Board denies Marion Homes tax-exempt retention request, approves school capital supplemental appropriation

6689255 · October 22, 2025

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Summary

Frederick County supervisors voted to deny Marion Homes’ request to retain a tax-exempt designation pending the county’s triennial review and approved a supplemental appropriation for school capital projects totaling $2,815,185 as presented in the meeting.

The Frederick County Board of Supervisors on Wednesday voted to deny Marion Homes Inc.’s request to retain a tax-exempt designation and directed the applicant to resubmit during the county’s scheduled three-year (triennial) review in 2026.

County staff and the commissioner of the revenue are preparing proposed changes to the county code governing tax-exempt property reviews, the board heard. At the finance committee meeting, staff recommended denying Marion Homes’ current request and advising the applicant to refile in 2026 when the triennial review occurs.

A motion to deny Marion Homes’ request and return it to the applicant for resubmittal as part of the 2026 review passed on a roll-call voice vote with supervisors recorded as voting in the affirmative.

Separately, the board approved a supplemental appropriation requested by the Frederick County Public Schools’ executive director of finance. The request was presented to the board as a transfer and use of local carryforward funds from fiscal year 2025 to support the school capital asset program (CAP) and address aging facility needs including HVAC systems. The school office initially requested $3,000,100, then a board motion to approve supplemental appropriations listed $2,815,185; the board approved the appropriation for the amount stated in the motion.

“The amount represents a carry forward of unspent, unobligated surplus from the fiscal year 25 school operating fund, local funds,” a board member said during the discussion, adding that the school system intends to use the funds for the CAP program to address aging HVAC systems and other capital needs at several schools.

Supervisor Liero noted he had previously completed a conflict-of-interest review and received an opinion from the county Commonwealth’s attorney that his wife’s employment with Frederick County Public Schools did not create a conflict for voting on school matters; he then voted in favor. The board recorded unanimous affirmative votes for the appropriation.

The board did not provide further line-item detail about the projects at the meeting beyond the CAP program description; staff packets referenced HVAC replacements among possible uses.