Two Sides, Same Coin: Balancing State Policy and County Budgets at #MACoCon

At this year’s MACo Summer Conference, a timely session will explore the complex and often intertwined relationship between State tax policy and local budgets.

Maryland counties rely heavily on income tax revenues to fund core services, funding everything from public safety to libraries.

But counties don’t set the rules. State policy determines what gets taxed, what doesn’t, and how much counties are allowed to collect.

When the General Assembly adjusts what’s taxable, introduces new subtraction modifications, or caps local rates, counties feel the impact immediately. These decisions can limit flexibility, widen budget gaps, and force difficult tradeoffs on services residents rely on.

Counties are already working to navigate that uncertainty. From long-term forecasting to adjusting reserve policies and advocating for local autonomy, budget officials are taking steps to plan, but looming proposals could reshape the playing field.

To meet the moment, this session will bring together fiscal experts to break down how Maryland’s income tax structure works, what’s at stake in ongoing tax debates, and what counties can do to protect revenue and preserve essential services.

Two Sides, Same Coin: Balancing State Policy and County Budgets

Income taxes fund the core services residents rely on, but state policy drives how much counties can deliver. This session breaks down Maryland’s income tax structure from both state and county perspectives, highlighting how policy decisions directly impact local budgets, service delivery, and taxpayers. Hear from top budget experts on the latest tax debates, strategies counties use to navigate revenue shifts, and practical insights on planning amid uncertainty.

Speakers:

  • Andy Schaufele, Chief Deputy Comptroller, Office of the Maryland Comptroller
  • Robert Sandlass, Treasurer, Harford County

Moderator: The Honorable Karen Lewis Young, Maryland State Senate

Date/Time: Thursday, August 14, 2025; 2:00 pm – 3:00 pm

MACo’s Summer Conference, “Funding the Future: The Evolving Role of Local Government,” is August 13-16, 2025, at the Roland Powell Convention Center in Ocean City, Maryland. For more information, please visit the conference website.

Learn more about MACo’s Summer Conference: