Finance Committee — Portland, ME
Date: 2025-09-11
Time: 17:00

Remote Finance Committee MEMBERS
Meeting Agenda Councilor April Fournier, Chair
Thursday, September 11, 2025 Councilor Benjamin Grant
 Councilor Wesley Pelletier
5:00 PM
 Mayor Mark Dion (Ex-Officio)


Remote via ZOOM

 PUBLIC COMMENT INFORMATION

 To submit written public comment on an agenda item for which public comment is
 being accepted, email finance@portlandmaine.gov. Submissions must be received by
 12:00 pm the day before the Finance Committee meeting to guarantee their inclusion
 in the agenda packet. All submissions must include the commenter's name and legal
 address. To help ensure your comment is submitted for the correct item, please
 include the name of the agenda item (see below).
 ZOOM MEETING INFORMATION

 This meeting will take place remotely using Zoom. This meeting will be held
 remotely pursuant to the Remote Meeting Policy adopted by the Portland City
 Council. Allow your computer to install the free Zoom app to get the best meeting
 experience. If you are not able to attend live, a recording will be available in the
 Agenda Center following the meeting. For agenda items where public comment is
 scheduled, you will need to use the "raise your hand" feature. To raise your hand via
 the telephone, please hit *9. You will be unmuted by the host when it is time for
 public comment.
 Join from PC, Mac, iPad, or Android:
 https://portlandmaine-
 gov.zoom.us/j/82625199151?pwd=MVbpGmepK1v02YIJcbIcacxzvVGOKf.1
 Passcode:657888

 Phone one-tap:
 +19292056099,,82625199151#,,,,*657888# US (New York)
 +13017158592,,82625199151#,,,,*657888# US (Washington DC)

 Join via audio:
 +1 929 205 6099 US (New York)
 +1 305 224 1968 US
 +1 312 626 6799 US (Chicago)
 Webinar ID: 826 2519 9151
 International numbers available: https://portlandmaine-gov.zoom.us/u/kdYiHSqX5x
 1. Introductions

 2. FY26 Tax Rate and Tax Billing Updates



 1
 Earlier this month, the City Assessor completed the tax commitment and set the mill rate for
 FY26 at $11.98. This is an approximately 25% decrease from the projected FY26 pre-
 revaluation mill rate of $16.05. The City has also set FY26 property tax due dates. Payments
 are due on October 17, 2025 and March 20, 2026. Paper copies of tax bills are being prepared
 for mailing this month. At the current meeting, the City Finance Director will discuss the
 FY26 mill rate and provide some updates on the tax billing process. This is a discussion item
 only; no action is currently scheduled.
3. Review of Portland Senior Tax Equity Program (PSTEP) - History and Expansion
Discussion

 In 2017, in an effort to help ease the burden of rising housing costs for the City's low income
 seniors, the City Finance Committee examined and recommended a Portland Senior Tax
 Equity Program (“P-STEP”). The program has been codified within Chapter 2 of Portland
 City Code and was modeled after similar senior tax relief programs in other local
 municipalities. The Portland program is the broadest in the region and includes the lowest
 age limit for qualification (62), no income restrictions beyond qualification for a tax credit
 under the Maine Property Tax Fairness Credit program, and has no restrictions based on
 length of residency or the homestead exemption. Expansion of the Portland Senior Tax Equity
 program was added to the annual Finance Committee work plan after being requested by
 several current City Councilors. Furthermore, the program needs to be expanded to ensure all
 applicants receive their full amount due in future fiscal years. At the current meeting, staff will
 review options for expansion. This is a discussion item only; no action will be taken at the
 current meeting.
4. Review of Portland Draft Payment-in-Lieu-of-Taxes Policy (PILOT)

 The City’s Finance Committee (and other Council Committees) have explored a
 PILOT policy for Portland at several points in time over the last several years. At the
 current meeting, staff will review the latest draft of the PILOT policy and discuss
 changes incorporated based on constituent feedback and best practices in other
 municipalities. This is a discussion item only; no action will be taken at the current
 meeting.
5. Future Meeting Dates / Topics


 a. To Be Discussed at Meeting

6. Adjournment




 2

Remote Finance Committee MEMBERS
Meeting Agenda Councilor April Fournier, Chair
Thursday, September 11, 2025 Councilor Benjamin Grant
 Councilor Wesley Pelletier
5:00 PM
 Mayor Mark Dion (Ex-Officio)


Remote via ZOOM

 PUBLIC COMMENT INFORMATION

 To submit written public comment on an agenda item for which public comment is
 being accepted, email finance@portlandmaine.gov. Submissions must be received by
 12:00 pm the day before the Finance Committee meeting to guarantee their inclusion
 in the agenda packet. All submissions must include the commenter's name and legal
 address. To help ensure your comment is submitted for the correct item, please
 include the name of the agenda item (see below).
 ZOOM MEETING INFORMATION

 This meeting will take place remotely using Zoom. This meeting will be held
 remotely pursuant to the Remote Meeting Policy adopted by the Portland City
 Council. Allow your computer to install the free Zoom app to get the best meeting
 experience. If you are not able to attend live, a recording will be available in the
 Agenda Center following the meeting. For agenda items where public comment is
 scheduled, you will need to use the "raise your hand" feature. To raise your hand via
 the telephone, please hit *9. You will be unmuted by the host when it is time for
 public comment.
 Join from PC, Mac, iPad, or Android:
 https://portlandmaine-
 gov.zoom.us/j/82625199151?pwd=MVbpGmepK1v02YIJcbIcacxzvVGOKf.1
 Passcode:657888

 Phone one-tap:
 +19292056099,,82625199151#,,,,*657888# US (New York)
 +13017158592,,82625199151#,,,,*657888# US (Washington DC)

 Join via audio:
 +1 929 205 6099 US (New York)
 +1 305 224 1968 US
 +1 312 626 6799 US (Chicago)
 Webinar ID: 826 2519 9151
 International numbers available: https://portlandmaine-gov.zoom.us/u/kdYiHSqX5x
 1. Introductions

 2. FY26 Tax Rate and Tax Billing Updates



 1

 Page 1
 Earlier this month, the City Assessor completed the tax commitment and set the mill rate for
 FY26 at $11.98. This is an approximately 25% decrease from the projected FY26 pre-
 revaluation mill rate of $16.05. The City has also set FY26 property tax due dates. Payments
 are due on October 17, 2025 and March 20, 2026. Paper copies of tax bills are being prepared
 for mailing this month. At the current meeting, the City Finance Director will discuss the
 FY26 mill rate and provide some updates on the tax billing process. This is a discussion item
 only; no action is currently scheduled.
3. Review of Portland Senior Tax Equity Program (PSTEP) - History and Expansion
Discussion

 In 2017, in an effort to help ease the burden of rising housing costs for the City's low income
 seniors, the City Finance Committee examined and recommended a Portland Senior Tax
 Equity Program (“P-STEP”). The program has been codified within Chapter 2 of Portland
 City Code and was modeled after similar senior tax relief programs in other local
 municipalities. The Portland program is the broadest in the region and includes the lowest
 age limit for qualification (62), no income restrictions beyond qualification for a tax credit
 under the Maine Property Tax Fairness Credit program, and has no restrictions based on
 length of residency or the homestead exemption. Expansion of the Portland Senior Tax Equity
 program was added to the annual Finance Committee work plan after being requested by
 several current City Councilors. Furthermore, the program needs to be expanded to ensure all
 applicants receive their full amount due in future fiscal years. At the current meeting, staff will
 review options for expansion. This is a discussion item only; no action will be taken at the
 current meeting.
4. Review of Portland Draft Payment-in-Lieu-of-Taxes Policy (PILOT)

 The City’s Finance Committee (and other Council Committees) have explored a
 PILOT policy for Portland at several points in time over the last several years. At the
 current meeting, staff will review the latest draft of the PILOT policy and discuss
 changes incorporated based on constituent feedback and best practices in other
 municipalities. This is a discussion item only; no action will be taken at the current
 meeting.
5. Future Meeting Dates / Topics


 a. To Be Discussed at Meeting

6. Adjournment




 2

 Page 2
FY26 Tax Rate and Tax Levy Updates
 (Plus FY27 Early Primer)
 City of Portland, Maine




 Presentation to Finance Committee - September 11, 2025
 Page 3
AGENDA
 ● FY26 Tax Rate and Tax Levy
 Updates (Plus FY27 Early Primer)


 ● P-STEP Program Review


 ● PILOT Policy Discussion and
 Committee Next Steps


 Page 4
FY26 Tax Rate and Tax Levy Updates




 Page 5
Budgeting Basics Revisited - Tax Levy vs Tax Rate
TAX LEVY: The City Council sets the tax levy, not the tax rate. The City tax
levy is the amount of property taxes required to be collected from
Portland property taxpayers to fund municipal operations. The tax levy for
FY26 was approved by the City Council in June at $243,152,498.

TAX RATE (aka MILL RATE): The City Assessor uses the property tax levy
approved by the City Council and uses the total taxable valuation of the
City during the tax commitment process to come up with the final tax rate
(also known as the mill rate or the millage rate). The tax rate represents
the amount of taxes payable per $1000 of assessed property value. The
commitment process usually occurs in midsummer. The process
is now complete and the tax rate for FY26 is $11.98.
 Page 6
 5 Year Tax Levy History
The City Council has approved tax levy increases of approximately $53M
since FY22 (a 28% increase over the five year period).




The FY25 to FY26 tax levy increase of approximately $15.8M (7%)
would have been in excess of $30M if not for the use of $15M+
in one time funds (fund balance / debt
 Page service
 7 reserves).
5 Year Tax Rate History
● Due to rising valuations and revaluation in the City, the tax rate has
  decreased from $12.99 to $11.98 over the last five years.
● However, as noted on the previous slide, actual total property taxes
  (the Tax Levy) rose by $53M overall despite the drops in the tax rate.
● From FY25 to FY26 tax rate dropped by approximately 25% after
  completion of the FY26 revaluation.




 Page 8
Assessment Data from City Tax Assessor
“Total Taxable Value”

 Each year the City Tax Assessor
 commits property taxes based on the
 total taxable property value in the City
 of Portland. Total taxable property
 value refers to the dollar amount of all
 property value that is subject to
 property taxes after all eligible
 exemptions and deductions have been
 applied. This ﬁgure rose signiﬁcantly in
 FY26 as a result of the most recent
 property revaluation.

 FY25 Total Taxable Value: $15,153,264,507
 FY26 Total Taxable Value:
 $20,099,365,123
 Total Taxable Value Increase:
 Page 9 $4,964,100,616
 Assessment Data from City Tax Assessor
 “Median Home Value”
The median is defined as the middle number in a sorted list of numbers. To
find the median, you arrange the data points from smallest to largest and
identify the central number. When we arrange all of the values of the
taxable homes in the City, the median home value (the central number in
our list) rose significantly as a result of the revaluation:

Median Home Value (pre-revaluation): $396,700
Median Home Value (post-revaluation): $566,600

Increase ($): $169,900
Increase (%): 42.8%

 Page 10
 Assessment Data from City Tax Assessor:
 Property Tax on Median Home FY25 to FY26
Using the FY25 and FY26 median home values and property tax rates, we
can calculate the increase in annual property tax bill for a median home.

FY25 Median Home Value: $396,700
FY25 Tax Rate: $15.01
FY25 Median Home Tax Bill: ($369,700/1000) * $15.01 = $5,954

FY26 Median Home Value: $566,600
FY26 Tax Rate: $11.98
FY26 Median Home Tax Bill: ($566,600/1000) * $15.01 = $6,788

Property taxes on a median valued home in Portland
increased by $834 (14%) from FY25 to FY26
 Page 11
Additional Breakdown: FY26 Property Tax Increase
The median property tax bill in FY25 was $5,954

We can calculate that $415 of the $834 increase in a median property tax bill was
due to Council action (FY26 budget, voting to increase the property tax levy by
$15.8M (6.965%) from $227.3M to $243.1M).

$5,954 median home value * 6.965% tax increase = $415
School tax levy increase = $205 of the $415
City tax levy increase = $192 of the $415
County tax levy increase = $18 of the $415

Remaining $419 increase due to other factors, most notably a
value shift from commercial property toPage
 residential
 12
 property.
 Affordability - City Council Priority for 2026?
With a 14% increase on median homeowner property taxes in FY26, “Affordability” will
be under heavy consideration as one of the 2026 City Council Common Goals.

A broader affordability objective has not been part of City Council Common Goals since
FY22. Council agreed in late 2021 to “Adopt a budget that factors in the capacity of City
staff to do the work, taxpayers to pay for it, and its effects on small businesses.”

Staff will seek guidance in early 2026 on what changes to the tax levy and impact to
median homeowner are considered by each Councilor to be acceptable.

Tax implications should be considered during the annual budget process AND during
City Council workshops and Committee meetings on single issues, each of which
 has tax levy implications. Prioritization must occur and the overall picture
and cumulative impacts should be communicated to Council frequently.
 Page 13
 ● City balanced FY26 budget with use of
 $18M+ in one time funds. These funds will
 be unavailable in FY27.

 ● Cost of City provided social services, food
 service in shelters, combined grant losses.

 ● Expiring union contracts (or settlement at
 total costs significantly larger than CPI).
Early Preview: Potential
 ● Major capital needs at several key City
Budget Challenges FY27 buildings, short and long term.
Although the complete picture is far from known,
each year we have a number of budget challenges. The ● Declining interest rates/income.
list at the right are some of the likely budget
challenges which the City will be under discussion for ● Rising City contributions to Maine Paid
the upcoming budget year. Family Leave program (0.5% - 1% of wages).

 ● Any unplanned City Council priorities / new
 Page 14 initiatives.
FY26: Final Retirement of Pension Obligation Bonds
- In 2021, the City issued
 $111.8M of pension
 obligation bonds. 10-15
 years ago, the increasing
 pension obligation bond
 payments were considered
 the single biggest budget
 challenge the City has ever
 faced.

- When the City makes the
 ﬁnal POB debt service
 payment of $22.3M on
 6/1/25, we will have paid
 over $292.3M in total debt
 service over the life of the
 pension obligation bonds.
 Page 15
FY26: Final Retirement of Pension Obligation Bonds
 Although a $22.3M
 expenditure will be coming
 off the City’s books in FY27
 (pension obligation bond
 debt service), the City will
 also be losing nearly an
 equal amount in revenues
 and one time funds used to
 stabilize property tax rates
 in FY26.

 Retirement of the POB (and
 loss of other one time
 revenues used to balance
 FY26 budget) will result in a
 near neutral impact to FY27
 tax levy rather than a major
 positive budget driver. Page 16
Portland Senior Tax Equity Program (PSTEP)
 Review and Expansion Discussion


 See additional backup materials posted at the following link.

 Page 17
Payment-in-Lieu-of-Tax (PILOT) Policy
 Discussion and Committee Next Steps


 See additional backup materials posted at the following link.

 Page 18
Discussion of Future Committee Meeting
 Dates and Topics



 Page 19
 Questions & Answers
Contact finance@portlandmaine.gov

 Page 20
From: Brendan T. O’Connell - Finance Director​
To: Members of the Finance Committee
CC: Danielle P. West, City Manager
Date: September 11, 2025
Re: Finance Committee 2025 Work Plan Item: Exploration of
Expansion of Portland Senior Tax Equity Program



 INTRO AND PROGRAM HISTORY​
 In 2017, in an effort to help ease the burden of rising housing costs for the City's low income
 seniors, the City Finance Committee examined and recommended a Portland Senior Tax Equity
 Program (“P-STEP”). The program has been codified within Chapter 2 of Portland City Code and
 was modeled after similar senior tax relief programs in other local municipalities. The Portland
 program is the broadest in the region and includes the lowest age restriction (62) of any
 municipality in Maine, no income restrictions beyond qualification for a tax credit under the
 Maine Property Tax Fairness Credit program, and has no restrictions based on length of
 residency or receipt of the homestead exemption. ​
 ​
 In the seven fiscal years since the program has launched, the program has been a success. It has
 seen nearly 40% annual growth, with payments rising from $66,567 in the first year to in excess
 of $440,000 in the most recently closed fiscal year. The most recent P-STEP budgeted amount
 ($300,000) was not sufficient to make payments due for FY25. However, the ordinance for the
 PSTEP permits staff to make pro-rata PSTEP payments if the amount of PSTEP funding requests
 exceeds available funds. The program allows the City’s Finance Director to find alternative
 funding sources to keep participant payments whole. Thankfully in FY25 the City had an
 operating surplus and we were able to make full payments to all program participants. However,
 with the rapid growth of the program and operating surpluses not being guaranteed, we
 recommend only expanding the program in the following ways. ​
 ​




 ​




 1
 Page 21
STAFF RECOMMENDATIONS - PORTLAND SENIOR TAX EQUITY PROGRAM EXPANSION​
1) City staff recommends doubling the PSTEP program funding for the next operating budget
year (FY27) from $300,000 to $600,000. This will ensure, even at the current rate of program
growth of nearly 40% annually, that the City’s low income seniors will receive the full payments
they are entitled to per the program guidelines. ​
​
2) Staff recommends continuing to increase available program funds annually by $200,000 in
FY28 and FY29 until the program budget reaches $1,000,000 in funding. The nearly $700,000 in
recommended expanded funding for the program, spread over three fiscal years, will be a
manageable level of expansion for the City’s municipal budget to absorb over the period but will
still increase the mill rate by an estimated 5 cents by FY29. Staff will report annually to the City’s
Finance Committee on payments made under the program and recommend adjustments as
needed to ensure adequate funding for the City’s low income seniors who qualify.

3) Staff recommends continued expansion of staff outreach efforts including liaising with both
internal (Office of Elder Affairs) and external groups who work closely with Portland’s elderly
population. The outreach effort will include several in person presentations on the program at
various City locations, expanded media outreach, and a small allocation of program funds set
aside for an additional mailing included with property tax billing.

It is worth noting that staff is not recommending any changes to program age limits or any
additional income restrictions. The Portland Senior Tax Equity Program has always been
designed to assist low income senior residents and was intended to be a low barrier program. The
City of Portland program has the lowest age restriction permissible under MRS Title 36 §6231.
Additionally, the program has no additional income restrictions above and beyond those in the
State PFTC program, no term of residency restrictions, and no requirement to have a “homestead
exemption” in the City. Finally, no removal of the age limit is being recommended as it would
have a significant impact on property tax rates. Based on information from Maine Revenue
Services, expansion or removal of program age limitations would expose the City to a potential
tax levy increase which could exceed $6,000,000 by the 2026 tax year. This would represent a
5.6% increase in the municipal portion of the tax rate even before any other needs of the City are
considered as part of annual budgeting.




 2

 Page 22
Appendix A - Summary Data - Other Local Senior Tax Relief Programs and Age/Residency
Requirements​
​




Note: The data above gathered by City staff in November 2024




 3

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Page 25
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Page 27
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Page 34
 Senior Property Tax Assistance Application
 Applications are accepted beginning January 1. You must submit your
 application on or before April 30.

Have you qualified to receive a tax credit under Maine Property Tax Fairness
Credit program for last year? You must include a copy of your State Tax Return
(1040ME) and Schedule PTFC with this application.
If you did not qualify for the PTFC credit, you are not eligible for this program.

PLEASE NOTE:
Application is only valid for one tax year - you must apply every year.
Credits will be applied to your current year property tax bill. If your taxes have been paid in full,
or you are a renter, you will receive a refund check.
The City may contact you to clarify information in this application or to provide more
information; applications may be audited before or after refunds are issued.

Please Print

Name: ________________________________________________________________
 First MI Last

Date of Birth: _____________________________

Spouse/Partner Name: ____________________________________________________
 First MI Last

Spouse/Partner Date of Birth: _____________________________

Physical Address: __________________________________________________________

 ___________________________________________________________

Mailing Address (if different): _________________________________________________

 _________________________________________________

Phone Number: ______________________________________

Email: _____________________________________________


 Please complete and sign the next page
 Page 35
 YES NO

1. Is the applicant over 65 years of age or older as of _____ _____
 April 30 of the current year?

2. Does the applicant currently own or rent a home in the
 City of South Portland at the time of application and
 for the entire 2 years prior to the date of application? _____ _____

3. Has the applicant been a resident of the City of
 South Portland for at least 7 years out of the last
 10 years preceding the date of application? _____ _____

4. If the applicant owns a home, has an application for
 a Homestead property tax exemption been made? _____ _____


5. What is the physical location of the property where you lived during the past calendar
 year (if different from address above)
 ________________________________________________

 ________________________________________________


6. If you were a renter last calendar year, list your landlord’s name and telephone number:

 _______________________________________________________________________

I believe, to the best of my knowledge, that the information in this application it is true, correct
and complete.

__________________________________ _______________________
Signature of Applicant Date


__________________________________ ________________________
Signature of Preparer (if other than applicant) Date


RETURN APPLICATION with required attachments to THE FINANCE
DEPARTMENT AT CITY HALL, or MAIL TO:
City of South Portland Finance Department
Attn: Deputy Tax Collector
25 Cottage Road, South Portland, ME 04106



 Page 36
 If you have any questions or need assistance completing the application,
 please contact the Finance office at 767-7612, or email
 finance@southportland.org


 Frequently Asked Questions


Does the applicant and spouse/partner have to be over the age of 65? No, as
long as the one applicant is over the age of 65, the co-applicant can be under 65.

What if I turn 65 later this year after the April 30 deadline? You must be 65 on
or before April 30st to qualify for the current year’s program.

What if I haven’t filed my State Income Tax forms yet (Form 1040ME)? You must
wait until you have completed your 1040ME, including Schedule PTFC (Property
Tax Fairness Credit) before you apply for the City’s program.

What if I don’t file a tax return? If you are not required to file a tax return, just
include the Schedule PTFC that you filed with the State for credit.

Do I have to provide my phone number/email and what will it be used for? Yes,
we must have way to contact you in case we have questions about your
application. We will not give out your phone number or email to any other party
or agency.

Will I automatically be sent an application next year? Yes, if you qualified for a
refund this year, we will automatically send you an application next January.




 Page 37
Page 38
Page 39
 Finance Department
 300 Main Street
 Saco, Maine 04072
 SENIOR TAX ASSISTANCE PROGRAM
 Complete Application Deadline – July 1, 2025

 INSTRUCTIONS
The complete applications are due July 1, 2025. Please submit your applications early to give us time
to review and contact you for any additional documentation.

The Senior Tax Assistance Program provides property tax relief to low-income senior citizens who live
in the City of Saco. To qualify, applicants must be 65 years of age or older and have lived in Saco for 10
consecutive years. Applicants must also have received a Maine Property Tax Fairness Credit for the 2024
income tax year prior to the application. If you do not qualify or did not receive a rebate under the
State program, you will not be eligible for the City of Saco Senior Tax Assistance Program.

Application instructions are below:

 1. Fully complete the program application with information release form,

 2. Attach a signed copy of your 2024 Form 1040ME

 3. Attach a copy of your Schedule PTFC (Property Tax Fairness Credit – Line 25D)

 4. Attach the Landlord and Rent Payment confirmation form (for renters) included with this packet.

Return the application to: Senior Tax Assistance Program, 300 Main Street, Saco, ME 04072.

Application deadline is July 1, 2025. You must complete an application annually to participate in the
program. Program is subject to council approval on a yearly basis. You must receive the State Property
Tax Fairness Credit for the previous tax year to be eligible for the City of Saco program. Age Friendly
Saco can be reached at 207-710-5029 and is happy to assist with preparation of applications for both
programs.




 If you need any assistance, please contact the Finance Department at (207) 283-3303.




 Page 40
 Finance Department
 300 Main Street
 Saco, Maine 04072
 SENIOR TAX ASSISTANCE PROGRAM
 Complete Application Deadline – July 1, 2025
General Information
Name: First __________________ Middle ________ Last ______________________________ Age: _______

Property Address: ___________________________________________________________________________

Mailing Address (if different from above): _______________________________________________________

Number of years living at above address: Number of years living in Saco: _____________________

Phone Number: _____________________________ Email address:____________________________________

Map and Lot number as it appears on Tax Bill: Map: Lot:

 Please answer the following questions: YES NO
 Has the applicant paid taxes, or rent, on a primary residence in the City of Saco
 at the time of application and for ten (10) years prior to the date of application?
 Has the applicant filed Form 1040ME and received the State of Maine Property Tax
 Fairness Credit (PTFC) for 2024? Amount in Line 25D.
 Will the applicant be at least 65 years old as of April 1, 2025?
 If a property owner, has applicant applied for the Homestead Exemption?
 If a property owner, has the applicant paid property taxes due through July 1, 2025?

  I hereby authorize Maine Revenue Services (MRS) to provide information relative to my 2024 Maine Residents
  Property Tax Fairness Credit to the City of Saco. I understand that the information provided by MRS will include
  verification of age and full amount of the credit for which I was eligible through the state program. MRS will provide
  the credit information only if this form has been signed by the refund recipient. The information provided is intended
  to be used solely for the purpose of determining my eligibility under the City of Saco's Senior Tax Relief Ordinance
  (Chapter 175). The City of Saco agrees upon receipt of this form and under penalties of applicable law to hold all
  taxpayer information contained in this form in strict confidence under applicable laws and to use the information
  contained in this form strictly for the purposes stated herein.



 Signature Social Security #

  I declare that I have examined this application and to the best of my knowledge and belief, it is true, correct,
  and complete.


 Signature of Applicant Date

 If you need any assistance, please contact the Finance Department at (207) 283-3303.



 Page 41
 Finance Department
 300 Main Street
 Saco, Maine 04072
 SENIOR TAX ASSISTANCE PROGRAM
 Complete Application Deadline – July 1, 2025



 Landlord and Rent Payment Confirmation

 PLEASE PRINT LEGIBLY

Applicant's Name: ____________________________________________________________
Landlord's Name:____________________________________________________________
Landlord Phone Number: ______________________________________________________
Mailing Address of Property Being Rented:




Number of years living at above address: ______ Rent paid per month: ________________
Amount of rent paid by tenant to Landlord during 2024: ____________________________


Signature of Applicant: ___________________________________ Date: _______________


Signature of Landlord: ___________________________________ Date: _______________




 Page 42
Page 43
Dear Resident,



You are receiving this letter and application form because you have applied for Scarborough’s
“Property Tax Assistance Program” in the past, or have requested an application. The Assessor’s office
will not keep any confidential records; however, we do need to see them for verification.

The three main qualifications are:

 1. Applicant is age 62 or older by the application deadline
 2. Applicant has been a Scarborough resident for at least 10 years by October 15, 2025
 3. Federal Adjusted Gross Income (household) does not exceed $60,000


As a reminder, please ensure that you have the necessary documents to show that you meet the
qualifications for the program. When you submit your application, we will need to see identification
and proof of income, either your 2024 Tax Return or your year-end 2024 Social Security Benefit
Statement if you don’t file taxes. If you rent, we will also need a statement of rent paid between July 1,
2024 and June 30, 2025.

To receive a benefit from the Town of Scarborough’s Property Tax Assistance Program, you must meet
the eligibility criteria listed above and your property tax burden must exceed 5% of your Federal
Adjusted Gross Income. For residents who rent, including owners of properties within a Manufactured
Home Park, rent paid is considered part of your property tax burden.

Please return the completed application to the Assessor’s office no later than October 15, 2025.
Checks are mailed by December 15, 2025.

If you have any questions, please call (207) 730-4060 or email mcellucci@scarboroughmaine.org.

Sincerely,

Nicholas Cloutier, CMA
Assessor
Town of Scarborough



 [See Reverse Side for Property Tax Assistance Program Application]


 Assessing Department
 259 US Route One | PO Box 360 | Scarborough, Maine 04070 | P: 207.730.4060 | scarboroughmaine.org
 Page 44
Acct: ________
Dept Approval: ________

 Property Tax Assistance Program – Owner
 Determination of Eligibility and Benefits for Property Taxes Assessed as of April 1, 2024
 Application Deadline – October 15, 2025

Name of Owner(s): __________________________________________ Phone: ___________________
Property Address: ___________________________________________ E-Mail: ___________________
Mailing Address, if different: ____________________________________________________________
Please note that you need to provide identification and proof of income, either your 2024 Tax Return
or, if you do not file taxes, your year-end 2024 Social Security Benefit Statement.
NOTE: If applicable, you must also provide a statement of rent paid.

 ***** FOR ASSESSOR’S USE ONLY *****
Date of Birth: _______________________ (applicant is 62 as of 10/15/2025, born on/before 10/15/1963)
 ME Driver’s License/ID  Passport  Other:_____________________________
Proof of Residency: (applicant has been a resident of Scarborough for 10+ years as of 10/15/2025)
 Assessing Record  Rental Agreement  Other:_____________________________
Proof of Income:
 2024 Tax Return  2024 Year-End Social Security Benefit Statement  Other:______________________


1. Federal Adjusted Gross Income ………………………………………………………………. __________________________
2. Income of Other Adults in Household*
 *Includes all adults with income residing at the property address…….. __________________________
3. Total Income
 Line 1 plus Line 2………………………………………………………………………………… __________________________
4. Income Limit
 If Line 3 exceeds Line 4, not eligible $60,000
5. Benefit Threshold
 5% of Line 3……………………………………………………………………………………….. __________________________
6. Real Estate Tax Assessed
 July 1, 2024 through June 30, 2025…………………………………………………….. __________________________
7. MH Park Rent Paid (If Applicable)
 July 1, 2024 through June 30, 2025…………………………………………………….. __________________________
8. Tax Attributed to Rent
 18% of Line 7……………………………………………………………………………………… __________________________
9. Total Tax Attributable to Property
 Line 6 plus Line 8……………………………………………………………………………….. __________________________
10. Excess of Tax Assessed over Benefit Threshold
 Line 9 minus Line 5…………………………………………………………………………….. __________________________
 If Line 9 does not exceed Line 5, not eligible
11. Benefit Cap $1,000
12. Benefit Determined (Checks mailed by 12/15/2025)
 Lesser of Line 10 or Line 11…………………………………………………………………. __________________________
Oath: I certify that the information contained herein is accurate to the best of my knowledge and belief,
under penalties of perjury.

Signed: _______________________________________________________________ Date: _______________
Approved: _____________________________________________________________ Date: _______________
 Page 45
Dear Resident,



You are receiving this letter and application form because you have applied for Scarborough’s
“Property Tax Assistance Program” in the past, or have requested an application. The Assessor’s office
will not keep any confidential records; however, we do need to see them for verification.

The three main qualifications are:

 1. Applicant is age 62 or older by the application deadline
 2. Applicant has been a Scarborough resident for at least 10 years by October 15, 2025
 3. Federal Adjusted Gross Income (household) does not exceed $60,000


As a reminder, please ensure that you have the necessary documents to show that you meet the
qualifications for the program. When you submit your application, we will need to see identification
and proof of income, either your 2024 Tax Return or your year-end 2024 Social Security Benefit
Statement if you don’t file taxes. If you rent, we will also need a statement of rent paid between July 1,
2024 and June 30, 2025.

To receive a benefit from the Town of Scarborough’s Property Tax Assistance Program, you must meet
the eligibility criteria listed above and your property tax burden must exceed 5% of your Federal
Adjusted Gross Income. For residents who rent, including owners of properties within a Manufactured
Home Park, rent paid is considered part of your property tax burden.

Please return the completed application to the Assessor’s office no later than October 15, 2025.
Checks are mailed by December 15, 2025.

If you have any questions, please call (207) 730-4060 or email mcellucci@scarboroughmaine.org.

Sincerely,

Nicholas Cloutier, CMA
Assessor
Town of Scarborough



 [See Reverse Side for Property Tax Assistance Program Application]


 Assessing Department
 259 US Route One | PO Box 360 | Scarborough, Maine 04070 | P: 207.730.4060 | scarboroughmaine.org
 Page 46
Acct: ________
Dept Approval: ________

 Property Tax Assistance Program – Renter
 Determination of Eligibility and Benefits for Property Taxes Assessed as of April 1, 2024
 Application Deadline – October 15, 2025

Name of Applicant(s): ________________________________________ Phone: __________________
Property Address: ___________________________________________ E-Mail: ___________________
Mailing Address, if different: ____________________________________________________________

Please note that you need to provide identification and proof of income, either your 2024 Tax Return
or, if you do not file taxes, your year-end 2024 Social Security Benefit Statement. Additionally, you
must also provide your rental agreement and a statement of rent paid.

 ***** FOR ASSESSOR’S USE ONLY *****
 Date of Birth: _______________________ (applicant is 62 as of 10/15/2025, born on/before 10/15/1963)
  ME Driver’s License/ID  Passport  Other:_____________________________
 Proof of Residency: (applicant has been a resident of Scarborough for 10+ years as of 10/15/2025)
  Assessing Record  Rental Agreement  Other:_____________________________
 Proof of Income:
  2024 Tax Return  2024 Year-End Social Security Benefit Statement  Other:______________________


1. Federal Adjusted Gross Income ………………………………………………………………. __________________________
2. Income of Other Adults in Household*
 *Includes all adults with income residing at the property address…….. __________________________
3. Total Income
 Line 1 plus Line 2………………………………………………………………………………… __________________________
4. Income Limit
 If Line 3 exceeds Line 4, not eligible $60,000
5. Benefit Threshold
 5% of Line 3………………………………………………………………………………………… __________________________
6. Rent Paid in Scarborough
 July 1, 2024 through June 30, 2025…………………………………………………….. __________________________
7. Tax Attributed to Rent
 18% of Line 6………………………………………………………………………………………. __________________________
8. Excess of Tax Assessed over Benefit Threshold
 Line 7 minus Line 5……………………………………………………………………………… __________________________
 If Line 8 does not exceed Line 5, not eligible
9. Benefit Cap $1,000
10. Benefit Determined (Checks mailed by 12/15/2025)
 Lesser of Line 8 or Line 9……………………………………………………………………… __________________________
Oath: I certify that the information contained herein is accurate to the best of my knowledge and belief,
under penalties of perjury.

Signed: _______________________________________________________________ Date: _______________
Approved: _____________________________________________________________ Date: _______________



 Page 47
Page 48
Page 49
Dear Resident,

Thank you for your interest in Cape Elizabeth’s “Property Tax Assistance Program”. When bringing in your application,
please ensure that you bring the necessary documents to show that you meet the qualifications for the program. The
Assessor’s office will not keep any confidential records but we do need to see them for verification.

The three main qualifications are: 1). Applicant is age 65 or older by the application deadline; 2). Applicant has been a
Cape Elizabeth resident for 10 years or longer by the application deadline; 3). Federal Adjusted Gross Income
(household) is less than $70,000.

If you do not file Federal income taxes, you can bring in your assembled income information (typically your Social
Security Earnings Statement) to the Assessing Department. We can review the information to determine if you qualify
and assist you in filing your application.

To receive a benefit from the Town of Cape Elizabeth’s Property Tax Assistance Program, you must meet the eligibility
criteria listed above and your property tax must exceed 5% of your Federal Adjusted Gross Income.

Please return the completed application to the Assessor’s office no later than November 18, 2024. If we can assist you
further please call at (207) 799-1619 or email Clinton.swett@capeelizabeth.org.

Sincerely,



Clinton J. Swett, Town Assessor CMA #722-2
320 Ocean House Road
Cape Elizabeth, Maine 04107
Email clinton.swett@capeelizabeth.org Telephone (207) 799 – 1619




 *** BENEFIT UPDATE***

 Town Council is in the final stages of INCREASING the reimbursements for this program, based on the household
 income level. It will be a 3-tier approach with each tier receiving the following benefit:



 INCOME BRACKET BENEFIT

 $0 TO $30,000 $ 1,500

 $30,001 TO $50,000 $ 1,000

 $50,001 TO $70,000 $ 750


 Page 50
 Date Received:




 TOWN OF CAPE ELIZABETH
 2025 Senior Tax Assistance Program
 For Property Tax Assessed as of April 1, 2024

 Application Deadline – November 18, 2024



________________ ______________________________
Applicant’s Name Signature and Today’s Date


 _____________________________
 Date of Birth


_____________ ______________________________
Spouse’s Name Signature and Today’s Date


 _____________________________
 Applicant’s Date of Birth



__________________________
Daytime Telephone Number Property Location




 PLEASE TURN PAGE OVER AND FILL OUT OTHER SIDE


 Page 51
 TOWN OF CAPE ELIZABETH
 2025 Senior Tax Assistance Program
 For Property Tax Assessed as of April 1, 2024

 Application Deadline – November 18, 2024



 Please provide documentation for sections 1 through 3
 1. Federal Adjusted Gross Income from
 filed Federal Tax return form 1040, 1040- Provide copy of 1st page of 2023 Income Tax
 A, or 1040-EZ
 Return
 2. Social Security Benefit Statement (if Provide copy Social Security Benefit Statement
 you do NOT file Federal Income Taxes) (if you do NOT file Income Taxes)

 3. Additional Income of other adults in Circle
 household? YES or NO
 If YES, how much income?_$__________

 LAND VALUE APPROVED □ DENY □
 BLDG VALUE Reason if denied?
 TOTAL EXEMPTS
 TAXABLE VALUE
 TAXES Clinton Swett, Assessor
 MAP/LOT
 UNIQUE 2024 ACCT No#
 Patriot PID#

Please return this application to the Assessing Department (2nd floor of the Town Hall). This application is
considered CONFIDENTIAL and not subject to public viewing. If you have any questions, please contact the
Assessor, Clinton Swett at (207) 799-1619 or email at CLINTON.SWETT@CAPEELIZABETH.ORG.




 Page 52
 TOWN OF CAPE ELIZABETH
 Explaining the Senior Tax Relief Program
Parameters of the program:
 Age 65 years or older
 Property Owner for… 10 years or more
 Homestead Exemption Already receiving it
  Federal Adjusted Gross Income $70,000 or less
 Benefit Cap Between $750 and $1,500 (based on income)
 Taxes Exceed 5% of Federal Adjusted Gross Income
 Application date November 18, 2024
 Assessor report to Council on 1st Council Meeting in December
 Checks to applicants by End of January 2025

1. What is this program? It allows seniors to receive between $750 and $1,500 in rebates for property
taxes paid last year, based on house hold income

2. Who can apply? Applicants need to be at least 65 years of age and reside in Cape Elizabeth for 10
years. The test for eligibility then looks at how much of an applicant’s income (5%) has to be paid in
property taxes. For every dollar the property taxes are more than 5% of income a rebate is paid. A
new application MUST be submitted each year, this is to verify if there are any changes in annual
income.

3. When will I receive my check? If you are eligible to receive a rebate, a check will be mailed to you
by the end of January of 2025.

4. Why was 5% of income chosen as a threshold for creating eligibility? Relying upon the judgements
underlying the State’s successful earlier program, any percentage in the 4-6% range is probably
appropriate as a limit on how much of an applicant’s income should go to property tax.

5. Why was $70,000 chosen as an income gap? Several benchmarks were considered. The median
household income of people 65 years and older is approximately $59,700, based on Federal numbers.
Scarborough, our neighbor to the South with a similar program, uses $50,000 as their income gap.

6. So a person with income just over $70,000 gets no benefit? The draft does cut off eligibility. This is
somewhat inequitable but the formula as proposed has a progressive element (higher income levels
require higher tax obligations).




 Page 53
7. Why was Federal Adjusted Gross Income (AGI) chosen? The premise was to use a suitable number
that nearly every applicant would have. Federal AGI is the simplest of the readily available numbers
and is much simpler than Maine AGI. It is anticipated that few, if any recipients, will have sources of
income that escape Federal AGI and staff can monitor for any anomalies.

8. Please explain the graduated scale of income and the different caps. The Town Council has added
a graduated scale of benefits based on income. For household income

 Between zero and $30,000 your benefit would be $1,500
 Between $30,001 and $50,000 your benefit would be $1,000 and
 Between $50,001 and $70,000 your benefit would be $750.

9. Are renters and persons not filing tax returns covered? YES! For renters the same formula applies
using 18% of rent (the State figure proposed) as their “property taxes”. The State of Maine requires
that renters must be included in this program. As a practical matter, few renters are expected to be 65
and 10 years residents. Rent subsidies cannot be used to qualify. Non-filers only need to show their
W-2’s and 1099’s to allow the Assessor to calculate the Federal AGI.

10. Will the new program be too complicated to manage with our limited resources in Assessing?
The formula focuses on simplicity. It uses information that is readily available to applicants and is
easily calculated by the Assessor. No sensitive documents will be or need to be retained by the town.

If you have additional questions, please contact the Assessor, Clinton Swett, at (207) 799-1619 or email
Clinton.swett@capeelizabeth.org.




 Page 54
City of Portland | Office of the Mayor and City Council

To: April Fournier, Chair and members of the Finance Committee
From: Kate Sykes, Councilor Dist. 5
Date: Sep 6, 2025
RE: P‑STEP Expansion Discussion




Background
The Portland Senior Tax Equity Program (P‑STEP), adopted in 2017, was created to ease
the burden of rising housing costs for low-income seniors. The program is structured to
support recipients of the Maine Property Tax Fairness Credit and is designed to
supplement state-level relief efforts. As part of the FY25 Finance Committee work plan,
P‑STEP expansion is under consideration at the request of several current Councilors,
including myself. This memo provides policy context and a suggested framing for a
phased expansion over five years.


Why Expansion, and Why Now?
1. Residential Revaluation Has Created Disparities​
 Portland’s 2025 citywide revaluation significantly increased the taxable value of
residential properties by 43% on average. Commercial properties rose by only 19%. This
gap structurally shifts the tax burden toward individual homeowners. Even with a
reduced FY26 mil rate of $11.98, many low- and middle-income households will
experience increases in tax bills despite no increase in their income.

2. Property Tax is Not an Income-Based System​
 While revaluation itself does not raise revenue, it redistributes the tax burden. Without a
tool like P‑STEP, that redistribution risks reinforcing existing inequities. P‑STEP is one
of the only available tools the City has to introduce income sensitivity into our system.

3. Now Is the Right Political Moment​
Tax bills are arriving in mailboxes as we meet. Expanding P‑STEP shows that local
government can take meaningful action in the face of state and federal tax policy that
continues to reward wealth while burdening working-class households.




 389 Congress Street, Portland, Maine 04101 | 207-874-8300 | council@portlandmaine.gov
 1

 Page 55
Proposed Path: A Phased Expansion Over Five Years
This phased approach gradually removes the age restriction while increasing outreach
and public awareness.​
​
Year 1 (FY27): Lower eligibility age from 62 to 58. Begin outreach to newly eligible
households and underrepresented current-eligible populations, including renters.

Year 2 (FY28): Lower eligibility to age 54. Expand multilingual, neighborhood-based
outreach in high-rent-burden areas.

Year 3 (FY29): Lower eligibility to age 50. Integrate P‑STEP messaging with other City
housing and assistance programs.

Year 4 (FY30): Remove age requirement; all income-qualified households eligible via the
Maine Property Tax Fairness Credit become eligible.

Year 5 (FY31): Stabilize funding and evaluate impact. Consider administrative refinements
and rebate adjustments.


Request to Staff: Mil Rate Modeling
If the Finance Committee wishes to pursue this expansion, the next step would be for
staff to model what mil rate adjustments would be required to fund full rebates for all
households eligible under an expanded P‑STEP program—including renters and
non-seniors—using the Maine Property Tax Fairness Credit as the eligibility benchmark.
This analysis should assume revenue neutrality and draw on data from the past three
fiscal years.


Conclusion
We need this expansion because Portland’s property tax system is structurally blind to
income. Revaluation improves equity between properties, but it does not account for the
lived economic reality of Portlanders whose incomes have not kept pace with the value
of their homes. P‑STEP offers the City a local mechanism to mitigate these effects in a
fair, targeted, and fiscally responsible way.

This proposal does not require new spending. It is designed to be revenue-neutral,
redistributing existing property tax burdens in a way that prioritizes those most in need
of relief, while asking more of those most able to contribute.​




 389 Congress Street, Portland, Maine 04101 | 207-874-8300 | council@portlandmaine.gov
 2

 Page 56
 CITY OF PORTLAND, MAINE
 PAYMENT IN LIEU OF TAXES POLICY (PILOT)




DRAF
​

 T
Revised: September 1, 2025​ ​ ​ Effective: TBD




 Page 57
Table of Contents​

1. PURPOSE.................................................................................................................................................. 1
2. THE NEED FOR A FORMAL PILOT POLICY.................................................................................................1
3. FIVE BASIC PRINCIPLES OF THE PILOT POLICY......................................................................................... 3
4. IS THE PILOT POLICY APPLICABLE TO MY ORGANIZATION?.................................................................... 5
5. CALCULATION OF PILOT PAYMENT DUE...................................................................................................5
6. SERVICES IN LIEU OF TAXES (SILOT) CREDIT.............................................................................................7
7. ANNUAL BILLING AND FIVE-YEAR PHASE IN (FY20-FY24)....................................................................... 8
8. GUIDANCE FOR CITY STAFF – ENCOURAGING PARTICIPATION IN THE PILOT PROGRAM AND ANNUAL
REPORTING ON PILOT.................................................................................................................................. 9​




DR
​
APPENDIX A - EXAMPLES OF PILOT PAYMENTS DUE BY EXEMPT PROPERTY
VALUE……………………………11




  AFT
 Page 58
City of Portland
Payment in Lieu of Taxes Policy (PILOT)

1. PURPOSE
In order to maintain the high standard of municipal services that Portland has historically
provided, the City Council has established a policy for PILOT (Payment-In-Lieu-of-Tax)
contributions from tax-exempt property owners (referred to hereafter as “exempt property”
owners). The purpose of this PILOT policy document is to summarize the uniform policy to be
applied to the exempt properties within the City. The policy is intended to provide clarity to
exempt organizations who wish to locate in Portland. The policy includes monetary payments
and consideration of other services provided by exempt organizations. The policy also provides
guidance for City staff when approached with questions about PILOT policy requirements.

​
2. THE NEED FOR A FORMAL PILOT POLICY




DR
According to the City Tax Assessor, the amount of tax-exempt real estate within the City of
Portland has risen to approximately $3.93 billion dollars as of June 30, 2025. Tax-exempt
property values are often understanded due to the lack of focus on exempt property during
annual assessments. If the nearly $4B of parcels were taxable, they would represent at least a




  AF
20% increase to our taxable net valuation. The rise in exempt valuation has put increasing
pressure on the remaining property owners in Portland (referred to hereafter as “non-exempt
property” owners) to fully fund the broad spectrum of services offered to all residents and




 T
visitors to Portland. ​
​
The City recognizes that non-profit organizations contribute directly to the quality of life within
the community and welcomes these organizations. Portland has historically been recognized as
a leader in Maine in the area of higher education, arts and culture, social services, public health,
equity and religious freedom. The City’s location, status as the economic engine of Northern
New England, located just under 2 hours north of Boston, with easy access via major highway,
bus, rail, and jetport, makes it attractive for non-profit institutions. This demand for land and
buildings to operate non-profit organizations has absorbed significant amounts of taxable
property within the City in recent years. A continuing shift in tax burden to a diminishing tax



Revised: September 1, 2025​ ​ Page 1



 Page 59
City of Portland
Payment in Lieu of Taxes Policy (PILOT)

base will have a negative impact on residents, local businesses and the overall Greater Portland
community. In order to maintain the financial health of the community as a whole and to
continue to provide a range of quality services, the City must set an objective to maintain its
existing tax base and expand it where reasonably possible. Strong PILOT policies have been
used in municipalities nationwide to achieve this objective. Several key reasons noted for
adoption of strong PILOT policies are listed below.

 ●​ With an increasing amount of exempt property within a City, nonprofits should share in
 the cost of basic services which benefit them. Police, fire protection, and road
 maintenance are the costs most frequently allocated to exempt property owners in
 other municipalities. ​




DRAF
 ●​ A strong PILOT policy has the potential to help ease the tax burden on non-exempt
 property owners, and create a more equitable distribution of the tax levy across those
 who consume core City services. ​


 ●​ PILOT policies can help address inequities created by tax exemptions (i.e., the greatest
 tax savings goes to organizations who have the most valuable property holdings).​




​ T
 ●​ PILOT policies can reduce inefficient location decisions made by nonprofits (i.e., exempt
 status creates an incentive for nonprofits to locate in cities where the tax savings are
 highest and the public services provided by the jurisdiction are broadest).




Revised: September 1, 2025​ ​ Page 2



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City of Portland
Payment in Lieu of Taxes Policy (PILOT)

​
3. FIVE BASIC PRINCIPLES OF THE PILOT POLICY​

  I.​ Participation in the PILOT Program is voluntary


 Consideration was given to seeking an ordinance change to require PILOT payments and
 ensure more uniform participation. However, any attempt to impose a legal or statutory
 requirement would face significant opposition and runs counter to the spirit of
 partnership between the City and its local institutions that a successful PILOT program
 would provide.


 II.​ PILOT should be applied equally to all current and future non-profit groups in Portland




DRAF
 All non-profit institutions should participate in the PILOT program. While significant
 focus has been placed on the City’s medical and educational institutions, the City’s
 museums, cultural facilities, and other significant non-profits share a similar interest in
 the City.


 While broad participation is essential to the program’s success, the City has determined




 T
 III.​
 that an exception should be made for smaller nonprofits which may lack the resources
 to fully engage in the PILOT process. In response to significant feedback from the
 community regarding impact of a program on small non-profits, an exemption of $10
 million in assessed property value has been added into the PILOT policy. An exemption
 of this amount will be applied to all organizations under this policy, eliminating the PILOT
 completely for the smaller institutions, while mitigating the financial impact of PILOT
 payments on institutions just beyond this threshold.​


 PILOT contributions should offset cost of basic City services:




Revised: September 1, 2025​ ​ Page 3



 Page 61
City of Portland
Payment in Lieu of Taxes Policy (PILOT)

 PILOT contributions should be based on the value of real estate owned by an institution.
 This approach both reflects the size and quality of the institution’s real estate holdings
 and is consistent with the approach taken for taxable properties.


 PILOT policies nationwide set contribution levels at an amount designed to cover the
 portion of the tax levy related to basic and core City services. For purposes of this
 PILOT, those services have been designated as public safety services (police and fire) and
 basic infrastructure services including public spaces maintenance and snow removal. To
 enhance predictability for organizations impacted by the policy, and to prevent
 significant year over year fluctuations in base amount, the PILOT contribution level has
 been set at 40% of the regular property taxes due. However, there are additional




DR
 IV.​




  AF
 potential PILOT credits and a phase-in period as outlined in IV and V below. ​


 PILOT policy includes a SILOT (Services In Lieu of Taxes) deduction up to 50%​


 Community benefits are an important aspect of an institution’s contribution to the City.
 Institutions may receive up to a 50% PILOT deduction for qualifying community
 programs and services that uniquely benefit Portland residents. In the case of




 T
  V.​
 exceptional opportunities for partnership, the 50% cap may be exceeded. Institutions
 may also receive a credit on their PILOT in the amount of real estate taxes paid on
 properties that would ordinarily qualify for a tax exemption based on use, as well as a
 credit for costs paid which would otherwise be paid. Section 6 of this document
 contains more detail on criteria for the SILOT deduction. ​


 The new PILOT formula should be phased in over a 5-year period starting in FY 2027
 ​
 While the payments currently made by some institutions approach the levels indicated
 by the program levels recommended above, most institutions fall below the



Revised: September 1, 2025​ ​ Page 4



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City of Portland
Payment in Lieu of Taxes Policy (PILOT)

 recommended amounts. Institutions will require time to make the necessary
 adjustments in their budget and financial plans to accommodate increased PILOT
 amounts. To ensure a smooth transition, staff recommends that the new formula be
 phased in over a time period of not less than 5 years.​



 VI.​ The new PILOT formula should factor in other voluntary payments or required service
 fee payments to the City
 ​
 Many nonprofits make fully voluntary, non-required contributions to the City on an
 annual or recurring basis. These payments should be deducted from the PILOT amounts




DR that would normally be due. Similarly, any required payments under MRS Title 36 M.R.S.
 § 508 “Service Fees” should also be deducted from the PILOT amounts that would
 normally be due.

4. IS THE PILOT POLICY APPLICABLE TO MY ORGANIZATION?




  AF
All tax-exempt organizations are encouraged to participate in the PILOT policy. As noted
previously an exemption amount of $10M will be applied to all organizations under this policy,
eliminating the PILOT completely for the smaller institutions, while mitigating the financial




 T
impact of PILOT payments on institutions just beyond this threshold. These exempt
organizations will be noted in the PILOT Policy Annual Results published each fiscal year.​



5. CALCULATION OF PILOT PAYMENT DUE
PILOT contributions are based on the value of real estate owned by an institution. The
calculation of recommended PILOT payment due can be determined as follows:​
​
Step 1: Begin with total assessed value of exempt property owned by an organization

Step 2: Subtract the $10M of PILOT exemption

Step 3: Divide by $1000 (the mil rate is applied per $1000 of assessed value)


Revised: September 1, 2025​ ​ Page 5



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City of Portland
Payment in Lieu of Taxes Policy (PILOT)

Step 4: Multiply by the current City of Portland fiscal year mil rate

Step 5: Multiply by 40%

Community Benefit Credit: Subtract any agreed upon SILOT credit (see Section 6 for more
details on SILOT) up to a further 50% deduction from amount due.

​
The calculation begins with 100% of an exempt property owner’s assessed value related to their
exempt property only (i.e., non-exempt property is already included in the regular property tax
billing and should be excluded from the PILOT calculation). The $10M of PILOT exemption
should be subtracted from this total, and the remaining total should be divided by $1000. The
result should be multiplied by 40% to determine the PILOT amount due. The 40% represents




DR
the cost of the City’s “core” services which are public safety (Police, Dispatch and Fire
Departments) and basic public spaces maintenance / winter operations. After any phase in
period, the PILOT payment due could be further reduced by any available SILOT
(Services-in-lieu-of-taxes) credit which has been applied to the exempt organization by the City.




  AF
SILOT credits are not guaranteed to every organization and are calculated on a case by case
basis by the City. The SILOT credit may not exceed 50% of the total amount of the PILOT due.
See the SERVICES IN LIEU OF TAXES (SILOT) CREDIT section for complete details on SILOT criteria




 T
and calculation.




6. SERVICES IN LIEU OF TAXES (SILOT) CREDIT ​

In consideration of the community benefits of the exempt organization within the City, the
PILOT policy includes a deduction for services provided. A list of items which could qualify for
SILOT credit are listed below. In general, only activities which are outside an exempt
organization’s core mission would be considered for SILOT credit. However, exceptions will be
considered when a direct benefit to City of Portland residents can be reliably measured. An
exempt entity will have an opportunity on an annual basis to outline their SILOT contributions


Revised: September 1, 2025​ ​ Page 6



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City of Portland
Payment in Lieu of Taxes Policy (PILOT)

via a standard form distributed with the estimated PILOT bill. ​



Participation in City Initiatives
 ●​ Targeted scholarships for Portland residents
 ●​ Summer Job Creation / Youth Employment
 ●​ Set Up Health Disparities Initiative​


Policy Based Collaborations
 ●​ Public/Community Health Initiatives
 ●​ Partnerships with Local Schools
 ●​ Job Training Initiatives
 ●​ Direct support on City Council Goals / participation on Task Forces
​




DR
Other Direct Contributions




  AF
 ●​ Real Estate Taxes on Property Used for Institutional Purposes
 ●​ Donations to City capital projects or initiatives
 ●​ Donations in kind (e.g., real estate, personal property)
 ●​ Provision of services otherwise provided by the City (e.g., snow removal on public right
 of way, maintenance of a public facility, security services provided in public areas)​


Good Neighbor Activities
 ●​ Volunteer Efforts of Students/Employees




 T
 ●​ Sponsorships of local organizations




Revised: September 1, 2025​ ​ Page 7



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City of Portland
Payment in Lieu of Taxes Policy (PILOT)

A non-comprehensive listing of items which would NOT qualify for SILOT credit is below:
●​ Real Estate Taxes on Property used for Non-institutional Purposes
●​ Linkage Payments
●​ Permit Inspection Fees
●​ Student Spending
●​ Salaries Paid to Employees
●​ Construction Costs
●​ Purchase of Goods, Services
●​ Grants Received / Outside Money
●​ Operating Support for Community Health Clinics
●​ Unreimbursed Medicare or Medicaid​
 ​


If an exempt property owner is considering a formal PILOT payment to the City and would like




DR
SILOT credit, the Finance Department should be contacted to begin the process.​



7. ANNUAL BILLING AND FIVE-YEAR PHASE IN (FY27-FY31)​




  AF
Annual Billing

The annual billing for the PILOT will be performed by City staff. PILOT bills will be sent on a
semiannual basis on a schedule similar to regular property tax billing – typically PILOT bills will




 T
be sent in July of each fiscal year. A SILOT credit application will also be enclosed with the PILOT
bill and each exempt organization will have 30 days to complete and return form. The City will
review the forms and notify each organization of SILOT credits received – including a revised
PILOT bill for the current fiscal year. PILOT payments will be due on the regular property tax
payment dates – typically the second Friday in October and March of each year.



Five Year Phase In – New PILOT Agreements

For any exempt organizations impacted by this policy, who currently exist in the City and are
remaining in their existing locations, a five-year phase in is permitted. The amounts due in the



Revised: September 1, 2025​ ​ Page 8



 Page 66
City of Portland
Payment in Lieu of Taxes Policy (PILOT)

first five tax years of the new program are listed below and should be calculated based on Step
1 through Step 5 in the Calculation of Amount Due section above. In future fiscal years, the
payment calculation could remain at 50% of the normal PILOT amount due assuming that a full
community benefit credit is received. ​
​
FY27 – 10% of the normal PILOT amount​
FY28 – 20% of the normal PILOT amount​
FY29 – 30% of the normal PILOT amount​
FY30 – 40% of the normal PILOT amount​
FY31 – 50% of the normal PILOT amount​




DR
For any NEW exempt organizations seeking to locate within the City or Portland the full PILOT
amount is due in FY27. For exempt organizations who currently exist within the City and are
seeking to expand their footprint within the City, the full PILOT policy would be due in FY27 on




  AF
any new property acquired.

8. GUIDANCE FOR CITY STAFF – ENCOURAGING PARTICIPATION IN THE PILOT PROGRAM AND
ANNUAL REPORTING ON PILOT PAYMENTS​




 T
Several common transactions should be used as opportunities for City staff to inform exempt
organizations about the PILOT policy and in some cases encourage participation.

 Property Sale – Where conversion
 to exempt property
 Strongly encourage signing of a new PILOT agreement,
 present policy along with standard agreement.
 Building Permit – Where conversion Strongly encourage signing of a new PILOT agreement,
 to exempt property
 Zoning Amendment Request
 present policy along with standard agreement.
 Strongly encourage signing of a new PILOT agreement,
 present policy along with standard agreement.
 Site Plan Review Inform of PILOT policy – present copy of document




Revised: September 1, 2025​ ​ Page 9



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City of Portland
Payment in Lieu of Taxes Policy (PILOT)

 Passage of Formal Pilot Policy / Notify all potentially impacted exempt organizations
 Amendments to PILOT Policy



Finally, the Finance Department along with the Assessors Department will publish a PILOT
Annual Report each fiscal year noting the complete listing of exempt organizations who have
been sent a PILOT letter, noting any PILOT contributions received, and any SILOT credits granted.




DRAFT
Revised: September 1, 2025​ ​ Page 10



 Page 68
City of Portland
Payment in Lieu of Taxes Policy (PILOT)

Appendix A - Examples of PILOT Payments Due by Exempt Property Value
As a reminder, the PILOT amount due can be calculated as follows:​
1) Begin with the total exempt assessed value of an organization
2) Subtract the amount of PILOT exemption from the assessed value​
3) Divide by $1,000 (the mill rate is applied per $1,000 of assessed value)​
4) Multiply by the current City of Portland fiscal year mill rate (FY26 is $11.98)​
5) Multiply by the amount of the portion of the regular tax rate dedicated to basic services (proposed in 2017 as
25%, will be adjusted in current version of policy for current cost of police, fire, dispatch and public works services)
6) Prorate the amount due based on the proposed phase in - 10% in Year 1, 20% in Year 2, 30% in Year 3, 40% in
Year 4, 50% in Year 5 (and beyond, assuming community benefit criteria is met).
 ​




DRAFT
Revised: September 1, 2025​ ​ Page 11



 Page 69
Payment In Lieu of Taxes Policy
 Approved: March 8, 2021
 Effective: March 8, 2021




 Page 70
A. Purpose, Legal Basis, and Applicability
Exemption from tax status is governed by 36 M.R.S.A. § 652. Service Charges may be billed to tax
exempt properties that are used to provide rental income per 36 M.R.S.A §508. Under Chapter 192 of the
City Code, Saco has elected to levy a service fee on exempt properties that generate rental income.
Municipalities may further elect to enter into voluntary agreements with exempted properties to cover the
cost of providing municipal services. Where the Finance department is responsible for tax collection
under § 4-14 in the City’s Code, Finance is also responsible for administration of Chapter 192 and any
other payments in lieu of property taxes.

B. Annual Process
The Finance Department will partner with the Assessor’s Department to review all tax-exempt properties
annually. Letters will be issued in order to confirm the following:

 • Number of residents
 • Existence of any rental income subject to Chapter 192.
 • Tax Exempt Status of properties

The Finance Department will calculate the service fee cost of all tax-exempt entities on an annual basis
after the Tax Commitment has been completed.

Effective April 1st, 2021 for the Fiscal Year 2022 and going forward, Service Fees will be calculated as
follows using budgeted amounts where applicable:

 1. Fire Protection Service Costs
 𝐵𝑢𝑖𝑙𝑑𝑖𝑛𝑔 𝑆𝑞𝑢𝑎𝑟𝑒 𝐹𝑒𝑒𝑡
 (𝐹𝑖𝑟𝑒 &𝐸𝑀𝑆 𝐸𝑥𝑝𝑒𝑛𝑠𝑒 − 𝐹𝑖𝑟𝑒 &𝐸𝑀𝑆 𝑅𝑒𝑣𝑒𝑛𝑢𝑒) ×
 𝐶𝑖𝑡𝑦 𝑜𝑓 𝑆𝑎𝑐𝑜 𝑇𝑜𝑡𝑎𝑙 𝑆𝑞𝑢𝑎𝑟𝑒 𝐹𝑒𝑒𝑡

 2. Police Protection Service Costs
 𝑅𝑒𝑠𝑖𝑑𝑒𝑛𝑡𝑠
 (𝑃𝑜𝑙𝑖𝑐𝑒 𝐸𝑥𝑝𝑒𝑛𝑠𝑒 − 𝑃𝑜𝑙𝑖𝑐𝑒 𝑅𝑒𝑣𝑒𝑛𝑢𝑒) ×
 𝐶𝑖𝑡𝑦 𝑜𝑓 𝑆𝑎𝑐𝑜 𝑈𝑆 𝐶𝑒𝑛𝑠𝑢𝑠 𝑇𝑜𝑡𝑎𝑙 𝑃𝑜𝑝𝑢𝑙𝑎𝑡𝑖𝑜𝑛

 Or (if residential counts are not available)

 𝐵𝑢𝑖𝑙𝑑𝑖𝑛𝑔 𝑆𝑞𝑢𝑎𝑟𝑒 𝐹𝑒𝑒𝑡
 (𝑃𝑜𝑙𝑖𝑐𝑒 𝐸𝑥𝑝𝑒𝑛𝑠𝑒 − 𝑃𝑜𝑙𝑖𝑐𝑒 𝑅𝑒𝑣𝑒𝑛𝑢𝑒) ×
 𝐶𝑖𝑡𝑦 𝑜𝑓 𝑆𝑎𝑐𝑜 𝑇𝑜𝑡𝑎𝑙 𝑆𝑞𝑢𝑎𝑟𝑒 𝐹𝑒𝑒𝑡

 3. Public Works Service Costs
 (road maintenance and construction, traffic control, snow and ice removal):

 𝑅𝑒𝑠𝑖𝑑𝑒𝑛𝑡𝑠
 (𝑃𝑊 𝐸𝑥𝑝𝑒𝑛𝑠𝑒 − 𝑃𝑊 𝑅𝑒𝑣𝑒𝑛𝑢𝑒) ×
 𝐶𝑖𝑡𝑦 𝑜𝑓 𝑆𝑎𝑐𝑜 𝑈𝑆 𝐶𝑒𝑛𝑠𝑢𝑠 𝑇𝑜𝑡𝑎𝑙 𝑃𝑜𝑝𝑢𝑙𝑎𝑡𝑖𝑜𝑛

 Or (if residential counts are not available)

 𝐶𝑜𝑢𝑛𝑡 𝑜𝑓 𝑅𝑒𝑎𝑙 𝐸𝑠𝑡𝑎𝑡𝑒 𝑃𝑎𝑟𝑐𝑒𝑙𝑠
 (𝑃𝑊 𝐸𝑥𝑝𝑒𝑛𝑠𝑒 − 𝑃𝑊 𝑅𝑒𝑣𝑒𝑛𝑢𝑒) ×
 𝑇𝑜𝑡𝑎𝑙 𝐶𝑖𝑡𝑦 𝑜𝑓 𝑆𝑎𝑐𝑜 𝑅𝑒𝑎𝑙 𝐸𝑠𝑡𝑎𝑡𝑒 𝑃𝑎𝑟𝑐𝑒𝑙𝑠

 4. Total Service Costs
 𝑆𝑒𝑟𝑣𝑖𝑐𝑒𝑠 𝐶𝑜𝑠𝑡𝑠 = 𝐹𝑖𝑟𝑒 𝑆𝑒𝑟𝑣𝑖𝑐𝑒 𝐶𝑜𝑠𝑡𝑠 + 𝑃𝑜𝑙𝑖𝑐𝑒 𝑆𝑒𝑟𝑣𝑖𝑐𝑒 𝐶𝑜𝑠𝑡𝑠 + 𝑃𝑢𝑏𝑙𝑖𝑐 𝑊𝑜𝑟𝑘𝑠 𝑆𝑒𝑟𝑣𝑖𝑐𝑒 𝐶𝑜𝑠𝑡𝑠




 Page 71
A report of all tax-exempt entities and related service costs will be provided to the City Administrator and
Council on an annual basis. The City Administer and Council may elect to enter into voluntary
arrangements with certain tax-exempt entities that do not already pay service fees under Chapter 192.

Those tax-exempt entities that qualify to pay service fees under Chapter 192 or that have entered into
voluntary agreements with the City of Saco will be billed accordingly through the Finance Department.
For financial reporting purposes, payments in lieu of taxes should be treated in the same manner as
property tax revenues.




 Page 72
 City of Saco, ME
 Thursday, September 11, 2025


Chapter 192. Taxation
[HISTORY: Adopted by the City Council of the City of Saco as indicated in article histories. Amendments
noted where applicable.]


Article I. Municipal Service Fee
[Adopted 5-1-1995 as Ch. VI, Sec. 6-1, of the 1994 Code]

§ 192-1. Property exempt from taxation.

Pursuant to 36 M.R.S.A. § 652, properties in the City which are owned by benevolent and charitable
institutions shall be exempt from property taxation. This article incorporates by reference the definition of
"benevolent and charitable institutions" used in 36 M.R.S.A. § 652.

§ 192-2. Fee imposed on rental property; exception.

The owners of residential properties exempt from taxation under § 192-1 that are used to provide rental
income (with the exception of student housing or parsonages) shall pay to the City of Saco a service fee
in lieu of property tax.

§ 192-3. Calculation of fee.

The fee for services in lieu of property tax shall be calculated according to the actual costs of providing
municipal services to the property. Municipal services included in the calculation of the fee shall include
fire and police protection, road maintenance and construction, traffic control, snow and ice removal,
water and sewer service, sanitation services and all other municipal services except the costs of
education and welfare, which shall be excluded. In no instance shall this fee exceed 2% of the gross
annual revenues of the organization.

§ 192-4. Appeals.

Any property owner levied a service charge in lieu of property tax shall have the right to appeal the levy
to the Board of Assessment Review.




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 MRS Title 36, §508. SERVICE CHARGES




 §508. Service charges
 1. Imposition. A municipality may impose service charges on the owner of residential property,
 other than student housing or parsonages, that is totally exempt from taxation under section 652 and
 that is used to provide rental income. Such service charges must be calculated according to the actual
 cost of providing municipal services to that real property and to the persons who use that property, and
 revenues derived from the charges must be used to fund, to the extent possible, the costs of those
 services. The municipal legislative body shall identify those institutions and organizations upon which
 service charges are to be levied.
 A municipality that imposes service charges on any institution or organization must impose those
 service charges on every similarly situated institution or organization. For the purposes of this section,
 "municipal services" means all services provided by a municipality other than education and welfare.
 [PL 2007, c. 627, §12 (NEW).]
 2. Limitation. The total service charges levied by a municipality on any institution or organization
 under this section may not exceed 2% of the gross annual revenues of the institution or organization.
 In order to qualify for this limitation, the institution or organization must file with the municipality an
 audit of the revenues of the institution or organization for the year immediately prior to the year in
 which the service charge is levied. The municipal officers shall abate the portion of the service charge
 that exceeds 2% of the gross annual revenues of the institution or organization.
 [PL 2007, c. 627, §12 (NEW).]
 3. Administration. Municipalities shall adopt any ordinances necessary to carry out the provisions
 of this section. Determinations of service charges may be appealed in accordance with an appeals
 process provided by municipal ordinance. Unpaid service charges may be collected in the manner
 provided in Title 38, section 1208.
 [PL 2007, c. 627, §12 (NEW).]
 SECTION HISTORY
 PL 2007, c. 627, §12 (NEW).

The State of Maine claims a copyright in its codified statutes. If you intend to republish this material, we require that you include
the following disclaimer in your publication:
All copyrights and other rights to statutory text are reserved by the State of Maine. The text included in this publication reflects
changes made through the Second Regular Session of the 131st Maine Legislature and is current through January 1, 2025. The
text is subject to change without notice. It is a version that has not been officially certified by the Secretary of State. Refer to the
Maine Revised Statutes Annotated and supplements for certified text.
The Office of the Revisor of Statutes also requests that you send us one copy of any statutory publication you may produce. Our
goal is not to restrict publishing activity, but to keep track of who is publishing what, to identify any needless duplication and to
preserve the State's copyright rights.

PLEASE NOTE: The Revisor's Office cannot perform research for or provide legal advice or interpretation of Maine law to the
public. If you need legal assistance, please contact a qualified attorney.




Generated
01.07.2025 §508. Service charges | 1
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 Fiscal Year 2024 Educational PILOT Contributions

 Community Community
 PILOT Requested Community Benefits Cash Remaining % PILOT
 Institution Benefit Credit Benefits Credit
 Value Basis PILOT Report Received? Contribution PILOT Request Request Met
 Received Utilized

Berklee College of Music* $ 173,943,523 $ 1,502,780 Yes $ 751,390 100% $ 375,695 $ 206,870 86%
Boston Architectural College $ 19,056,500 $ 38,354 Yes $ 19,177 100% $ 19,177 $ - 100%
Boston College * $ 536,095,300 $ 4,926,855 No $ - 0% $ 441,042 $ 3,807,826 23%
Boston College High School $ 27,176,500 $ 115,126 Yes $ 57,563 100% $ - $ 57,563 50%
Boston University * $ 2,623,525,324 $ 24,207,193 Yes $ 12,103,596 100% $ 6,300,000 $ 5,469,102 77%
Emerson College $ 266,674,500 $ 2,368,778 Yes $ 1,184,389 100% $ 141,591 $ 1,042,798 56%
Emmanuel College $ 194,556,700 $ 1,697,674 Yes $ 848,837 100% $ 170,000 $ 678,837 60%
Fisher College $ 42,819,500 $ 263,028 Yes $ 131,514 100% $ - $ 131,514 50%
Harvard University * $ 1,524,362,253 $ 14,250,973 Yes $ 7,125,487 100% $ 4,063,489 $ 3,035,808 79%
Massachusetts College of Pharmacy $ 109,297,000 $ 891,560 Yes $ 445,780 100% $ 445,780 $ 0 100%
New England College of Optometry $ 25,065,500 $ 95,168 Yes $ 47,584 100% $ 47,584 $ - 100%
New England Conservatory $ 29,747,000 $ 139,430 Yes $ 69,715 100% $ - $ 69,715 50%
Northeastern University * $ 1,442,078,481 $ 13,457,148 Yes $ 6,728,574 100% $ 1,900,000 $ 4,487,780 67%
Roxbury Latin School $ 52,896,200 $ 358,301 No $ - 0% $ - $ 358,301 0%
Showa Institute $ 36,073,778 $ 199,248 Yes $ 99,624 100% $ 99,624 $ 0 100%
Simmons College $ 139,730,000 $ 1,179,298 Yes $ 589,649 100% $ - $ 589,649 50%
Suffolk University $ 217,346,500 $ 1,878,871 Yes $ 939,435 100% $ 556,069 $ 383,367 80%
Tufts University $ 151,374,962 $ 1,278,753 Yes $ 639,376 100% $ 450,000 $ 189,377 85%
Wentworth Institute of Technology $ 213,771,069 $ 1,869,969 Yes $ 934,984 100% $ - $ 934,985 50%
Winsor School $ 41,283,900 $ 248,509 Yes $ 124,255 100% $ - $ 124,254 50%
 Total $ 7,866,874,490 $ 70,967,017 $ 32,840,929 $ 15,010,050 $ 21,567,746 70%

 *These institutions receive a credit for property taxes paid on property that would qualify for exemption
 As of April 29, 2025




 1
 Page 75
 Fiscal Year 2024 Medical PILOT Contributions
 Community Community
 PILOT Requested Community Benefits Cash Remaining % PILOT
 Institution Benefit Credit Benefits Credit
 Value Basis PILOT Report Received? Contribution PILOT Request Request Met
 Received Utilized
Beth Israel Deaconess Medical Center $ 816,793,701 $ 7,576,034 Yes $ 3,788,017 100% $ 3,788,017 $ 0 100%
Boston Children's Hospital * $ 1,085,254,663 $ 9,534,430 Yes $ 7,150,822 100% $ 2,007,287 $ 0 100%
Boston Medical Center * $ 153,802,100 $ 1,208,248 Yes $ 906,186 100% $ - $ 298,234 75%
Brigham and Women's Hospital $ 820,202,335 $ 7,608,468 Yes $ 3,804,234 100% $ 3,024,526 $ 779,708 90%
Dana Farber Cancer Institute $ 373,291,603 $ 3,303,088 Yes $ 1,651,544 100% $ 1,651,544 $ - 100%
Faulkner Brigham and Women's $ 162,003,500 $ 1,389,890 Yes $ 694,945 100% $ 570,074 $ 124,871 91%
Franciscan Children’s Hospital $ 50,402,000 $ 334,719 Yes $ 167,360 100% $ - $ 167,359 50%
Hebrew Rehabilitation Center $ 41,744,000 $ 252,859 Yes $ 126,430 100% $ 33,938 $ 92,491 63%
Joslin Diabetes Center $ 86,293,700 $ 674,068 No $ - 0% $ - $ 674,068 0%
Massachusetts Eye & Ear Infirmary $ 116,908,100 $ 963,521 Yes $ 481,761 100% $ 436,452 $ 45,308 95%
Massachusetts General Hospital $ 1,786,998,579 $ 16,753,853 Yes $ 8,376,926 100% $ 6,875,006 $ 1,501,921 91%
New England Baptist Hospital $ 132,181,873 $ 1,107,932 Yes $ 553,966 100% $ 370,872 $ 183,094 83%
Shriners Hospitals for Children Boston $ 106,097,400 $ 861,308 No 0% $ - $ 861,308 0%
Spaulding Rehabilitation Hospital $ 153,933,900 $ 1,313,593 Yes $ 656,797 100% $ 539,064 $ 117,732 91%
Tufts Medical Center $ 456,821,900 $ 4,148,249 Yes $ 2,074,124 100% $ 150,000 $ 1,924,125 54%
 Total $ 6,342,729,354 $ 57,030,260 $ 30,433,112 $ 19,446,780 $ 6,770,220 88%

 *These institutions receive a credit for property taxes paid on property that would qualify for exemption




 As of April 29, 2025




 2
 Page 76
 Fiscal Year 2024 Cultural PILOT Contributions
 Community Community
 PILOT Requested Community Benefits Cash Remaining % PILOT
 Institution* Benefit Credit Benefits Credit
 Value Basis PILOT Report Received? Contribution PILOT Request Request Met
 Received Utilized
Boston Symphony Orchestra $ 28,072,562 $ 123,599 Yes $ 61,799 100% $ 61,800 $ 0 100%
GBH (WGBH) $ 49,902,500 $ 329,996 Yes $ 164,998 100% $ 164,998 $ 0 100%
Longwood Collective $ 50,947,000 $ 339,872 Yes $ 169,936 100% $ 169,936 $ 0 100%
 Total $ 128,922,062 $ 793,467 $ 396,733 $ 396,734 $ 0 100%




 * In FY24, the City of Boston entered into an alternative system with the Boston Children's Museum, Institute of
 Contemporary Art, Isabella Stewart Gardner Museum, Museum of Fine Arts, Museum of Science, and the New England
 Aquarium to report on their institution's ongoing and expanded community benefits and other mission-related programs for
 Boston residents. These institutional community benefits reports are posted on the PILOT website.




 As of April 29, 2025




 3
 Page 77
 Fiscal Year 2024 PILOT Contributions
 Requested Community Benefit Cash % PILOT
 Category
 PILOT Credit Contribution Request Met
 Educational $ 70,967,017 $ 32,840,929 $ 15,010,050 67%
 Medical $ 57,030,260 $ 30,433,112 $ 19,446,780 91%
 Cultural $ 793,467 $ 396,733 $ 396,734 100%
 Total $ 128,790,744 $ 63,670,774 $ 34,853,564 76%
As of April 29, 2025




 4
 Page 78
 Summary of FY24 PILOT Community Benefits
As outlined by the 2011 PILOT Taskforce, PILOT Community Benefits are broadly defined as services that
directly benefit City of Boston residents; support the City’s mission and priorities with the idea in mind
that the City would support such an initiative in its budget if the institution did not provide it; emphasize
ways in which the City and the institution can collaborate to address shared goals; and, are quantifiable.
Lastly, PILOT Community Benefits should include only those investments that are above and beyond the
institution’s existing commitments such as Institutional Master Plan requirements, Article 80
requirements, Determination of Need and the like.1 Examples of PILOT Community Benefits programs
include academic scholarships, job training initiatives, health disparities programs. More detailed examples
of FY24 Community Benefit programs can be found below.


In FY24, 40 institutions submitted PILOT Community Benefits reports totaling $256.4M, of which $229.0M
were considered eligible. Given that an institution can only receive community benefits credit for 50% of
its PILOT request, $63.7M in community benefits credit was accepted in total this year. Institutions
partnered with approximately 590 local organizations to implement these programs.


To better understand the impact of PILOT Community Benefits across the city, this year’s submissions
were broadly categorized. The following categorization is a preliminary assessment based on the
information provided about each Community Benefit by our partner institutions. All submitted Community
Benefits were categorized, with the exception of some programs which require more information before
making an assessment. Please note that additional benefits to the community through Institutional Master
Plan requirements, Article 80 requirements, Determination of Need and other means are not accounted
for in this analysis.




1
 For more information on Institutional Master Plans coordinated by the Boston Planning & Development Agency,
see http://www.bostonplans.org/planning/institutional-planning/institutional-planning




 Page 79
 Table 1: Preliminary Assessment of Community Benefits Programs FY19-242
 Category FY19 FY20 FY21 FY22 FY23 FY24
 Value Value Value Value Value Value
Education: post-secondary access, scholarships, $53M $65.4M $72.4M $73M $91.2M $120M
school funding, supports and resources, and
investment in educational environment
Community Health: community health initiatives, $27.2M $28.7M $31.9M $33M $33.8M $36.9M
education and outreach beyond the charitable
mission of the institution
Good Neighbor Activity: donations of facilities, $27.9M $16.4M $16.5M $18.4M $21.8M $26M
goods, and/or supplies, monetary support of
community associations, volunteer activities, and
paid student internships
Built Environment: active transportation options, $17.3M* $18.5M $17.2M $16.4M $15.5M $18.1M
parks and open space, access to healthy foods
Cultural: access to cultural spaces, activities and $10.4M* $11.0M $5.7M $4M $8.6M $14M
programs
Employment: workforce development programs, $4.6M $4.3M $4.6M $3.3M $3.4M $4.2M
job readiness training, summer jobs program
Violence Prevention: youth violence, sexual $4.9M $4.0M $3.5M $4.5M $4.3M $4.9M
violence and other community violence prevention
and public safety programs
Housing: development and maintenance of safe, $579K $863K $1.0M $1.1M $1.8M $3M
stable, affordable living accommodations**
City Fellowships and Direct Funding: fellowships, $2.6M $2.6M $1.1M $2.5M $2.6M $2.1M
co-ops and direct funding to City departments
Social Environment: social networks, participation, $4.6M $1.3M $832K $65K $74K $90K
cohesion, capital, support, inclusion, integration,
and norms
Grand Total $157.4M $153.2M $154.5M $156.4M $183M $229M

*These FY19 values have been adjusted given an error in last year’s reporting on community benefit submissions.
Harvard University’s Arnold Arboretum now falls under the Built Environment category (in FY19, it was erroneously
placed in the Cultural category).


2
 Please note that FY19 was the first year that Community Benefits Programs were categorized.




 Page 80
**For more information on student housing, see Student Housing Trends 2021-22 Academic Year.


To further understand the impact of PILOT Community Benefits across the city, institutions also submitted
information about the neighborhoods served by every program. The following neighborhood
categorizations are a preliminary assessment based on the information provided about each Community
Benefit program by our partner institutions. Please note that some programs serve multiple
neighborhoods; for those programs, the reported value of that program is counted in each neighborhood
served. 80% of programs served residents citywide and 94% of the total reported value of PILOT
Community Benefits were citywide.


 Table 2: Preliminary Assessment of Community Benefits Programs by Neighborhood FY20-24


 Neighborhood FY20 Value FY21 Value FY22 Value FY23 Value FY24 Value

City-wide $136,197,090 $138,076,317 $126,889,967 $151,395,153 $207,237,603
Allston $598,283 $4,478,709 $3,729,604 $3,666,138 $3,566,463
Brighton $612,731 $4,517,959 $3,880,140 $4,391,644 $4,474,760
Back Bay $264,078 $156,754 $180,234 $209,588 $228,600
Beacon Hill $241,664 $184,450 $134,784 $212,166 $319,953
Charlestown $886,336 $1,661,907 $224,450 $928,358 $593,131
Chinatown/Downtown
 $1,023,671 $4,086,105 $2,523,311 $2,815,959
/Leather District $3,410,005
Dorchester $8,240,706 $7,050,028 $7,316,710 $7,636,971 $5,811,770
East Boston $5,558,857 $2,602,675 $1,532,540 $2,470,506 $3,061,899
Fenway-Longwood $7,521,589 $7,815,539 $6,279,614 $6,751,072 $227,652
Hyde Park $284,074 $1,296,828 $2,557,521 $2,799,838 $1,749,478
Jamaica Plain $1,847,986 $1,488,038 $1,335,490 $939,755 $1,102,371
Mattapan $1,362,948 $3,063,772 $3,221,213 $3,812,110 $2,149,077
Mission Hill $5,471,080 $7,676,319 $7,010,949 $6,658,225 $3,362,048
North End $119,873 $143,350 $22,784 $79,066 $84,953
Roslindale $402,415 $1,147,632 $3,805,044 $5,113,865 $3,178,464




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 Neighborhood FY20 Value FY21 Value FY22 Value FY23 Value FY24 Value
Roxbury $5,518,219 $9,434,475 $9,751,924 $11,090,249 $5,559,205
South Boston $1,267,679 $953,765 $2,574,627 $3,085,733 $1,498,612
South End $3,299,382 $3,410,590 $4,554,848 $4,704,728 $1,943,698
West End $360,483 $244,274 $144,075 $98,204 $94,953
West Roxbury $391,917 $632,649 $2,405,335 $2,572,248 $507,069


Institutions who did not submit a report were not eligible to receive community benefit credit. Four
institutions did not submit Community Benefits programs in FY24:

 ● Boston College (did not submit for the previous 5 years)
 ● Joslin Diabetes Center (did not submit for the previous 4 years)
 ● Roxbury Latin School (did not submit for the previous 5 years)
 ● Shriners Hospital (did not submit for the previous 5 years)




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City of Portland, Maine
 Finance Committee Meetings
 Public Record of Proceedings



Under the Maine Revised Statutes (1 M.R.S. § 403) any public meeting is required to maintain a record.
M.R.S. § 403 further states that required details of the record include:

A. The date, time and place of the public proceeding
B. The members of the body holding the public proceeding recorded as either present or absent; and
C. All motions and votes taken, by individual member, if there is a roll call




M.R.S. § 403 notes that “an audio, video, or other electronic recording of a public proceeding satisfies the
requirements”. The City of Portland has undertaken the expense of recording all City Council meetings
and Council Committee meetings which are live streamed and archived at the following location:

http://www.portlandmaine.gov/129/Agendas-Minutes.

This archive meets the requirement 1 M.R.S. § 403 and is an indisputable record of proceedings which
may be viewed by any member of the public. For any meetings where votes were taken, a summary will
also be prepared and posted as a second page to this attachment.