Where the money comes from and where it goes.
State and county government finances from the state’s own reports. Different years and measures are kept apart.
Fiscal year 2025 (July 1, 2024 to June 30, 2025), audited actuals, all governmental funds (ACFR, governmental funds)
Total revenue $55.4B · total spending $62.1B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Income taxes | $15,870,683,000.00 |
| Sales and use taxes | $7,079,006,000.00 |
| Motor vehicle taxes | $3,312,678,000.00 |
| Tobacco taxes | $458,237,000.00 |
| Insurance company taxes | $790,884,000.00 |
| Property taxes | $1,277,853,000.00 |
| Estate and inheritance taxes | $223,184,000.00 |
| Other taxes | $470,023,000.00 |
| Other licenses and fees | $1,192,842,000.00 |
| Charges for services | $3,743,684,000.00 |
| Interest and other investment income | $692,909,000.00 |
| Federal revenue | $19,102,749,000.00 |
| Other revenue | $1,201,420,000.00 |
| General government | $3,069,733,000.00 |
| Health and mental hygiene | $22,443,602,000.00 |
| Education | $12,826,361,000.00 |
| Aid to higher education | $3,771,352,000.00 |
| Human resources (social services) | $3,683,357,000.00 |
| Public safety | $2,716,969,000.00 |
| Transportation | $3,203,252,000.00 |
| Judicial | $1,141,262,000.00 |
| Labor, licensing and regulation | $575,223,000.00 |
| Natural resources and recreation | $474,138,000.00 |
| Housing and community development | $1,481,651,000.00 |
| Environment | $156,037,000.00 |
| Agriculture | $172,296,000.00 |
| Commerce | $194,129,000.00 |
| Intergovernmental grants and revenue sharing (aid to local governments) | $1,524,430,000.00 |
| Capital outlays | $2,429,012,000.00 |
| Debt service: principal retirement | $1,569,738,000.00 |
| Debt service: interest | $652,681,000.00 |
| Bond issuance costs | $1,747,000.00 |
Fiscal year 2027 (July 1, 2026 to June 30, 2027), enacted budget, general fund revenue estimate and general fund appropriations (enacted budget)
Total revenue $27.1B · total spending $27.8B (exact figures in the tables). Revenue and spending are separate measures; budgeted and audited years are separate records and are never compared as one.
| Individual income tax | $15,907,369,000.00 |
| Corporation income tax | $1,638,770,000.00 |
| Sales and use taxes | $6,630,279,000.00 |
| State Lottery | $475,339,000.00 |
| Business franchise taxes | $291,520,000.00 |
| Tax on insurance companies | $819,186,000.00 |
| Estate and inheritance taxes | $279,702,000.00 |
| Tobacco tax | $251,796,000.00 |
| Alcoholic beverages excise tax | $39,794,000.00 |
| District Courts (fines and fees) | $37,000,000.00 |
| Clerks of the Court (fees) | $27,967,000.00 |
| Hospital patient recoveries | $80,935,000.00 |
| Interest on investments | $100,000,000.00 |
| Miscellaneous | $395,694,000.00 |
| Sports wagering | $28,477,000.00 |
| Legislative revenue adjustments, 2026 session (net; includes the $25,000,000.00 transfer tax allocation) | $118,169,925.00 |
| Debt service | $177,700,000.00 |
| Aid to local governments: counties and municipalities | $420,000,000.00 |
| Aid to local governments: community colleges | $518,500,000.00 |
| Aid to local governments: education and libraries | $7,456,200,000.00 |
| Aid to local governments: health | $115,200,000.00 |
| Entitlements: foster care payments | $346,100,000.00 |
| Entitlements: assistance payments | $139,500,000.00 |
| Entitlements: medical assistance (Medicaid) | $5,688,700,000.00 |
| Entitlements: property tax credits | $90,500,000.00 |
| State agencies: health | $3,317,300,000.00 |
| State agencies: human services | $550,200,000.00 |
| State agencies: juvenile services | $372,200,000.00 |
| State agencies: public safety and police | $2,276,300,000.00 |
| State agencies: higher education | $2,403,400,000.00 |
| State agencies: transportation | $3,000,000.00 |
| State agencies: other education | $1,076,200,000.00 |
| State agencies: agriculture, natural resources and environment | $214,300,000.00 |
| State agencies: other executive agencies | $1,721,900,000.00 |
| State agencies: judiciary | $764,000,000.00 |
| State agencies: legislative | $164,400,000.00 |
| Deficiencies (for prior years) | $0.00 |
| Capital (pay-as-you-go) | $108,700,000.00 |
| Reserve funds | $22,600,000.00 |
| Estimated agency reversions (assumed unspent appropriations, a reduction) | −$100,000,000.00 |
County governments, fiscal year 2023-24 (fiscal year ended June 30, 2024)
| Allegany | $344,116,561.00 | $336,623,517.00 | $49,616,290.00 | 67,296 | $5,002.13 |
| Anne Arundel | $3,862,583,343.00 | $3,769,083,552.00 | $947,478,592.00 | 599,965 | $6,282.17 |
| Baltimore | $5,069,769,856.00 | $5,197,230,078.00 | $1,171,875,889.00 | 848,676 | $6,123.93 |
| Baltimore city | $5,552,183,177.00 | $5,398,638,794.00 | $1,007,489,693.00 | 567,517 | $9,512.73 |
| Calvert | $680,223,892.00 | $647,203,372.00 | $206,078,581.00 | 94,828 | $6,825.02 |
| Caroline | $214,224,107.00 | $200,405,065.00 | $31,446,366.00 | 33,838 | $5,922.49 |
| Carroll | $950,774,659.00 | $904,802,282.00 | $247,750,664.00 | 176,735 | $5,119.54 |
| Cecil | $573,629,488.00 | $532,998,384.00 | $115,857,607.00 | 105,676 | $5,043.70 |
| Charles | $1,189,156,026.00 | $1,142,287,116.00 | $283,076,281.00 | 172,268 | $6,630.87 |
| Dorchester | $187,933,190.00 | $194,903,473.00 | $36,021,163.00 | 32,922 | $5,920.16 |
| Frederick | $1,720,535,583.00 | $1,764,157,785.00 | $425,069,367.00 | 294,154 | $5,997.40 |
| Garrett | $226,837,145.00 | $201,232,313.00 | $65,945,366.00 | 28,502 | $7,060.29 |
| Harford | $1,528,647,694.00 | $1,547,285,648.00 | $340,130,617.00 | 264,771 | $5,843.86 |
| Howard | $2,771,275,624.00 | $2,702,086,732.00 | $811,511,381.00 | 337,341 | $8,009.96 |
| Kent | $107,902,421.00 | $102,298,494.00 | $34,199,006.00 | 19,441 | $5,262.00 |
| Montgomery | $9,247,660,006.00 | $8,771,752,221.00 | $2,324,954,076.00 | 1,069,397 | $8,202.52 |
| Prince George's | $7,138,974,725.00 | $7,105,114,127.00 | $1,529,878,762.00 | 956,533 | $7,427.99 |
| Queen Anne's | $344,731,281.00 | $332,092,299.00 | $82,109,459.00 | 52,682 | $6,303.71 |
| Somerset | $138,570,455.00 | $130,361,280.00 | $20,064,992.00 | 25,044 | $5,205.29 |
| St. Mary's | $685,208,871.00 | $665,604,776.00 | $126,673,162.00 | 115,479 | $5,763.86 |
| Talbot | $230,606,535.00 | $213,497,303.00 | $58,660,845.00 | 38,067 | $5,608.46 |
| Washington | $816,352,259.00 | $787,331,539.00 | $151,078,607.00 | 156,116 | $5,043.25 |
| Wicomico | $603,756,901.00 | $586,400,937.00 | $74,261,009.00 | 105,585 | $5,553.83 |
| Worcester | $372,637,539.00 | $360,727,787.00 | $159,109,371.00 | 54,229 | $6,651.94 |
Revenue, spending, property tax and income tax come from the Maryland Department of Legislative Services' annual report Local Government Finances in Maryland for the fiscal year that ended June 30, 2024 (published December 2025), the latest edition. DLS compiles it from the uniform financial reports submitted by each county and Baltimore City, and reconciles them to audited financial statements; figures are actual results for July 1, 2023 to June 30, 2024. Each row is the report's Total column: the county (or Baltimore City) government's governmental and enterprise funds together with its board of education, community college, local health department and library board, counted once (the county's transfers to those boards are left out so the money is not counted twice). Maryland's public schools are run by these boards, funded by county appropriations, State aid and federal grants, so school spending is included. In Montgomery and Prince George's counties the Total also carries the amounts DLS lists for that county for the Maryland-National Capital Park and Planning Commission, the Washington Suburban Sanitary Commission (split equally by DLS) and the Washington Suburban Transit Commission; Allegany's carries the Upper Potomac River Commission; regional community colleges are split among their counties by contributions. Cities and towns inside a county are separate governments and are not included. Revenue is all revenue by source, including debt proceeds (borrowing), which the data file also gives on its own; spending is all expenditures, including debt principal repaid and capital spending. Property tax and income tax are the local property and income taxes; they are part of revenue, not additions. Revenue, spending and the taxes are separate measures and are never added together. Population is the Maryland Department of Planning's July 1, 2023 estimate as printed in the same report; DLS uses it for its per capita figures. Spending per resident is our division of the county’s reported spending by its population.
Sources: Maryland Department of Legislative Services, Local Government Finances in Maryland, Fiscal Year Ending June 30, 2024 (Annual Report to the Governor and the General Assembly, December 2025); Maryland Department of Planning population estimates, July 1, 2023, as printed in DLS, Local Government Finances in Maryland, FY2024, Notes to Publication, section VI (PDF page 360); Maryland Department of Legislative Services, Local Finances page (lists the Local Government Finances reports through fiscal 2024); Maryland Department of Legislative Services, Overview of Maryland Local Governments 2026, Local Government Finances chapter (checked, not used for figures).
What elected county officials are paid (fiscal 2026)
| Allegany | President of the board of county commissioners | — | — | $37,953.00 |
| Allegany | Member of the county council or board of commissioners | — | — | $36,757.00 |
| Allegany | State's Attorney | — | — | $181,200.00 |
| Anne Arundel | County executive (Baltimore City: mayor) | — | — | $142,000.00 |
| Anne Arundel | President or chair of the county council | — | — | $49,539.00 |
| Anne Arundel | Vice chair or vice president of the county council (listed under 'President, County Board of Commissioners') | — | — | $45,461.00 |
| Anne Arundel | Member of the county council or board of commissioners | — | — | $44,296.00 |
| Anne Arundel | Sheriff | — | — | $132,999.00 |
| Anne Arundel | State's Attorney | — | — | $229,162.00 |
| Baltimore | County executive (Baltimore City: mayor) | — | — | $192,000.00 |
| Baltimore | President or chair of the county council | — | — | $77,000.00 |
| Baltimore | Member of the county council or board of commissioners | — | — | $69,000.00 |
| Baltimore | Sheriff | — | — | $90,000.00 |
| Baltimore | State's Attorney | — | — | $218,916.00 |
| Baltimore city | County executive (Baltimore City: mayor) | — | — | $214,349.00 |
| Baltimore city | President or chair of the county council | — | — | $141,932.00 |
| Baltimore city | Member of the county council or board of commissioners | — | — | $82,555.00 |
| Baltimore city | Treasurer (Baltimore City: comptroller) | — | — | $141,932.00 |
| Baltimore city | Sheriff | — | — | $210,070.00 |
| Baltimore city | State's Attorney | — | — | $238,772.00 |
| Calvert | President of the board of county commissioners | — | — | $50,500.00 |
| Calvert | Member of the county council or board of commissioners | — | — | $48,000.00 |
| Calvert | Treasurer (Baltimore City: comptroller) | — | — | $57,500.00 |
| Calvert | Sheriff | — | — | $189,526.00 |
| Calvert | State's Attorney | — | — | $184,433.00 |
| Caroline | President of the board of county commissioners | — | — | $16,000.00 |
| Caroline | Member of the county council or board of commissioners | — | — | $15,000.00 |
| Caroline | Sheriff | — | — | $145,463.00 |
| Caroline | State's Attorney | — | — | $171,133.00 |
| Carroll | President of the board of county commissioners | — | — | $49,998.00 |
| Carroll | Member of the county council or board of commissioners | — | — | $49,998.00 |
| Carroll | Sheriff | — | — | $140,000.00 |
| Carroll | State's Attorney | — | — | $201,333.00 |
| Cecil | County executive (Baltimore City: mayor) | — | — | $98,000.00 |
| Cecil | President or chair of the county council | — | — | $25,000.00 |
| Cecil | Member of the county council or board of commissioners | — | — | $25,000.00 |
| Cecil | Sheriff | — | — | $150,000.00 |
| Cecil | State's Attorney | — | — | $181,766.00 |
| Charles | President of the board of county commissioners | — | — | $63,064.00 |
| Charles | Member of the county council or board of commissioners | — | — | $51,957.00 |
| Charles | Sheriff | — | — | $202,199.00 |
| Charles | State's Attorney | — | — | $229,541.00 |
| Dorchester | President or chair of the county council | — | — | $17,000.00 |
| Dorchester | Member of the county council or board of commissioners | — | — | $16,000.00 |
| Dorchester | Sheriff | — | — | $128,853.00 |
| Dorchester | State's Attorney | — | — | $161,066.00 |
| Frederick | County executive (Baltimore City: mayor) | — | — | $137,000.00 |
| Frederick | President or chair of the county council | — | — | $35,000.00 |
| Frederick | Member of the county council or board of commissioners | — | — | $35,000.00 |
| Frederick | Sheriff | — | — | $125,000.00 |
| Frederick | State's Attorney | — | — | $227,047.00 |
| Garrett | President of the board of county commissioners | — | — | $32,500.00 |
| Garrett | Member of the county council or board of commissioners | — | — | $32,500.00 |
| Garrett | Sheriff | — | — | $85,000.00 |
| Garrett | State's Attorney | — | — | $161,066.00 |
| Harford | County executive (Baltimore City: mayor) | — | — | $171,107.00 |
| Harford | President or chair of the county council | — | — | $57,385.00 |
| Harford | Member of the county council or board of commissioners | — | — | $53,112.00 |
| Harford | Sheriff | — | — | $202,199.00 |
| Harford | State's Attorney | — | — | $191,333.00 |
| Howard | County executive (Baltimore City: mayor) | — | — | $232,687.00 |
| Howard | President or chair of the county council | — | — | $83,558.00 |
| Howard | Member of the county council or board of commissioners | — | — | $80,058.00 |
| Howard | Sheriff | — | — | $191,942.00 |
| Howard | State's Attorney | — | — | $201,333.00 |
| Kent | President of the board of county commissioners | — | — | $20,000.00 |
| Kent | Member of the county council or board of commissioners | — | — | $20,000.00 |
| Montgomery | County executive (Baltimore City: mayor) | — | — | $239,383.00 |
| Montgomery | President or chair of the county council | — | — | $183,889.00 |
| Montgomery | Member of the county council or board of commissioners | — | — | $167,172.00 |
| Montgomery | Sheriff | — | — | $200,547.00 |
| Montgomery | State's Attorney | — | — | $259,148.00 |
| Prince George's | County executive (Baltimore City: mayor) | — | — | $234,237.00 |
| Prince George's | President or chair of the county council | — | — | $148,255.00 |
| Prince George's | Member of the county council or board of commissioners | — | — | $141,548.00 |
| Prince George's | Sheriff | — | — | $204,443.00 |
| Prince George's | State's Attorney | — | — | $199,000.00 |
| Queen Anne's | President of the board of county commissioners | — | — | $25,000.00 |
| Queen Anne's | Member of the county council or board of commissioners | — | — | $25,000.00 |
| Queen Anne's | Sheriff | — | — | $201,333.00 |
| Queen Anne's | State's Attorney | — | — | $201,333.00 |
| Somerset | President of the board of county commissioners | — | — | $22,000.00 |
| Somerset | Member of the county council or board of commissioners | — | — | $20,000.00 |
| Somerset | Sheriff | — | — | $85,000.00 |
| Somerset | State's Attorney | — | — | $161,066.00 |
| St. Mary's | President of the board of county commissioners | — | — | $56,662.00 |
| St. Mary's | Member of the county council or board of commissioners | — | — | $51,511.00 |
| St. Mary's | Treasurer (Baltimore City: comptroller) | — | — | $51,511.00 |
| St. Mary's | Sheriff | — | — | $187,649.00 |
| St. Mary's | State's Attorney | — | — | $214,433.00 |
| Talbot | President or chair of the county council | — | — | $15,400.00 |
| Talbot | Member of the county council or board of commissioners | — | — | $14,400.00 |
| Talbot | Sheriff | — | — | $139,373.00 |
| Talbot | State's Attorney | — | — | $161,066.00 |
| Washington | President of the board of county commissioners | — | — | $41,018.00 |
| Washington | Member of the county council or board of commissioners | — | — | $38,002.00 |
| Washington | Treasurer (Baltimore City: comptroller) | — | — | $84,219.00 |
| Washington | Sheriff | — | — | $126,630.00 |
| Washington | State's Attorney | — | — | $181,210.00 |
| Wicomico | County executive (Baltimore City: mayor) | — | — | $107,000.00 |
| Wicomico | President or chair of the county council | — | — | $25,000.00 |
| Wicomico | Vice chair or vice president of the county council (listed under 'President, County Board of Commissioners') | — | — | $23,000.00 |
| Wicomico | Member of the county council or board of commissioners | — | — | $21,000.00 |
| Wicomico | Sheriff | — | — | $117,000.00 |
| Wicomico | State's Attorney | — | — | $181,200.00 |
| Worcester | President of the board of county commissioners | — | — | $28,277.00 |
| Worcester | Member of the county council or board of commissioners | — | — | $28,277.00 |
| Worcester | Sheriff | — | — | $101,200.00 |
| Worcester | State's Attorney | — | — | $181,200.00 |
These salaries come from the Maryland Association of Counties (MACo), the counties' own association, not from a State record: no Maryland State agency publishes elected county officials' pay in one place. MACo's Fiscal 2026 survey (July 2025 to June 2026) lists what each county's and Baltimore City's human resources office reported as the yearly salary of county executives, council members and commissioners, treasurers, sheriffs and State's Attorneys. The figures are salary only, not total compensation (benefits, allowances and stipends are not included); the survey gives positions, not names. A position the survey leaves blank is not listed. Clerks of court, registers of wills and orphans' court judges are not in the survey.
Sources: Maryland Association of Counties, Fiscal 2026 Survey, County Employee Salaries (Elected Officials section, printed pages 1-7); Maryland Association of Counties, MACo's County Salary Survey page (lists the fiscal 2026 and earlier surveys).
What is not here yet
- No fiscal 2026 ACFR (year ended June 30, 2026) had been published on Oct. 25, 2026; the fiscal 2025 ACFR was published Feb. 2, 2026.
- The date of the independent auditors' report in the fiscal 2025 ACFR is not in the PDF's text layer (the signature block is an image) and was not read; the Comptroller's letter of transmittal is dated Jan. 28, 2026.
- The fiscal 2027 general fund revenue estimate is the Board of Revenue Estimates' March 2026 forecast by source; the 2026 session's revenue changes ($118,169,925.00 net) are given only as one line because the Fiscal Digest lists them by bill, not by tax.
- The fiscal 2027 budget from special, federal and higher education funds (all-funds budget, $71.0 billion) is not broken down by function here; DLS Exhibit 1.23 prints it in millions and only its total is given in the measure note.
- DLS's Exhibit 1.19 lines are rounded to $0.1 million; the exact dollar appropriations are printed only by agency (Fiscal Digest Exhibit B), not by function. Not regrouped by us.
- The budget bill itself (Senate Bill 282, Chapter 4 of 2026) was not saved; the figures are DBM's and DLS's tabulations of it.
- The fiscal 2025 edition of Local Government Finances in Maryland (year ended June 30, 2025) had not been published on Oct. 25, 2026; DLS's Local Finances page lists editions through fiscal 2024.
- The county government's own funds alone (the report's 'Total Operations' column, which includes its transfers to the boards) are not shown; only the combined Total column is used, so figures are not comparable with Census 'county government' figures for other states without care.
- Population is for July 1, 2023 (the year printed in the report), not the Census Bureau's latest estimate; spending per resident on the page uses it.
- The Census Bureau's Annual Survey of State and Local Government Finances was not used, because the State's own report covers all 24 jurisdictions for a more recent audited year.
- DLS's five-year summaries (fiscal 2020-2024, Analyses Table I) and the municipalities' figures were not extracted; not yet checked.
- no statewide source: no Maryland State agency (the Department of Legislative Services, the Comptroller, the State Archives' Maryland Manual) was found to publish elected county officials' pay for all 24 jurisdictions in one place (checked Oct. 25, 2026; Maryland Manual county pages checked for Allegany only, no salaries listed). County salaries are set by each county's council or commissioners, or by public local law, county by county.
- The salaries shown are the Maryland Association of Counties' Fiscal 2026 survey, the counties' association's compilation of what county human resources offices reported, not a State record (shown at the editor's direction, Oct. 26, 2026).
- County salary ordinances, public local laws and budgets, county by county, were not collected; not yet checked.
Gaps in the public money records as of the date checked.