ADAMS COUNTY, PENNSYLVANIA MANAGEMENT'S DISCUSSION AND ANALYSIS DECEMBER 31, 2025
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Net Program Expenses
Net program expenses indicate the amount of support required from taxes and other general revenues for a program of the government. In 2025 property, hotel, and per capita taxes brought in $56,295,425.
The County depended on property taxes and other general revenues to support 66% of its governmental and business-type activities in 2025. Property taxes are based on 100% of the assessed value of real property, so changes in assessed valuations directly affect tax revenue.
For General Government Administrative functions, 79% of expenses were funded through property taxes and other general revenues, with the remaining share supported by grants, fines, and court costs. In General Government Judicial, 71% of expenses were funded by property taxes and other general revenues with the balance also coming from grants, fines, and court costs. In Public Safety, property taxes and other general revenues covered 80% of costs while the remainder coming from grants and charges for services.
Public Works expenses were primarily funded through Commonwealth Liquid Fuels tax revenues and reimbursements from PennDOT for bridge Improvements. Property taxes and general revenues covered 100% of the County's Debt Service payments and 98% of Culture and Recreation costs.
Property tax and other general revenues funded 30% of Human Services and 29% of the County's contribution to Conservation and Development.