FY 27 Proposed Budget in Brief

H ARFORD C OUNTY ________________ B UDGET IN B RIEF

PROPOSED FISCAL YEAR 202 7 R OBERT G. C ASSILLY , C OUNTY E XECUTIVE

HARFORD COUNTY, MARYLAND

PROPOSED BUDGET IN BRIEF FISCAL YEAR 2026-2027

ROBERT G. CASSILLY, COUNTY EXECUTIVE

Director of Administration

Robert McCord

Office of Budget and Management Ben Lloyd, Chief Christen Sullivan, Deputy Chief Jennifer Davis, Budget Analyst Susan McCracken, Budget Analyst Beth McGraw, Senior Budget Analyst

Treasurer Robert Sandlass

District A - Nolanda Robert District B - Alison Imhoff District C - Tony Giangiordano District D - James Reilly District E - Jessica Boyle-Tsottles HARFORD COUNTY COUNCIL Council President Patrick S. Vincenti

District F - Jacob Bennett

Harford County Government Office of Budget and Management 220 South Main Street

Bel Air, MD 21014 410-638-3129

April, 2026

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April 15, 2026 Hardworking families expect their county government to live within taxpayers’ means. My FY 2027 budget fulfills that promise for the fourth consecutive year and still makes record-level investments in public safety and education, while funding enhancements to our overall quality of life. Getting here was not easy. When I came into office four years ago the county government was spending more than it was taking in, leaving my administration with a $90M structural deficit. Today, that deficit has been eliminated, and we are on a sustainable path where spending aligns with anticipated revenue growth. We did it, in part, by resisting demands to continue spending at the sugar-high levels of the COVID pandemic and federal stimulus years. We did it even after learning – one month into my term – that the volunteer ambulance service was no longer viable, and we had to quickly staff and equip 17 ambulances countywide. Since then, we have reduced response times, and we are saving lives every day. We also held the line on the 25% of the county’s general fund budget that operates under my direct administration, with an increase of only 1% per year (except for public safety). Fiscal discipline, procurement savings, and greater efficiencies - these are the tools of good governance that helped us direct record-level funding to the remaining 75% of the budget that funds our priorities of public safety and education. Public safety If citizens don’t feel safe, nothing else matters. My top priority is public safety through highly trained and equipped ambulance services, robust volunteer fire companies, and highly competitive salaries for sheriff’s deputies. Along with standing up 17 ambulance units with lifesaving equipment for citizens who are sick or injured, we also improved service with lifesaving interventions including the infusion of whole blood and the ability to open a patient’s airway using a procedure called Rapid Sequence Intubation. Our volunteer fire companies that serve us with tireless dedication will receive record-level funding for their critical mission. To strengthen law enforcement, we are investing in sheriff’s deputies ahead of buildings. In each year of my administration, deputies have received substantial raises and next year’s budget provides funding to raise the average deputy salary to $113,700 before overtime, making Harford highly competitive among area jurisdictions.

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My budget also invests in state-of-the-art vehicles and equipment for deputies, who put their lives on the line to protect us. Record-level funding is provided for the court system and state’s attorney’s office to help keep criminals off our streets. Funding is also provided for school safety. Education K-12 education will receive record-level funding, the second highest dollar increase in county history. This includes full funding for instructional salary increases requested by the school board and the $60,000 starting salaries for new teachers, as required by the state. Harford provides local per pupil funding in line with our per-capita-income peers, such as Carroll and Baltimore counties. As the state continues to support its runaway spending by pushing some costs onto the counties, we continue to absorb these unexpected cost shifts, which include $3M more for private pre-K and teacher pensions next year. Capital projects for public schools include a new elementary school, the new Harford Academy, a new roof for Hall’s Cross Roads Elementary, and a new HVAC system for Edgewood Middle, and many more. Harford County Public Library will receive record-level funding and Harford Community College’s operating budget request is fully funded. Funding is also provided for the college’s new workforce development center. Quality of Life Despite state cutbacks, my administration continues to invest in schools, parks and roads, including funding set aside so we can act quickly when land becomes available to build turn lanes and other improvements that help traffic flow. Investments in parks and recreation facilities include new fields in Fallston and Joppatowne; parks in Norrisville and Edgewood; Aberdeen’s activity center, and park improvements at Eden Mill, Schuck’s Road, Mariner Point, and our crown jewel Oakington Peninsula Park System. In closing, I would first like to thank our taxpayers. Thanks also to my budget team and all county employees for their outstanding work on behalf of the citizens we serve.

Very truly yours,

Robert G. Cassilly

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Budget highlights are listed below: - Total operating budget (all funds) of $1,145,966,650; Total capital budget of $364,514,265. - Total general fund operating budget of $896,618,000, an increase of $80,053,000 (9.8%) - No increases in tax rates - Highest funding in county history for HCPS, Sheriff’s Office, State’s Attorney, HCC, Libraries - Largest general fund operating increases by department/agency: o Harford County Public Schools ($25,530,838) o Sheriff’s Office ($9,705,833) o Emergency Services ($3,501,854) o Harford Community College ($1,726,917) o Libraries ($1,337,706) o Public Works ($1,000,120) o Volunteer Fire Companies ($918,147) - COLA of 3% plus a merit increase of $2,000 for employees of county government, as well as civilian employees of the Sheriff’s Office and Circuit Court, with an equivalent amount to be allocated at the discretion of the State’s Attorney. - The state of Maryland has burdened county taxpayers with over $3 million in new costs - AAA bond rating retained, lowering our cost of borrowing for capital projects o State’s Attorney ($700,284) o Humane Society ($563,000) o HCPS support (for teacher pensions, private pre-K, etc.): $6,414,161 o General fund appropriation for HCPS capital improvements: $7,500,000 o Debt service on HCPS capital projects: $38,534,919 - The County contribution to the HCPS operating budget increases by $22,594,148 (6.5%), providing for full-funding of the second year of the Superintendent's three-year funding plan as presented to the Board of Education in January 2025. - Capital budget funding of $96,946,000, including $79 million for the Harford Academy and new elementary school, $3.1 million for roof replacement at Hall’s Cross Roads ES, $5 million for school site improvements, and $2.3 million for school safety improvements. Sheriff’s Office - Operating budget of $143.2 million, an increase of 7.3% over last year, and an increase of 25.6% over the last four years. - PAYGo funding for equipment increases by an additional $2.9 million, bringing the total general fund increase to 9.2% Harford County Public Schools - Total county operating budget funding of $422,645,505 (9.2% increase) o HCPS operating contribution: $370,196,425

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- Full-funding of the sheriff’s non-personnel operating request - Wage increases of 9% for eligible sworn law enforcement and corrections officers, including one merit step, a 3% COLA and a 3% market adjustment - Average salary is now $113,700 per year for a law enforcement deputy and $87,000 for a correctional officer (not including overtime) - Law enforcement deputies who have been with HCSO since December 2022 are earning $32,000 or 36% more on average than they were four years ago - A 25% increase in uniform allowance for correctional officers for FY27 - $10 million in capital funding, including providing body worn cameras for correctional officers State’s Attorney’s Office - Overall operating increase of $700,000 (6.2%) - Funds included for a COLA and wage enhancements at the discretion of the State’s Attorney - One (1) new Assistant State’s Attorney position added Harford County Public Library - Funding increase of $1.3 million (6.2%) - Includes $900,000 for equivalent COLA and merit increases - Increased funds for healthcare, books and digital records, as well as for state-mandated cost shift of employee pensions to the county Harford Community College - Full-funding of operating request, an increase of $1.6 million (8.1%) - Increase in state-mandated cost shift of employee pensions - Added $11 million in county funds to Regional Workforce Development Center project Humane Society: Funding increase of $463,000 (35%) for operating costs, plus an additional $100,000 as a contingency for court-mandated animal seizures and boarding expenses Volunteer Fire Companies - Full-funding of requested 12% increase in funding allotment to companies - $250,000 provided for cancer screening for volunteer firefighters - $13.8 million for new Whiteford station, $500,000 for major maintenance projects Parks & Recreation - $30 million in capital projects, including $10 million for Aberdeen Community Center - Other projects include construction or improvements of parks in Norrisville, Edgewood, Joppa (Mariner Point), Havre de Grace (Oakington), Bel Air (Schucks, Blake’s Venture), and Pylesville (Eden Mill)

Ag Preservation: $12.8 million for the permanent preservation of additional farmland and forests

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BUDGET PROCESS With advice from a Spending Affordability Committee (comprised of local citizen volunteers) and departmental staff; after meetings with all County departments, the Board of Education, the County Libraries and Harford Community College; and after conducting a public hearing to secure citizen input; the County Executive proposes an annual budget which by law, must be presented to the County Council by April 15th. The Council then holds its own hearings. By June 15th, the Council is required by law to adopt an Operating and Capital Budget and set tax rates.

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Harford County Total FY 27 Approved Budget All Funds

$1,510,480,915

OPERATING BUDGET

CAPITAL BUDGET

$1,145,966,650

$364,514,265

GENERAL CAPITAL

$896,618,000 GENERAL FUND

$28,050,000

HIGHWAYS FUND

WATERSHED CAPITAL

$73,566,500

$16,018,450

WATER & SEWER FUND

PUBLIC SAFETY CAPITAL

$134,422,000

$31,201,000

WATER & SEWER DEBT SERVICE FUND

HARFORD COMMUNITY COLLEGE CAPITAL

$14,225,000

$36,000,000

PARKS & RECREATION SPECIAL REVENUE FUND

HARFORD COUNTY PUBLIC LIBRARIES CAPITAL

$904,150

$200,000

AG PRESERVATION - COUNTY

BOARD OF EDUCATION CAPITAL

$14,500,000

$126,134,000

AG PRESERVATION - STATE

SOLID WASTE SERVICES CAPITAL

$600,000

$800,000

TAX INCREMENT FINANCING

PARKS & RECREATION CAPITAL

$2,760,000

$29,503,421

WATERSHED MANAGEMENT FUND

HIGHWAYS FUND CAPITAL

$8,371,000

$29,101,629

$67,505,765 WATER & SEWER FUND CAPITAL

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ALL FUNDS OPERATING BUDGETS Fiscal Year 2027 TOTAL PROPOSED BUDGET $1,145,966,650 REVENUES

Intergovernmental/ State $17,169,700 2%

Property Tax $394,772,050 35%

W&S User Charges $60,833,000 5%

Fund Balance/Net Assets $140,975,000 12%

Income Tax $377,000,000 33%

W&S Capital Charges $10,655,000 1%

Other Local Taxes $25,160,000 2%

Other Revenue $119,401,900 10%

APPROPRIATIONS

Highways $59,195,017 5%

Paygo $99,902,680 9%

Education $421,368,691 37%

Debt Service $99,399,611 9%

General Government $164,768,448 14%

Water & Sewer Operations $79,632,000 7%

Public Safety $221,700,203 19%

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GENERAL FUND REVENUES Fiscal Year 2027 TOTAL PROPOSED BUDGET $896,618,000

Miscellaneous $56,645,164 6%

Fund Balance $67,325,000 8%

Property Tax $345,127,600 38%

Intergov't/State $50,520,236 6%

Income Taxes $377,000,000 42%

FY 2027 PROPOSED GENERAL FUND REVENUE BREAKDOWN

PROPERTY TAXES:

38%

345,127,600

INCOME TAX

42%

377,000,000

Real & Personal

355,995,000 (10,867,400)

Deductions

INTERGOV'T/STATE: Intergovernmental

6%

50,520,236

10,520,000 2,477,519 8,334,717 16,688,000 12,500,000

Intra-County

MISCELLANEOUS:

6%

56,645,164

Pro Rata

Other Taxes

9,935,000 33,993,750

Recordation

Service Charges Fines & Forfeitures 764,000 Miscellaneous Revenues 1,054,070 Investment Income 4,644,244 Licenses & Permits 6,254,100

Transfer

FUND BALANCE

8%

67,325,000

TOTAL GENERAL FUND REVENUES

896,618,000

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GENERAL FUND APPROPRIATIONS Fiscal Year 2027 TOTAL PROPOSED BUDGET $896,618,000

Public Facilities 94,383,434 11%

Public Safety $225,885,973 25%

Public Services 22,557,157 3%

General Government 38,660,900 4%

Education 476,373,638 53%

Inter-Governmental 22,923,029 3%

Non-Departmental 15,833,869 2%

FY 2027 PROPOSED GENERAL FUND APPROPRIATION BREAKDOWN

GENERAL GOVERNMEN 4.3% 38,660,900

EDUCATION:

53.1% 476,373,638

County Executive Administration

1,990,330 1,743,487 1,381,580 4,948,496 3,772,940 4,096,220 16,211,048 4,516,799

Public Schools:

47.7%

427,610,735 370,196,425 6,414,161 38,534,919 7,500,000 4,965,230

Procurement

Board of Ed. Operating Board of Ed. Support Board of Ed. Debt Service

Treasury

Law

Human Resources

Board of Ed. PAYGO

Info. & Communications Tech.

HCSO School Safety Division

Planning & Zoning

Harford Community College:

2.9%

25,713,113 21,491,806

PUBLIC FACILITIES:

10.5% 94,383,434

HCC Operating HCC Support HCC Debt Service

Public Works

43,187,118 1,098,238 12,824,467

416,509

Natural Resources Parks & Recreation Solid Waste PAYGO

3,804,798

800,000

Harford County Public Library 2.6%

23,049,790 22,803,319

General PAYGO

5,850,000 30,623,611

HCPL Operating HCPL Support HCPL PAYGO

General Debt Service

46,471 200,000

PUBLIC SERVICES:

2.5% 22,557,157

PUBLIC SAFETY:

25.2% 225,885,973

Housing & Community Services

8,383,189 5,455,950 3,126,441 5,591,577

Sheriff

138,207,493 47,157,540 12,544,452 12,053,758

Health

Emergency Services

Handicapped Centers Economic Development

Volunteer Fire Companies

State's Attorney

Inspections, Licenses & Permits

4,871,730 1,900,000 9,151,000

INTER-GOVERNMENTAL 2.6% 22,923,029

Humane Society

County Council

5,785,104 5,816,529 3,985,206 5,036,190 2,300,000

Public Safety PAYGO

Judicial

Elections

NON-DEPARTMENTAL:

1.8% 15,833,869

Appropriation to Towns

Insurance

1,584,176 3,238,013 5,951,680 4,960,000

Appropriation to Other Gov't

Benefits

Grant Matches Intra-County

Contingency Reserve

100,000

TOTAL GENERAL FUND APPROPRIATIONS

896,618,000

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GENERAL FUND REVENUES

FY 26 APPROVED BUDGET $816,565,000 FY 27 PROPOSED BUDGET $896,618,000 CHANGE $80,053,000 The General Fund accounts for the largest portion of the total financial operations of Harford County Government. General Fund appropriations are used primarily to finance the administrative activities of County Government and to provide programs and services to our citizens. The major portion of the Board of Education's funding comes from County General Fund dollars. County support for Harford Community College, the Health Department, and the Libraries also come from the General Fund. Other funding sources are comprised of revenues earmarked for specific expenses. It is solely General Fund revenues that are used for basic operations and government services.

REVENUES The majority (81%) of our projected General Fund Revenues come from Property Taxes and Income Taxes. INCOME TAXES FY 27 Proposed $377,000,000 42% of the General Fund FY 26 Approved $342,000,000 42% of the General Fund $ growth $35,000,000 % growth 10.23%

Income tax is calculated in Maryland as a percentage of net taxable income. While the State sets a tax rate cap of 3.3% for local governments, the Harford County Council set our income tax rate at 3.06%. The State Comptroller's Office administers and collects the tax and distributes the receipts to the counties and municipalities. We receive approximately 90% of income tax in quarterly distributions of the withholdings and estimated payments. The County is expecting negative growth in income tax for FY 27 over our revised FY 26 estimate as the Comptroller has informed the County that it is overdistributed in FY 26 and to expect a reduction in FY 27 reconciling payments. FY 26 income tax is estimated at $386,700,000, which is $44,700,000 over our adopted budget. FY 27 is projected to decrease by 2.5%, over the revised FY 26 estimated amount.

PROPERTY TAXES

FY 27 Proposed $345,127,600 FY 26 Approved $327,447,000

38% of the General Fund 40% of the General Fund

$ growth % growth

$17,680,600

5.40%

In FY 27, the County is adopting a tax rate of $0.8413. The State reassesses all properties on a triennial basis. Statewide "Group 2" reassessments in FY 26 increased by 12.7% over the past three years according to State Department of Assessment and Taxation. In Harford County, assessments in Group 2, which mainly covers the central portion of the County, grew by 10.7% with residential and commercial assessments increasing by 10.6% and 11.4% respectively.

OTHER REVENUES

FY 27 Proposed $174,490,400 FY 26 Approved $147,118,000

19% of the General Fund 18% of the General Fund

$ decrease % decrease

$27,372,400

18.61% The elements mainly responsible for the change in "Other" revenues are:

FY 26

FY 27

Funding

Funding

Change

Recordation Tax

$10,670,000 $13,332,000

$2,662,000

In FY 27, we are anticipating bringing in $13.3 million in recordation tax to the General Fund for school debt.

Transfer Tax

$8,000,000 $10,500,000

$2,500,000

In FY 27, we are anticipating bringing in $10.5 million in transfer tax to the General Fund to pay school debt. Fund Balance Appropriated

$50,565,000 $67,325,000

$16,760,000

Governmental funds report the difference between their assets and liabilities as fund balance. In FY 26, we appropriated $50.5 million of unassigned fund balance. In FY 27 we have appropriated $67.3 million of unassigned fund balance. All "Other" Revenues combined $77,883,000 $83,333,400 $5,450,400

These include other taxes, charges for current services, revenues from other agencies, fines and forfeitures, licenses and permits and investment income.

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GENERAL FUND EXPENDITURES

APPROVED BUDGET

EXECUTIVE PROPOSED

CHANGE

FY 26

FY 27

FY 27 VS. FY 26

GENERAL FUND SUMMARY BY DEPARTMENT:

COUNTY EXECUTIVE ADMINISTRATION

1,898,123 1,645,661 1,301,603 4,709,219 3,225,282 4,192,791 3,958,789 7,932,622 3,038,408 5,156,774 16,016,674 133,466,890 55,281,991 4,559,100 39,637,515 5,444,678 5,390,869 11,353,474 3,939,816 351,079,748 20,181,398 21,512,084 12,499,492 1,043,184 5,290,381 68,017,404 1,033,375 1,798,350 21,859,305

1,990,330 1,743,487 1,381,580 4,948,496 3,772,940 4,516,799 4,096,220 8,383,189 3,126,441 5,455,950 16,211,048 143,172,723 59,701,992 4,871,730 43,187,118 5,785,104 5,816,529 12,053,758 3,985,206 376,610,586 21,908,315 22,849,790 12,824,467 1,098,238 5,591,577 72,963,328 1,584,176 3,238,013 43,648,870

92,207 97,826 79,977 239,277 547,658 324,008 137,431 450,567 88,033 299,176 194,374

PROCUREMENT

TREASURY

LAW

PLANNING AND ZONING HUMAN RESOURCES

HOUSING & COMMUNITY SERVICES HANDICAPPED CARE CENTERS

HEALTH

INFORMATION & COMMUNICATION TECHNOLOGY

SHERIFF'S OFFICE

9,705,833 4,420,001

EMERGENCY SERVICES

INSPECTIONS, LICENSES AND PERMITS

312,630

PUBLIC WORKS COUNTY COUNCIL

3,549,603

340,426 425,660 700,284 45,390

JUDICIAL

STATE'S ATTORNEY

ELECTIONS

BOARD OF EDUCATION

25,530,838 1,726,917 1,337,706

HARFORD COMMUNITY COLLEGE

LIBRARIES

PARKS AND RECREATION

324,975 55,054 301,196

CONSERVATION OF NATURAL RESOURCES

ECONOMIC DEVELOPMENT

DEBT SERVICE

4,945,924

INSURANCE

550,801

BENEFITS

1,439,663 21,789,565

MISCELLANEOUS

RESERVE FOR CONTINGENCIES

100,000

100,000

0

TOTALS:

816,565,000

896,618,000

80,053,000

The General Fund realizes an increase of $80,053,000 or 9.8% over FY 26. SIGNIFICANT CHANGES:

o Full funding of the second year of HCPS's three-year funding plan; a 6.5% increase for school operations; plus an additional $3 million for state-mandated cost shifts to County Government for teacher pensions and private Pre-K. o Law Enforcement Deputies and Corrections Officers with the Sheriff's Office receive a merit step plus a 3% COLA plus a 3% market adjustment; eligible civilians receive a $2,000 merit increase and 3% COLA o A $2,000 merit increase and COLA of 3% for eligible county employees. o Highest-ever county funding for Public Schools, Sheriff, Libraries, Community College, Humane Society, State's Attorney, and Volunteer Fire Companies. o Pay-as-you-go capital funding is provided for Public Schools ($7.5 million), Sheriff ($5.6 million), Fire & EMS ($2.2 million), and for state road & intersection improvements ($1.5 million).

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HIGHWAYS FUND Fiscal Year 2027 TOTAL PROPOSED BUDGET $73,566,500

REVENUES

Service Charges $2,285,000 3%

Miscellaneous $11,687,050 16%

Highways Users Tax $5,600,000 8%

Fund Balance $7,000,000 10%

Property Tax $46,994,450 64%

APPROPRIATIONS

Administration $2,770,459 4%

Fleet Management $14,016,504 19%

Paygo $10,050,000 14%

Debt Service $4,321,483 6%

Divison of Highways $42,408,054 58%

FY 26 APPROVED FY 27 PROPOSED CHANGE $73,566,500 $73,872,000 ($305,500)

Highways maintenance and engineering operating budgets adjusted based on actual spending history. Paygo funding is appropriated for capital projects such as resurfacing, fleet replacement, bridge inspection, guardrails and road safety improvements, and other various roadway improvement projects.

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WATERSHED MANAGEMENT FUND Fiscal Year 2027 TOTAL PROPOSED BUDGET $8,371,000 REVENUES

Recordation Tax $3,334,000 40%

Miscellaneous $5,037,000 60%

APPROPRIATIONS

Debt Service $2,829,800 34%

Watershed Management $4,941,200 59%

Miscellaneous $600,000 7%

FY 26 APPROVED FY 27 PROPOSED CHANGE ($709,000) $8,371,000 $9,080,000

House Bill 987, which requires certain Maryland counties, including Harford County, must collect a Stormwater remediation fee from taxpayers to fund the implementation of local watershed protection and restoration programs. Harford County is required to adopt and implement local laws necessary to establish a watershed protection and restoration program, including a stormwater remediation fee and local watershed protection and restoration fund. Revenue resulting from this fee can only be used for Watershed Protection and Restoration Programs. This fund is a special account for deposit of a certain portion of the recordation tax, $0.55 for each $500 of the sale price (or lien amount) for each property deed recorded. The proceeds of this fund are used for the County's watershed protection and restoration program as mandated under State of Maryland law. The State requires a separate fund be established for this purpose.

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WATER AND SEWER FUND Fiscal Year 2027 TOTAL PROPOSED BUDGET $134,422,000

REVENUES

Service Charges $60,410,700 45%

Unrestricted Net Assets $64,922,000 48%

Miscellaneous $9,089,300 7%

APPROPRIATIONS

Bureau of Maintenance $12,387,579 9%

Other $58,389,530 43%

Bureau of Wastewater Processing $24,002,738 18%

Bureau of Engineering $2,538,719 2%

Bureau of Water Production $16,004,964 12%

Depreciation $15,100,000 11%

Bureau of Administration $5,998,470 5%

FY 26 APPROVED

FY 27 PROPOSED

CHANGE

$101,201,000

$134,422,000

$33,221,000

Water and Sewer operating expenses for maintenance, materials, inspections, etc are adjusted based on spending history and projections. An increase in Paygo funding is appropriated for water and sewer capital projects such as replacement of infrastructure, booster stations, infiltration and inflow, pump stations, water and sewer fleet replacement, and other various projects.

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WATER AND SEWER DEBT SERVICE FUND Fiscal Year 2027 TOTAL PROPOSED BUDGET $14,225,000

REVENUES

Miscellaneous $151,000 1%

Capital Assessments $2,841,000 20%

Development Charges $7,375,000 52%

Capital Connections $3,858,000 27%

APPROPRIATIONS

Service Costs $1,274,618 9%

Interest $3,399,901 24%

Principal $9,550,481 67%

FY 26 APPROVED FY 27 PROPOSED CHANGE

$12,360,000

$14,225,000

$1,865,000

The Water & Sewer Debt Service Fund provides appropriation authority for the payment of principal and interest on long term water and sewer bonds and loans used to finance the capital projects of the County-owned water & sewer system.

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PARKS AND RECREATION FUND Fiscal Year 2027 TOTAL PROPOSED BUDGET $904,150

REVENUES

Miscellaneous $156,150 17%

Service Charges $748,000 83%

APPROPRIATIONS

Paygo $50,000 6%

Recreational Council Activities $137,118 15%

Emmorton Rec & Tennis Center $361,115 40%

Oakington Peninsula $355,917 39%

FY 26 APPROVED

FY 27 PROPOSED

CHANGE $51,150

$853,000

$904,150

Funding adjusted in parks and recreation special revenue funds based on spending history and revenue projections. Funding in the amount of $50,000 is also provided in the capital budget to provide improvements to Oakington Peninsula.

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AG COUNTY FUND Fiscal Year 2027 TOTAL PROPOSED BUDGET $14,500,000

REVENUES

Fund Balance Appropriated 1,500,000 10%

Miscellaneous 2,500,000 17%

Transfer Tax 10,500,000 72%

APPROPRIATIONS

Miscellaneous 2,200,000 15%

Debt Service 2,300,000 16%

Ag Preservation - County 10,000,000 69%

FY 26 APPROVED FY 27 PROPOSED CHANGE

$18,500,000

$14,500,000

($4,000,000)

Harford County is committed to Agricultural Land Preservation. An allocation of $10,000,000 is provided for the purchase of Ag Preservation easements.

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AG STATE FUND Fiscal Year 2027 TOTAL PROPOSED BUDGET $600,000

REVENUES

Investment Income $10,000 1%

Intergovernmental/State $590,000 99%

APPROPRIATIONS

Ag Preservation State $600,000 100%

FY 26 APPROVED FY 27 PROPOSED CHANGE $170,000 $430,000 $600,000

Harford County's Agricultural Program is certified, therefore, the Program can retain 75% of the Agricultural Transfer Tax collected. For FY 27, it is projected that the County's share of the State Agricultural Tax will be $600,000. The County will use $30,000 of this revenue to offset the salary and benefits of a Planner III, who serves as the Harford County Program Administrator. Harford County's match to MALPF for easement purchases the foundation makes on behalf of the County will be $570,000.

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TAX INCREMENT FINANCING Fiscal Year 2027 TOTAL PROPOSED BUDGET $2,760,000 REVENUES

Miscellaneous $110,000 4%

Real Property/Special Tax $2,650,000 96%

APPROPRIATIONS

Interest $380,000 14%

Principal $450,000 16%

Service Costs $35,000 1%

Other Contigencies $1,895,000 69%

FY 26 APPROVED FY 27 PROPOSED CHANGE $2,760,000 ($40,000) $2,800,000

The Beechcreek Estates Tax Increment Fund is a special fund authorized by Bill 10-10. The Bill provides that the County could not issue more than $14,000,000 for Beechcreek Estates in special obligation bonds to finance or reimburse the cost of public improvements benefitting the district. The Bill also pledged the real property taxes collected with respect to the tax increment of properties in the district to payment of the bonds to be issued and also authorizes the imposition of a special tax on properties in the district to the extent the tax increment received is insufficient to pay debt service on the bonds and other allowable costs and expenses. The bonds are not an indebtedness of the County for which the County is obligated to levy or pledge, or had levied or pledged, ad valorem taxes or special taxes of the County that than the real property taxes representing the levy of the tax increment on properties located in the Development district or the Special Taxes. The bonds shall be a special obligation of the County and will not constitute a general obligation debt of the County or a pledge of the County's full faith and credit or taxing power.

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PROPOSED CAPITAL BUDGET Fiscal Year 2027 TOTAL BUDGET $364,514,265 REVENUES

Recordation Tax $17,332,000 5%

County Bonds $156,380,000 43%

Federal $4,180,000 1%

Other Sources $32,590,380 9%

State Grants $6,364,885 2%

State Bonds $48,176,000 13%

Transfer Tax $10,500,000 3%

Paygo $88,991,000 24%

APPROPRIATIONS

Board of Education $126,134,000 35%

Watershed Management $16,018,450 4%

Public Safety $31,201,000 9%

Highways $29,101,629 8%

Parks & Recreation $29,503,421 8%

General/Libraries/ Solid Waste $29,050,000 8%

Harford Community College $36,000,000 10%

Water & Sewer $67,505,765 19%

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FY 27 PROPOSED CAPITAL BUDGET SUMMARY

Total

Paygo County Bonds

Lease Finance

Reappro Transfer Tax

Record. Tax

State Federal

Other

GENERAL PROJECTS SUB-TOTAL 28,050,000

4,850,000 19,300,000 2,000,000

0

0

0

0

0 1,900,000

PUBLIC SAFETY SUB-TOTAL

31,201,000

9,151,000 22,050,000

0

0

0

0

0

0

0

HCC SUB-TOTAL

36,000,000

1,000,000 10,000,000

0

0

0

0 22,320,000

0 2,680,000

LIBRARIES SUB-TOTAL

200,000

200,000

0

0

0

0

0

0

0

0

BD OF EDUCATION SUB-TOTAL 126,134,000

7,500,000 63,590,000*

0 5,356,000 10,500,000 13,332,000 25,856,000

0

0

*3.5m prior bonds

SOLID WASTE SVCS SUB-TOTAL

800,000

800,000

0

0

0

0

0

0

0

0

TOTAL GENERAL FUND

222,385,000 23,501,000 114,940,000 2,000,000 5,356,000 10,500,000 13,332,000 48,176,000

0 4,580,000

TOTAL PARKS & RECREATION 29,503,421

50,000 16,000,000

0

273,536

0 4,000,000 6,364,885

0 2,815,000

TOTAL WATERSHED MGMNT

16,018,450

600,000 15,000,000

0

418,450

0

0

0

0

0

BRIDGES SUB-TOTAL

11,520,000

600,000 7,340,000

0

0

0

0

0 3,580,000

0

ROADWAYS SUB-TOTAL

5,900,000

3,200,000 2,000,000

0

0

0

0

0 600,000

100,000

RESURFACING SUB-TOTAL

6,081,629

5,500,000

0

0

431,629

0

0

0

0

150,000

MISCELLANEOUS SUB-TOTAL

5,600,000

750,000 4,600,000

250,000

0

0

0

0

0

0

TOTAL HIGHWAYS FUND

29,101,629 10,050,000 13,940,000

250,000

431,629

0

0

0 4,180,000

250,000

WATER SUB-TOTAL

39,100,000 27,600,000

0

0 1,500,000

0

0

0

0 10,000,000

SEWER SUB-TOTAL

26,315,765 25,350,000

0

0

965,765

0

0

0

0

0

W&S MISC SUB-TOTAL

2,090,000

1,840,000

0

250,000

0

0

0

0

0

0

TOTAL WATER & SEWER FUND 67,505,765 54,790,000

0

250,000 2,465,765

0

0

0

0 10,000,000

Total

Paygo County Bonds

Lease Finance

Reappro Transfer Tax Record. Tax

State

Federal

Other

TOTAL PROPOSED CAPITAL:

364,514,265 88,991,000 159,880,000 2,500,000 8,945,380 10,500,000 17,332,000 54,540,885 4,180,000 17,645,000

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Harford County Government Office of Budget and Management 220 South Main Street Bel Air, MD 21014 410.638.3129