New Carrollton's mayor and City Council last week approved a $1.7 million fiscal 1984 budget, up $70,000 from last year but holding the property tax at the current 36 cents for each $100 in assessed value--the lowest municipal tax rate in Prince George's County.

The largest share of the funds--$814,490--is allocated for salaries of the city's 45 full-time and 14 part-time employes and includes a 4 percent cost of living adjustment, City Administrator John Brunner said. That amount would also include the mayor's $3,600 annual pay and $1,800 for each of the five council members, Brunner said.

The council also set aside $470,080 to cover utilities, grass seed, plants, trees, gas, vehicle maintenance, street lighting and materials for repairing sidewalks and allocated $95,500 for debt payments.

New Carrollton also is the only municipality to contract with the county police department for extra patrols, Brunner said. Two county officers are once again assigned for city duty, and the city will pay $69,300 out of the city's $77,650 in federal revenue-sharing money to continue that service, he said.

The rest of the city's federal revenue money will be used to pay for storm drain maintenance, he said.

Other purchases budgeted are a road-salt spreader and a radio system for municipal trucks and cars, Brunner said.

While boozing and gambling is usually forbidden on public property in the city, the council decided that July 4 was an occasion that merited such pursuits, Brunner said. Thus, the members gave the city Recreation Council a waiver allowing it to hold a Beer Garden festival with bingo at Turner Field on Good Luck Road, he said.

Fireworks will follow at 9 p.m. on Beckett Field next to City Hall.