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