The Department of Legislative Services recently released two annual reports summarizing local government budget and finance information.

The Balance Sheet: A Comparison of State Financial Assistance To State Tax Revenues Allocated to Local Governments

…which features the distribution of State aid payments to local governments and the allocation of certain State tax revenues on a county-by-county basis. In this analysis, State aid has been aggregated for the county irrespective as to whether the State aid is provided to the county government, a municipal government, special taxing district, or to a local entity such as a board of education, library board, or community college
board.

Property Tax Set-offs: The Use of Local Property Tax Differentials And Tax Rebates in Maryland Fiscal 2012

To cover the costs of these services, residents of municipalities pay property taxes to both the county
and municipal government. To compensate municipalities for services provided in lieu of similar county services, many counties in Maryland have established a tax set-off system by providing either a tax differential or tax rebate to the municipality.