DEBT SERVICE FUND Fund 151

3846 budget lines from 2 books; 26 totals do not add up as printed and are marked.

Name as printed: DEBT SERVICE FUND (budget book p. 97, fetched 2026-11-08 (opens the budget book in a new tab)) (budget book p. 88, fetched 2026-11-08 (opens the budget book in a new tab))

Amounts are whole dollars as printed in the book. Transfers and available funds are listed in their own section, and some printed totals include them, as each total says. No county-wide total is shown.

Fiscal Year 2027 Approved Budget

Revenue by source (24 lines)

Go to a heading (4)

Taxes
Other Local Revenues
Other Government / Citizen Groups
Lines printed without a heading

Taxes (18 lines)

From: Fiscal Year 2027 Approved Budget, approved
Account	Line as printed	FY 2025 Actuals Actual	FY 2026 Amended Amended budget	FY 2027 Budget Adopted budget	Source
40110	CURRENT PROPERTY TAX	38,985,890	30,974,000	35,568,000	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r8` Report an error
40120	TRUSTEE'S COLLECTIONS - PYR	540,091	600,000	400,000	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r9` Report an error
40125	TRUSTEE COLLECTIONS - BANKRUPT	5,657	5,000	1,000	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r10` Report an error
40130	CIRCUIT/CHANCERY COLLECT-PYR	306,539	250,000	250,000	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r11` Report an error
40140	INTEREST & PENALTY	202,430	200,000	175,000	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r12` Report an error
40163	PMTS IN LIEU OF TAXES - OTHER GOOGLE PILOT	1,343,192	1,350,000	1,350,000	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r13` Report an error
40163	PMTS IN LIEU OF TAXES - OTHER DONGWHA	-	-	132,328	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r14` Report an error
40163	PMTS IN LIEU OF TAXES - OTHER HANKOOK	84,059	83,606	762,000	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r15` Report an error
40163	PMTS IN LIEU OF TAXES - OTHER MICROVAST - PILOT	-	-	-	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r16` Report an error
40163	PMTS IN LIEU OF TAXES - OTHER LG - PILOT	595,868	595,868	558,340	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r17` Report an error
40163	PMTS IN LIEU OF TAXES - OTHER ATLAS BX	133,081	133,081	133,081	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r18` Report an error
40210	LOCAL OPTION SALES TAX	910,817	700,000	800,000	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r19` Report an error
40250	LITIGATION TAX - GENERAL	418,338	400,000	400,000	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r20` Report an error
40266	LITIGATION TAX-JAIL/WH/CH	452,537	400,000	400,000	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r21` Report an error
40270	BUSINESS TAX	242,577	200,000	200,000	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r22` Report an error
40285	ADEQUATE FACILITIES TAX	1,861,900	1,800,000	2,050,000	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r23` Report an error
40320	BANK EXCISE TAX	168,355	175,000	115,000	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r24` Report an error
	Total TaxesTotal as printed Adds up within rounding	46,251,330	37,866,555	43,294,749	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r25` Report an error
FY 2025 Actuals: off by 1 because the book rounds each line to whole dollars.

Other Local Revenues (2 lines)

From: Fiscal Year 2027 Approved Budget, approved
Account	Line as printed	FY 2025 Actuals Actual	FY 2026 Amended Amended budget	FY 2027 Budget Adopted budget	Source
44110	INTEREST EARNED	10,855,592	9,000,000	5,400,000	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r27` Report an error
	Total Other Local RevenuesTotal as printed Adds up	10,855,592	9,000,000	5,400,000	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r28` Report an error

Other Government / Citizen Groups (2 lines)

From: Fiscal Year 2027 Approved Budget, approved
Account	Line as printed	FY 2025 Actuals Actual	FY 2026 Amended Amended budget	FY 2027 Budget Adopted budget	Source
48130	CONTRIBUTIONS	55,600	124,200	124,200	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r30` Report an error
	Total Other Government / Citizen GroupsTotal as printed Adds up	55,600	124,200	124,200	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r31` Report an error

Lines printed without a heading (2 lines)

From: Fiscal Year 2027 Approved Budget, approved
Account	Line as printed	FY 2025 Actuals Actual	FY 2026 Amended Amended budget	FY 2027 Budget Adopted budget	Source
	Total RevenuesTotal as printed Adds up within roundingThis total also adds lines listed under Transfers and available funds: OPERATING TRANSFERS	63,883,748	54,424,526	52,317,121	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r35` Report an error
FY 2025 Actuals: off by 1 because the book rounds each line to whole dollars.
	Total Revenues DEBT SERVICE FUND 151Total as printed Adds up within roundingThis total also adds lines listed under Transfers and available funds: OPERATING TRANSFERS	63,883,748	54,424,526	52,317,121	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r36` Report an error
FY 2025 Actuals: off by 1 because the book rounds each line to whole dollars.

Spending by department (23 lines)

Go to a heading (7)

PRINCIPAL-GENERAL GOVERNMENT
PRINCIPAL-EDUCATION
INTEREST-GENERAL GOVERNMENT
INTEREST-EDUCATION
OTHER DEBT SERV-COUNTY GOVT
OTHER DEBT SERV.-EDUCATION
Lines printed without a heading

PRINCIPAL-GENERAL GOVERNMENT (3 lines)

From: Fiscal Year 2027 Approved Budget, approved
Account	Line as printed	FY 2025 Actuals Actual	FY 2026 Amended Amended budget	FY 2027 Budget Adopted budget	Source
56010	PRINCIPAL ON BONDS	13,351,700	14,405,450	16,414,600	budget book p. 101 (opens the budget book in a new tab) Details Budget book p. 101 fetched 2026-11-08. Fact id `fy2027-approved/p101/r8` Report an error
	Other ExpendituresSubtotal as printed Adds up	13,351,700	14,405,450	16,414,600	budget book p. 101 (opens the budget book in a new tab) Details Budget book p. 101 fetched 2026-11-08. Fact id `fy2027-approved/p101/r9` Report an error
	Total PRINCIPAL-GENERAL GOVERNMENTTotal as printed Adds up	13,351,700	14,405,450	16,414,600	budget book p. 101 (opens the budget book in a new tab) Details Budget book p. 101 fetched 2026-11-08. Fact id `fy2027-approved/p101/r10` Report an error

PRINCIPAL-EDUCATION (4 lines)

From: Fiscal Year 2027 Approved Budget, approved
Account	Line as printed	FY 2025 Actuals Actual	FY 2026 Amended Amended budget	FY 2027 Budget Adopted budget	Source
56010	PRINCIPAL ON BONDS	20,393,300	19,944,550	17,670,400	budget book p. 101 (opens the budget book in a new tab) Details Budget book p. 101 fetched 2026-11-08. Fact id `fy2027-approved/p101/r12` Report an error
56120	PRINCIPAL -OTHER LOANS PAYABLE	1,247,969	1,370,816	117,648	budget book p. 101 (opens the budget book in a new tab) Details Budget book p. 101 fetched 2026-11-08. Fact id `fy2027-approved/p101/r13` Report an error
	Other ExpendituresSubtotal as printed Adds up	21,641,269	21,315,366	17,788,048	budget book p. 101 (opens the budget book in a new tab) Details Budget book p. 101 fetched 2026-11-08. Fact id `fy2027-approved/p101/r14` Report an error
	Total PRINCIPAL-EDUCATIONTotal as printed Adds up	21,641,269	21,315,366	17,788,048	budget book p. 101 (opens the budget book in a new tab) Details Budget book p. 101 fetched 2026-11-08. Fact id `fy2027-approved/p101/r15` Report an error

INTEREST-GENERAL GOVERNMENT (3 lines)

From: Fiscal Year 2027 Approved Budget, approved
Account	Line as printed	FY 2025 Actuals Actual	FY 2026 Amended Amended budget	FY 2027 Budget Adopted budget	Source
56030	INTEREST ON BONDS	10,165,355	9,593,754	10,693,296	budget book p. 101 (opens the budget book in a new tab) Details Budget book p. 101 fetched 2026-11-08. Fact id `fy2027-approved/p101/r17` Report an error
	Other ExpendituresSubtotal as printed Adds up	10,165,355	9,593,754	10,693,296	budget book p. 101 (opens the budget book in a new tab) Details Budget book p. 101 fetched 2026-11-08. Fact id `fy2027-approved/p101/r18` Report an error
	Total INTEREST-GENERAL GOVERNMENTTotal as printed Adds up	10,165,355	9,593,754	10,693,296	budget book p. 101 (opens the budget book in a new tab) Details Budget book p. 101 fetched 2026-11-08. Fact id `fy2027-approved/p101/r19` Report an error

INTEREST-EDUCATION (4 lines)

From: Fiscal Year 2027 Approved Budget, approved
Account	Line as printed	FY 2025 Actuals Actual	FY 2026 Amended Amended budget	FY 2027 Budget Adopted budget	Source
56030	INTEREST ON BONDS	10,079,741	9,214,343	9,106,701	budget book p. 101 (opens the budget book in a new tab) Details Budget book p. 101 fetched 2026-11-08. Fact id `fy2027-approved/p101/r21` Report an error
56130	INTEREST -OTHER LOANS PAYABLES	303,000	303,000	25,250	budget book p. 101 (opens the budget book in a new tab) Details Budget book p. 101 fetched 2026-11-08. Fact id `fy2027-approved/p101/r22` Report an error
	Other ExpendituresSubtotal as printed Adds up	10,382,741	9,517,343	9,131,951	budget book p. 101 (opens the budget book in a new tab) Details Budget book p. 101 fetched 2026-11-08. Fact id `fy2027-approved/p101/r23` Report an error
	Total INTEREST-EDUCATIONTotal as printed Adds up	10,382,741	9,517,343	9,131,951	budget book p. 101 (opens the budget book in a new tab) Details Budget book p. 101 fetched 2026-11-08. Fact id `fy2027-approved/p101/r24` Report an error

OTHER DEBT SERV-COUNTY GOVT (4 lines)

From: Fiscal Year 2027 Approved Budget, approved
Account	Line as printed	FY 2025 Actuals Actual	FY 2026 Amended Amended budget	FY 2027 Budget Adopted budget	Source
55100	TRUSTEE'S COMMISSION	381,060	400,000	400,000	budget book p. 101 (opens the budget book in a new tab) Details Budget book p. 101 fetched 2026-11-08. Fact id `fy2027-approved/p101/r26` Report an error
56990	OTHER DEBT SERVICE	3,748	4,500	4,500	budget book p. 101 (opens the budget book in a new tab) Details Budget book p. 101 fetched 2026-11-08. Fact id `fy2027-approved/p101/r27` Report an error
	Other ExpendituresSubtotal as printed Adds up	384,808	404,500	404,500	budget book p. 101 (opens the budget book in a new tab) Details Budget book p. 101 fetched 2026-11-08. Fact id `fy2027-approved/p101/r28` Report an error
	Total OTHER DEBT SERV-COUNTY GOVTTotal as printed Adds up	384,808	404,500	404,500	budget book p. 101 (opens the budget book in a new tab) Details Budget book p. 101 fetched 2026-11-08. Fact id `fy2027-approved/p101/r29` Report an error

OTHER DEBT SERV.-EDUCATION (4 lines)

From: Fiscal Year 2027 Approved Budget, approved
Account	Line as printed	FY 2025 Actuals Actual	FY 2026 Amended Amended budget	FY 2027 Budget Adopted budget	Source
55100	TRUSTEE'S COMMISSION	465,740	475,000	475,000	budget book p. 101 (opens the budget book in a new tab) Details Budget book p. 101 fetched 2026-11-08. Fact id `fy2027-approved/p101/r31` Report an error
56990	OTHER DEBT SERVICE	25,042	28,000	28,000	budget book p. 101 (opens the budget book in a new tab) Details Budget book p. 101 fetched 2026-11-08. Fact id `fy2027-approved/p101/r32` Report an error
	Other ExpendituresSubtotal as printed Adds up	490,782	503,000	503,000	budget book p. 101 (opens the budget book in a new tab) Details Budget book p. 101 fetched 2026-11-08. Fact id `fy2027-approved/p101/r33` Report an error
	Total OTHER DEBT SERV.-EDUCATIONTotal as printed Adds up	490,782	503,000	503,000	budget book p. 101 (opens the budget book in a new tab) Details Budget book p. 101 fetched 2026-11-08. Fact id `fy2027-approved/p101/r34` Report an error

Lines printed without a heading (1 line)

From: Fiscal Year 2027 Approved Budget, approved
Account	Line as printed	FY 2025 Actuals Actual	FY 2026 Amended Amended budget	FY 2027 Budget Adopted budget	Source
	Total Expenditures DEBT SERVICE FUND 151Total as printed Adds up	56,416,655	55,739,413	54,935,395	budget book p. 101 (opens the budget book in a new tab) Details Budget book p. 101 fetched 2026-11-08. Fact id `fy2027-approved/p101/r35` Report an error

Transfers and available funds (5 lines)

Go to a heading (2)

Lines printed without a heading
Other Sources (Non-Revenue)

Lines printed without a heading (3 lines)

From: Fiscal Year 2027 Approved Budget, approved
Line as printed	FY 2025 Actuals Actual	FY 2026 Amended Budget Amended budget	FY 2026 Projections Projected	FY 2027 Budget Adopted budget	Source
Estimated Beginning Fund Balance July 1	32,529,742	39,996,835	39,996,835	33,256,801	budget book p. 97 (opens the budget book in a new tab) Details Budget book p. 97 fetched 2026-11-08. Fact id `fy2027-approved/p97/r24` Report an error
Estimated Ending Fund Balance June 30	39,996,835	38,681,948	33,256,801	30,638,527	budget book p. 97 (opens the budget book in a new tab) Details Budget book p. 97 fetched 2026-11-08. Fact id `fy2027-approved/p97/r25` Report an error
Estimated Restricted Fund Balance June 30	39,996,835	38,681,948	33,256,801	30,638,527	budget book p. 97 (opens the budget book in a new tab) Details Budget book p. 97 fetched 2026-11-08. Fact id `fy2027-approved/p97/r26` Report an error

Other Sources (Non-Revenue) (2 lines)

From: Fiscal Year 2027 Approved Budget, approved
Account	Line as printed	FY 2025 Actuals Actual	FY 2026 Amended Amended budget	FY 2027 Budget Adopted budget	Source
49800	OPERATING TRANSFERS	6,721,226	7,433,771	3,498,172	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r33` Report an error
	Total Other Sources (Non-Revenue)Total as printed Adds up	6,721,226	7,433,771	3,498,172	budget book p. 99 (opens the budget book in a new tab) Details Budget book p. 99 fetched 2026-11-08. Fact id `fy2027-approved/p99/r34` Report an error

2024-2025 Approved Budget

Revenue by source (24 lines)

Go to a heading (4)

Taxes
Other Local Revenues
Federal Government
Lines printed without a heading

Taxes (15 lines)

From: 2024-2025 Approved Budget, approved
Account	Line as printed	FY 23 Actuals Actual	FY 24 Amended Amended budget	FY 25 Projection Adopted budget	Source
40110	CURRENT PROPERTY TAX	39,281,999	32,880,000	40,230,000	budget book p. 90 (opens the budget book in a new tab) Details Budget book p. 90 fetched 2026-11-08. Fact id `fy2025-approved/p90/r8` Report an error
40120	TRUSTEE'S COLLECTIONS - PYR	410,636	600,000	600,000	budget book p. 90 (opens the budget book in a new tab) Details Budget book p. 90 fetched 2026-11-08. Fact id `fy2025-approved/p90/r9` Report an error
40125	TRUSTEE COLLECTIONS - BANKRUPT	35,317	25,000	25,000	budget book p. 90 (opens the budget book in a new tab) Details Budget book p. 90 fetched 2026-11-08. Fact id `fy2025-approved/p90/r10` Report an error
40130	CIRCUIT/CHANCERY COLLECT-PYR	301,227	250,000	250,000	budget book p. 90 (opens the budget book in a new tab) Details Budget book p. 90 fetched 2026-11-08. Fact id `fy2025-approved/p90/r11` Report an error
40140	INTEREST & PENALTY	189,242	200,000	200,000	budget book p. 90 (opens the budget book in a new tab) Details Budget book p. 90 fetched 2026-11-08. Fact id `fy2025-approved/p90/r12` Report an error
40163	PMTS IN LIEU OF TAXES - OTHER GOOGLE PILOT	-	-	1,350,000	budget book p. 90 (opens the budget book in a new tab) Details Budget book p. 90 fetched 2026-11-08. Fact id `fy2025-approved/p90/r13` Report an error
40163	PMTS IN LIEU OF TAXES - OTHER LG - PILOT	385,579	385,579	595,868	budget book p. 90 (opens the budget book in a new tab) Details Budget book p. 90 fetched 2026-11-08. Fact id `fy2025-approved/p90/r14` Report an error
40163	PMTS IN LIEU OF TAXES - OTHER HANKOOK	255,354	255,354	109,747	budget book p. 90 (opens the budget book in a new tab) Details Budget book p. 90 fetched 2026-11-08. Fact id `fy2025-approved/p90/r15` Report an error
40210	LOCAL OPTION SALES TAX	708,256	600,000	600,000	budget book p. 90 (opens the budget book in a new tab) Details Budget book p. 90 fetched 2026-11-08. Fact id `fy2025-approved/p90/r16` Report an error
40250	LITIGATION TAX - GENERAL	378,412	300,000	300,000	budget book p. 90 (opens the budget book in a new tab) Details Budget book p. 90 fetched 2026-11-08. Fact id `fy2025-approved/p90/r17` Report an error
40266	LITIGATION TAX-JAIL/WH/CH	407,304	320,000	320,000	budget book p. 90 (opens the budget book in a new tab) Details Budget book p. 90 fetched 2026-11-08. Fact id `fy2025-approved/p90/r18` Report an error
40270	BUSINESS TAX	200,350	175,000	175,000	budget book p. 90 (opens the budget book in a new tab) Details Budget book p. 90 fetched 2026-11-08. Fact id `fy2025-approved/p90/r19` Report an error
40285	ADEQUATE FACILITIES TAX	2,722,000	2,200,000	2,100,000	budget book p. 90 (opens the budget book in a new tab) Details Budget book p. 90 fetched 2026-11-08. Fact id `fy2025-approved/p90/r20` Report an error
40320	BANK EXCISE TAX	257,972	175,000	175,000	budget book p. 90 (opens the budget book in a new tab) Details Budget book p. 90 fetched 2026-11-08. Fact id `fy2025-approved/p90/r21` Report an error
	Total TaxesTotal as printed Adds up	45,533,648	38,365,933	47,030,615	budget book p. 90 (opens the budget book in a new tab) Details Budget book p. 90 fetched 2026-11-08. Fact id `fy2025-approved/p90/r22` Report an error

Other Local Revenues (6 lines)

From: 2024-2025 Approved Budget, approved
Account	Line as printed	FY 23 Actuals Actual	FY 24 Amended Amended budget	FY 25 Projection Adopted budget	Source
44110	INTEREST EARNED	1,676,584	3,900,000	10,000,000	budget book p. 90 (opens the budget book in a new tab) Details Budget book p. 90 fetched 2026-11-08. Fact id `fy2025-approved/p90/r24` Report an error
44120	LEASE/RENTALS	-	1,000,000	-	budget book p. 90 (opens the budget book in a new tab) Details Budget book p. 90 fetched 2026-11-08. Fact id `fy2025-approved/p90/r25` Report an error
44170	MISCELLANEOUS REFUNDS	60	-	-	budget book p. 90 (opens the budget book in a new tab) Details Budget book p. 90 fetched 2026-11-08. Fact id `fy2025-approved/p90/r26` Report an error
44540	SALE OF PROPERTY	-	10,235	-	budget book p. 90 (opens the budget book in a new tab) Details Budget book p. 90 fetched 2026-11-08. Fact id `fy2025-approved/p90/r27` Report an error
44990	OTHER LOCAL REVENUES	196,324	196,324	-	budget book p. 90 (opens the budget book in a new tab) Details Budget book p. 90 fetched 2026-11-08. Fact id `fy2025-approved/p90/r28` Report an error
	Total Other Local RevenuesTotal as printed Adds up within rounding	1,872,967	5,106,559	10,000,000	budget book p. 90 (opens the budget book in a new tab) Details Budget book p. 90 fetched 2026-11-08. Fact id `fy2025-approved/p90/r29` Report an error
FY 23 Actuals: off by 1 because the book rounds each line to whole dollars.

Federal Government (1 line)

From: 2024-2025 Approved Budget, approved
Account	Line as printed	FY 23 Actuals Actual	FY 24 Amended Amended budget	FY 25 Projection Adopted budget	Source
47715	TAX CREDIT BOND REBATE	-	-	-	budget book p. 90 (opens the budget book in a new tab) Details Budget book p. 90 fetched 2026-11-08. Fact id `fy2025-approved/p90/r31` Report an error