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Program Description

  Municipal Tax Duplication

The Montgomery County Tax Duplication Program, authorized by Chapter 30A of the Montgomery County Code, reimburses municipalities for those public services they provide that would otherwise be provided by the County. The current reimbursement policy current reimbursement policy goes beyond State law, Section 6-305, which requires the County to provide to municipalities only the Property Tax funded portion of those costs. County Council Resolution No. 9-1752, enacted April 27, 1982, increased the scope of program coverage from street-related expenditures to include other public services, such as police supplemental aid, animal control, elderly transportation, parks maintenance, Board of Appeals, and Human Rights.


This program was reviewed in FY96 and technical formula amendments were proposed. The changes were approved, and payment calculations since then are prepared in accordance with County Council Resolution No. 13-650, adopted September 10, 1996. Specifically, as the exact payment amount for the current year cannot be determined until both municipal and County books are closed, reimbursements are based on the final audited cost of performing eligible services during the fiscal year two years prior to the budget year.

All payments are subject to appropriation under Sec. 30A-4, which states "All expenditures by the County under the authority of this chapter shall be subject to the limits of the funds appropriated by the County Council."

Also budgeted here are payments to municipalities of a share of the net revenues from County operated speed cameras in their jurisdictions. Payments are based on Memoranda of Understanding with each municipality.

Finally, payments to municipalities are also made from other sources, including Cable TV Franchise Fees, Grants in Lieu of Shares Tax, Non-Departmental Accounts, and as part of the County's Community Development Block Grant.


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Program Contacts

Contact Lindsay Lucas of the Office of Management and Budget at 240.777.2788 for more information regarding the operating budget for the Non-Departmental Accounts.

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Program Budget Changes

FY20 Recommended ChangesExpendituresFTEs
FY19 Approved83220080.00
Decrease Cost: Reduce Projected Speed Camera Payments-76780.00
FY20 Recommended83143300.00