The Maryland Department of Legislative Services (DLS) has released the 2025 edition of its Guide to Local Government Taxing Authority, a county-by-county reference to the revenue tools available to Maryland’s 23 counties and Baltimore City.

The guide is a staple for county officials, budget and finance staff, and advocates who need a clear, authoritative look at what each jurisdiction can — and cannot — do to raise and manage local revenues.

What’s inside

• At-a-glance entries for every county. Each section summarizes local authority across primary taxes and fees (property, income, recordation, and transfer), plus excises such as hotel and admissions & amusement. It also flags local caps, exemptions, credits, and special provisions unique to that county or city.
• Tax credits and incentives. The guide catalogs residential and economic development credits — from homeowners’ supplements and senior/disabled programs to brownfields, historic rehabilitation, conservation land, high-performance buildings, and job creation tools — citing the enabling State law and local code where applicable.
• Special taxing and benefit districts. The guide notes where local governments may (or have) created districts to fund security, maintenance, marketing, transportation, road lighting, shore erosion control, and other targeted infrastructure and services.
• Other local tools. Descriptions of development impact fees, building/excise taxes, PILOT authority, clean energy loan programs (C-PACE), homestead percentages, installment options, interest/penalty practices, and tax sale procedures.

County Government Structure

The authority of Maryland counties primarily comes from the State, as delegated through the Local Government Article of the Maryland Code. This delegation grants counties the powers needed to govern effectively and provide essential public services, particularly in maintaining public safety.

Maryland’s counties operate under three distinct forms of government: commissioner, code home rule, and charter.

• Commissioner counties operate under a board of elected commissioners who have legislative authority as granted by the State, often referred to as “Express Powers.”
• Code home rule counties are those that have adopted code home rule under Article XI-F of the Maryland Constitution, granting them a degree of legislative autonomy similar to charter counties but within a more limited framework.
• Charter counties have adopted a charter under Article XI-A of the Maryland Constitution, which grants them broad legislative powers to govern local affairs, including the authority to enact local laws through a county council.

MACo’s local government structure chart (PDF) compares the forms of government of Maryland’s 23 jurisdictions and Baltimore City, including term of office, meeting dates, method of election, and district information.

MACo’s code, charter, and commissioner forms of government chart (PDF) describes the differences between code home rule, charter, and commissioner forms of local government. It compares bonding authority, tax caps, and compensation, among other issues.

Why it matters

Maryland counties shoulder the bulk of core services — public safety, roads and bridges, planning and permitting, public health, and more — yet State law tightly defines many revenue options.

This guide translates those statutes and local ordinances into a practical, county-specific roadmap to help leaders plan budgets, craft legislation, and explain revenue policies to residents and stakeholders.

How counties can use it right now

Counties can put the guide to work right away. During budget season, it helps validate local authority before proposing fee changes or renewing credits. For economic development, it confirms what incentives are available when structuring projects.

It also supports public communication by providing clear, plain-English answers to questions like “why here, not there?” Additionally, it facilitates policy alignment by allowing counties to compare tools and limits across neighboring jurisdictions when considering regional approaches.

Visit the DLS website to read the Guide to Local Government Taxing Authority.

Stay tuned to Conduit Street for more information.