On June 2, 2026, the Worcester County Commissioners approved the Fiscal Year 2027 (FY27) Operating Budget of $300,172,146.
“This budget provides meaningful salary increases for our valued employees and makes substantial investments across all departments, while still maintaining a fiscally conservative approach,” Worcester County Commissioner President Ted Elder said. “It includes a historic funding increase for the Board of Education and ensures that law enforcement has the resources to address public safety needs.”
The FY27 budget maintains the property tax rate of 81.5¢ per $100 of assessed value and the County’s local income tax rate of 2.25%. Worcester County residents will continue to benefit from the lowest income tax rate and the third lowest real property tax rate as compared to all other counties in Maryland.
The approved budget includes $15.7 million in increased property tax revenues. Revenue from other local taxes increased by $1 million, including a $375,000 increase in the room tax and a $500,000 increase in transfer tax.
The approved budget allows a salary step for eligible county employees plus a $4,000 cost-of-living adjustment for county staff. The budget also includes record funding for the Worcester County Board of Education. Increases over the current year include an additional $8.9 million in direct funding as well as increases of $827,270 in Other Post Employment benefits and $1.1 million in private pre-kindergarten. These amounts combined with the debt service associated with school construction amount to a total funding of $142 million and an increase of $10.9 million over the current fiscal year. The funding for the Board of Education is expected to allow for a salary step plus a $4,000 cost-of-living adjustment to cover rising health insurance and salary related increases, including pension, and FICA.
The coming year’s spending plan also includes a $2.8 million increase in the Worcester County Sheriff’s Office budget. This budget includes a one-grade increase for all sworn officers which when combined with the COLA will result in a starting salary of $70,221 for FY27. In addition, funding for continuing education and capital equipment to replace vehicles was also approved.
“This fiscal year represents a significant step forward in our ongoing efforts to recruit, retain, and support the dedicated men and women of our Worcester County Sheriff’s Office,” Sheriff Matt Crisafulli said. “Law enforcement agencies across our region continue to face intense competition for qualified personnel, and maintaining a professional, well-trained workforce requires us to remain competitive with surrounding jurisdictions. By helping move our office toward a more competitive compensation structure, the Commissioners have demonstrated their commitment to ensure that Worcester County remains a place where talented law enforcement professionals choose to build their careers and serve our residents. I am grateful for the partnership we share with the Commissioners and for their recognition of the important work performed every day by the members of our Sheriff’s Office. Together, we are taking meaningful steps to strengthen public safety and better position our office for the challenges and opportunities that rest ahead.”
FY27 funding also includes $3.3 million in grants to county fire companies and $10.8 million in ambulance grants, which includes supplemental funding for 10 EMS companies to assist with runs and personnel costs.
Grants to towns increased by $2 million, including unrestricted grant increases of $869,757 to the Town of Ocean City, and $55,000 each to the Town of Berlin, Snow Hill and the City of Pocomoke.
The approved budget includes a transfer of $2.4 million to maintain a 15% Reserve Fund and $2.9 million to the Reserve Fund for capital expenses associated with the Buckingham Elementary School replacement project. The Reserve Fund is a tool that is vital to the County’s emergency preparedness plans and plays a key role in the County’s fiscal health and stable bond rating of AAA for Fitch, AA+ for Standard and Poor’s and Aa2 for Moody’s Investor Services. This outstanding bond rating enables Worcester County Government to borrow money at low interest rates that save taxpayers hundreds of thousands of dollars for capital projects, like the upcoming school replacement projects.
The FY27 budget is $18.7 million, or 7%, more than the FY26 budget. Budget decisions were based upon current and projected trends. In early 2026, requests from County departments and agencies for FY27 totaled $302 million. During budget deliberations, the property tax estimate from SDAT rose and a motor fuel tax rebate was added as a new revenue source. With these adjustments, along with revisions to several departmental requests, the commissioners were able to adopt a balanced FY27 budget.