Budget Calendar Outside Agency Form-fillable Budget Archives

PLEASE NOTE:   THE OUTSIDE AGENCY REQUEST FORM IS IN ADOBE ACROBAT (PDF) FILLABLE FORMAT.  TO GAIN THE FULL FUNCTIONALITY OF ADOBE ACROBAT FILLABLE FORMS IT IS RECOMMENDED USERS OPEN THE FORM WITHIN A CURRENT VERSION OF ADOBE ACROBAT READER.

The Fiscal Year 2026-2027 (FY 2027) budget for the general county and fiscal agencies will run from July 1, 2026 to June 30, 2027.

FY 2026-2027 BUDGET PUBLIC HEARING

A public hearing was held on Wednesday, March 25, 2026.

Click on the image below to see the County Administrator's presentation.

FY27_Public-Hearing_budget_presentation

WORK SESSIONS

Click on the links to view materials distributed at each meeting. 

March 11, 2026 - Funding for two new outside agencies was discussed and removed from the proposed expenditures for FY2027. The County Administrator discussed and presented five budget scenarios for the Board of Supervisors to consider. It was determined that any surplus for the fiscal year should be placed in the Board Contingency fund for potential needs. The Board continued to discuss the salary increase for the Sheriff's Office and agreed with "Scenario E" to allow for an increase for both the Sheriff's Office and Fire & Rescue at 7%, all other salary increases will remain at 3%. A new salary survey was added to the FY2027 expenditures to evaluate all salaries, benefits, and incentives. Continued discussions regarding "Scenario E" continued and changes were made to keep the advertised real estate tax rate at $0.05 over the current rate and to include an additional 1/2% to lodging (transient occupancy) tax rate (total 6%). Discussions regarding the school funding over last year's funding continued. There was an early consensus to remove the $1,650,000 from the previous operating funding and include an $8,977,883 increase to the school operating fund. At the Board of Supervisors' meeting, which followed the work session, the Board voted to keep the $1,650,000 in the operating calculations and add $9,109,883 to the school operating fund. Approval and finalization of the budget ad were completed. The FY2027 budget will be advertised Tuesday, March 17, 2026. 

February 25, 2026 - The County Administrator discussed four outside agencies and their cost allocations, comparing the County to other local sources. Several Board Members expressed concerns on how to compare the different outside agencies without knowing the value the County is receiving for the funding. There was a consensus to request all outside agencies to reduce their requests by 5%, similar to the County Departments. The County Administrator discussed the 5% reductions by County Departments, which currently has reduced the requests by $883,773. He will continue looking for reductions where possible. The Finance Director discussed the budget spreadsheet distributed to the Board Members. Using information and direction provided at the previous work session, the Finance Director discussed the projected FY2027 revenues, expenses, and capital requests, and included the reductions requested. After reviewing the information, the Board discussed and approved advertising the lodging (transient occupancy) taxes at 5.5% (1% to be used for tourism funding). All other proposed rates are to remain the same for the advertisement. 

February 18 2026 - The Sheriff provided a presentation and overview discussing salary and retention issues, requesting an additional salary increase for the Sheriff's Office to address salary competition from surrounding jurisdictions. This is in addition to the proposed countywide salary increase. The County Administrator and Board of Supervisors discussed Outside Agencies' requests; discussions focused on the possibility of utilizing the Opiate Funds and receiving additional information regarding County usage and the development of a funding policy.  Additional discussions focused on the usage and policy development for revenue generated from School Zone speed cameras, Redlight cameras, and DMV license fees. The Finance Director provided an overview to the Board regarding operating costs minus personnel costs. Finally, the County Administrator provided two Budget Overviews based on previous Board discussions and additional information provided by Board members, including the funding of certain capital requests with available Proffers. The Board of Supervisors directed the County Administrator to further reduce Operational requests by $2.1 million overall. Consensus was reached for the advertisement to include proposed tax rates as follows: real estate at $0.53; personal property at $4.35; meals taxes at 6%; and lodging taxes at 4.5% (1% to be used for tourism funding). A Budget Work Session is scheduled for Wednesday, February 25th, at 5:30 p.m. The public hearing for the budget will be held on Wednesday, March 25, 2026 at 7:00 p.m.    

February 12, 2026 - The Fire Chief provided a presentation highlighting the Department's priorities for FY2027.  The Public Works Director also provided a presentation detailing staffing and capital needs for the FY2027 budget. The Board of Supervisors discussed utilizing a portion of the Animal Shelter's Proffer Funds for their capital requests. The Finance Director discussed the significant health insurance cost increases. The County expects a 23% increase in costs, however, the Finance Director was able to reduce the impact on the County to 8% for the upcoming fiscal year. Health Insurance changes must be discussed and implemented before FY2028. Finally, the County Administrator discussed the available Proffer Funds, their restrictions, and balances. The Board discussed utilizing the School Proffer Fund as a way to cover capital costs and debt. An additional meeting was scheduled for February 18, 2026 at 9:30 a.m. 

February 11, 2026 - The Board of Supervisors, along with the School Board held a Joint Budget Work Session. The Superintendent of Frederick County Public Schools presented an updated FCPS' proposed FY2027 Budget.

January 28, 2026 - The Parks & Recreation Director gave a presentation to the Board. Additionally, the County Administrator gave a FY2027 budget presentation, which included revenue sources, tax comparisons, capital fund balance, and General Fund information. The FCPS Superintendent's FY2027 presentation was also distributed.  

January 14, 2026 - The Finance Director gave an overview of the proposed FY2027 budget. Budget workbooks were distributed and reviewed. 

 

 

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FY 2027 Budget Questions

Budget Q & A

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  • Does the Board of Supervisors approve expenditures for the county schools?

    The Board of Supervisors adopts a total county budget that includes funding for school operating, school capital, school debt service, school food service, and school related regional programs. The budget resolution is adopted by the Board of Supervisors by fund totals and does not allocate funding at program level. The county elected School Board is responsible for funding levels by programs and services.

  • How are expenditures funded?

    Expenditures are funded with revenues derived from taxes, fees, user charges, reimbursed costs and state/federal allocations.

  • What is included in the county's budget?

    The general fund budget provides for the daily operations of the county government and is funded with local, state and federal revenue. Local revenue contributes to the majority of funding to general fund. Expenditures in the general fund budget include government administration, judicial administration, public safety, public works, health and welfare, parks and recreation, community development , transfers to the various school funds, and transfers to the airport and jail operating fund.