Appendix G

Property Tax Impact Analysis

■ Property Tax Analysis

■ Property Tax Impacts

■ Assessed Values by Alternative

Petit Manan Point Division

USFWS photo
Appendix G – Property Tax Analysis

G-2 Petit Manan National Wildlife Refuge Complex

Analysis of Property Tax Impacts Resulting from Service Acquisition

(in support of the Draft Comprehensive Conservation Plan and

Environmental Impact Statement)

Petit Manan National Wildlife Refuge Complex

June 30, 2003

By: Dr. Charles Colgan

Professor of Public Policy and Management

University of Southern Maine

The proposed acquisition by the U.S. Fish and Wildlife Service (Service) of Maine coastal islands

would have an effect on local property taxes as land is transferred from private taxable ownership to

public nontaxable ownership.

To analyze these impacts, the property tax value for all islands proposed for full fee simple acquisition

in the Draft Comprehensive Conservation Plan/Environmental Impact Statement (draft CCP/EIS)

management alternatives was obtained from respective town municipal records.

The loss of property tax revenues was using information on the assessed value of land and buildings

in each potentially-affected community from 2000-2003 The change in a respective town's property

tax rate (which reflects the increase in burden on other taxpayers in the town) was then calculated by

re-computing the town's mil rate based on the removal of the island from total town valuation and

property tax commitment1

.

While this analysis includes only those islands to be acquired in their entirety as a fee simple acquisition; in fact, partial purchase and conservation easements are two other types of acquisition proposed

in the draft CCP/EIS. Partial purchase would occur when the Service is not proposing to purchase an

entire island. This is proposed on larger islands (>200 acres) where the resource of concern is a high

priority bald eagle nest site. Due to the complexity of dealing with multiple landowners, typical on

larger islands, and the fact that bald eagle nest sites could be adequately protected with less area, the

Service has proposed to purchase only a protective buffer (approximately 125 acres, or 3 mile radius)

around bald eagle nest sites. The property tax implications of protecting only an area around the nest

sites, rather than the entire island, were not included in this analysis because the details of specific

locations and properties affected are not available. As such, it is important to note that the impacts to

certain towns may be higher when final decisions are made regarding partial purchases.

The second type of acquisition proposed by the Service on some islands is a conservation easement.

The details are provided in the Land Protection Plan, Appendix A of the draft CCP/EIS. Conservation

easements allow the Service to purchase development rights or other restrictive covenants without

actually purchasing title to the island. The island would remain in private ownership subject to appropriate property taxes.

1

 Data from Maine Revenue Services, Municipal Valuation Statistical Data, various years
Property Tax Analysis

Draft CCP/EIS - April, 2004 G-3

Under Federal law, a town which hosts a national wildlife refuge is entitled to annual Refuge Revenue

Sharing (RRS) payments. These payments are the greater of 75 cents per acre or 0.75% of market

value (here taken to be assessed value for property tax purposes). The exact amount of the annual

payment depends on Congressional appropriations, which in recent years have tended to be less than

the amount to fully fund the authorized level of payments. In fiscal year 2002 (FY02), actual payments were 51.89% of authorized levels. We included the benefits to towns from RRS payments in

our analysis.

Property Tax Impacts- Draft CCP/EIS Alternative A

Table G-1 shows how we estimated gross and net property tax losses for respective towns resulting

from Service acquisition of privately-owned islands proposed in Alternative A. Net property tax losses

were determined after including the estimated RRS Payments (at both full and appropriated funding

levels). Table G-1 also estimates the percentage increase in mil rates for each town from implementing Alternative A.

Overall, the property tax impacts are quite small. If all islands proposed in Alternative A are acquired

by the Service, property taxes would rise in the affected towns by approximately $31,000 an average

of 0.04% assuming RRS payments at the FY02 level. The town with the largest impact would be

Matinicus Isle Plantation, which would see a 3.5% increase in its mil rate, with the actual loss in this

town only slightly less than $3,500.
Appendix G – Property Tax Analysis

G-4 Petit Manan National Wildlife Refuge Complex

Table G-1 Property Tax Impacts from Acquisition of Privately Owned, Non-Eagle Site Islands in Alternative A

(See Attachment 1 for data on islands in each town.)

% Increase

in Property

Refuge Tax Net

Revenue Tax Loss of RRS

Number Tax Gross Sharing 52% of Net of Payments

of Assessed Tax (RRS) RRS 52% RRS (mill

County Town Islands Values Loss Payments Payments Payments rate)

Cumberland Cape Elizabeth 1 $36,400 $739 $273 $142 $597 0.00%

Harpswell 2 $180,800 $1,946 $1,356 $704 $1,242 0.02%

Cumberland Total 3 $217,200 $2,685 $1,629 $845 $1,840 0.01%

Brooklin 1 $188,100 $2,006 $1,411 $732 $1,274 0.09%

Brooksville 1 $149,000 $1,133 $1,118 $580 $554 0.05%

Deer Isle 2 $79,100 $1,147 $593 $308 $839 0.04%

Gouldsboro 1 $73,200 $1,005 $549 $285 $720 0.04%

Stonington 1 $11,400 $192 $86 $44 $147 0.01%

Swans Island 1 $42,500 $702 $319 $165 $536 0.07%

Hancock Total 7 $543,300 $6,185 $4,075 $2,114 $4,071 0.04%

Knox Friendship 1 $185,500 $2,025 $1,391 $722 $1,304 0.11%

Matinicus Isle 4 $585,860 $5,740 $4,394 $2,280 $3,460 3.44%

ME Unor Terr 2 $416,140 $2,771 $3,121 $1,620 $1,152 0.19%

North Haven 1 $10,500 $118 $79 $41 $78 0.00%

Rockport 1 $27,120 $396 $203 $106 $290 0.00%

Knox Total 9 $1,225,120 $11,051 $9,188 $4,768 $6,283 0.06%

Lincoln Boothbay 1 $1,973,500 $21,422 $14,801 $7,680 $13,741 0.32%

Bristol 1 $16,500 $147 $124 $64 $83 0.00%

Lincoln Total 2 $1,990,000 $21,569 $14,925 $7,745 $13,824 0.17%

Washington Addison 4 $122,600 $2,028 $920 $477 $1,551 0.17%

Eastport 1 $16,000 $424 $120 $62 $362 0.02%

Steuben 1 $20,000 $466 $150 $78 $388 0.04%

Washington Total 6 $158,600 $2,918 $1,190 $617 $2,301 0.07%

York Biddeford 1 $173,800 $3,516 $1,304 $676 $2,839 0.01%

Saco 1 $3,500 $74 $26 $14 $60 0.00%

York Total 2 $177,300 $3,589 $1,330 $690 $2,899 0.01%

Grand Total 29 $4,311,520 $47,997 $32,337 $16,779 $31,218 0.04%
Property Tax Impacts

Draft CCP/EIS - April, 2004 G-5

Property Tax Impacts- Draft CCP/EIS Alternative B.

Table G-2 shows how we estimated gross and net property tax losses for respective towns resulting

from Service acquisition of privately-owned islands proposed in Alternative B (The Service's Preferred Alternative). Net property tax losses were determined after including the estimated RRS Payments (at both full and appropriated funding levels). Table G-2 also estimates the percentage increase

in mil rates for each town from implementing Alternative B.

Overall, the property tax impacts are small. If all islands proposed in Alternative B are acquired by the

Service, property taxes would rise in the affected towns by approximately $130,000, an average of

0.05% assuming RRS payments at the FY02 level. The town with the largest absolute reduction in

taxes would be Kittery at $30,738; however, the Town of Frenchboro would be the most affected in

proportional terms. Data on assessed value was available for only two of the three islands proposed

for acquisition in Frenchboro. If these islands are acquired, there would be an estimated increase of

9% in Frenchboro's mil rate, with total taxes lost at $6,294 after RRS payments. The increase in the

mil rate for Frenchboro would be larger if all three islands are acquired.

Table G-2 Property Tax Impacts from Acquisition of Privately Owned, Non-Eagle Site Islands in Alternative B

(See Attachment 1 for data on islands in each town)

% Increase

in Property

Refuge Tax Net

Revenue Tax Loss of RRS

Number Tax Gross Sharing 52% of Net of Payments

of Assessed Tax (RRS) RRS 52% RRS (mill

County Town Islands Values Loss Payments Payments Payments rate)

Cumberland Cape Elizabeth 1 $36,400 $739 $273 $142 $597 0.00%

Harpswell 4 $547,100 $5,889 $4,103 $2,129 $3,760 0.06%

Portland 1 $436,800 $10,484 $3,276 $1,700 $8,785 0.01%

Yarmouth 1 $131,300 $2,863 $985 $511 $2,352 0.02%

Cumberland Total 7 $1,151,600 $19,976 $8,637 $4,482 $15,494 0.01%

Hancock Bar Harbor 2 $124,600 $1,790 $935 $485 $1,305 0.02%

Brooklin 1 $188,100 $2,006 $1,411 $732 $1,274 0.09%

Brooksville 1 $149,000 $1,133 $1,118 $580 $554 0.05%

Deer Isle 6 $586,970 $8,524 $4,415 $2,291 $6,233 0.26%

Franklin 1 $61,000 $855 $458 $237 $617 0.07%

Frenchboro 3 $546,500 $8,420 $4,099 $2,127 $6,294 9.04%

Gouldsboro 2 $151,200 $2,076 $1,134 $588 $1,487 0.08%

Sorrento 1 $95,100 $858 $713 $370 $488 0.12%

Stonington 3 $147,000 $990 $1,103 $572 $418 0.02%

Swans Island 4 $181,500 $3,001 $1,361 $706 $2,295 0.28%

Hancock Total 24 $2,230,970 $29,652 $16,745 $8,689 $20,963 0.11%

Knox Friendship 3 $256,100 $2,795 $1,921 $997 $1,799 0.15%

Isle Au Haut 1 $0 $43 $22 -$22 -0.01%

Matinicus Isle 5 $593,360 $5,811 $4,450 $2,309 $3,501 3.48%

ME Unor Terr 3 $429,640 $2,861 $3,222 $1,672 $1,189 0.20%

Muscle Ridge 1 $224,620 $1,586 $1,685 $874 $712 1.67%

North Haven 1 $10,500 $118 $79 $41 $78 0.00%

Rockport 1 $27,120 $396 $203 $106 $290 0.00%

St. George 4 $144,900 $1,754 $1,087 $564 $1,190 0.03%

Vinalhaven 2 $47,100 $565 $353 $183 $382 0.02%

Knox Total 21 $1,733,340 $15,886 $13,043 $6,768 $9,119 0.06%
Appendix G – Property Tax Analysis

G-6 Petit Manan National Wildlife Refuge Complex

Lincoln Boothbay 1 $1,973,500 $21,422 $14,801 $7,680 $13,741 0.32%

Boothbay Harbor 1 $1,749,100 $21,854 $13,118 $6,807 $15,047 0.36%

Bristol 1 $16,500 $147 $124 $64 $83 0.00%

Damariscotta 1 $73,600 $1,244 $552 $286 $958 0.03%

Lincoln Total 4 $3,812,700 $44,667 $28,596 $14,839 $29,828 0.20%

Sagadahoc Topsham 1 $4,000 $71 $30 $16 $56 0.00%

Sagadahoc Total 3 $4,000 $71 $79 $41 $30 0.00%

Waldo Islesboro 1 $113,750 $1,183 $853 $443 $741 0.03%

Waldo Total 1 $113,750 $1,183 $853 $443 $741 0.03%

Washington Addison 5 $127,400 $2,107 $956 $496 $1,612 0.18%

Beals 3 $356,800 $5,930 $2,676 $1,389 $4,542 1.22%

Cutler 1 $54,474 $861 $409 $212 $649 0.22%

Eastport 1 $16,000 $424 $120 $62 $362 0.02%

Harrington 2 $347,850 $7,246 $2,609 $1,354 $5,893 0.79%

Jonesport 1 $10,300 $210 $77 $40 $170 0.02%

Milbridge 1 $319,820 $7,306 $2,399 $1,245 $6,061 0.53%

Rocque Bluffs 3 $121,356 $1,262 $910 $472 $790 0.38%

Steuben 3 $68,000 $466 $511 $265 $201 0.02%

Washington Total 20 $1,422,000 $25,813 $10,666 $5,535 $20,278 0.28%

York Biddeford 1 $173,800 $3,516 $1,304 $676 $2,839 0.01%

Kennebunkport 1 $4,800 $64 $36 $19 $46 0.00%

Kittery 1 $2,265,900 $39,556 $16,994 $8,818 $30,738 0.26%

Saco 1 $3,500 $74 $26 $14 $60 0.00%

York Total 4 $2,448,000 $43,210 $18,360 $9,527 $33,683 0.06%

Grand Total 84 $12,916,360 $180,459 $96,979 $50,322 $130,136 0.05%

% Increase

in Property

Refuge Tax Net

Revenue Tax Loss of RRS

Number Tax Gross Sharing 52% of Net of Payments

of Assessed Tax (RRS) RRS 52% RRS (mill

County Town Islands Values Loss Payments Payments Payments rate)
Property Tax Impacts

Draft CCP/EIS - April, 2004 G-7

Property Tax Impacts- Draft CCP/EIS Alternative C

Table G-3 shows how we estimated gross and net property tax losses for respective towns resulting

from Service acquisition of privately-owned islands proposed in Alternative C. Net property tax losses

were determined after including the estimated RRS Payments (at both full and appropriated funding

levels). Table G-3 also estimates the percentage increase in mil rates for each town from implementing Alternative C.

Overall, the property tax impacts are relatively small for the region. If all islands proposed in Alternative C are acquired by the Service, property taxes would rise in the affected towns by approximately

$225,000, an average of 0.08% assuming RRS payments at the FY02 level. Similar to Alternative B,

the town with the largest absolute reduction in taxes would be Kittery at $30,738, with the Town of

Frenchboro the most affected in proportional terms. Data on assessed value was available for only two

of the three islands proposed for acquisition in Frenchboro. If these islands are acquired, there would

be an estimated increase of 9.36% in Frenchboro's mil rate, with total taxes lost at $6,517 after RRS

payments. The increase in the mil rate for Frenchboro would be larger if all three islands are acquired.

Table G-3 Property Tax Impacts from Acquisition of Privately Owned, Non-Eagle Site Islands in Alternative C

(See Attachment 1 for data on islands in each town.)

% Increase

in Property

Refuge Tax Net

Revenue Tax Loss of RRS

Number Tax Gross Sharing 52% of Net of Payments

of Assessed Tax (RRS) RRS 52% RRS (mill

County Town Islands Values Loss Payments Payments Payments rate)

Cumberland Cape Elizabeth 1 $36,400 $739 $273 $142 $597 0.00%

Freeport 2 $359,900 $6,876 $2,699 $1,401 $5,475 0.04%

Harpswell 4 $547,100 $5,889 $4,103 $2,129 $3,760 0.06%

Portland 1 $436,800 $10,484 $3,276 $1,700 $8,785 0.01%

Yarmouth 1 $131,300 $2,863 $985 $511 $2,352 0.02%

Cumberland Total 9 $1,511,500 $26,851 $11,336 $5,882 $20,969 0.02%

Hancock Bar Harbor 3 $181,200 $2,602 $1,359 $705 $1,897 0.02%

Brooklin 1 $188,100 $2,006 $1,411 $732 $1,274 0.09%

Brooksville 2 $161,100 $1,225 $1,208 $627 $598 0.05%

Deer Isle 8 $1,005,700 $14,608 $7,555 $3,920 $10,688 0.45%

Franklin 1 $61,000 $855 $458 $237 $617 0.07%

Frenchboro 4 $568,500 $8,730 $4,264 $2,212 $6,517 9.36%

Gouldsboro 4 $1,512,000 $16,368 $11,340 $5,884 $10,484 0.58%

Hancock 1 $22,900 $231 $172 $89 $142 0.01%

Sorrento 3 $2,755,100 $27,504 $20,663 $10,722 $16,782 2.19%

Stonington 3 $147,000 $990 $1,103 $572 $418 0.02%

Swans Island 4 $181,500 $3,001 $1,361 $706 $2,295 0.28%

Winter Harbor 1 $636,500 $7,783 $4,774 $2,477 $5,306 0.73%

Hancock Total 35 $7,420,600 $85,904 $55,667 $28,886 $57,018 0.26%

Kennebec Gardiner 1 $1,800 $38 $14 $7 $31 0.00%

Kennebec Total 1 $1,800 $38 $14 $7 $31 0.00%

Knox Camden 1 $989,300 $15,985 $7,420 $3,850 $10,049 0.11%
Appendix G – Property Tax Analysis

G-8 Petit Manan National Wildlife Refuge Complex

Friendship 3 $256,100 $2,795 $1,921 $997 $1,799 0.15%

Isle Au Haut 1 $0 $43 $22 -$22 -0.01%

Matinicus Isle 5 $593,360 $5,811 $4,450 $2,309 $3,501 3.48%

ME Unor Terr 3 $429,640 $2,861 $3,222 $1,672 $1,189 0.20%

Muscle Ridge 1 $224,620 $1,586 $1,685 $874 $712 1.67%

North Haven 1 $10,500 $118 $79 $41 $78 0.00%

Owls Head 1 $315,000 $4,452 $2,363 $1,226 $3,226 0.17%

Rockport 1 $27,120 $396 $203 $106 $290 0.00%

St. George 4 $144,900 $1,754 $1,087 $564 $1,190 0.03%

Vinalhaven 6 $696,300 $8,364 $5,222 $2,710 $5,654 0.26%

Knox Total 27 $3,686,840 $44,122 $27,694 $14,370 $27,666 0.10%

Lincoln Boothbay 1 $1,973,500 $21,422 $14,801 $7,680 $13,741 0.32%

Boothbay Harbor 1 $1,749,100 $21,854 $13,118 $6,807 $15,047 0.36%

Bristol 1 $16,500 $147 $124 $64 $83 0.00%

Damariscotta 1 $73,600 $1,244 $552 $286 $958 0.03%

Southport 1 $367,800 $2,462 $2,759 $1,431 $1,030 0.08%

Lincoln Total 5 $4,180,500 $47,129 $31,355 $16,270 $30,859 0.19%

Sagadahoc Bath 2 $109,800 $2,306 $824 $427 $1,879 0.02%

Topsham 1 $4,000 $71 $30 $16 $56 0.00%

Woolwich 2 $187,700 $1,697 $1,408 $730 $967 0.04%

Sagadahoc Total 5 $301,500 $4,075 $2,310 $1,199 $2,876 0.01%

Waldo Islesboro 1 $113,750 $1,183 $853 $443 $741 0.03%

Waldo Total 1 $113,750 $1,183 $853 $443 $741 0.03%

Washington Addison 10 $924,800 $11,537 $5,221 $2,709 $8,828 0.98%

Beals 6 $417,955 $6,940 $3,135 $1,627 $5,314 1.43%

Cutler 2 $158,490 $2,508 $1,189 $617 $1,891 0.65%

Eastport 3 $402,400 $9,227 $3,018 $1,566 $7,661 0.47%

Harrington 4 $694,100 $7,350 $5,206 $2,701 $4,649 0.62%

Jonesport 5 $808,510 $16,588 $6,064 $3,147 $13,441 1.25%

Machiasport 1 $198,700 $3,151 $1,490 $773 $2,377 0.39%

ME Unor Terr 2 $60,000 $544 $450 $234 $310 N/A

Milbridge 2 $2,058,675 $7,306 $2,399 $1,245 $6,061 0.53%

Pembroke 2 $54,900 $890 $412 $214 $677 0.12%

Rocque Bluffs 3 $121,356 $1,262 $910 $472 $790 0.38%

Steuben 4 $89,000 $466 $668 $347 $119 0.01%

Machias 1 $53,200 $1,059 $399 $207 $852 0.05%

Washington Total 45 $6,042,086 $68,828 $30,560 $15,858 $52,971 0.52%

York Biddeford 1 $173,800 $3,516 $1,304 $676 $2,839 0.01%

Kennebunkport 1 $4,800 $64 $36 $19 $46 0.00%

Kittery 1 $2,265,900 $39,556 $16,994 $8,818 $30,738 0.26%

Saco 1 $3,500 $74 $26 $14 $60 0.00%

York Total 4 $2,448,000 $43,210 $18,360 $9,527 $33,683 0.06%

Grand Total 132 $25,706,576 $321,341 $178,149 $92,441 $226,814 0.08%

% Increase

in Property

Refuge Tax Net

Revenue Tax Loss of RRS

Number Tax Gross Sharing 52% of Net of Payments

of Assessed Tax (RRS) RRS 52% RRS (mill

County Town Islands Values Loss Payments Payments Payments rate)
Assessed Values By Alternative

Draft CCP/EIS - April, 2004 G-9

ATTACHMENT 1 List of Islands and Assessed Values by Alternative and County and Town

Introduction

Property tax values were obtained from municipal records either by phone or by in-person inspection

of tax records.

“CIREG” in the tables below refers to the Coastal Island Registry Number, a unique identifier for

islands given by the State of Maine Planning Office.

Bald eagle nesting islands larger than 200 acres were excluded from the tax analysis as described in

the preceding narrative. These excluded islands are presented by alternative in Tables 2B and 2C

below. No islands are excluded in Alternative A. An “N/A” in Tables 1A, 1B, and 1C below indicate

that no information was available from the town, or the town records listed the island as having no

value.

The following table shows the islands for which no property tax loss estimates were made:

Islands with No Property Tax Impact Calculations

Eagle Islands over 200 Acres

Town Island Name CI-REG

Cranberry Isles Great Cranberry 59-270

Little Cranberry 59-313

Hancock Hills Cove I 59-087

Isle Au Haut Isle Au Haut 63-230

Islesboro Isleboro 77-012

Mt. Desert Bartlett I 59-240

Swans Island Swans 59-413

Verona Verona 59-570

Vinalhaven Vinalhaven 63-160

Penobscot I 63-093

Islands Determined to be in Public/Non Profit Ownership 

Town Island Name CI-REG

Blue Hill Conary Nub 59-137

Georgetown Seguin I 73-320

Islands with Missing Valuation Data

Town Island Name CI-REG

Deer Isle Current I 59-849

Inner Porcupine I 59-799

Outer Porcupine I 59-800

Hancock Hills Cove I 59-087

Isle Au Haut Fog I 63-264

Rocque Bluffs Hope I 79-393

South Bristol Thread of Life 65-258

Steuben Bald RK 59-036 
Appendix G – Property Tax Analysis

G-10 Petit Manan National Wildlife Refuge Complex

Table 1A: Alternative A Island Assessed Values

County Town Island Name Ci-Reg 

Land & Building

Value

Cumberland Cape Elizabeth Ram I 55-521 $36,400

Harpswell LT Whaleboat I 55-282 $174,800

Turnip I 55-427 $6,000

Cumberland Total $217,200

Brooklin Mahoney I 59-933 $188,100

Brooksville Spectacle I 59-673 $149,000

Deer Isle Compass I 59-790 $17,500

Western I 59-675 $61,600

Gouldsboro Sally I 59-037 $73,200

Stonington Scraggy I 59-836 $11,400

Swans Island Gooseberry I 59-398 $42,500

Hancock Total $543,300

Knox Friendship Harbor I 63-701 $185,500

Matinicus Isle LT Green I 63-418 $19,560

63-654 $58,800

Two Bush I 63-901 $17,500

Wooden Ball I 63-917 $490,000

ME Unor Terr Large Green I 63-655 $406,640

Oak 63-421 $9,500

North Haven Mouse I 63-330 $10,500

Rockport Ram I 63-323 $27,120

Knox Total $1,225,120

Lincoln Boothbay Damariscove I 65-280 $1,973,500

Bristol Haddock 65-200 $16,500

Lincoln Total $1,990,000

Washington Addison Big Nash I/Cone 79-626 $22,400

Flat 79-621 $8,500

Nash 79-627 $90,700

The Ladle 79-632 $1,000

Eastport Spectacle I 79-132 $16,000

Steuben Eastern I 79-843 $20,000

Washington Total $158,600

York Biddeford Wood 81-015 $173,800

Saco Eagle I 81-010 $3,500

York Total $177,300
Assessed Values By Alternative

Draft CCP/EIS - April, 2004 G-11

Table 1B: Alternative B (The Services Preferred Alternative) Island 

Assessed Values 

County Town Island Name Ci-Reg 

Land & Building

Value 

Cumberland Cape Elizabeth Ram I 55-521 $36,400

Harpswell Lt Whaleboat (SE) 55-283 $67,300

LT Whaleboat I 55-282 $174,800

Ragged I 55-626 $299,000

Turnip I 55-427 $6,000

Portland House I 55-381 $436,800

Yarmouth Lanes I 55-200 $131,300

Cumberland Total $1,151,600

Hancock Bar Harbor Black 59-132 $104,200

The Twinnies (S) 59-161 $8,325

Twinnies (N) 59-160 $20,400

Blue Hill Conary Nub 59-137 Public 

Brooklin Mahoney I 59-933 $188,100

Brooksville Spectacle I 59-673 $149,000

Deer Isle Bear I 59-925 $334,870

Compass I 59-790 $17,500

Inner Porcupine I 59-799 N/A

LT Sprucehead 59-772 $173,000

Outer Porcupine I 59-800 N/A

Western I 59-675 $61,600

Franklin Buckskin I 59-110 $61,000

Frenchboro Crow I 59-448 $53,000

Harbor I 59-450 N/A

Pond I 59-347 $493,500

Gouldsboro Sally I 59-037 $73,200

Sheep I 59-039 $78,000

Sorrento Bean I 59-190 $95,100

Stonington Eastern Mark 59-956 $47,500

Scraggy I 59-836 $11,400

Shingle 59-959 $88,100

Swans Island East Sister 59-447 $128,000

Gooseberry I 59-398 $42,500

Johns I 59-351 N/A

Three Bush I 59-980 $11,000

Hancock Total $2,239,295

Knox Friendship Harbor I 63-701 $185,500

Ram I 63-731 $3,600

Sand Island 63-370 $67,000

Isle Au Haut Fog I 63-264 N/A

Matinicus Isle Little Hurricane 63-626 $7,500

LT Green I 63-418 $19,560

63-654 $58,800

Two Bush I 63-901 $17,500

Wooden Ball I 63-917 $490,000

ME Unor Terr Crow I 63-651 $13,500

Large Green I 63-655 $406,640

Oak 63-421 $9,500

Muscle Ridge Graffam I 63-634 $224,620

North Haven Mouse I 63-330 $10,500

Rockport Ram I 63-323 $27,120
Appendix G – Property Tax Analysis

G-12 Petit Manan National Wildlife Refuge Complex

Table 1B: Alternative B (The Services Preferred Alternative) Island 

Assessed Values 

County Town Island Name Ci-Reg 

Land & Building

Value 

St. George Bar I 63-802 $66,900

Hart I 63-833 $89,400

The Brothers (C) 63-580 $26,000

The Brothers (N) 63-579 $26,000

The Brothers (S) 63-581 $26,000

Vinalhaven Crane I (S) 63-505 $37,700

Green Ledge 63-135 $9,400

Knox Total $1,822,740

Lincoln Boothbay Damariscove I 65-280 $1,973,500

Boothbay Harbor Fisherman 65-274 $1,749,100

Bristol Haddock 65-200 $16,500

Damariscotta Hog I 65-109 $73,600

South Bristol Thread of Life 65-258 N/A

Lincoln Total $3,812,700

Sagadahoc Georgetown Seguin I 73-320 Non-profit 

Ownership

Phippsburg Fuller RK 73-308 N/A

Topsham Freyee I (W) 73-030 $4,000

Sagadahoc Total $4,000

Waldo Islesboro Ram I 77-045 $113,750

Waldo Total $113,750

Washington Addison Big Nash I/Cone 79-626 $22,400

Duck Ledge I 79-412 $4,800

Flat 79-621 $8,500

Nash 79-627 $90,700

The Ladle 79-632 $1,000

Beals Big Ram I 79-601 $126,000

Fisherman 79-694 $204,000

Outer Ram I 79-602 $26,800

Cutler Cape Wash I 79-297 $54,474

Eastport Spectacle I 79-132 $16,000

Harrington Jordans Delight 79-922 $283,100

Strout I 79-763 $149,800

Trafton I 79-909 $198,050

Jonesport Sheep I 79-514 $10,300

Milbridge Pinkham I 79-787 $319,820

Rocque Bluffs Fellows I 79-464 $105,315

Hope I 79-393 N/A

LT Ram I 79-462 $16,041

Steuben Bald RK 59-036 N/A

Eastern I 79-843 $20,000

Sheep I 79-835 $48,000

Washington Total $1,705,100

York Biddeford Wood 81-015 $173,800

Kennebunkport Folly I 81-101 $4,800

Kittery Appledore I 81-191 $2,265,900

Duck I 81-181 $25,100

Saco Eagle I 81-010 $3,500

York Total $2,473,100
Assessed Values By Alternative

Draft CCP/EIS - April, 2004 G-13

Table 1C: Alternative C Island Assessed Values 

County Town Island Name Ci-Reg Land & Building Value

Cumberland Cape Elizabeth Ram I 55-521 $36,400

Freeport Sow and Pigs 55-245 $152,800

Williams I 55-295 $207,100

Harpswell Lt Whaleboat (SE) 55-283 $67,300

LT Whaleboat I 55-282 $174,800

Ragged I 55-626 $299,000

Turnip I 55-427 $6,000

Portland House I 55-381 $436,800

Yarmouth Lanes I 55-200 $131,300

Cumberland Total $1,511,500

Hancock Bar Harbor Black 59-132 $104,200

Jed I 59-136 $56,600

Twinnies (N) 59-160 $20,400

Blue Hill Conary Nub 59-137 Public Ownership

Brooklin Mahoney I 59-933 $188,100

Brooksville Bear Head I 59-596 $12,100

Spectacle I 59-673 $149,000

Cranberry Isles Great Cranberry 59-270 Eagle Island > 200 

Little Cranberry 59-313 Eagle Island > 200 

Deer Isle Beach I 59-687 $376,230

Bear I 59-925 $334,870

Compass I 59-790 $17,500

Current I 59-849 $42,500

Inner Porcupine I 59-799 N/A

LT Sprucehead 59-772 $173,000

Outer Porcupine I 59-800 N/A

Western I 59-675 $61,600

Franklin Buckskin I 59-110 $61,000

Frenchboro Crow I 59-448 $53,000

Harbor I 59-450 N/A

LT Black I 59-443 $22,000

Pond I 59-347 $493,500

Gouldsboro Porcupine I 59-198 $121,300

Sally I 59-037 $73,200

Sheep I 59-039 $78,000

Stave 59-180 $1,239,500

Hancock Kilkenny Cove I 59-089 $22,900

Mt. Desert Bartlett I 59-240 Eagle Island > 200 

Sorrento Bean I 59-190 $95,100

Calf I 59-177 $541,000

Treasure I 59-170 $2,119,000

Stonington Eastern Mark 59-956 $47,500

Scraggy I 59-836 $11,400

Shingle 59-959 $88,100

Swans Island East Sister 59-447 $128,000

Gooseberry I 59-398 $42,500

Johns I 59-351 N/A

Swans 59-413 Eagle Island > 200 

Three Bush I 59-980 $11,000

Verona Verona 59-570 Eagle Island > 200 

Winter Harbor Ironbound I 59-182 $636,500

Hancock Total $7,420,600
Appendix G – Property Tax Analysis

G-14 Petit Manan National Wildlife Refuge Complex

Table 1C: Alternative C Island Assessed Values 

County Town Island Name Ci-Reg Land & Building Value

Kennebec Gardiner Nehumkeag I 61-002 $1,800

Kennebec Total $1,800

Knox Camden Curtis I 63-313 $989,300

Friendship Harbor I 63-701 $185,500

Ram I 63-731 $3,600

Sand Island 63-370 $67,000

Isle Au Haut Fog I 63-264 N/A

Isle Au Haut 63-230 Eagle Island > 200 

Matinicus Isle Little Hurricane 63-626 $7,500

LT Green I 63-418 $19,560

63-654 $58,800

Two Bush I 63-901 $17,500

Wooden Ball I 63-917 $490,000

ME Unor Terr Crow I 63-651 $13,500

Large Green I 63-655 $406,640

Oak 63-421 $9,500

Muscle Ridge Graffam I 63-634 $224,620

North Haven Mouse I 63-330 $10,500

Owls Head Sheep I 63-393 $315,000

Rockport Ram I 63-323 $27,120

St. George Bar I 63-802 $66,900

The Brothers (C) 63-580 $26,000

The Brothers (N) 63-579 $26,000

The Brothers (S) 63-581 $26,000

Vinalhaven Bluff Head 63-079 $96,400

Crane I (N)* 63-501 $253,200

Crane I (S) 63-505 $37,700

Green Ledge 63-135 $9,400

Neck I 63-081 $180,700

Penobscot I (Eagle 

site) 

63-093 $530,500 

Spectacle I 63-503 $118,900

Vinalhaven 63-160 Eagle Island > 200 

Knox Total $4,217,340

Lincoln Boothbay Damariscove I 65-280 $1,973,500

Boothbay Harbor Fisherman 65-274 $1,749,100

Bristol Haddock 65-200 $16,500

Damariscotta Hog I 65-109 $73,600

South Bristol Thread of Life 65-258 N/A

Southport Green I 65-423 $367,800

Lincoln Total $4,180,500

Sagadahoc Bath Crawford I 73-072 $109,800

Stoney 73-065 Eagle Island > 200 

Georgetown Seguin I 73-320 Non-Profit Ownership

Phippsburg Fuller RK 73-308 N/A

Topsham Freyee I (W) 73-030 $4,000

Woolwich Lt Lines 73-090 $67,400

Thorne I 73-067 $120,300

Sagadahoc Total $301,500

Waldo Islesboro Isleboro 77-012 $256,150,000

Ram I 77-045 $113,750

Waldo Total $256,263,750
Assessed Values By Alternative

Draft CCP/EIS - April, 2004 G-15

Table 1C: Alternative C Island Assessed Values 

County Town Island Name Ci-Reg Land & Building Value

Washington Addison Big Nash I/Cone 79-626 $22,400

Duck Ledge I 79-412 $4,800

Flat 79-621 $8,500

Hardwood I 79-410 $199,600

Lower Birch I 79-742 $249,900

Nash 79-627 $90,700

Plummer I (W) 79-635 $147,200

Ram I 79-623 $91,000

The Ladle 79-632 $1,000

Toms I (N) 79-610 $109,700

Beals Big Ram I 79-601 $126,000

Fisherman 79-694 $204,000

French House 79-523 $29,600

Mink I 79-679 $20,000

Outer Ram I 79-602 $26,800

Pig 79-520 $11,555

Cutler Cape Wash I 79-297 $54,474

Lt River 79-304 $104,016

Eastport Matthews I 79-128 $56,000

Spectacle I 79-132 $16,000

Treat I 79-370 $330,400

Harrington Foster I 79-789 $341,250

Ripley I 79-778 $5,000

Strout I 79-763 $149,800

Trafton I 79-909 $198,050

Jonesport Anguilla I 79-574 $2,205

Double Shot 79-580 $1,930

Lt Spruce 79-481 $5,775

Rocque I (Eagle site) 79-475 $788,300

Sheep I 79-514 $10,300

Machiasport Bar I 79-291 $198,700

ME Unor Terr Freds I 79-193 $44,000

Gooseberry I 79-219 $16,000

Milbridge Bar I 79-820 $1,738,855

Pinkham I 79-787 $319,820

Pembroke Sams 59-587 $10,000

Wilbur Neck (N) 79-081 $44,900

Rocque Bluffs Fellows I 79-464 $105,315

Hope I 79-393 N/A

LT Ram I 79-462 $16,041

Steuben Bald RK 59-036 N/A

Eastern I 79-843 $20,000

Pop I 79-832 $21,000

Sheep I 79-835 $48,000

Machias Yellow Head I 79-290 $53,200

Washington Total $6,042,086

York Biddeford Wood 81-015 $173,800

Kennebunkport Folly I 81-101 $4,800

Kittery Appledore I 81-191 $2,265,900

Saco Eagle I 81-010 $3,500

York Total $2,448,000

Grand Total $282,387,076