174,433
Expenditures
Salaries &Wages 523,006 479,512 544,026
Contracted Services 137,180 80,000 2,500
Supplies & Materials 378 4,500 4,500
Benefits 177,338 106,677 171,659
OtherCharges 784,604 988,030 323,050
Capital Outlay 338,776 251,462 128,698
Total Expenditures 1,961,282 1,910,181 1,174,433
OperatingSurplus (Deficit) S (7,851)5 $
- -
Queen AnnesCounty
Approved Budget: FY2026
Agricultural TransferTax Fund
FY25 Revised FY26Approved
FY24Actual Budget Budget
Revenues
AgTransferTax 5 31,473 $ 125,000 $ 25,000
Transfer In 1,274,050
- -
PriorYear Fund Balance 4,943,102 1,475,000
-
Total Revenue 1,305,523 5,068,102 1,500,000
Expenditures
OtherCharges 1,360,346 5,068,102 1,500,000
Total Expenditures 1,360,346 5,068,102 1,500,000
OperatingSurplus (Deficit) S (54,823) $ $
- -

Queen Anne’sCounty
Approved Budget: FY2026
LawLibrary
FY25 Revised FY26Approved
FY24Actual Budget Budget
Revenues
ChargesforServices 5 12,530 $ 10,000 $ 10,000
Miscellaneous 60,415 15,500 15,500
Total Revenue 72,945 25,500 25,500
Expenditures
Supplies & Materials 12,674 25,000 25,000
OtherCharges 5,000 500 500
Total Expenditures 17,674 25,500 25,500
OperatingSurplus(Deficit) $ 55,271 $ $
- -
QueenAnnes County
Approved Budget: FY2026
Inmate Welfare Fund
FY25 Revised FY26Approved
FY24Actual Budget Budget
Revenues
Intergovernmental 5 $ 10,890 $ 10,890
-
Charges forServices 84,488 95,000 95,000
Miscellaneous 20,525 16,310 16,310
PriorYear Fund Balance 10,950 10,950
-
Total Revenue 105,013 133,150 133,150
Expenditures
Contracted Services 110 150 150
Supplies & Materials 119,541 110,000 110,000
OtherCharges 830 5,000 5,000
Capital Outlay 6,952 18,000 18,000
Total Expenditures 127,433 133,150 133,150
OperatingSurplus (Deficit) S (22,420) $ $
- -

QueenAnne’sCounty
Approved Budget: FY2026
Kent NarrowsSpecial Revenue Fund
FY25 Revised FY26Approved
FY24Actual Budget Budget
Revenues
Special PropertyTax $ 60,101 $ 61,000 $ 61,000
Miscellaneous 12,624 8,233 10,000
PriorYear Fund Balance 57,767
- -
Total Revenue 72,725 127,000 71,000
Expenditures
Other Charges 127,000 71,000
-
Total Expenditures 127,000 71,000
-
Operating Surplus (Deficit) $ 72,725 $ $
- -
QueenAnne’sCounty
Approved Budget: FY2026
Narrows PointShore Erosion
FY25 Revised FY26 Approved
FY24Actual Budget Budget
Revenues
Special BenefitAssessment $ 28,490 $ 27,391 $ 27,391
Miscellaneous 352
- -
Total Revenue 28,842 27,391 27,391
Expenditures
Debt Service Principal 27,391 27,391 27,391
-
Total Expenditures 27,391 27,391 27,391
OperatingSurplus (Deficit) $ 1,451 $ $
- -

QueenAnne’sCounty
Approved Budget: FY2026
Grove CreekDredging Fund
FY25 Revised FY26Approved
FY24Actual Budget Budget
Revenues
BenefitAssessment $ 19,922 $ 20,425 $ 20,425
Miscellaneous 87
- -
Total Revenue 20,009 20,425 20,425
Expenditures
DebtService Principal 20,425 20,425 20,425
-
Total Expenditures 20,425 20,425 20,425
OperatingSurplus (Deficit) S (416)5 $
- -
QueenAnne’s County
Approved Budget: FY2026
Economic Development Incentive Fund
FY25 Revised FY26Approved
FY24Actual Budget Budget
Revenues
Transfer In 5 297,619 $ $
- -
PriorYearFund Balance - 122,900 122,900
Miscellaneous 14,049 27,100 27,100
Total Revenue 311,668 150,000 150,000
Expenditures
OtherCharges 71,599 150,000 150,000
Total Expenditures 71,599 150,000 150,000
OperatingSurplus (Deficit) S 240,069 $ S
- -

Queen Anne’sCounty
Approved Budget: FY2026
Rural Legacy Fund
FY25 Revised FY26Approved
FY24Actual Budget Budget
Revenues
Intergovernmental $ 1,380,064 $ 2,437,399 $ 1,000,000
Miscellaneous 25,495
- -
Total Revenue 1,405,559 2,437,399 1,000,000
Expenditures
OtherCharges 1,398,768 2,437,399 1,000,000
Total Expenditures 1,398,768 2,437,399 1,000,000
Operating Surplus(Deficit) $ 6,791 $ $
- -
QueenAnnes County
Approved Budget: FY2026
Community Reinvestment& RepairFund
FY25 Revised FY26Approved
FY24Actual Budget Budget
Revenues
Intergovernmental $ $ $ 155,000
- -
Total Revenue - - 155,000
Expenditures
Other Charges - - 155,000
Total Expenditures - - 155,000
-s
Operating Surplus (Deficit) S -$ -

Queen Anne’s County
Approved Budget: FY2026
KNS&G Wastewater
FY25 Revised FY26Approved
FY24Actual Budget Budget
Revenues
UserRevenues S 6,981,642 $ 7,859,853 $ 8,046,125
Inspection Fees 173,119 75,000 45,000
Interest 180,038 80,000 120,000
User Interest 101,554 60,000 80,000
Transfer In (for Debt Service) 1,059,710 1,059,711 1,059,711
Developer Review & Exactions 4,241 4,241
-
Other Revenues 161,397 143,600 635,218
Total Revenue 8,657,460 9,282,405 9,990,295
Expenditures
Admin & Inspections 3,062,104 2,654,243 2,404,259
Collection 3,917,962 3,878,603 5,284,484
Treatment 1,746,197 2,468,559 2,020,552
Shop 279,633 281,000 281,000
Total Expenditures 9,005,896 9,282,405 9,990,295
OperatingSurplus (Deficit) S (348,436) $ $
- -
QueenAnne’sCounty
Approved Budget: FY2026
KNS&GWater
FY25 Revised FY26 Approved
FY24Actual Budget Budget
Revenues
User Revenues S 3,201,391 $ 3,488,750 $ 3,578,770
Inspection Fees 5,000
- -
Interest 114,023 75,000 90,000
User Interest 47,229 35,000 40,000
Other Revenues 168,826 1,070,951 296,806
Total Revenue 3,536,469 4,669,701 4,005,576
Expenditures
Admin & Inspections 811,559 1,135,777 1,207,841
Distribution 488,882 788,027 850,329
Treatment 1,320,034 2,625,397 1,826,906
Shop 117,231 120,500 120,500
Total Expenditures 2,737,706 4,669,701 4,005,576
OperatingSurplus (Deficit) S 798,763 $ $
- -

Queen Anne’sCounty
Approved Budget: FY2026
SKI Wastewater
FY25 Revised FY26 Approved
FY24Actual Budget Budget
Revenues
Transfer In (for DebtService) $ 1,460,797 $ 1,500,001 $ 1,366,379
UserRevenues 365,209 263,316 380,000
Miscellaneous 7,537
- -
Total Revenue 1,833,543 1,763,317 1,746,379
Expenditures
Admin & Inspections 1,522,660 1,522,796 1,627,118
Collection 56,102 162,010 119,261
Treatment 77,624 78,011
-
Shop 39 500
-
Total Expenditures 1,656,425 1,763,317 1,746,379
Operating Surplus (Deficit) $ 177,118 $ $
- -
Queen Anne’sCounty
Approved Budget: FY2026
SudlersvilleWastewater
FY25 Revised FY26Approved
FY24Actual Budget Budget
Revenues
Miscellaneous S 207,670 $ 197,391 $ 210,000
Total Revenue 207,670 197,391 210,000
Expenditures
Treatment 207,735 197,391 210,000
Total Expenditures 207,735 197,391 210,000
OperatingSurplus (Deficit) S (65)5 $
- -

Queen Anne’sCounty
Approved Budget: FY2026
SudlersvilleWater
FY25 Revised FY26 Approved
FY24Actual Budget Budget
Revenues
Miscellaneous 5 58,456 $ 61,925 $ 54,000
Total Revenue 58,456 61,925 54,000
Expenditures
Treatment 58,456 61,925 54,000
Total Expenditures 58,456 61,925 54,000
s -s -s
OperatingSurplus(Deficit)
-
QueenAnne’sCounty
Approved Budget: FY2026
RoadsSpecial Revenue Fund
FY25 Revised FY26Approved
FY24Actual Budget Budget
Revenues
Highway UserRevenue 5 1,528,714 $ 1,828,971 $ 1,823,475
Inspection Fees 173,947 95,000 95,000
Miscellaneous 69,886 4000
-
Transfers In 4,053,145 5,020,379 5,133,179
Total Revenue 5,825,692 6,944,350 7,055,654
Expenditures
Administration 939,953 1,360,331 1,286,701
Road & Bridge Maint 3,105,209 3,498,414 3,640,908
Shop 1,778,214 2,025,605 2,128,045
Other Public Roads 60,000
- -
Total Expenditures 5,823,376 6,944,350 7,055,654
Operating Surplus (Deficit) 5 2,316 $ $
- -

Queen Anne’sCounty
Approved Budget: FY2026
Tax Ditches
FY25 Revised FY26Approved
FY24Actual Budget Budget
Revenues
Harrington Beaverdam $ 7,150 $ 3,250 $ 3,250
Downes, Wilson, Bittle 1,310 1,000 1,000
Beaverdam 25,434 15,750 15,750
Long Marsh 3,000 3,000 3,000
Total Revenue 36,894 23,000 23,000
Expenditures
I-iarrington Beaverdam 6,710 3,250 3,250
Downes, Wilson, Bittle 1,000 1,000
-
Beaverdam 33,296 15,750 15,750
Long Marsh 3,000 3,000
-
Total Expenditures 40,006 23,000 23,000
OperatingSurplus(Deficit) S (3,112) $ $
- -

_________
QUEENANNE’SCOUNTY
IMPACTFEEFUND
ADOPTEDFISCAL2026BUDGET
SOAROOFEDUCATION VOLUNTEERFIREDEPARTMENT PARKS&REcREATON
FY24 FY25 FY26 FY24 FY25 FY26 FY24 FY25 FY26
PRiOR REVI58D APPROVED PRIOR REVISED APPROVED PRIOR REVISED APPROVED
ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET ACTUAL BUDGET BUDGET
REVENUES
IMPACTFEEREVENUE 2291,783 2,097,290 2,096,439 319,113 209,656 283,500 252,361 299.600 250,000
INTEREST 696,862 70,000 70,000 32,463 9,800 16,100 37,585 400 25,000
PRIORYEARFUNDBALANCE
. . -
96,844
- . -
TRANSFERIN FROMGENERALFUND 43507 90,000 90,000
TOTALREVENUE 2,928,645 2,167,290 2,166,439 395,183 406,300 329,600 289,946 300,000 275,000
EXPENDITURES
TRANSFERTOGENERALFUND 2,165,911 2.167,290 2,166,439
‘ - -
T V R O A L N U S N F T E E R ER TO FIR C E AP D IT E A P L AR P T R M OJ E E N C T T S S ‘ ‘ ‘ 602,031 406,300 ‘ 389,600 300,000 275,000
TOTALEXPENDITURES 2.165.911 2.167.290 2.166.439 602.031 406300 329.600 300.000 275,000
‘
NETINCOME/(LOSS) 822,734 . . (206,843) - . 289,946

Queen Anne’s County
Capital Budget byYear
FY 2026Approved Budget
BUDGETYR PLANNING YEARS
PROJECT DESCRIPTION FY2026 FY2027 FY2028 FY2029 FY2030 FYZO31 6-YrTotal
GENERAL CAPITALPROJECTS
40003-COUNTY FACILITIES 425000 450,000 475,000 500000 525,000 550,000 2,925,000
40007-ERPSYSTEM 50,000 50.000 50,000 50,000 200,000
-
40015-COUNTYWIDEORTHOMAPPING 90)000 90.000 90,000 90,000 360,000
- -
40027-STRATEGIC PLANNING INITIATIVES 50.000 50.000 50,000 50,000 50,000 250,000
-
40031-ITINFRASTRUCTURE 400,000 400,000 400,000 400,000 400,000 2,000,000
-
40077-WETLANDMITIGATION 1,750,000 10,000 10,000 10,000 10,000 10,000 1,800,000
40215- PARKS PREVENTIVEMAINT 20,000 50,000 50,000 50,000 50,000 50,000 270,000
40217-ALLOCATION TOVOLFIRE DEPTS 835,000 835,000 835,000 835,000 835,000 835,000 5,010,000
40221 PARKSCAPITALEQUIPMENT 320,000 360,000 300,000 330,000 340,000 345,0013 1,995,000
-
40235-SOLID WASTECAPITALEQUIPMENT 419,000 519,000 489,000 274,000 489,000 339,000 2,529,000
40293-4-H PARKIMPROVEMENTS 220,000 125,000 1,000,000 300,000 200,000 200,000 2,045,000
40359-MS4STORMWATERMGMT 300,000 300,000 300,000 300,000 300,000 1,500,000
-
40457-GIS&CURRENT PLANNING NIT 50,000 50,000 50,000 50,000 200,000
- -
40675-COUNTY FIBER INFRASTRUCTURE 150,000 150,000 150,000 150,000 150,000 750,000
-
40677-TRANSFERSTATION MAINTENANCE 50,000 50,000 50,000 50,000 50,000 50,000 300,000
40679-AGINGTRANSPORTATION DEVELOPMENTPLAN 100,000 100,000 200,000
- - - -
40711- EMS DES REPLACEMENTVEHICLES 732,997 998,557 767,653 1,059,369 814,404 1,133,525 5,506,505
-
40749-QACTVCAPITALEQUIPMENT 46,000 46,000 46,000 46,000 46,000 46,000 276,000
40753-EMS-DESEMERGENCYEQUIPMENT 176,115 104,148 107,273 110,491 113,806 117,220 729,053
40757-COMM &COMP PLAN UPDATES 350,000 50,000 50,000 50,000 100,000 600,000
-
40793-SOD-RADIOTOWERINSPECTION/REPAIR 150,000 20,000 170000
- - - -
40801-CENTRALIZEDHARDWARE&APPLICATIONS 50,000 150,000 150,000 150,000 150,000 650,000
-
40809- PARKS PARKING LOT PAVING 100,000 100,000 270000 70,000 540,000
- -
40831- LANDPRESERVATION P&RPLAN P05 25,000 25,000 50,000
- - - - -
40845-EMS-CARDIACCAREEQUIPMENT 101,407 109,519 114,995 120,745 124,367 128,098 699,131
40857-COM DES PUBLICSAFETY NETWORK 200,000 210,000 220,000 230,000 240,000 1,100,000
- -
40869-TRANSITVEHICLES 250,000 250,000 250,000 250,000 250,000 250,000 1,500,000
40871 -TRAFFIC STUDY 50,000 50,000
- - - - -
40887- BLUEHERON NATUREPRESERVE 60,000 130,000 150,000 340,000
- - -
40893-LIBERTYBUILDINGRENOVATION 250,000 25,000 275,000 550,000
- - -
40907-PARKSLANDSCAPING 20,000 20,000 20.000 60,000
- - -

QueenAnne’s County
Capital Budget by Year
FY2026 Approved Budget
BUDGETYR PLANNING YEARS
PROJECT DESCRIPTION FY2026 FY2027 FY2028 FY2029 FY2030 FYZO31 B-YrTotal
40909-PLAYGROUNDEQUIPPARKS 1450000 1,450,000 1,450,000 1,000,000 1,450,000 1,450,000 8,250,000
40913-TRAILDEVIMAINT/AMENITIES 1,000,000 950,000 250,000 1,250,000 1,650,000 1,250,000 6,350,000
40915-ARTIFICIALTURF 1,500,000 1,500,000
- - - - -
40923-HISTORICCOURTHOUSERENOVATION 3,000,000 5,000,000 8,000,000
- - - -
40929-SOD EMERGENCYPLAN UPDATES 75.000 50,000 70,000 30,000 15,000 240,000
- -
40941-ATHLETICFIELD WORK 260,000 1,300,000 550,000 50,000 300,000 2,460,000
-
40945-COURTWORK 150,000 150,000
- - - - -
40947-PAVILION/CONCESSIONSICOMFORT 705,000 705,000
- - - - -
48957-YMCA 250,000 250,000
- - - -
40965-PUBLICFIBERINFRASTRUCTURE 50,000 600,000 600,000 600,000 600,000 2,450,000
-
40981-CLOVERFIELDS FLOOD MITIGATION 1,450,000 1,025,000 50,000 25,000 2,550,000
- -
40985- PARKSMAJOR MAINTENANCE 40,000 40,000 40,000 40,000 40,000 200,000
41004-SENIOR CENTER FURNITURE REPLACEMENT 90,000 90,000
- - - - -
41005-GRASONVILLE SENIORCENTERRENOVATIONS 380,000 380,000
- - -
41006-KENTISLANDSENIORCENTERRENO 350,000 350,000
- - - - -
41007-AGING-TRANSITFIBERFORBUSCAMS 43,000 43,000
- - - - -
41501-SOD-RADIOSUBSCRIBERREPLACEMENT 200,000 300,000 300,000 300,000 350,000 350,000 1,800,000
41503-COM-911P1-IONECENTER 2,400,000 2,400,000
- - - -
41504-COM VOICE RECORDING SYSTEM (DES) 740,000 740,000
- - - - - -
41505- DES EMERGENCY SERVICES BLDG RENOVATIONS 250,000 2,050,000 2,050,000 4,350,000
- - - -
41506-COM MOTOROLACONSOLE UPGRADE 1,500,000 456,445 1,950,000 3,906,445
- - -
41507-SOD RADIOAMATEUR CIVIL EMERGENCYSERVICE 15,000 15,000 5,000 5,000 5,000 5,000 50,000
-
42502-CHESAPEAKE HERITAGE VISITORSCENTER BUILDING 100,000 1,000,000 1,500,000 2,600,000
- - -
42504-CIRCUITCOURTHOUSECANOPY 150,000 150,000
- - - - -
42506-CBECSEWEREXTENSION 75,000 75,000
- - - -
42507-HEALTH DEPTROOF REPLACEMENT 150,000 150,000
- - - - -
42508-S[-IERIFFFACILITIES 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
- - -
43501-QACCELLULARSIGNAL BDA 170,000 170,000
- - - - - -
43502-QACPUBSCHOOLSCELLSIGNAL-DBA 400,000 400,000
- - - - -
43503-CIRCUITCOURTHOUSETECHNOLOGY 50,000 50,000 50,000 50,000 50,000 50,000 300,000
43504- PUBLIC INFRASTRUCTURELONG DRIVEWAY 250,000 250,000
- - - - -

Queen Anne’s County
Capital Budget byYear
FY 2026 Approved Budget
a
BUDGETYR PLANNINGYEARS
PROJECT DESCRIPTION FY2026 FY2027 FYZD2B FY2029 FY2030 FYZOS1 6-YrTotal
44001-SKATE PARK 150,000 150,000
44005-INLINE/HOCKEYRINK - - 150,000 150,000
44008- FERRYPOINT RESTORATION 200,000 200,000
44009-PEDESTRIAN BRIDGE MAINT 250,000 250,000 250,000 250,000 250,000 250,000 1,500,000
49001-ANIMALSERVICESCAPITAL EQUIPMENT 35,000 170,000 165,000 50,000 80,000 60,000 560,000
49003-PUBLICSAFETY PROPERTYACQUISITION 300,000 300,000 300,000 900,000
-
49004-CENTREVILLELIBRARYIMPROVEMENTS 110.000 110,000 220,000
- -
49005- RECREATION CENTER 2,000,000 15,000,000 17,000,000
49006- MIDSHORE REGIONALDETENTION CENTER 500,000 7,500,000 53,000,000 53,500,000 114,500,000
-
49007-UNIVOFMDSHOREREGIONALHEALTH CENTER 1,250,000 1,250,000 1,250,000 3,750,000
49008-ANIMALSERVICESBUILDING 250,000 3,000,000 3,000,000 6,250,000
-
49009-QAC LIBRARYNORTH BRANCH 306,000 1,263,000 1,569,000
49010-CHESAPEAKE COLLEGE QUEEN ANNETECHNICAL BLDG 455,324 3,441,123 361,250 4,257,697
-
SUBTOTAL 17,938,843 38,989,347 34,175,616 81,210,605 73,572,577 11,083,843 256,970,831
BOARD OFEDUCATION CAPITALPROJECTS
70329- COMMUNITY BASED HEALTH / NURSESUITES 127,000 75,000 202,000
70347-SCOREBOARD REPLACEMENTS 45,000 45,000
70350-STADIUM FIELD LIGHTING 330,000 330,000
70351-STORM LINEREPAIRS KENNARD 125,000 125,000
70353-SURVEILLANCECAM& MISC SECURITY ENHANCE 225,000 150,000 50,000 50,000 50,000 50,000 575,000
70355- BOE CAPITALEQUIPMENTMISC 450,000 300,000 300,000 300,000 300,000 300,000 1,950,000
70356- BOE FURNITURE REPLACECLASSROOM 725,000 725,000
70357-BOE PLAYGROUNDEQUIPMENT 720,000 1,420,000 600,000 700000 700,000 4,140,000
-
70358- BOILER&CIRC PUMP REPL BES 650,000 650,000
- - -
70359-FIREALARM REPLACE CES 175,000 175,000
- - -
70360- FIREALARM REPLACE KIES 185,250 185,250
-
70361 FIRE ALARM REPLACE MES 175,000 175,000
- - - -
70362-FIREALARM REPLACE MMS 250,000 250,000
- - -
70363-ASPHALTPAVING/SEALCOATING/STRIPPING(BOE) 1,225,000 350,000 400,000 125,000 125,000 2,225,000
70364- HVAC REPLACEMENT CES 2,000,000 2,000,000
- -
70365- HVAC REPLACEMENT- GES - 1,750,000 1,750,000

Queen Anne’s County
Capital Budget by Year
FY 2026 Approved Budget
BUDGETYR PLANNINGYEARS
PROJECT DESCRIPTION FY2026 FY2O27 FY2028 FY2029 FY2030 FY2031 6-YrTotal
70366 HVAC REPLACEMENT <ES 1854,460 1,854,460
- - - - - -
70368- ROOF REPLACEMENT (PARTIAL) MES 1,788,750 1,788,750
- - - - - -
70369- ROOF REPLACEMENT (PARTIAL) MMS 2,914,280 2,914,280
- - - - - -
70370- SCHOOLADDITION STUDY/DESIGN/CONST KIHS 390,000 1,750,000 2,000,000 4,140,000
- - -
70371- SCHOOLADDITION STUDY/DESIGN/CONST QACHS 390,000 1,750,000 2,000,000 4,140,000
- - - -
70372-SCHOOLREPLACEMENT-CMS 2.159,000 6,097,000 6,097,000 6,097,000 20,450,000
-
70373-STOREFRONTREPLACE-BES 900.000 900,000
- - - - -
70374-CLASSROOMSECURITYHAROWAREREPLACE 500,000 500,000 500,000 500,000 500,000 500,000 3,000,000
70376-FIELDANDCOURTWORK 440,000 60,000 500,000
- - - -
70377-ITNETWORK HARDWAREJSOFTWARE 720,000 720,000
- - - - -
70378-APPLIANCES/OTHERSCHOOLEQUIPMENT 245,000 1,006,000 195,000 165,000 162,000 162,000 1,935,000
70379-EXTERIOR/INTERIORPAINTING 1,000,000 565.000 465,000 505,000 200,000 2,735,000
-
70380-WINDOWS BLINDS DOORS 77,000 77,000
- - - - -
70381-FLOORINGREPLACEMENT/UPGRADES 395,000 395,000
- - - - -
70382- LIGHTINGREPLACEMENT/UPGRADES 343,227 343,227
- - - - -
70383-CAREER&TECHNOLOGYEDUCATION FACILITY 150,000 3,000,000 12,500,000 12,500.000 28,150,000
- -
70384- HVAC REPLACEMENT CHES 2,000,000 2,000,000
- - - - - -
70385-HVACREPLACEMENT-SES 2,100,000 2,100,000
- - - - -
SUBTOTAL 8,483,480 12,596,507 11,732,000 22,557,000 26,439,000 11,837,000 93,644,967
BAYBRIDGE AIRPORTCAPITALPROJECTS
32075-SAPRON SAFETY ENHANCEMENT DESIGN 295,000 295,000
- - - - - -
32076-SAPRON SAFETY ENHANCEMENT CONSTRUCTION 4,100,000 4,100,000
- - - - - -
32077- 5-YEARCAPITALIMPROVEMENTPROGRAM (BRAP) 300,000 300,000
- - - -
32078-NORTHAPRON EXPANSION-DESIGN 315,000 315,000
- - - -
32079-NORTHAPRON EXPANSION CONSTR 4,315,000 4,315,000
- - - - - -
32080-MISC ELECTRICAL 155,000 155,000
- - - -
SUBTOTAL 295,000 155,000 4,100,000 300,000 315,000 4,315,000 9,480,000

QueenAnne’s County
Capital Budget byYear
FY 2026Approved Budget
BUDGETYR PLANNINGYEARS
PROJECT DESCRIPTION FY2026 FY2OZ7 FY2028 FY2029 FY2O3O FY2031 6-YrTotal
PUBLICHOUSINGAUTHORITYCAPITAL PROJECTS
39003-HARIVERSIDEESTATESFACILITIES 81000 81000 81,000 81,000 324,000
- -
39004-HAGRASONVILLETERRACEFACILITIES 105,473 612,800 94,800 94,800 94,800 1,002,673
-
39005- HATERRAPIN GROVE FACILITIES 221,946 591,212 41,212 41,212 895,582
- -
39006-HAFOXXTOWNFACILITIES 54,742 23,242 23,242 23,242 23,242 147,710
-
39007-HASCAITEREDSITESFACILITIES 28,000 28,000 28,000 28,000 28,000 140,000
-
SUBTOTAL 188,215 966,988 818,254 268,254 268,254 2,509,965
PUBLIC LANDINGSCAPITALPROJECTS
33086-JACKSON CREEKSHORELINE 100,000 100,000
- - - -
33092- KENTNARROWSLANDING BULKHEAD 250,000 250,000
- - - -
33093- K. NARROWS BREAKWATERJETTYREPAIR 75,000 75,000
- - - - -
39002- HA FISHERMANORFACILITIES 420,000 420,000
- - - - -
SUBTOTAL 75,000 770,000 845,000
- - - -
ROADSCAPITALPROJECTS
82005-ASPHALTOVERLAYS 2,508,000 2,583,000 2,660.490 2,740,305 2,822,514 2,907,189 16,221,498
82221-TAYLORMILLROADBRIDGE 200,000 200,000 1,500,000 1,900,000
- - -
82303- ROADS CAPITALEQUIPMENT 1,050,000 710,000 635,000 370,000 1,020,0430 410,000 4,195,000
82319-PARKINGLOTOVERLAYS 50,000 50,000 50,000 50,000 50,000 250,000
-
82325-THOMPSONCREEKCONNECTOR 3,500,000 3,500,000 7,000,000
- - - -
82331- BRIDGE MAINTENANCE 600,000 600,000
- - - -
82335- PEDESTRIAN BRIDGECROSSING US 50/301 3,000,000 9,950,000 9,950,000 22,900,000
- - -
82336- BEACH ROAD 2,100,000 2,100,000
- - - - -
82338-ROMANCOKEON THE BAYOUTFALL DITCH 100,000 100,000 100,000 100,000 100,000 500,000
-
SUBTOTAL 9,258,000 16,893,000 16,895,490 3,460,305 4,192,514 4,967,189 55,666,498

Queen Anne’s County
Capital Budget by Year
Fl 2026 Approved Budget
BUDGETYR PLANNINGYEARS
PROJECT DESCRIPTION FY2026 FY2027 FY2028 FY2029 FY2030 FY2031 6-YrTotal
SANITARY DISTRICTCAPITAL PROJECTS
20113 - SKI PHASE IIISTEP 3,300,000 3,300,000
20121-SKI PHASE IVSTEP 4,800,000 5,200,000 10,000,000
- - - -
20123-CRITICAL INTERCONNECTIONS 4,000,000 4,000,000 8,000,000
- - - -
20127-MARLING FARMS/DOMINION SEWEXT 250,000 1,000,000 500,000 5,100,000 10,000,000 6,000,000 22,850,000
20129
-
KENTNARROWSWATERTOWER
- - - 3,000,000 3,000,000
-
SUBTOTAL 12,350,000 10,200,000 500,000 5,100,000 10,000,000 9,000,000 47,150,000
GRANDTOTAL - ALLYEARS 48,588,518 80,570,842 68,221,360 112,896,164 114,787,345 41,203,032 466,267,261
TOTALCOUNTYGENERAL CAPITAL PROJECTS; 17,938,843 38,989,347 34,175,616 81,210,605 73,572,577 11,083,843 256,970,831
TOTALENTERPRISE/ SPECIALREVENUECAPITAL PROJECrS: 22,166,215 28,984,988 22,313,744 9,128,559 14,775,768 18,282,189 115.651,463
TOTALBOARD OF EDUCATION CAPITAL PROJECTS: 8,483,460 12,596,507 11,732,000 22,557,000 26,439,000 11,837,000 93,644,961
GRAND TOTAL CAPITALPROJECTS FY26THROUGH FY31 48,588,518 8O,570,842E8,221,36O 112,896,164 114,787,345 41,203,032 ‘t4g57j2Ø
-