FY2026 Resolution & Budget

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{eniuffon 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 oftaxexempt 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

- - - -

- - - -

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

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

- - - - -

- - - - -

SUBTOTAL 8,483,480 12,596,507 11,732,000 22,557,000 26,439,000 11,837,000 93,644,967

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

- - -

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 -