2018 Tax Differential – Press Release
The Board of Garrett County Commissioners will be attending the Garrett County Municipalities meeting on Wednesday, January 4, 2017 to discuss the annual tax differential program.
This is an annual event covers the requirements of the “Meet & Confer” that is required by state law. Tax Differential request from Towns for Fiscal Year 2018 will be presented to the Board of County Commissioners at that time.
State law requires Garrett County provide a municipal tax setoff “if it can be demonstrated that a municipal corporation performs services or programs instead of similar county services or programs” (Tax-Property Article, Section 6-305). The setoff, which may be a reduced county tax rate for municipal residents or a payment to the municipal government, is to compensate municipalities for services that would have been funded by county property taxes. No specific formula or methodology is detailed in the law.