10.A) Proposed Real Property Tax Increase   The County of Frederick proposes to increase property tax levies.   Assessment Increase: Total assessed value of real property, excluding additional assessments due to new construction or improvements to property, exceeds last year’s total assessed value of real property by 8.56 percent. Lowered Rate Necessary to Offset Increased Assessment: The tax rate which would levy the same amount of real estate tax as last year, when multiplied by the new total assessed value of real estate with the exclusions mentioned above, would be $0.567 per $100 of assessed value. This rate will be known as the “lowered tax rate”. Effective Rate Increase: The County of Frederick proposes to adopt a tax rate of $ 0.61 per $100 of assessed value. This difference between the lowered tax rate and the proposed rate would be $0.043 per $100, or 8.56 percent. This difference will be known as the “effective tax rate increase”. Individual property taxes may, however, increase at a percentage greater than or less than the above percentage. Proposed Total Budget Increase: Based on the proposed real property tax rate and changes in other revenues, the total budget of the County of Frederick will exceed last year’s by 5.17 percent.