Takoma Park, Maryland · Fiscal year 2027
Where the city’s money comes from and what it pays for
A breakdown of General Fund revenue, plus how county, state and other payments offset the costs of police, public works, library and recreation services.
About these numbers: The three headline totals are from the initially adopted FY2027 budget, before later amendments. The detailed revenue and department comparisons below use the March 2026 proposed FY2027 budget, so their figures are internally consistent. Proposals and appropriations are not actual year-end receipts or spending.
1. General Fund revenue: actual dollar amounts and percentages
The proposed FY2027 General Fund revenue total was $32,882,075. The percentages below use that figure as the denominator.
| Revenue source | FY27 proposed | Share |
|---|---|---|
| Real property taxes | $17,678,334 | 53.76% |
| Local income taxes | $4,900,000 | 14.90% |
| City-classified intergovernmental revenue | $6,967,117 | 21.19% |
| State highway-user revenue | $783,874 | 2.38% |
| Other taxes and utility-related revenue | $626,521 | 1.91% |
| Charges for city services | $1,364,600 | 4.15% |
| Permits, fines, investments and other receipts | $561,629 | 1.71% |
| Total proposed General Fund revenue | $32,882,075 | 100% |
The intergovernmental accounting category includes some taxes and cable-related receipts, not just direct state and county reimbursements. State highway-user revenue appears separately.
2. The county and state payments, in detail
The city categorizes the following $6,967,117 as intergovernmental revenue in its FY2027 proposal. Not every line is a direct service reimbursement.
| Revenue line | FY27 proposed |
|---|---|
| Montgomery County: in lieu of police services | $4,020,521 |
| Montgomery County: crossing guards | $318,230 |
| Montgomery County: road maintenance | $933,335 |
| Montgomery County: parks maintenance | $105,065 |
| Library aid | $221,053 |
| Maryland: police protection | $525,000 |
| State/county MOU projects | $350,000 |
| Takoma/Langley recreation agreement | $85,020 |
| Hotel/motel tax | $110,000 |
| Cable franchise fees and cable operating revenue | $293,250 |
| Bank share tax | $5,643 |
| Intergovernmental category total | $6,967,117 |
In addition, the General Fund includes $783,874 in state highway-user revenue in its taxes and utility fees section.
3. What other revenue offsets department budgets?
These are the department-by-department funding presentations in the proposed FY2027 budget. “General Fund remainder” means expense not covered by revenues assigned to that department; it does not mean property taxes alone pay that amount.
Police Department
Total proposed departmental expense
| Police funding source | Amount |
|---|---|
| County: in lieu of police | $4,020,521 |
| County: crossing guards | $318,230 |
| Maryland police protection | $525,000 |
| State/county MOU projects | $350,000 |
| Fines, parking and other departmental revenue | $401,800 |
| General Fund remainder | $5,070,498 |
| Total proposed Police Department expense | $10,686,049 |
County and state support, including the $350,000 MOU project amount, covers 48.8% of proposed police costs. After fines and fees, the General Fund remainder is 47.5%.
Public Works
Total proposed departmental expense
| Public Works funding source | Amount |
|---|---|
| County: road maintenance | $933,335 |
| Maryland: highway-user revenue | $783,874 |
| Department fees, permits, sales and Tree Fund | $178,300 |
| General Fund remainder | $4,905,948 |
| Total proposed Public Works expense | $6,801,457 |
Show the $178,300 in smaller Public Works revenue lines
| Revenue line | Amount |
|---|---|
| Waste collection | $78,000 |
| Recyclable sales | $600 |
| Mulch sales | $22,000 |
| Special trash pickup | $12,000 |
| Excavation/driveway permits | $700 |
| Tree permits | $20,000 |
| Tree Fund | $45,000 |
| Total | $178,300 |
County road payments and state highway-user revenue cover 25.2% of Public Works costs. The separate $105,065 county parks-maintenance payment is included in citywide revenue above, but not added here because it does not appear as a separate line in this departmental presentation.
4. Library and recreation
These figures show the identified revenues associated with two more proposed department budgets. The library department figure is for its operating budget; the 2017 library/community center bond is separately reported as city debt service. The recreation agreement is listed in the city's intergovernmental revenue schedule, but its specific payer is not independently identified here.
| Service | Total expense | Identified outside / program revenue | General Fund remainder |
|---|---|---|---|
| Library $221,053 library aid + $1,500 fees | $1,809,583 | $222,553 | $1,587,030 |
| Recreation $85,020 agreement + $523,500 program fees | $2,405,828 | $608,520 | $1,797,308 |
Library renovation bond: annual debt service
The city issued a $7 million bond in 2017 to fund renovations to the library and community center. Its fixed interest rate is 3.61% and the final scheduled repayment is in 2047. The annual bond payments are separate from the library's operating budget.
| FY2027 scheduled payment | Amount |
|---|---|
| Principal (reduces the loan balance) | $184,500 |
| Interest (cost of borrowing) | $204,088 |
| Total annual bond debt service | $388,588 |
Operating expenses versus debt payment
| Illustrative combined annual cost | Amount |
|---|---|
| Proposed Library Department operating expense | $1,809,583 |
| Separately scheduled library/community center bond payment | $388,588 |
| Combined operating expense + full bond payment | $2,198,171 |
| Less identified library aid and departmental fees (as proposed) | −$222,553 |
| Illustrative amount requiring other city funding | $1,975,618 |
Important accounting distinction: $2.20 million is an illustrative operating-plus-debt comparison, not an official Library Department budget total. The $388,588 bond is for the library and community center, and the city does not allocate the entire debt payment to library operations in the departmental budget. This amount should not be added again to the citywide General Fund total if debt service is already included there.
| Fiscal year | Principal | Interest | Total |
|---|---|---|---|
| 2026 | $178,500 | $208,488 | $386,988 |
| 2027 | $184,500 | $204,088 | $388,588 |
| 2028 | $191,500 | $198,461 | $389,961 |
| 2029 | $197,500 | $192,620 | $390,120 |
| 2030 | $202,000 | $185,597 | $388,597 |
Long-term obligation: At June 30, 2025, the audited remaining bond principal was $5,707,000, with $2,823,016 in future scheduled interest, for $8,530,016 in total scheduled payments from FY2026 through FY2047. These are figures as of that audit date, not a current outstanding balance.
Source: City of Takoma Park FY2025 Audited Financial Statements, Note 10, printed page 61 (PDF page 71); see also the FY2027 Proposed Budget, Debt Service Summary, printed pages 276–279.
For Housing and Community Development, fees, grants and other departmental receipts would need to be reconciled separately before assigning a comparable offset percentage.
For Illustrative Purposes Only
This tool is designed to help residents better understand where Takoma Park's money comes from and how it is allocated across City services. Figures are drawn from publicly available City budget documents and use simplified presentations and assumptions to illustrate complex financial relationships. Some comparisons combine proposed and adopted budget figures, which may differ from actual revenues and expenditures. Departmental funding comparisons are illustrative and do not represent an official accounting of how individual tax dollars are spent.