Finance Committee — Portland, ME
Date: 2025-11-06
Time: 17:00

Remote Finance Committee MEMBERS
Meeting Agenda Councilor April Fournier, Chair
Thursday, November 6, 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/85815653186?pwd=wnmHKlj1lpavgLUV3B7JK9ZRVxdjfD.1
 Passcode:742545
 Phone one-tap:
 +16469313860,,85815653186#,,,,*742545# US
 +19292056099,,85815653186#,,,,*742545# US (New York)
 Join via audio:
 +1 646 931 3860 US
 +1 929 205 6099 US (New York)
 +1 312 626 6799 US (Chicago)
 Webinar ID: 858 1565 3186
 International numbers available: https://portlandmaine-gov.zoom.us/u/kdxyDNXrj1
 1. Introductions

 2. 2026 Metro Assessment and Council Options

 On October 31, 2025 Metro submitted their 2026 budget to the City. The budget includes an
 assessment increase for Portland of 20% or approximately $600k. Should the Council choose
 to reject the budget, such rejection must occur within 30 days. Acceptance of the budget and
 local assessment can occur by taking no action (simply a City Council Communication on a
 November agenda) or by a formal vote of acceptance. Due to the significance of the FY27

 1
 increase the budget will be initially discussed at tonight’s Finance Committee meeting to
 ensure Council support. City and METRO staff will be in attendance to discuss the increase
 for FY27, the service level enhancements, outlook for FY28, and why the budget is being
 recommended for acceptance. This is a discussion item only, no action is scheduled at the
 current meeting.
3. 2026 Capital Improvement Plan Process and Capital Project Selection Criteria

 In 2025, City staff made several key changes to the Capital Improvement Plan (CIP)
 process. Most notably, staff better aligned project selection with established City priorities,
 added additional evaluation of project submissions based on clear criteria weighted to reflect
 City priorities, added emphasis on equity and sustainability, and established a Capital
 Projects Advisory Committee (CPAC) to assist in the CIP project assessment process. At the
 current meeting, staff will review the CIP timeline, investment priorities and capital project
 selection criteria for 2026. This is a discussion item only, no action is scheduled 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, review
 calculations of voluntary PILOT payment amounts which would be due by entity after
 factoring in the $10M exemption, and discuss the proposed service fee
 ordinance. This is a discussion item only, no action is scheduled at the current
 meeting.
5. Other Items for Discussion


 a. PSTEP Q&A Follow Up
 b. American Rescue Plan Act Reporting / Spending Update
 c. Future Meeting Topic - PPS Memorandum of Understanding

6. Adjournment




 2

Remote Finance Committee MEMBERS
Meeting Agenda Councilor April Fournier, Chair
Thursday, November 6, 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/85815653186?pwd=wnmHKlj1lpavgLUV3B7JK9ZRVxdjfD.1
 Passcode:742545
 Phone one-tap:
 +16469313860,,85815653186#,,,,*742545# US
 +19292056099,,85815653186#,,,,*742545# US (New York)
 Join via audio:
 +1 646 931 3860 US
 +1 929 205 6099 US (New York)
 +1 312 626 6799 US (Chicago)
 Webinar ID: 858 1565 3186
 International numbers available: https://portlandmaine-gov.zoom.us/u/kdxyDNXrj1
 1. Introductions

 2. 2026 Metro Assessment and Council Options

 On October 31, 2025 Metro submitted their 2026 budget to the City. The budget includes an
 assessment increase for Portland of 20% or approximately $600k. Should the Council choose
 to reject the budget, such rejection must occur within 30 days. Acceptance of the budget and
 local assessment can occur by taking no action (simply a City Council Communication on a
 November agenda) or by a formal vote of acceptance. Due to the significance of the FY27

 1

 Page 1
 increase the budget will be initially discussed at tonight’s Finance Committee meeting to
 ensure Council support. City and METRO staff will be in attendance to discuss the increase
 for FY27, the service level enhancements, outlook for FY28, and why the budget is being
 recommended for acceptance. This is a discussion item only, no action is scheduled at the
 current meeting.
3. 2026 Capital Improvement Plan Process and Capital Project Selection Criteria

 In 2025, City staff made several key changes to the Capital Improvement Plan (CIP)
 process. Most notably, staff better aligned project selection with established City priorities,
 added additional evaluation of project submissions based on clear criteria weighted to reflect
 City priorities, added emphasis on equity and sustainability, and established a Capital
 Projects Advisory Committee (CPAC) to assist in the CIP project assessment process. At the
 current meeting, staff will review the CIP timeline, investment priorities and capital project
 selection criteria for 2026. This is a discussion item only, no action is scheduled 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, review
 calculations of voluntary PILOT payment amounts which would be due by entity after
 factoring in the $10M exemption, and discuss the proposed service fee
 ordinance. This is a discussion item only, no action is scheduled at the current
 meeting.
5. Other Items for Discussion


 a. PSTEP Q&A Follow Up
 b. American Rescue Plan Act Reporting / Spending Update
 c. Future Meeting Topic - PPS Memorandum of Understanding

6. Adjournment




 2

 Page 2
October 31, 2025

Danielle West
City Manager
City of Portland
389 Congress Street
Portland, ME 04101


Re: Greater Portland Transit District: Preliminary 2026 Budget and Municipal Assessment

Dear Ms. West:

In accordance with MRS Title 30-A, Chapter 163 (Transportation), the Greater Portland
Transit District (“Metro”) is submitting  its fiscal year 2026 operating
budget and municipal assessment. Metro’s 2026 fiscal year operates from January 1,
2026 - December 31, 2026. The assessment amount for the City of Portland for fiscal year
2026 is $3,598,380.

On October 23, 2025, Metro’s Board of Directors unanimously approved
the fiscal year 2026 preliminary budget and municipal assessments. The total
operating budget for fiscal year 2026 is $20,155,505 and represents a 4.7% increase
compared to FY 2025.

The municipal assessments associated with Metro’s FY 2026 are drawn from the municipalities’
forthcoming fiscal year 2026-27. In accordance with MRS Title 30-A, §3516, the
“municipal officers” (i.e., the city/town councils) of your communities are required to notify
Metro of a rejection of the local assessment within thirty (30) calendar days of this
submission. Acceptance of the local assessment may be achieved either
by affirmative action by city/town councils or by no formal action within the 30-day timeframe.




 www.gpmetro.org
 114 Valley St. • Portland, ME • 04102
 Phone: 207-774-0351 Fax: 207-774-6241
 Page 3
30-A-MRS §3516 requires Metro to adopt and implement its annual budget according to the
following timeline:

Table 1: Metro’s Budget Adoption Calendar
 Milestone Action
 October 31 Date by which a preliminary operating budget must be approved along with the formula by
 which local contributions are determined and the local contribution amounts.
 November 1 Date by which Metro is required to submit the preliminary budget, local contribution formula,
 and local contribution amounts to the “municipal officers” (i.e., the city/town councils) of
 member municipalities.
 November 30 Date by which city/town councils are required to notify Metro of a rejection of the formula
 by which local assessments are determined. A rejection would trigger a mediation process
 through the Public Utilities Commission.
 February 29 Date by which Metro must approve a final budget.
 April 1 Date by which Metro transmits “warrants for taxes” to the member municipalities.
 July-August Local contributions due to Metro within 30 days after the date that taxes are due within each
 member municipality.


The budget is organized into three major operational sections:

 • Base Bus Service – $18.95 million budget represents a 4.5% increase compared to 2025.
 The increase is primarily being driven by approved cost of living wage increases in Metro’s
 Collective Bargaining Agreement and Non-Union Salary Plan, as well as inflationary cost
 increases of goods and services.

 Metro plans to operate 137,503 hours of transit service across fourteen fixed routes and
 one microtransit zone in 2026. Ridership in 2025 is projected to reach 1,860,000, a 2.5%
 increase from Metro’s 2024 ridership. It should be noted that Metro’s 2024 ridership did
 not include South Portland routes. Metro is budgeting for ridership to be at similar levels
 in 2026. Growth will be pursued through a redoubling of marketing efforts including
 promotion of unlimited use pass programs and improvements to route efficiency and on-
 time performance.

 • ADA Paratransit – $698k budget represents a 13.6% increase compared to 2025.
 Increases in ADA paratransit ridership coupled with an increase in Metro’s contract rate
 with its paratransit provider the Regional Transportation Program are driving this
 increase.



 www.gpmetro.org
 114 Valley St. • Portland, ME • 04102
 Phone: 207-774-0351 Fax: 207-774-6241
 Page 4
 ADA paratransit service is demand response service for individuals who cannot use bus
 service. Passengers may be certified as ADA eligible if a functional assessment determines
 they are unable to use the fixed route bus system for all travel or certain trip types. ADA
 paratransit is a federal requirement and must be offered within ¾ mile radius around
 Metro’s local bus routes (not including Breez express service). Metro member
 communities are billed separately from the annual assessment for the local match portion
 of the per trip cost for trips originating in their community.

 • Property Lease Arrangement – $499k budget remains flat compared to 2025. Metro
 currently leases an adjacent property with a combination of state and local funding as
 well as revenue from a sub-lease agreement. The purpose of this arrangement is to
 support future acquisition of the property in conjunction with construction of an
 expanded operations-maintenance facility.

The total overall local funding required from member municipalities for FY 2025 is programmed
to increase by 12.4% from $5,410,089 in FY 2025 to $6,082,220 in FY 2026.

 • Metro is experiencing reductions in revenue on three fronts; lower than expected fare
 revenue, reduced projections for advertising revenue and most impactfully the phasing
 out of ARPA funding. These factors combined has caused overall municipal contributions
 to the budget to increase. The impact of this increase has the most significant impact on
 the communities with ARPA funded service improvements. These ARPA funded service
 improvements for each community include:

 o Falmouth – Increased frequency on the Route 7 and the introduction of
 microtransit service to most of Falmouth.
 o Portland – Extension of the Route 7 to the Jetport and frequency improvements
 on this route, increased frequency on the Routes 9A and 9B, extension of the
 Husky Line to the Eastern Waterfront and frequency improvements midday on the
 Breez service.
 o Brunswick, Freeport, Yarmouth – Improved frequency midday on the Breez, which
 serves all three communities.

 • Metro was awarded $4.4 million in ARPA funding in 2022 that was used for targeted
 efforts to recover transit ridership post-pandemic. These targeted programs included; a
 regional half fare promotion, bus stop improvements and the introduction of transit signal
 priority to improve route speed. In addition to these one-time expenses, Metro received
 $2.8 million to fund comprehensive service improvements that were introduced
 incrementally in 2023 and 2024.


 www.gpmetro.org
 114 Valley St. • Portland, ME • 04102
 Phone: 207-774-0351 Fax: 207-774-6241
 Page 5
 • In 2025, approximately $1.5 million in service improvements were 100% ARPA funded.
 Metro forecasts a little less than $500k in ARPA funding will be remaining to fund these
 services in 2026. This creates a $1 million funding reduction in revenue in Metro’s 2026
 budget. In order to fill this funding gap and ease the transition as municipalities begin to
 pick up the difference, Metro’s 2026 budget includes $325k in federal carry-forward
 funding that is being directly applied to ARPA funded service improvements.

The table below outlines the changes in Metro’s base budget revenues as compared to FY 2025
budget.

Table 1: FY 2025 vs FY 2026 Base Budget Revenue
 2025 2026 Change Change
Revenues (Base Budget) Budget Budget +/- $ +/- %
Fare Revenue 3,378,509 3,279,972 (98,538) -2.9%
Miscellaneous Revenue 541,838 446,100 (95,738) -17.7%
Municipal Funding 5,316,376 5,984,171 667,795 12.6%
State Funding 770,153 770,745 592 0.1%
Service Imp. - Federal Funding 1,490,036 478,811 (1,011,225) -67.9%
 325,000 325,000 100.0%
Federal Funding 6,544,835 7,609,652 1,064,817 16.3%
Total Base Bus Budget 18,041,747 18,894,450 852,703 4.7%


The table below outlines the local assessment for each Metro community including the change
amount and change percentage. Changes in municipal assessments vary by community based on
the amount of ARPA service operated within each community. Communities that saw a reduction
in their assessment had reductions in service levels.

Table 2: Local Assessments for Bus Service, Debt Service and Lease Property

 FY 2026 Change
 Municipality FY 2025 Actual Lease Debt Service Fixed Variable Total % $
Brunswick $ 118,101 $ 1,901 $ 2,857 $ 15,063 $ 111,726 $ 131,547 11.4% $ 13,446
Falmouth $ 233,457 $ 4,981 $ 16,241 $ 27,565 $ 273,487 $ 322,274 38.0% $ 88,817
Freeport $ 118,101 $ 1,901 $ 2,857 $ 15,063 $ 111,726 $ 131,547 11.4% $ 13,446
Gorham $ 127,356 $ - $ 1,695 $ 26,777 $ 100,408 $ 128,880 1.2% $ 1,524
Portland $ 2,999,507 $ 69,222 $ 197,364 $ 438,445 $ 2,893,349 $ 3,598,380 20.0% $ 598,873
South Portland $ 700,000 $ - $ 4,618 $ 76,984 $ 647,779 $ 729,381 4.2% $ 29,381
Westbrook $ 995,466 $ 18,146 $ 39,330 $ 104,191 $ 746,998 $ 908,665 -8.7% $ (86,801)
Yarmouth $ 118,101 $ 1,901 $ 2,857 $ 15,063 $ 111,726 $ 131,547 11.4% $ 13,446
Annual Total $ 5,410,089 $ 98,052 $ 267,818 $ 719,150 $ 4,997,200 $ 6,082,220 12.4% $ 672,131




 www.gpmetro.org
 114 Valley St. • Portland, ME • 04102
 Phone: 207-774-0351 Fax: 207-774-6241
 Page 6
Metro’s Board of Directors has identified increasing non-municipal funding as a high priority for
Metro in 2026. Planned efforts to this end include:

 • Advocate strongly at the State level for more State operating assistance. MaineDOT’s
 portion of Metro’s budget continues to shrink as a proportion of Metro’s overall budget.
 Metro plans to work with State congressional leaders throughout its service area to
 identify ways that the State can provide more funding support to Metro.

 • Complete a fare policy analysis with a goal of increasing fare revenue through changes in
 Metro’s fare policy.

 • Increase ridership through increased community outreach, new and updated advertising
 campaigns and direct partnerships with businesses and institutions that will generate
 direct operating support and unlimited ride bus pass programs.

On behalf of the Metro Board of Directors, please accept our thanks for supporting public
transportation. We look forward to continuing our efforts and record of results in advancing
transit in the region. If you have any questions, please do not hesitate to contact me.

Respectfully,



Glenn Fenton
Executive Director


Attachment A – FY 2026 Preliminary Operating Budget
Attachment B – 2026-2030 Capital Improvement Program




 www.gpmetro.org
 114 Valley St. • Portland, ME • 04102
 Phone: 207-774-0351 Fax: 207-774-6241
 Page 7
Greater Portland Transit District:
FY 2026 Operating and Capital Budget- Preliminary

FY 2026 OPERATING BUDGET- PRELIMINARY
The total operating budget for FY 2026 is $20,155,505, an increase of 4.69% compared to FY 2025.

Table 1: Total Budget Summary




Major Budget Factors:
• Base Bus Budget (Expenditures) –The FY 2026 Base Bus Budget is built on transit service levels that are
 mostly unchanged from FY 2025.
 o Service Improvements – ARPA funded service improvements implemented in May 2024 and
 November 2024 are reported as included in the base budget expenditure numbers.
• Base Bus Budget (Revenues) – revenue estimates include: decreases in fares and miscellaneous revenue
 as well as increases in federal funding. Current municipal funding reflects an overall 12.6% increase,
 which includes a 13.4% increase in operating funding and a 6.8% decrease in capital funding. The 2026-


 1|Page


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Greater Portland Transit District:
FY 2026 Operating and Capital Budget- Preliminary

 2030 CIP is attached. Staff anticipate a small balance of ARPA funding carrying into 2026, which will offset
 about ¼ year of ARPA related service improvements.
• ADA Paratransit budget is projected to increase based on actual increased ridership in 2025.
• Lease Property (151 St. John’s Street) – total budget includes the anticipated expenditures and revenues
 associated with lease and operations of the property at 115 St. John’s Street. A projected $63,206 surplus
 in this section can be available to offset a deficit(s) in other sections of the budget.

BASE BUS SERVICE
For 2026, baseline bus service (including ARPA funded service improvements) will total approximately
137,576 revenue hours. Table 2 outlines service levels, projected revenue hours and estimated boardings by
route. Also presented are the boardings per hour statistics which is a basic metric of route performance.

Table 2: 2026 Service Levels and Estimated Ridership




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Greater Portland Transit District:
FY 2026 Operating and Capital Budget- Preliminary



Table 3: Base Bus Budget Summary




 3|Page


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Greater Portland Transit District:
FY 2026 Operating and Capital Budget- Preliminary



TRANSIT OPERATIONS DEPARTMENT
Overview and Staffing
The mission of the Transit Operations Department is to deliver safe and effective transit service on a daily
basis in accordance with Metro’s published routes and schedules and provide an excellent rider experience
across all touchpoints.

 • Transit Operations – deliver safe and effective bus operations on a daily basis in accordance with
 Metro’s published routes and schedules while providing an excellent rider experience.
 • Safety-Training – effectively train and prepare new Bus Operators and manage Metro’s agency safety
 plan.

The Operations Department includes the following full-time equivalent (FTE) positions and number of
employees. Several positions have been reclassified out of the Operations Department for 2026; Information
Technology will be reported as a separate department budget. Additionally, Customer Service has been
moved to the Planning and Marketing Department budget. The Safety and Training Manager position has
been reclassified as the Assistant Transit Operations Manager and finally, two new positions are being
requested, a Training Supervisor and a Scheduler/Data Analyst.

The Training Supervisor will perform the majority of the “hands on” new and refresher Bus Operator training.
The Assistant Transit Operations Manager will provide support for the Transit Operations Manager in the
areas of; dispatch oversight, operations, ITS systems and safety. This position is budgeted for the full year in
2026.

The Scheduler/Data Analyst position will primarily gather data and provide reports on a variety of KPIs. This
position will make recommendations for schedule adjustments to improve on-time performance and will
produce Metro’s operator and customer facing schedules. This position is budgeted for ½ year in 2026.

Table 4: Transit Operations Department Staffing




*Staffing is based on total position count, not amount budgeted.




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Greater Portland Transit District:
FY 2026 Operating and Capital Budget- Preliminary



Table 5: Transit Operations Department Budget




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Greater Portland Transit District:
FY 2026 Operating and Capital Budget- Preliminary




 Note # Line Item Explanation
 1 Wages Increase in regular wages is driven mainly by the COLA increase (3% Jan 1, 2% July 1) in
 base wages and step increases as required by the Collective Bargaining Agreement with
 ATU and the Non-Union Salary Plan approved by the Board of Directors in 2022. Wages
 related to service improvement are included in this line as well. Staff are estimating the
 same COLA for non-union staff.
 After evaluation of revenue hours and staffing requirements, staff determined the Bus
 Operator position count could be reduced by 3. This results in significant savings in
 wages and benefits from the 1st draft budget presented.
 2 New Positions- Wages This amount reflects the request for two new positions. One, full year, Training
 Supervisor, and one, ½ year Scheduler/Data Analyst.
 3 Overtime Overtime increase is related to the 3% COLA as required by the CBA. Additionally, this
 includes an addition of Overtime expected for Micro Transit drivers.
 4 Holiday Pay Increase is related to COLA as required by the CBA. Additionally, 2025 projection
 estimates to be slightly over budget on this line, so increase is based on 2025 projection
 and not 2025 budget.
 5 Health Insurance Health Insurance is estimated at an increase of 10% over 2025 budgeted amount.
 Reviewing current invoicing for Health Insurance, staff has increased the requested
 amount for 2025, and estimate a yearly premium increase of 10%.
 6 HRA Payments Historically, HRA payments were budgeted fully in Operations, as this department
 carried the majority of the expenses, and allocated to the departments based on actual
 expenditures. For 2026, we are budgeting an amount for each department. For 2026,
 Operations is showing a slight decrease, but this is based on the allocation to other
 departments. Overall, HRA Payments requested increase is about 20%, which is based
 on historical usage and added staff.
 7 Disability Insurance Metro’s broker for Disability Insurance was able to negotiate a rate reduction on STD
 benefits only, which is contributed to the addition of MEPFML benefits, starting in
 2026. The Oct 2025 renewal includes a decrease in the STD rate, and no change in the
 rate for LTD benefits.
 Reviewing the renewal for Disability Insurance, staff were able to estimate additional
 savings related to the rate decrease contributed to MEPFML beginning in 2026.
 8 Workers Compensation Workers Compensation expenditures have historically averaged around 2.75% of
 wages. Staff are using this as an estimate, and will update once initial discussions for
 2026 policy renewals begin.
 Staff have lowered the estimated expense related to Workers Compensation using
 2025 as a benchmark and a favorable claims experience rating for 2025.
 9 Unemployment Metro is self-insured for unemployment benefits, therefore, only has expenditures
 when claims are filed. So far, 2025 has been minimal. Staff have adjusted the budget
 request downward based on 2025 actuals.
 10 New Positions- Benefits This amount reflects an estimate of benefit expenditures for new positions. Staff are
 using 45% of wages as an estimate, which is in line with actual overall benefit costs
 related to wages.
 11 Minor Equipment Staff have adjusted this request downward, based on historical usage.
 12 Conference and Travel Increased based on need for additional training for Operations staff and managers




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Greater Portland Transit District:
FY 2026 Operating and Capital Budget- Preliminary



INFORMATION TECHNOLOGY DEPARTMENT

Overview and Staffing
The mission of the Information Technology Department is to provide secure, reliable, and innovative
technology solutions that support Metro’s operations, enhance the rider experience, and safeguard agency
data and systems. The department ensures the availability and integrity of critical technology
infrastructure, applications, and digital services.

 • Systems & Infrastructure – Maintain Metro’s hardware, software, and network infrastructure to
 ensure availability, operability, and business continuity.
 • Cybersecurity – Protect agency systems, data, and digital assets through proactive monitoring, risk
 management, and compliance with security standards.
 • Application Support – Manage, update, and support agency business systems, including financial,
 operational, and customer-facing platforms.
 • Innovation & Data – Advance technology initiatives, data management, and analytics to improve
 decision-making, service delivery, and rider experience.


The Information Technology Department includes the following full-time equivalent (FTE) positions and
number of employees. No additional positions or employees are proposed.

Table 6: Information Technology Department Staffing




*Staffing is based on total position count, not amount budgeted.




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Greater Portland Transit District:
FY 2026 Operating and Capital Budget- Preliminary



Table 7: Information Technology Department Budget




 Note # Line Item Explanation
 1 Wages Increase in regular wages is driven mainly by the COLA increase (3% Jan 1, 2% July 1) in
 base wages and step increases as required by the Collective Bargaining Agreement with
 ATU and the Non-Union Salary Plan approved by the Board of Directors in 2022. Wages
 related to service improvement are included in this line as well. Staff are estimating the
 same COLA for non-union staff.
 2 Health Insurance Health Insurance is estimated at an increase of 11% over 2025 budgeted amount.
 Reviewing current invoicing for Health Insurance, staff has increased the requested
 amount for 2025, and estimate a yearly premium increase of 10%.
 3 HRA Payments Historically, HRA payments were budgeted fully in Operations, as this department
 carried the majority of the expenses, and allocated to the departments based on actual
 expenditures. For 2026, we are budgeting an amount for each department. Overall,
 HRA Payments requested increase is about 20%, which is based on historical usage and
 added staff.

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Greater Portland Transit District:
FY 2026 Operating and Capital Budget- Preliminary




 Note # Line Item Explanation
 4 Disability Insurance Metro’s broker for Disability Insurance was able to negotiate a rate reduction on STD
 benefits only, which is contributed to the addition of MEPFML benefits, starting in
 2026. The Oct 2025 renewal includes a decrease in the STD rate, and no change in the
 rate for LTD benefits.
 Reviewing the renewal for Disability Insurance, staff were able to estimate additional
 savings related to the rate decrease contributed to MEPFML beginning in 2026.
 5 Workers Compensation Workers Compensation expenditures have historically averaged around 2.75% of
 wages. Staff are using this as an estimate, and will update once initial discussions for
 2025 policy renewals begin.
 Staff have lowered the estimated expense related to Workers Compensation using
 2025 as a benchmark and a favorable claims experience rating for 2025.
 6 Technology Services This line reflects all of Metro’s Technology Services agreements and miscellaneous
 technology fees. Table 8 provides the detail of the items covered by this line. The
 increase is attributed mostly to new SaaS agreements for CAD/AVL, Timekeeping and
 microtransit.
 SaaS fees related to Equans (AVL) and Spare (Microtransit) have been moved to the CIP
 to apply Mobility funding with a lower local match requirement.
 7 IT Supplies Includes items like keyboards, mice, wires, etc. Increase is related to anticipation of
 replacements of aging equipment, along with normal equipment failure replacements.
 8 Minor Equipment Includes items like replacement monitors, docks, etc. Increase is related to anticipation
 of replacements of aging equipment.
 Due to award of MDOT Discretionary funding for computer replacements, request for
 this line has been reduced.




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Greater Portland Transit District:
FY 2026 Operating and Capital Budget- Preliminary




Table 8: Technology Services Detail




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Greater Portland Transit District:
FY 2026 Operating and Capital Budget- Preliminary



FLEET & FACILITIES MAINTENANCE
Overview and Staffing
The mission of the Fleet and Facilities Maintenance Department is to maintain the agency’s physical assets
in a state of good repair and ensure availability to deliver and support safe and effective transit services.
This department maintains 49 transit buses, 10 support vehicles, 3 facilities and 500+ bus stops including
50+ bus shelters and other amenities. The following two divisions make up this department:

 • Fleet Maintenance – deliver safe and effective bus operations on a daily basis in accordance with
 Metro’s published routes and schedules while providing an excellent rider experience.
 • Facilities Maintenance – effectively train and prepare new Bus Operators and manage Metro’s
 agency safety plan.
The Fleet-Facilities Maintenance Department includes the following full-time equivalent (FTE) positions and
number of employees. An additional full-time Mechanic is requested for ½ year 2026, which also assumes
elimination of the part-time Mechanic at ½ year.

Table 9: Maintenance Department Staffing




*Staffing is based on total position count, not amount budgeted.


Table 10: Maintenance Department Budget




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Greater Portland Transit District:
FY 2026 Operating and Capital Budget- Preliminary



 Note # Line Item Explanation
 1 Wages Increase in regular wages is driven mainly by the COLA increase (3% Jan 1, 2% July
 1) in base wages and step increases as required by the Collective Bargaining
 Agreement with ATU and the Non-Union Salary Plan approved by the Board of
 Directors in 2022. Wages related to service improvement are included in this line as
 well. Staff are estimating the same COLA for non-union staff.
 2 New Positions- Wages This amount reflects the request for one new position. One, ½ year Mechanic II, and
 also assuming removal of the one Part-time Mechanic II position.
 3 Overtime Increase in Overtime is related to staffing coverage of long-term absences. 2025
 amounts are projected to be over budget for same reasons.
 Estimated request for Maintenance OT was reduced.
 4 Health Insurance Health Insurance is estimated at an increase of 11% over 2025 budgeted amount.
 Reviewing current invoicing for Health Insurance, staff has increased the requested
 amount for 2025, and estimate a yearly premium increase of 10%.
 5 HRA Payments Historically, HRA payments were budgeted fully in Operations, as this department
 carried the majority of the expenses, and allocated to the departments based on
 actual expenditures. For 2026, we are budgeting an amount for each department.
 Overall, HRA Payments requested increase is about 20%, which is based on
 historical usage and added staff.
 6 Disability Insurance Metro’s broker for Disability Insurance was able to negotiate a rate reduction on
 STD benefits only, which is contributed to the addition of MEPFML benefits, starting
 in 2026. The Oct 2025 renewal includes a decrease in the STD rate, and no change
 in the rate for LTD benefits.
 Reviewing the renewal for Disability Insurance, staff were able to estimate
 additional savings related to the rate decrease contributed to MEPFML beginning in
 2026.
 7 Workers Compensation Workers Compensation expenditures have historically averaged around 2.75% of
 wages. Staff are using this as an estimate, and will update once initial discussions
 for 2025 policy renewals begin.
 Staff have lowered the estimated expense related to Workers Compensation using
 2025 as a benchmark and a favorable claims experience rating for 2025.
 8 New Positions- Benefits This amount reflects an estimate of benefit expenditures for new positions. Staff
 are using 45% of wages as an estimate, which is in line with actual overall benefit
 costs related to wages.




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Table 11: Department Budgets- Maintenance, continued




 Note # Line Item Explanation
 9 Architecture & Historically no expenses allocated to this line. Reduced slightly based on non-usage.
 Engineering
 Services
 10 Other Expenditures related to contract service for Maintenance staff training. Increased based on
 Contracted additional training sessions planned in 2026.
 Services Reduced additional training sessions planned for 2026.
 11 Maintenance Covers maintenance software licensing for Maintenance computers. Increase is related to
 Software inventory system addition for 2026,
 12 Diesel Fuel By purchasing diesel futures, Staff was able to secure a favorable rate for METRO’s 25-26
 diesel contract of $2.37/gal. The current contract will expire late summer of 2026, and will
 secure a new contract. Estimates for fuel purchases beyond contract expiration are currently
 estimated at an increased contract rate of $2.55/gal.
 13 Gasoline Increase of Gasoline for Micro Transit revenue vehicles. 2025 was estimated with no
 historical data, and is estimated to be over budget.


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 Note # Line Item Explanation
 14 Electricity Fuel Increase based on assumption of additional usage in 2026.
 Reduced usage assumption, and additional reduction related to NEB projects anticipated
 savings.
 15 Tires and Tubes Increase based on assumptions of price increases for 2026, as well as additional vehicle tires
 to purchase/maintain.
 Reduced request by $10k
 16 Servicing & 2025 Projection estimates are over 2025 budgeted amount. Increase for 2026 based on this
 Fueling Supplies overage, and slight pricing increases.
 17 Building Decreased budget request for 2026 based on historical spending being under budgeted
 Supplies amounts.
 18 Minor Increased budget request based on anticipated need for additional small equipment for shop
 Equipment use.
 19 Other Supplies Decreased budget request for 2026 based on historical spending being under budgeted
 amounts.




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PLANNING, MARKETING and CUSTOMER SERVICE

Overview and Staffing
The mission of the Planning, Marketing, and Customer Service Department is to ensure Metro’s services
remain responsive to community needs by planning future transit improvements, engaging riders and
stakeholders, and providing clear, accessible information and assistance. The department advances Metro’s
visibility, ridership, and rider satisfaction through effective service planning, communications, and customer
support.

 • Planning – Develop and evaluate service plans, monitor system performance, and recommend
 improvements to ensure Metro’s network remains efficient, effective, and aligned with community
 needs.
 • Marketing & Communications – Promote Metro’s services through strategic communications,
 branding, outreach, and public engagement to build awareness, grow ridership, and strengthen
 community connections.
 • Customer Service – Provide fare media sales, trip planning assistance, and responsive support to
 riders, partners, and the public across multiple communication channels.


The Planning, Marketing and Customer Service Department includes the following full-time equivalent (FTE)
positions and number of employees. No additional positions or employees are proposed.

Table 12: Planning, Marketing and Customer Service Staffing




*Staffing is based on total position count, not amount budgeted.




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Table 13: Planning, Marketing and Customer Service Department Budget




 Note # Line Item Explanation
 1 Wages Increase in regular wages is driven mainly by the COLA increase (3% Jan 1, 2% July 1) in base
 wages and step increases as required by the Collective Bargaining Agreement with ATU and
 the Non-Union Salary Plan approved by the Board of Directors in 2022. Wages related to
 service improvement are included in this line as well. Staff are estimating the same COLA for
 non-union staff.
 Additionally, Customer Service staff have been moved to the Planning and Marketing
 Department, accounting for the majority of the increase is wages seen here. There are several
 benefit lines that are showing significant increases based on this move as well.


 2 Health Health Insurance is estimated at an increase of 11% over 2025 budgeted amount.
 Insurance Reviewing current invoicing for Health Insurance, staff has increased the requested amount
 for 2025, and estimate a yearly premium increase of 10%.
 3 HRA Payments Historically, HRA payments were budgeted fully in Operations, as this department carried the
 majority of the expenses, and allocated to the departments based on actual expenditures. For
 2026, we are budgeting an amount for each department. Overall, HRA Payments requested
 increase is about 20%, which is based on historical usage and added staff.
 4 Disability Metro’s broker for Disability Insurance was able to negotiate a rate reduction on STD benefits
 Insurance only, which is contributed to the addition of MEPFML benefits, starting in 2026. The Oct 2025
 renewal includes a decrease in the STD rate, and no change in the rate for LTD benefits.
 Reviewing the renewal for Disability Insurance, staff were able to estimate additional savings
 related to the rate decrease contributed to MEPFML beginning in 2026.
 5 Workers Workers Compensation expenditures have historically averaged around 2.75% of wages. Staff
 Compensation are using this as an estimate, and will update once initial discussions for 2025 policy renewals
 begin.
 Staff have lowered the estimated expense related to Workers Compensation using 2025 as a
 benchmark and a favorable claims experience rating for 2025.



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Table 14: Planning, Marketing and Customer Service Department Budget, continued




 Note # Line Item Explanation
 5 Other Contracted Increase is related to addition of $50,000 for on-call engineering support related to service
 Services expansions and bus stops.
 Removed increase of $50,000 for on-call engineering support. Added Fare Analysis request
 for $50,000 into the CIP.
 6 Fare Media This line was moved from Operations, along with other Customer Service expenditure
 lines. This amount reflects a small decrease from 2025.
 Adjusted request to keep flat for 2026, rather than decrease.
 7 Supplies Promotion Increased based on historical spending for supplies needed for promotion.
 Adjusted request to keep flat for 2026, rather than slight increase.
 8 Phone/Cell/Internet Increase is related to the addition of Customer Service staff members to this department.
 9 Dues, Subscriptions Increase is related to the anticipation of increases in dues related to current memberships.
 and Certifications Adjusted request to small increase 2026, $1k over 2025 amount.
 10 Conferences and Increase is related to the addition of Customer Service staff members to this department,
 Travel and additional conference attendance planned for 2026.
 Adjusted request to small increase 2026, $1k over 2025 amount.




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ADMINISTRATION

Overview and Staffing
The mission of the Administration Department is to provide strategic leadership and essential business
functions that ensure Metro operates effectively, responsibly, and in alignment with organizational goals.
The department supports the District through financial stewardship, human resource management, and
advocacy and executive leadership.

 • Finance – Manage the District’s financial resources through budgeting, accounting, reporting,
 grants administration, and long-term financial planning to ensure fiscal responsibility and
 sustainability.
 • Human Resources – Recruit, retain, and support Metro’s workforce through employee relations,
 benefits administration, professional development, and compliance with employment policies and
 regulations.
 • Executive Leadership – Provide organizational leadership, oversight, and policy direction to
 advance Metro’s mission, foster regional partnerships, and ensure accountability to the Board of
 Directors and the community.


The Administration Department includes the following full-time equivalent (FTE) positions and number of
employees. No additional positions or employees are proposed.

Table 15: Administration Department Staffing




*Staffing is based on total position count, not amount budgeted.




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Table 16: Administration Department Budgets




 Note # Line Item Explanation
 1 Wages Increase in regular wages is driven mainly by the COLA increase (3% Jan 1, 2% July 1) in base
 wages and step increases as required by the Collective Bargaining Agreement with ATU and
 the Non-Union Salary Plan approved by the Board of Directors in 2022. Wages related to
 service improvement are included in this line as well. Staff are estimating the same COLA for
 non-union staff.
 2 Health Health Insurance is estimated at an increase of 11% over 2025 budgeted amount.
 Insurance Reviewing current invoicing for Health Insurance, staff has increased the requested amount
 for 2025, and estimate a yearly premium increase of 10%.
 3 HRA Payments Historically, HRA payments were budgeted fully in Operations, as this department carried the
 majority of the expenses, and allocated to the departments based on actual expenditures. For
 2026, we are budgeting an amount for each department. Overall, HRA Payments requested
 increase is about 20%, which is based on historical usage and added staff.
 4 Disability Metro’s broker for Disability Insurance was able to negotiate a rate reduction on STD benefits
 Insurance only, which is contributed to the addition of MEPFML benefits, starting in 2026. The Oct 2025
 renewal includes a decrease in the STD rate, and no change in the rate for LTD benefits.
 Reviewing the renewal for Disability Insurance, staff were able to estimate additional savings
 related to the rate decrease contributed to MEPFML beginning in 2026.
 5 Workers Workers Compensation expenditures have historically averaged around 2.75% of wages. Staff
 Compensation are using this as an estimate, and will update once initial discussions for 2025 policy renewals
 begin.
 Staff have lowered the estimated expense related to Workers Compensation using 2025 as a
 benchmark and a favorable claims experience rating for 2025.




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Table 17: Department Budgets- Administration, continued




 Note # Line Item Explanation
 6 Wellness The increase in this line item reflects increased usage of legal services related to personnel
 Program and contracting consultation. Staff estimates continued increased usage of legal services in
 2025.
 7 Temporary Help Decreased as no known need for temporary help.
 8 Bank and Credit Increased costs related to credit card processing fees for sales of fare media. Additional costs
 Card Fees assumed related to open fare payments.
 9 Advertising Increased costs related to advertising for job postings. Staff continue to evaluate
 opportunities for effective alternate methods of advertising.
 10 Other 2025 budget included costs associated with non-union compensation analysis, decreased as
 Contracted not needed in 2026.
 Services
 11 Miscellaneous Increased costs associated with shredding services added in 2025.
 Services

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 Note # Line Item Explanation
 13 Electricity 2025 Projection estimates slightly over budget. Increase bases on 2025 projection and
 estimated price increases.
 Reduction related to NEB project anticipated savings.
 14 Phone/Cell/Internet Increase is related to added staff member.
 15 Auto/Liability/Property Increased by 8% bases on estimates received from Broker for 2026.
 Insurance
 16 Dues, Subscriptions Increases are related to estimated increases in current dues, and added dues and
 and Certifications memberships related to additional staff.
 Reduced assumptions on dues increased for 2026
 17 Conferences and Increase is related to the additional staff members to this department, and additional
 Travel conference attendance planned for 2026.
 Reduced request related to additional training.
 8 Meals and Hosting Increase is related to estimated pricing increases, as well as planned Board and
 Committee Meetings for 2026.
 Reduced to 2025 budget amounts.




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CAPITAL AND RESERVES
Table 18: Base Bus Budget: Capital




 Note # Line Item Explanation
 1 Long Term Interest expense related to Bond payments and interest due. Staff are also assuming a fall
 Interest interest payment due on a new bond related to bus purchases in 2026.
 2 Fund Balance One of the goals approved with the 2025 Strategic Plan includes increasing Fund Balance to
 Contribution 16.6% of budgeted expenses. Increases contribution to work towards achieving that goal.
 Reduced to historical budgeted amount of $45,000. Further reduction to $20,000 to assist
 communities absorbing ARPA service improvement costs.
 3 Capital Items The 2026-2030 CIP is attached.




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REVENUE
Table 19: Base Bus Budget: Revenue




 Note # Line Item Explanation
 1 Fare Revenue Fare revenue for 2025 is projected to be under budget. With ridership trending downward
 so far in 2025, staff have held fare revenue estimates for 2026 at 2025 projected levels,
 while continuing analysis of these trends. Organization route guarantees are increased from
 2025 based on the contract with USM and the addition of BIW.
 Slight increase anticipated related to ridership growth and fare increase in Q3 of 2026.
 2 Advertising Advertising revenue is projected to be under budget for 2025. Staff are meeting with
 Metro’s advertising vendor ATA Outdoor in the coming weeks to discuss 2025 projections
 and estimates for 2026. Slight increase after discussion with ATA Outdoor.
 3 Vehicle Staff are reducing revenue estimated related to sales of maintenance services based on
 Maintenance historical downward trends on this revenue item.
 Services
 4 Reimbursements Reimbursements of Autofare fees is being adjusted downward. For 2025, the estimate
 for Auto Fare Fees included South Portland in error, which is being corrected for 2026.


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 Note # Line Item Explanation
 5 Miscellaneous Misc income estimates reduced based on 2025 projection, which is expected to hold for
 Income 2026 budget year.
 6 Member Mun. Amount reflects the local funding from member municipalities to support planned
 Funding programs and operations in FY 2026. 2026 increase of 13.4% in operating support is in large
 part due to limited ARPA funding available for implemented service improvements in 2026.
 7 Municipal Funding Amount reflects a 6.8% decrease in municipal funding needed to implement the FY 2026-
 (CIP) 2030 CIP. The CIP is attached.
 8 State Funding State funding for operations remains unchanged from 2025 to 2026. In 2025, there was a
 small amount of additional funding allocated to operating related to the South Portland Bus
 Service merger costs that is not recurring for 2026, therefore, showing a small decrease.
 Additional funding awarded from MDOT Discretionary grant for Marketing Open Fare
 Payments.
 9 Federal 5307 Amount reflects a 2% increase in Federal 5307 formula funding for operations for FY 2026.
 (Operating) Reallocation of $500,000 from PM funding to Operating, as well as an additional $300,000
 in Federal Operating funding that staff anticipates receiving through PACTS formula funding
 allocation.
 10 Federal 5307 Amount of anticipated “carry-forward” funding to be applied to ARPA service improvement
 (Operating- Prior routes as one-year assistance to step into the larger local contribution as a result of ARPA
 Year) funding being fully spent down in 2026.

 11 Federal 5307 Staff are proposing a higher allocation of 5307 preventative maintenance funding for 2026.
 (Preventative This funding source requires a 20% match vs. a 50% match for operating funds, and there
 Maintenance) are adequate expenditures to support this amount of request.
 12 Federal ARPA Estimates ARPA Act funding remaining for FY 2026 service improvements to be about a ¼
 (Service year.
 Improvements)




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MUNICIPAL ASSESSMENTS
The table below lists local funding needed per municipality and adds in the local funding associated with
the agency’s property lease. Both of these cost elements impact local assessments. ADA paratransit costs
do not impact the local assessment. These costs are ridership driven, so municipalities are billed monthly
for 20% of the cost of these trips.

Table 20: 2026 Municipal Assessments- Cost Allocation




Metro’s revised cost and revenue allocation method, approved for the 2024 budget, resulted in increased
local funding requirements for Brunswick, Freeport, Westbrook, and Yarmouth. Portland was similarly
affected, though impacts were offset by other funding adjustments.

These increases stem from several factors, including the drawdown of “pilot” funds, reduced fare revenue
due to the pandemic, rising operating costs, changes in service levels, and the transition to larger buses on
the Breez Line.

To ease these impacts, the Board approved one-time bridge funding in 2024 using surplus FY 2023 federal
funds—$37,000 for each Breez municipality ($148,000 total) and $168,000 for Westbrook. The 2025
assessments do not include bridge funding, resulting in higher increases.

Metro’s member communities are facing a similar challenge as the ARPA funds are now fully expended and
staff are proposing comparable bridge funding measures to ease the burden of stepping into larger local
contributions.




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ADA PARATRANSIT
Table 21: ADA Paratransit Budget




 Note # Line Item Explanation
 1 Contracted Serv. Metro has a contract with the Regional Transportation Program (RTP) to provide
 complementary ADA Paratransit services. Metro’s cost is based on a negotiated net cost per
 trip boardings, which was increased in 2025 and contracted to increase in 2026. Ridership has
 been increasing in 2025. For FY 2026, staff are assuming ridership continues to increase.
 2 Mun. Funding Municipalities are billed directly for 20% of the actual cost of ADA paratransit trips that
 originate in their jurisdictions.
 3 Federal Funding Metro receives federal funding to cover 80% of the cost of ADA paratransit.
 (5307)


Table 22: ADA Paratransit Ridership: 2022-2024




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115 ST. JOHN’S Property
Table 23: 115 St. John’s Street Property




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 Note # Line Item Explanation
 1 Service-Fees Anticipated services and maintenance expenses for building.
 2 Utilities Utilities have been transferred to sub-tenant upon occupancy in 2022.
 3 Rental Fees This figure represents the base lease cost and taxes for FY 2026.
 4 CAM Charges CAM fees received by NRR for 2026 budget year.
 5 Insurance Insurance amount from NRR for 2026 budget year.
 6 Other Revenue Anticipated revenue from sub-leasing entire building.
 7 Mun. Funding Municipal funding approved by the Board of Directors in July 2021.
 8 State Funding Funding committed to Metro by the Maine Department of Transportation. 15% decrease from
 2025 funding amount. This is the last year of committed funding for this project from MDOT.




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 2026-2030 CAPITAL IMPROVEMENT PROGRAM
 PROGRAM SUMMARY Funds Rem. 2025 2026 2027 2028 2029 2030

 Total 5,030,986 635,460 11,060,998 12,990,809 30,751,693 706,759 1,419,487
 Federal (5307) 3,169,915 66,466 1,293,177 1,761,170 4,821,354 565,407 1,135,590
 Federal (TBD) - - 4,880,000 720,000 12,500,000 - -
 Federal (5339) 89,046 - 2,596,305 8,421,854 - - -
 Federal (CARES) 221,608 - - - - - -
 Federal (ARPA) 858,574 - 175,000 - - - -
 Federal (CRRSAA) - - - - - - -
 Federal (5310) - - - - - - -
 State - 354,000 1,120,250 192,750 7,880,000 - -
 Maine Turnpike Auth. - 113,280 - - - - -
 Local (Bond) 600 - 783,250 1,486,209 5,330,000 - -
 Local (Assessment) 718,885 213,560 199,089 393,826 262,839 141,352 283,897
 Local (Non-Member Assessment) - - 10,000 - - - -

 Local Assess (Projects) 213,560 199,089 393,826 262,839 141,352 283,897
 Local Assess (Cap Res.) - - - - - -
 Local (Debt Service) 223,981 224,904 289,569 493,728 808,598 743,935
 Total 437,541 423,993 683,396 756,567 949,950 1,027,833


 100 PLANNING & PROGRAMS Funds Rem. 2025 2026 2027 2028 2029 2030

 101 Replacement Facility: Planning-Design Total 230,000 900,000 900,000 -
 Prior funding and 2023 funding will be used to hire a consultant firm to prepare conceptual design, capital cost Federal (5307) 180,000 - -
 estimate, operating cost forecasts, and develop project roadmap ($50,000). Funding in outer years reflects 8% of Federal (TBD) 720,000 720,000
 a facility's estimated construction cost for planning-design-engineering. $120,000 collected in 2025 to match
 Federal (ARPA)
 future grants.
 Federal (5310)
 State 90,000 90,000
 Local (Bond) - -
 Local (Assessment) 50,000 120,000 30,000 30,000 -

 102 Service Planning Total 22,883 - 5,721 50,000 75,000 -
 Program of funds to support agency planning goals Federal (5307) 22,883 - - 40,000 60,000 -
 Funds Remaining: $22,883 So Portland (ME-2023-043) 5307* Planning funding awaiting FTA obligation Federal (CARES) - - - - - -
 2026 - Service Planning for Scarborough & South Portland Federal (ARPA) - - - - - -
 2027 - Network Redesign Federal (5310) - - - - - -
 2028 - Facility Site Service and Network Planning State - - - - - -
 Local (Bond) - - - - - -
 Local (Assessment) - - 5,721 5,000 7,500 -

 103 Metro Mobility Programs Total - - 61,476 62,563 63,683 64,837 66,025
 Historically - Metro has served as a pass-through of federal CARES Act funding in order to allow GPCOG to use Federal (5307) - - 49,181 50,051 50,947 51,869 52,820
 federal CARES Act funding to implement a variety of mobility management programs. Federal (CARES) -
 Federal (ARPA)
 2026 - 2030- CAD/AVL and Customer Facing Technologies (Spare) to improve mobility Federal (CRRSAA)
 State
 5311?? Local (Bond)
 Local (Assessment) 12,295 12,513 12,737 12,967 13,205

 104 Planning Projects Total 121,871 586,129 - - - -
 Bus Rapid Transit Project. Federal (5307) 42,820 33,849 - - - -
 Funds remaining: $53,525 ME-2016-016, $68,301 CARES ME-2020-010 Federal (CARES) 68,301 - - - - -
 So Portland (ME-2022-012) 5307* Planning funding awaiting FTA obligation $33,849 Federal (ARPA)
 Federal (5310)
 State 354,000
 Maine Turnpike Auth. 113,280
 Local (Bond)
 Local (Assessment) 10,750 85,000 - - -



 105 Planning Projects Total 40,000 - 10,000 - - -
 Fare analysis Federal (5307) 40,000 - - - -
 Funds Remaining: $1,441 So Portland (ME-2022-012) 5307* Planning funding awaiting FTA obligation Federal (5339)
 and $38,559 So Portland (ME-2023-043) 5307* Planning funding awaiting FTA obligation Federal (5310)
 State - - 10,000
 Local (Bond) - -
 Local (Assessment) - - - - -


 200 FACILIITIES: MAINTENANCE-ACQUISITION-CONSTRUCTION Funds Rem. 2025 2026 2027 2028 2029 2030

 201 Metro Facility Replacement-Expansion Total - 5,200,000 - 25,000,000 -
 Phase 1: Acquire 151 St. John's Property - Federal assistance estimated at 80%; State assistance estimated at Federal (5307) - - -
 10%. Local funding assumed to come from bonding at 10%. Bond issurance will be contingent on state-federal Federal (TBD) - 4,160,000 - 12,500,000 -
 funding acquisition.
 Federal (ARPA) - - - - - -
 Phase 2: Construct replacement facility - Federal assistance estimated at 50%; State assistance estimated at 30%. Federal (5310) - - - - - -
 Local funding assumed to come from bonding at 20%. State - - 520,000 - 7,500,000 -
 Local (Bond) - 520,000 - 5,000,000 -
 Local (Assessment) - - - - - -

 202 Facility Renovations-Major Component Replacement Total 495,000 - 275,000 - - -
 Unpsent funding ($495,000) for Backup Generator ($125,000), and HVAC ($70,000) CNG Rehab (300,000)- These Federal (5307) 396,000 - 220,000 - - -
 projects are moving forward. Federal (CARES) - -
 Federal (ARPA) - - - - - -
 Bus Wash Rehab ($150,000)- Staff requesting reallocation of these funds to Maintenance Equipment Project 203
 (below) Federal (5310) - - - - - -
 2026 - Elm Street Rehab allowing for public utilization. State - - - - - -
 Local (Bond) - - - - - -
 Local (Assessment) 99,000 - 55,000 - - -

 202 Safety-Security Maintenance/Upgrades Total 10,000 - - 45,000 269,973 -
 Remaining funds ($10,000) Local collected, grant not programed. Federal (5307) - - - 36,000 215,978 -

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 2027 - Full facility integrated secruity camera and access control system (Elm and Valley) $45k Federal (CARES) - - - - - -
 2028 - Retrofit of full fleet for integrated wireless/real-time security system (safefleet), inc. installation $269k
 Federal (ARPA) - - - - - -
 Federal (5310) - - - - - -
 State - - - - - -
 Fed mandate to program 0.5%-1% of overall 5307 funds to safety and/or security. Need to develop a strategy to Local (Bond) - - - - - -
 comply Local (Assessment) 10,000 - - 9,000 53,995 -

 203 Maintenance Equipment Total 109,229 40,771 - 300,000 - - -
 2025 - Tire Machine, Wheel Balancer, Maintenance Inventory System Upgrade Federal (5307) 87,383 32,617 - 240,000 - - -
 2026 - Maintenance service bay lift rehab/renovation + Wheel Alignment machine $75k Federal (CARES) - - - - - -
 2027 - Planning, design and build of a paint shop + fire supression Federal (ARPA)
 Federal (5310)
 Remaining Funds: $109,229 (ME-2021-016- Bush Wash) State
 Local (Bond)
 Bus Wash Rehab ($150,000)- Staff requesting reallocation of these funds from Facility Renovations, project 202
 (above) Local (Assessment) 21,846 8,154 - 60,000 - - -

 204 Fuel Tracking and Tank Replacement Total - - 527,500 - - -
 2027 - Automated fleet fueling system, tank and dispenser replacement - estimated. Federal (5307) - - 422,000 - - -
 Federal (CARES) - - - - - -
 Federal (ARPA) - - - - - -
 Federal (5310) - - - - - -
 State - - 52,750 - - -
 Local (Bond) - - - - - -
 Local (Assessment) - - 52,750 - - -


 300 VEHICLE MAINTENANCE & ACQUISITION Funds Rem. 2025 2026 2027 2028 2029 2030

 301 Mid-Life Fleet Refurbishments Total 505,423 150,000 327,818 270,122 270,122 270,122
 Replacement of major components (engines, transmissions) and vehicle refurbishments of any bus at mid-life or Federal (5307) 372,761 120,000 262,254 216,098 216,098 216,098
 older. Federal (5339) 39,472
 Federal (CARES) - - - - - -
 2026: Local Match for Current Year and $9,868 required local match for Grant received from South Portland
 Merger Federal (ARPA) - - - - - -
 Federal (5310) - - - - - -
 State - - - - - -
 Funds Remaining: $165,951 (ME-2021-016), $300,000 (ME-2024-010), $49,340 (5339- ME-2024-010) Local (Bond) - - - - - -
 Local (Assessment) 93,190 39,868 65,564 54,024 54,024 54,024

 302 Fleet Replacements Total 50,174 3,502,801 9,908,063 4,400,000
 Federal (5307) - 379,996 3,740,000 -
 GP Metro adheres manages to the FTA Uesful Life Benchmark (ULB) of 14 years, but aims to replace buses at
 Federal (5339) 49,574 2,596,305 8,421,854
 years 13 and 14 in order to allow flexibility based on individual buses' condition.
 Federal (ARPA)
 Replace five (5) 2011 diesel Gillig buses in FY 2026 with diesel New Flyers using existing contract. Federal (5310)
 Service expansion; Add six (6) new diesel buses in FY 2027. State 263,250 330,000 -
 Replace three (3) 2014 CNG Gillig buses in FY 2027 with zero emission buses and associated infrastructure. Local (Bond) 600 263,250 1,486,209 330,000 -
 Replace two (2) 2014 CNG Gillig buses in FY 2028 with zero emission buses. Local (Assessment)

 303 Support Vehicle Replacement/Acquistions Total 63,535 74,865 -
 Federal (5307) 32,000 - 74,865
 2027 - New Service truck with a dump body; Assumse usage of remaining funds. Total project cost $135k
 Federal (CARES) 1,135
 Federal (ARPA)
 Federal (5310)
 Remaining funds $7,400 (from sale of retired vehicle), $1,135 (remaining CARES funding), $2,000 in 2023 and State -
 $13,000 in 2024 local match collected but grant not programed can be applied to future needs. Local (Bond) - -
 ME-2023-044 grant $40,000 Local (Assessment) 30,400 - - - -

 304 Microtransit Fleet Expansion Total - 555,000 - - - 600,000
 2026 - 2 in service vans for Scarborough + South Portland, along with 1 spare Federal (5307) - 444,000 - - - 480,000
 2030 - 2 Autonomous Microtransit vehicles (CapEx + OpEx for 2 year pilot) Federal (CARES) - - - - - -
 Federal (ARPA) - - - - - -
 Federal (5310) - - - - - -
 State - 111,000 - - - -
 Local (Bond) - - - - - -
 Local (Assessment) - - - - - 120,000
 Local (Non-Member Assessment)

 305 Fleet Expansion Total - - - - - -
 TBD Federal (5307) - - - - - -
 Federal (CARES) - - - - - -
 Federal (ARPA) - - - - - -
 Federal (5310) - - - - - -
 State - - - - - -
 Local (Bond) - - - - - -
 Local (Assessment) - - - - - -


 400 BUS STOP IMPROVEMENTS Funds Rem. 2025 2026 2027 2028 2029 2030

 401 General Bus Stop Improvements Total - 100,000 220,000 242,000 371,800 483,340
 This project is aimed at general bus stop improvements including installation of shelters, seating, signage, and  Federal (5307) 80,000 176,000 193,600 297,440 386,672
 access improvements where needed. GP Metro plans to use consultant assistance to perform a full bus stop Federal (CARES) - - - -
 inventory and recommend design and amenity standards.
 Federal (ARPA)
 2026: $50,000 for Service Expansion to Scarborough/South Portland Federal (5310)
 State
 Local funding remains from prior year budgets for which local match was collected but project was not included in Local (Bond)
 PACTS program of projects for federal funding ($70,000). Requesting approval to move to TSAP project for local Local (Assessment) - 10,000 44,000 48,400 74,360 96,668
 match needed for existing grants.
 Local (Non-Member Assessment) 10,000

 402 Transit Stop Access Project Total 2,950,329 - 425,000 425,000
 Planning-design work completed in prior years. Amounts shown are for construction/inspection. Remaining Federal (5307) 1,797,226 - 340,000 340,000 -
 amount includes $38,642 (ME-2016-017), $52,969 (ME-2020-025), $525,000 (ME-2023-012, $1,247,253 (ME- Federal (CARES) - -
 2023-044), $767,973 (ME-2024-010) from prior grants which covers design-engineering as well as $73,460 in local
 funding that was collected for construction but tied to federal funding in a future year.
 Federal (ARPA) 850,000 - -
 So Portland ARPA Funding ($325,000) Federal (5310) - -


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G:\Shared drives\Finance\0000000 FINANCE\Budget\Capital Improvement Program (CIP)\2026\1- Draft CIP 2026-2030 10.2.25.xlsx
 REVISED 10/7/2025


 Amounts in FY 2025-26 represent new formula funding awarded to Metro thru PACTS formula set-aside
 application process. State - 50,000 50,000 -
 Local (Bond) - -
 Requesting approval to move to TSAP project for local match needed for existing grants. $70,000 from
 General Bus Stop Improvements- Remaining Balance needed $146,205: Programed $46,205 in 2026,
 and $50,000 in 2027 and $50,000 in 2028. Local (Assessment) 303,103 46,205 85,000 85,000 -


 500 TECHNOLOGY INTEGRATIONS Funds Rem. 2025 2026 2027 2028 2029 2030

 501 Management Information Systems Total - - - - - -
 Federal (5307) - - - - - -
 Federal (CARES) - - - - - -
 Federal (ARPA) - - - - - -
 Federal (5310) - - - - - -
 State - - - - - -
 Local (Bond) - - - - - -
 Local (Assessment) - - - - - -

 502 Transit Signal Priority Total 365,014 8,560 - - - -
 Metro awarded $500,000 in federal ARPA funding to install transit signal priority technology along Washington Federal (5307) 171,200 - - - -
 Avenue and Forest Avenue in Portland. Additional $171,200 applied for through PACTS FTA Section 5307 formula Federal (CARES) 151,000 - - - - -
 set-aside program for transit enhancements ( approved). Additional award would add TSP to Brighton Ave. and
 Federal (ARPA) 8,574 - - - - -
 Congress Street.
 Federal (5310) - - - - - -
 State - - - - - -
 Funds Remaining: $8,574 (ME-2023-012), $214,000 (ME-2024-010), $151,000 (CARES- Awaiting funding
 obligation from FTA) Local (Bond) - - - - - -
 Local (Assessment) 34,240 8,560 - - - -

 503 CAD/AVL System Replacement Total 67,528 - - - - -
 Federal (5307) 27,642 - - - - -
 Unspent funding ($1,172) from CARES Act funding allocated to AVL/AVA System, $34,552 (ME-2024-010)
 Federal (CARES) 1,172 - - - - -
 Federal (ARPA) - - - - - -
 Local funding remains from prior year budgets for which local match was collected but project was not included in Federal (5310) - - - - - -
 PACTS program of projects for federal funding, or local match collected exceeded match requirements of grant State - - - - - -
 ($8,590- Electronic Signs, $50,856- AVL/AVA).
 Local (Bond) - - - - - -
 Local (Assessment) 66,356 - - - - -

 504 Office Phone System Total 8,000 25,000 - - -
 2026 - Replace all workstations phones & acquire call monitoring software Federal (5307) - - 20,000 - - -
 2027 - Automated off hours call center functionality / IVR Federal (5310) - - - - - -
 State - 8,000 - - - -
 Local (Bond) - - - - - -
 Local (Assessment) 5,000 - - -

 505 Fleet Cradlepoint Networking Hardware Replacement Total 90,000 - - - -
 2026 - Full fleet replacement Federal (5307) - - - - - -
 Federal (5310) - - - - - -
 State - 90,000 - - - -
 Local (Bond) - - - - - -
 Local (Assessment) - - - - -

 506 Office / Admin Workstation Replacements Total 28,000 5,915 - -
 2026 - 13 workstations + 22 docks Federal (5307) - - 4,732 - -
 2028 - 5 workstations Federal (5310) - - - - -
 State - 28,000 - - -
 Local (Bond) - - - - -
 Local (Assessment) - 1,183 - -

 507 Maintenance / Fleet Management System Peripherals Total - - - -
 2026 - 6 Wireless Android tablets and Inventory Scanner. Tablets will have wireless SIM cards until new facility
 investment/enhanced wireless network Federal (5307) - - - - -
 Federal (5310) - - - - -
 State - - - - -
 Local (Bond) - - - - -
 Local (Assessment) - - - -

 508 Real Time Signs Total 175,000 - - -
 2026 - CMS Deployment, 3 years hosting and licensing fees, 15-20 LCD and e-ink signs, solar power and
 installation fees Federal (5307) - - - - -
 So Portland ARPA Funding Federal (ARPA) 175,000
 Federal (5310) - - - - -
 State - - - - -
 Local (Bond) - - - - -
 Local (Assessment) - - - -

 509 On Fleet Infotainment Total - 125,000 - - -
 2027 - On fleet display signs that provide real time info, along with advertising opportunities to offset expenses.
 Federal (5307) - - 100,000 - - -
 Federal (ARPA) -
 Federal (5310) - - - - -
 State - - - - -
 Local (Bond) - - - - -
 Local (Assessment) - 25,000 - - -




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G:\Shared drives\Finance\0000000 FINANCE\Budget\Capital Improvement Program (CIP)\2026\1- Draft CIP 2026-2030 10.2.25.xlsx
GREATER PORTLAND METRO
 Portland Finance Committee
 November 6, 2025




 Page 39
 2026 Operating Budget


• 2026 Budget Review

 • Expenditures and Revenues
 $20.1m (4.82% Increase, or
 $928k)
 • Municipal Increase Overall
 14.6%. Or $777k
 • Federal Carry-Forward
 Offset to ARPA $300k
 • Passed Unanimously
 10/8/25



 Page 40
 2026 Preliminary Operating Budget
 Expenditure Change Summary

• Wages & Benefits: $546k, 5.7%,
 • COLA - 3% 1/1 & 2% 7/1
 • 10% Health Insurance

• Services & Fees: $71k, 6.5%
 • SaaS agreements

• Fuel: ($177k), -13.1%
 • Favorable diesel contract

• Debt Service: ($34K), -11.5%
 • Lower interest on bonds
 • Lower interest on TAN

• Capital & Reserves: ($39k), -15.3%
 • Lower fund balance
 contribution
 • Lower local contribution to
 CIP
 Page 41
 2026 Preliminary Operating Budget
 Revenue Change Summary

• Revenue Est. $20.1m, Increased from
  2025 by 4.69%, ($903k)
 • Fare revenue and ridership lower
 than expected for 2025
 • Misc. revenue decreasing-
 mostly due to advertising
 • State funding flat
 • Municipal funding increasing
 related to ARPA phase out
 • Federal 5307 funding
 rebounding from 2025 amounts
 • ARPA funding exhausted in early
 2026

 Page 42
 2026 Preliminary Operating Budget
 Fare Revenue History


• Fare revenue for 2025
  projected to be under
  budget by about $452k
 • Historically under
 budget
• 2026 estimate $260k
  increase from 2025
  projected
 • Ridership increases
 • Fare increase
 (mid/late 2026)
• Total reduction approx.
  $200k from 2025 budget.

 Page 43
2026 Preliminary Operating Budget
 Revenue Breakdown




 Page 44
2026 Preliminary Operating Budget
 Municipal Contributions




 Page 45
 2026 Preliminary Operating Budget
 Municipal Assessments




Local assessment changes vary by community due changes in service levels
and ARPA funding phasing out in 2026.


 Page 46
 Greater Portland Metro
Portland’s Assessment Change (2021-2026)


 Average annual
 increase in assessment
 4.73%


 23.6% increase in
 revenue hours during
 the same period




 Page 47
 2026 Operating Budget
 Portland Assessment Explained


• Portland’s assessment increase is due in large part to a reduction in
  ARPA funding available in 2026.
• Portland’s service has increased by 21% based on ARPA funded
  service improvements.




 Page 48
 Service Improvements
 ARPA Funded Services


 ARPA Service Improvements Service Hours
• Route 7 – Improved frequency from 60 minutes 25000


  to 40 minutes, extended service to the Jetport
  – 600% increase in service 20000


• Route 9A/B - Improved frequency from 60
  minutes to 30 minutes midday weekdays and 15000


  Saturdays - 22% increase in service
 10000
• Breez – Improved midday frequency service
  added two additional roundtrips on weekdays –
  17% increase in service 5000



• Husky Line – Extension of route to the Ocean
 0
  Gateway terminal, four new bus stops in Route 7 Route 9A/B Breez Husky Line

  Portland - 13% increase in service Baseline New Service




 Page 49
Service Improvements
 Portland Route Performance




 Page 50
Service Improvements
 Portland Route Performance




 Page 51
Service Improvements
 Portland Route Performance




 Page 52
Service Improvements
 Portland Route Performance




 Page 53
 FY 2027 Budget Preview
 Future Considerations


Metro FY 2027 Budget
• Sunsetting Funding
 • $478,811 ARPA
 • $325,000 Federal Carry-Forward
• Portland Assessment Increase Range (20%-30%)

Budget Opportunities
• Possible increase in fare revenue
• Advocacy at the State level for increased funding
• More public/private partnerships



 Page 54
FY 2027 Capital Project Selection

 Presentation to Finance Committee




 November 6, 2025
 Page 55
 Source: Berlin Subdivision Rail Use Study


FY 2027 CIP Process: Timeline & Milestones

 Steps Milestone Timeframe/Deadlines

 Step 1 Establish Investment Priorities November 2025


 Step 2 Project Submission December 2025


 Step 3 Preliminary Project Review December 2025
● Comprised of Member
 Communities/Stakeholders
● Step 4 in 2022
 Met over 9 months CPAC* Review/Scoring January 2026
● One formal public meeting
 Step 5 City Manager Review January 2026


 Step 6 Finance Committee/City Council Review February 2026


 Step 7 Post CIP Process Evaluation Summer 2027
● Restore Rail Service
● CurerInterim Trail Until
 Trail
● Rail with Trail * CPAC - Capital Program Advisory Committee (members include: CPAC members:
 Assistant City Managers, Director of Finance,
 PageJDEI
 56 Director, Sustainability Director.
 Source: Berlin Subdivision Rail Use Study


FY 2027 CIP Process Objectives

● Align project selection with established city priorities.

● Conduct systematic and objective scrutiny of project needs, costs, and benefits.

● Evaluate project submissions based on clear criteria that are weighted to reflect city priorities.
● Comprised of Member
● Recognize department judgment on project priorities.
 Communities/Stakeholders
 ● Met over 9 months in 2022
●● One formal public
 Comparatively meeting
 assess  all project submissions.

● Demonstrate to public how resources are allocated.



● Restore Rail Service
● CurerInterim Trail Until
 Trail
● Rail with Trail
 Page 57
 Source: Berlin Subdivision Rail Use Study


 Investment Priorities - Evaluation Criteria

 Evaluation Criteria
1. Legal requirement or risk to health, safety and/or environment (25%)

2. Asset condition and level of service (25%)

3.● Equitable
 Comprisedcommunity
 of Member investment (15%)
 Communities/Stakeholders
4.● Met over 9 months
 Sustainability and in 2022 action (15%)
 climate
 ● One formal public meeting
5. Local funding optimization (10%)

6. Project readiness (5%)

7. Department priority (5%)
 ● Restore Rail Service
 ● Interim Trail Until Trail
 ● Rail with Trail
 Page 58
 CITY OF PORTLAND, MAINE
 PAYMENT IN LIEU OF TAXES POLICY (PILOT)




DRAF
​

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




 Page 59
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​




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




  AFT
 Page 60
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 61
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



 Page 62
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 63
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



 Page 64
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



 Page 65
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



 Page 66
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



 Page 67
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 68
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.




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Revised: September 1, 2025​ ​ Page 10



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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).
 ​




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Revised: September 1, 2025​ ​ Page 11



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 11.98 0 0 0 0 1
 Exempt Parcel Owner Exempt Value 4/1/25
 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031
841 CONGRESS STREET LLC [note: see Portland Housing Authority] 902,600 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 10,813 10,813 10,813 10,813 10,813

ABBA [note name: ABBA, A Women's Resource Center] 285,800 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 3,424 3,424 3,424 3,424 3,424

AMERICAN NATIONAL RED CROSS [note: federal instrumentality] 212,300 - - - - -
AMERICAN NATIONAL RED CROSS [note: federal instrumentality] 2,400,300 - - - - -
AMERICAN NATIONAL RED CROSS [note: federal instrumentality] 1,010,300 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 43,402 43,402 43,402 43,402 43,402


ANDREWS HAROLD T POST #17 [note name: Harold T. Andrews Post, No. 17, The American] 1,239,100 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 14,844 14,844 14,844 14,844 14,844

AVESTA HOUSING DEVELOPMENT CORPORATION [formerly York -- Cumberland Housing Development Corporation] 1,412,400 - - - - -
AVESTA HOUSING DEVELOPMENT CORPORATION [formerly York -- Cumberland Housing Development Corporation] 1,400,400 - - - - -
AVESTA HOUSING DEVELOPMENT CORPORATION [formerly York -- Cumberland Housing Development Corporation] 1,357,900 - - - - -
AVESTA HOUSING DEVELOPMENT CORPORATION [formerly York -- Cumberland Housing Development Corporation] 3,505,600 - - - - -
AVESTA HOUSING DEVELOPMENT CORPORATION [formerly York -- Cumberland Housing Development Corporation] 5,817,700 - - - - -
AVESTA HOUSING DEVELOPMENT CORPORATION [formerly York -- Cumberland Housing Development Corporation] 950,400 - - - - -
Avesta Housing Development Corporation 1,826,200 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 194,922 194,922 194,922 194,922 194,922

BAILEY CEMETERY [Association] 41,500 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 497 497 497 497 497

BOYS & GIRLS CLUBS OF SOUTHERN MAINE 185,700 - - - - -
BOYS & GIRLS CLUBS OF SOUTHERN MAINE 187,300 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 4,469 4,469 4,469 4,469 4,469

CASA INC 737,900 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 8,840 8,840 8,840 8,840 8,840

[The] CATHERINE MORRILL DAY NURSERY 2,632,800 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 31,541 31,541 31,541 31,541 31,541

CEDARS NURSING CARE CENTER INC [associated with JHA Assisted Living Inc.] 15,031,700 2,411 4,822 7,234 9,645 12,056
CEDARS NURSING CARE CENTER INC [associated with JHA Assisted Living Inc.] 9,471,700 4,539 9,078 13,617 18,155 22,694
 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 6,950 13,900 20,850 27,800 34,750




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 Exempt Parcel Owner Exempt Value 4/1/25
 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 293,551 293,551 293,551 293,551 293,551

CENTER FOR GRIEVING CHILDREN 2,349,700 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 28,149 28,149 28,149 28,149 28,149

CLAYTON'S HOUSE LLC [owned parcel but operated by nonprofit Dempsey Centers for Quality Cancer Care] 1,299,300 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 15,566 15,566 15,566 15,566 15,566

CMRS IV INC 3,547,100 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 42,494 42,494 42,494 42,494 42,494

COMMITTEE TO RESTORE THE ABYSSINIAN CHURCH 552,100 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 6,614 6,614 6,614 6,614 6,614

COMMUNITY HOUSING OF MAINE INC 705,600 - - - - -
COMMUNITY HOUSING OF MAINE 532,200 - - - - -
COMMUNITY HOUSING OF MAINE INC 362,000 - - - - -
COMMUNITY HOUSING OF MAINE INC 1,263,600 - - - - -
COMMUNITY HOUSING OF MAINE INC 617,700 - - - - -
COMMUNITY HOUSING OF MAINE INC 9,200 - - - - -
COMMUNITY HOUSING OF MAINE INC 681,100 - - - - -
COMMUNITY HOUSING OF MAINE INC 716,800 - - - - -
COMMUNITY HOUSING OF MAINE INC 637,700 - - - - -
COMMUNITY HOUSING OF MAINE INC 3,829,900 - - - - -
COMMUNITY HOUSING OF MAINE INC 1,192,700 - - - - -
COMMUNITY HOUSING OF MAINE INC 636,300 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 133,994 133,994 133,994 133,994 133,994

CROSSROADS FOR WOMEN INC 1,348,200 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 16,151 16,151 16,151 16,151 16,151

CUMBERLAND COUNTY YMCA [n/k/a Young Men's Christian Association of Southern Maine] 12,100 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 145 145 145 145 145

DEERING GRANGE #535 [Deering Grange No. 535 P. of H] 656,400 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 7,864 7,864 7,864 7,864 7,864

DIOCESAN BUREAU OF HOUSING 36,661,300 12,776 25,552 38,328 51,104 63,880
 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 12,776 25,552 38,328 51,104 63,880
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 439,202 439,202 439,202 439,202 439,202




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 Exempt Parcel Owner Exempt Value 4/1/25
 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031
EMC AFFORDABLE HOUSING PRESERVATION 55,900 - - - - -
EMC AFFORDABLE HOUSING PRESERVATION 7,634,500 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 92,131 92,131 92,131 92,131 92,131

EQUALITY COMMUNITY CENTER 1,652,700 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 19,799 19,799 19,799 19,799 19,799

FAMILY CRISIS SERVICES INC [n/k/a Through These Doors] 1,802,200 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 21,590 21,590 21,590 21,590 21,590

FLORENCE HOUSE HOUSING CORPORATION [see Avesta Housing file] 3,091,400 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 37,035 37,035 37,035 37,035 37,035

FRIENDS OF THE ST LAWRENCE CHURCH 942,600 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 11,292 11,292 11,292 11,292 11,292

GREAT DIAMOND ISLAND LAND PRESERVE 32,800 - - - - -
GREAT DIAMOND ISLAND LAND PRESERVE 63,400 - - - - -
GREAT DIAMOND ISLAND LAND PRESERVE 14,600 - - - - -
GREAT DIAMOND ISLAND LAND PRESERVE 123,400 - - - - -
GREAT DIAMOND ISLAND LAND PRESERVE 3,100 - - - - -
GREAT DIAMOND ISLAND LAND PRESERVE 90,800 - - - - -
GREAT DIAMOND ISLAND LAND PRESERVE 6,800 - - - - -
GREAT DIAMOND ISLAND LAND PRESERVE 122,000 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 5,474 5,474 5,474 5,474 5,474

GREATER PORTLAND YMCA [k/n/a Young Men's Christian Association of Southern Maine] 12,200 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 146 146 146 146 146

GROUP MAIN STREAM INC 1,017,100 - - - - -
GROUP MAIN STREAM INC 620,100 - - - - -
GROUP MAIN STREAM INC 860,700 - - - - -
GROUP MAIN STREAM INC 744,600 - - - - -
GROUP MAIN STREAM INC 484,300 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 44,647 44,647 44,647 44,647 44,647

GULF OF MAINE RESEARCH INSTITUTE 2,798,500 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 33,526 33,526 33,526 33,526 33,526

HABITAT FOR HUMANITY GREATER PORTLAND INC [Legal Name: HABITAT FOR HUMANITY / GREATER PORTLAND, INC.] 13,200 - - - - -




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 Exempt Parcel Owner Exempt Value 4/1/25
 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031
HABITAT FOR HUMANITY / GREATER PORTLAND INC 1,866,200 - - - - -
HABITAT FOR HUMANITY / GREATER PORTLAND INC 872,400 - - - - -
HABITAT FOR HUMANITY / GREATER PORTLAND INC 98,000 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 34,141 34,141 34,141 34,141 34,141

HALFWAY HOUSE INC [a/k/a Pharos House] 911,300 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 10,917 10,917 10,917 10,917 10,917

HFA HUD PROPERTIES LLC [for a reference, see HOME FOR THE AGED, a/k/a Park Danforth] 12,487,600 1,192 2,384 3,576 4,768 5,960
 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 1,192 2,384 3,576 4,768 5,960
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 149,601 149,601 149,601 149,601 149,601

HOME FOR AGED WOMEN [now known as Seventy-five State Street] 22,121,900 5,809 11,618 17,426 23,235 29,044
 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 5,809 11,618 17,426 23,235 29,044
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 265,020 265,020 265,020 265,020 265,020

HOME FOR THE AGED [f/k/a Park Danforth] 10,345,300 165 331 496 662 827
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) 165 331 496 662 827
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 123,937 123,937 123,937 123,937 123,937

HOPE ACTS 603,500 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 7,230 7,230 7,230 7,230 7,230

Indigo Arts Alliance 2,426,500 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 29,069 29,069 29,069 29,069 29,069

INGRAHAM HOUSING CORP INC [associated with Ingraham, Inc.] 1,280,500 - - - - -
INGRAHAM HOUSING CORP INC [associated with Ingraham, Inc.] 25,600 - - - - -
INGRAHAM HOUSING CORP INC [associated with Ingraham, Inc.] 1,332,900 - - - - -
INGRAHAM VOLUNTEERS INC [n/k/a/ Ingraham, Inc. and associated with Ingraham Housing Corp.] 817,200 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 41,405 41,405 41,405 41,405 41,405

IRISH HERITAGE CENTER [n/k/a/ Maine Irish Heritage Center] 3,510,700 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 42,058 42,058 42,058 42,058 42,058

JHA ASSISTED LIVING INC[associated with Cedar's Nursing Care Center, Inc.] 5,005,100 2,398 4,797 7,195 9,594 11,992
JHA ASSISTED LIVING INC [associated with Cedar's Nursing Care Center, Inc.] 23,444,100 6,442 12,885 19,327 25,770 32,212
JHA ASSISTED LIVING INC [associated with Cedar's Nursing Care Center, Inc.] 4,367,600 2,093 4,186 6,279 8,372 10,465
 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 10,934 21,868 32,801 43,735 54,669
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 393,145 393,145 393,145 393,145 393,145

MAHC INC [associated with Milestone Foundation] 1,839,600 - - - - -
MAHC INC [associated with Milestone Foundation] 2,635,400 - - - - -




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 Exempt Parcel Owner Exempt Value 4/1/25
 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 53,611 53,611 53,611 53,611 53,611

MAINE CONFERENCE ASSOC OF SEVENTH-DAY ADVENTISTS [n/k/a Northern New England Conference of Seventh-Day 413,500
 Adventists, Inc.] - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 4,954 4,954 4,954 4,954 4,954

MAINE FARMLAND TRUST INC 799,900 - - - - -
MAINE FARMLAND TRUST INC 223,300 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 12,258 12,258 12,258 12,258 12,258

MAINE HISTORICAL SOCIETY 7,503,500 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 89,892 89,892 89,892 89,892 89,892

MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 89,800 43 86 129 172 215
MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 7,682,000 3,681 7,362 11,044 14,725 18,406
MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 674,488,400 318,423 636,846 955,269 1,273,691 1,592,114
MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 218,400 105 209 314 419 523
MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 211,000 101 202 303 404 506
MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 2,625,400 1,258 2,516 3,774 5,032 6,290
MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 6,148,500 2,946 5,893 8,839 11,785 14,732
MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 256,700 123 246 369 492 615
MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 835,100 400 800 1,201 1,601 2,001
MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 635,700 305 609 914 1,219 1,523
MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 174,400 84 167 251 334 418
MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 2,337,200 1,120 2,240 3,360 4,480 5,600
MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 385,300 185 369 554 739 923
MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 985,600 472 945 1,417 1,889 2,361
MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 985,600 472 945 1,417 1,889 2,361
MAINEHEALTH 3,734,400 1,790 3,579 5,369 7,158 8,948
MAINEHEALTH 360,800 173 346 519 692 864
MAINEHEALTH 83,900 40 80 121 161 201
MAINEHEALTH 145,300 70 139 209 279 348
MAINEHEALTH 3,327,500 1,595 3,189 4,784 6,378 7,973
MAINEHEALTH 311,900 149 299 448 598 747
MAINEHEALTH 1,082,300 519 1,037 1,556 2,075 2,593
MAINEHEALTH 505,700 242 485 727 969 1,212
MAINEHEALTH 7,504,200 3,596 7,192 10,788 14,384 17,980
MAINEHEALTH 19,000 9 18 27 36 46
SPRING HARBOR HOSPITAL [n/k/a/ Mainehealth] 8,600 - - - - -
SPRING HARBOR HOSPITAL [n/k/a/ Mainehealth] 11,599,700 5,559 11,117 16,676 22,234 27,793
SPRING HARBOR HOSPITAL [n/k/a/ Mainehealth] 11,800 6 11 17 23 28
SPRING HARBOR HOSPITAL [n/k/a/ Mainehealth] 367,900 176 353 529 705 881
SPRING HARBOR HOSPITAL [n/k/a/ Mainehealth] 47,400 23 45 68 91 114
 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 343,664 687,327 1,030,991 1,374,654 1,718,318
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 8,711,491 8,711,491 8,711,491 8,711,491 8,711,491




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 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031
MAINE WOMEN'S CHRISTIAN TEMPERANCE UNION [correct name: Maine Woman's Christian Temperance Union] 1,169,000 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 14,005 14,005 14,005 14,005 14,005

MAYO STREET ARTS 907,800 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 10,875 10,875 10,875 10,875 10,875

MERCY HOSPITAL 1,770,800 849 1,697 2,546 3,394 4,243
MERCY HOSPITAL 90,879,500 38,757 77,515 116,272 155,030 193,787
MERCY HOSPITAL 873,900 419 838 1,256 1,675 2,094
 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 40,025 80,050 120,074 160,099 200,124
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 1,120,420 1,120,420 1,120,420 1,120,420 1,120,420

MMC REALTY CORP 185,600 - - - - -
MMC REALTY CORP 2,556,800 - - - - -
MMC REALTY CORP 149,000 - - - - -
MMC REALTY CORP 368,200 - - - - -
MMC REALTY CORP 1,221,700 - - - - -
MMC REALTY CORP 2,534,500 - - - - -
MMC REALTY CORP 2,635,200 - - - - -
MMC REALTY CORP 1,234,400 424 849 1,273 1,697 2,121
MMC REALTY CORP 350,200 168 336 503 671 839
MMC REALTY CORP 126,900 61 122 182 243 304
MMC REALTY CORP 7,045,800 3,376 6,753 10,129 13,505 16,882
MMC REALTY CORP 855,100 410 820 1,229 1,639 2,049
MMC REALTY CORP 6,868,900 3,292 6,583 9,875 13,166 16,458
MMC REALTY CORP 4,613,300 2,211 4,421 6,632 8,843 11,053
MMC REALTY CORP 203,700 98 195 293 390 488
MMC REALTY CORP 824,700 395 790 1,186 1,581 1,976
MMC REALTY CORP 2,176,800 1,043 2,086 3,129 4,172 5,216
MMC REALTY CORP 233,100 112 223 335 447 559
MMC REALTY CORP 179,300 86 172 258 344 430
MMC REALTY CORP 760,300 364 729 1,093 1,457 1,822
MMC REALTY CORP 393,700 189 377 566 755 943
 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 12,228 24,456 36,684 48,911 61,139
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 425,496 425,496 425,496 425,496 425,496

MUNJOY HILL NEIGHBORHOOD ORGANIZATION 302,100 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 3,619 3,619 3,619 3,619 3,619

NATIONAL SOCIETY OF COLONIAL DAMES OF AMERICA STATE OF ME [correct name: The National Society of the Colonial541,400
 Dames of America in- the State of Maine]
 - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 6,486 6,486 6,486 6,486 6,486

NATIONAL SOCIETY OF THE COLONIAL DAMES OF AMERICA [correct name: The National Society of the Colonial Dames of
 981,000
 America in the State
 - of Maine] - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 11,752 11,752 11,752 11,752 11,752




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 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031

NORTHERN N E DISTRICT COUNCILS ASSEMBLIES OF GOD 2,228,600 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 26,699 26,699 26,699 26,699 26,699

NORTHERN NEW ENGLAND DISTRICT COUNCIL ASSEMBLIES OF GOD 100 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 1 1 1 1 1

OCEANSIDE CONSERVATION TRUST OF CASCO BAY 110,900 - - - - -
OCEANSIDE CONSERVATION TRUST OF CASCO BAY 17,100 - - - - -
OCEANSIDE CONSERVATION TRUST OF CASCO BAY 34,500 - - - - -
OCEANSIDE CONSERVATION TRUST OF CASCO BAY 759,600 - - - - -
OCEANSIDE CONSERVATION TRUST OF CASCO BAY 5,430 - - - - -
OCEANSIDE CONSERVATION TRUST OF CASCO BAY 685,300 - - - - -
OCEANSIDE CONSERVATION TRUST OF CASCO BAY 761,800 - - - - -
OCEANSIDE CONSERVATION TRUST OF CASCO BAY 224,900 - - - - -
OCEANSIDE CONSERVATION TRUST OF CASCO BAY 457,600 - - - - -
OCEANSIDE CONSERVATION TRUST OF CASCO BAY 430,900 - - - - -
OCEANSIDE CONSERVATION TRUST OF CASCO BAY 266,500 - - - - -
OCEANSIDE CONSERVATION TRUST OF CASCO BAY 831,000 - - - - -
OCEANSIDE CONSERVATION TRUST OF CASCO BAY 965,200 - - - - -
OCEANSIDE CONSERVATION TRUST OF CASCO BAY 16,600 - - - - -
OCEANSIDE CONSERVATION TRUST OF CASCO BAY 573,100 - - - - -
OCEANSIDE CONSERVATION TRUST OF CASCO BAY 282,200 - - - - -
OCEANSIDE CONSERVATION TRUST OF CASCO BAY 13,300 - - - - -
OCEANSIDE CONSERVATION TRUST OF CASCO BAY 19,300 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 77,334 77,334 77,334 77,334 77,334

PARTNERS FOR WORLD HEALTH 2,460,000 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 29,471 29,471 29,471 29,471 29,471

PEAKS ISLAND CHILDREN'S WORKSHOP 1,544,400 - - - - -
PEAKS ISLAND CHILDREN'S WORKSHOP 30,700 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 18,870 18,870 18,870 18,870 18,870

PEAKS ISLAND LAND PRESERVE 191,300 - - - - -
PEAKS ISLAND LAND PRESERVE 3,500 - - - - -
PEAKS ISLAND LAND PRESERVE 3,600 - - - - -
PEAKS ISLAND LAND PRESERVE 4,200 - - - - -
PEAKS ISLAND LAND PRESERVE 4,200 - - - - -
PEAKS ISLAND LAND PRESERVE 3,700 - - - - -
PEAKS ISLAND LAND PRESERVE 312,000 - - - - -
PEAKS ISLAND LAND PRESERVE 768,700 - - - - -
PEAKS ISLAND LAND PRESERVE 310,700 - - - - -
PEAKS ISLAND LAND PRESERVE 114,800 - - - - -




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PEAKS ISLAND LAND PRESERVE 95,000 - - - - -
PEAKS ISLAND LAND PRESERVE 199,100 - - - - -
PEAKS ISLAND LAND PRESERVE 176,800 - - - - -
PEAKS ISLAND LAND PRESERVE 6,300 - - - - -
PEAKS ISLAND LAND PRESERVE 173,400 - - - - -
PEAKS ISLAND LAND PRESERVE 439,200 - - - - -
PEAKS ISLAND LAND PRESERVE 14,600 - - - - -
PEAKS ISLAND LAND PRESERVE 143,200 - - - - -
PEAKS ISLAND LAND PRESERVE 44,100 - - - - -
PEAKS ISLAND PRESERVE [Note Not Located word, presumably: Peaks Island Land Preserve] 5,600 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 36,108 36,108 36,108 36,108 36,108

PEAKS ISLAND VOLUNTEERS OF AMERICA ELDERLY HOUSING INC 2,485,800 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 29,780 29,780 29,780 29,780 29,780

PEOPLE'S REGIONAL OPPORTUNITY PROGRAM [now known as The Opportunity Alliance] 1,238,300 - - - - -
PEOPLE'S REGIONAL OPPORTUNITY PROGRAM [now known as The Opportunity Alliance] 54,000 - - - - -
PEOPLE'S REGIONAL OPPORTUNITY PROGRAM [now known as The Opportunity Alliance] 1,141,700 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 29,159 29,159 29,159 29,159 29,159

PEREGRINE CORPORATION 969,600 - - - - -
PEREGRINE CORPORATION 996,300 - - - - -
PEREGRINE CORPORATION 954,200 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 34,983 34,983 34,983 34,983 34,983

PLEASANT STREET HOUSING INC [see file re Shalom House, Inc.] 2,677,000 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 32,070 32,070 32,070 32,070 32,070

PMEH [n/k/a/ MEH] 481,500 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 5,768 5,768 5,768 5,768 5,768

POND GROVE CEMETERY ASSN [note name: Pond Grove Cemetery Company] 60,200 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 721 721 721 721 721

PORT RESOURCES [a/k/a Port Resources Inc.] 1,435,800 - - - - -
PORT RESOURCES [a/k/a Port Resources Inc.] 753,400 - - - - -
PORT RESOURCES INC [a/k/a Port Resources] 1,125,900 - - - - -
PORT RESOURCES INC [a/k/a Port Resources] 590,600 - - - - -
PORT RESOURCES INC [a/k/a Port Resources] 793,700 - - - - -
PORT RESOURCES INC [a/k/a Port Resources] 28,500 - - - - -
PORT RESOURCES INC [a/k/a Port Resources] 551,500 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -




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 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 63,247 63,247 63,247 63,247 63,247

PORTLAND / ST ALBANS CORP 788,700 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 9,449 9,449 9,449 9,449 9,449

PORTLAND BOYS CLUB ASSOC [n/k/a Boys & Girls Clubs of Southern Maine] 5,762,900 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 69,040 69,040 69,040 69,040 69,040

PORTLAND CHILDREN'S DYSLEXIA FOUNDATION 1,391,200 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 16,667 16,667 16,667 16,667 16,667

PORTLAND COMMUNITY HEALTH CENTER 1,521,300 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 18,225 18,225 18,225 18,225 18,225

PORTLAND RECOVERY COMMUNITY CENTER 1,096,100 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 13,131 13,131 13,131 13,131 13,131

PORTLAND TRAILS 22,300 - - - - -
PORTLAND TRAILS 5,600 - - - - -
PORTLAND TRAILS 16,100 - - - - -
PORTLAND TRAILS 5,500 - - - - -
PORTLAND TRAILS 6,900 - - - - -
PORTLAND TRAILS 25,900 - - - - -
PORTLAND TRAILS 5,100 - - - - -
PORTLAND TRAILS 3,100 - - - - -
PORTLAND TRAILS 25,400 - - - - -
PORTLAND TRAILS 26,800 - - - - -
PORTLAND TRAILS 45,600 - - - - -
PORTLAND TRAILS 1,700 - - - - -
PORTLAND TRAILS 9,700 - - - - -
PORTLAND TRAILS 9,200 - - - - -
PORTLAND TRAILS 6,700 - - - - -
PORTLAND TRAILS 3,800 - - - - -
PORTLAND TRAILS 30,500 - - - - -
PORTLAND TRAILS 1,500 - - - - -
PORTLAND TRAILS 100 - - - - -
PORTLAND TRAILS 3,800 - - - - -
PORTLAND TRAILS 17,300 - - - - -
PORTLAND TRAILS 38,000 - - - - -
PORTLAND TRAILS 14,600 - - - - -
PORTLAND TRAILS 700 - - - - -
PORTLAND TRAILS 29,900 - - - - -
PORTLAND TRAILS 17,000 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -




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 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 4,466 4,466 4,466 4,466 4,466

PORTLAND VOA ELDERLY HOUSING INC 9,579,700 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 114,765 114,765 114,765 114,765 114,765

PREBLE STREET [RESOURCE CENTER, n/k/a Preble Street] 2,951,200 - - - - -
PREBLE STREET RESOURCE CENTER [n/k/a Preble Street] 2,462,500 - - - - -
PREBLE STREET RESOURCE CENTER INC [n/k/a Preble Street] 2,930,600 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 99,965 99,965 99,965 99,965 99,965

ROMAN CATHOLIC BISHOP OF PORTLAND 5,093,500 - - - - -
ROMAN CATHOLIC BISHOP OF PORTLAND 1,508,800 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 79,096 79,096 79,096 79,096 79,096

RONALD MCDONALD HOUSE OF PORTLAND [note name: Ronald McDonald House of Portland, Maine, Inc. f/k/a Stand By
 4,066,400
 Me, Inc.] - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 48,715 48,715 48,715 48,715 48,715

ROOT CELLAR [note name: The Root Cellar] 3,342,300 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 40,041 40,041 40,041 40,041 40,041

RUTH'S REUSABLE RESOURCES 3,276,200 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 39,249 39,249 39,249 39,249 39,249

SAHARA CLUB INC THE 1,529,300 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 18,321 18,321 18,321 18,321 18,321

SAINT JOSEPH'S MANOR 20,400 - - - - -
SAINT JOSEPH'S MANOR 12,300 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 392 392 392 392 392

SALVATION ARMY THE 57,500 - - - - -
SALVATION ARMY THE 4,307,700 - - - - -
SALVATION ARMY THE 12,000 - - - - -
SALVATION ARMY THE 194,700 - - - - -
SALVATION ARMY THE 517,400 - - - - -
SALVATION ARMY THE 21,100 - - - - -
SALVATION ARMY THE 172,500 - - - - -
SALVATION ARMY THE 3,714,500 - - - - -
SALVATION ARMY THE 5,193,800 2,008 4,017 6,025 8,034 10,042
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) 2,008 4,017 6,025 8,034 10,042
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 170,011 170,011 170,011 170,011 170,011




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SEVENTY-FIVE STATE STREET [formerly known as The Home for Aged Women] 189,100 - - - - -
SEVENTY-FIVE STATE STREET [formerly known as The Home for Aged Women] 179,200 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 4,412 4,412 4,412 4,412 4,412

SHALOM HOUSE [n/k/a/ Shalom House Inc.] 1,178,400 - - - - -
SHALOM HOUSE [n/k/a/ Shalom House Inc.] 723,300 - - - - -
SHALOM HOUSE [n/k/a/ Shalom House Inc.] 719,500 - - - - -
SHALOM HOUSE INC 1,037,400 - - - - -
SHALOM HOUSE INC 1,282,900 - - - - -
SHALOM HOUSE INC 1,148,600 - - - - -
SHALOM HOUSE INC 816,100 - - - - -
SHALOM HOUSE INC 467,600 - - - - -
SHALOM HOUSE INC 662,800 - - - - -
SHALOM HOUSE INC 3,658,300 812 1,624 2,437 3,249 4,061
SHALOM HOUSE INC 411,000 197 394 591 788 985
SHALOM HOUSE INC 863,600 414 828 1,242 1,655 2,069
SHALOM HOUSE INC 3,116,100 1,493 2,986 4,480 5,973 7,466
SHALOM HOUSE INC 683,500 328 655 983 1,310 1,638
 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 3,244 6,488 9,731 12,975 16,219
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 200,894 200,894 200,894 200,894 200,894

SPACE GALLERY [N.B. Condos 1-11, but only condos 1, 2 & 4 are exempt] 722,400 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 8,654 8,654 8,654 8,654 8,654


SPURWINK SERVICES [note name: Spurwink Services, Inc.] 4,322,300 - - - - -
SPURWINK SERVICES 4,066,300 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 100,495 100,495 100,495 100,495 100,495

ST ELIZABETH'S ROMAN CATHOLIC ASYLUM 2,606,700 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 31,228 31,228 31,228 31,228 31,228

ST JOSEPH'S CONVENT & HOSPITAL 726,700 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 8,706 8,706 8,706 8,706 8,706

ST JOSEPH'S MANOR [a/k/a Saint Joseph's Manor] 14,168,800 1,998 3,995 5,993 7,991 9,988
ST JOSEPH'S MANOR [a/k/a Saint Joseph's Manor] 5,400 3 5 8 10 13
ST JOSEPH'S MANOR [a/k/a Saint Joseph's Manor] 53,700 26 51 77 103 129
ST JOSEPH'S MANOR [a/k/a Saint Joseph's Manor] 10,700 5 10 15 21 26
ST JOSEPH'S MANOR [a/k/a Saint Joseph's Manor] 10,700 5 10 15 21 26
ST JOSEPH'S MANOR [a/k/a Saint Joseph's Manor] 77,600 37 74 112 149 186
 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 2,073 4,147 6,220 8,294 10,367
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 171,636 171,636 171,636 171,636 171,636




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THE IRIS NETWORK 3,954,100 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 47,370 47,370 47,370 47,370 47,370

THE JEWISH COMMUNITY ALLIANCE OF SOUTHERN MAINE 6,963,200 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 83,419 83,419 83,419 83,419 83,419

THE PARK-DANFORTH 6,423,000 - - - - -
THE PARK-DANFORTH 9,274,200 2,730 5,460 8,190 10,920 13,650
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) 2,730 5,460 8,190 10,920 13,650
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 188,052 188,052 188,052 188,052 188,052


TROTT BURYING GROUND 60,200 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 721 721 721 721 721

VICTORIA SOCIETY OF MAINE WOMEN [n/k/a Victoria Mansion] 2,692,900 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 32,261 32,261 32,261 32,261 32,261

VOANNE BRACKETT STREET HOUSE 975,500 - - - - -
VOANNE PROPERTY CORPORATION 1,052,800 - - - - -
VOANNE PROPERTY CORPORATION 719,500 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 32,919 32,919 32,919 32,919 32,919

VOLUNTEERS OF AMERICA NORTHERN NEW ENGLAND INC 222,300 - - - - -
VOLUNTEERS OF AMERICA NORTHERN NEW ENGLAND 70,900 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 3,513 3,513 3,513 3,513 3,513

YORK-CUMBERLAND ASSOCIATION FOR HANDICAPPED PERSONS [n/k/a Creative Works] 746,400 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 8,942 8,942 8,942 8,942 8,942

YOUNG MEN'S CHRISTIAN ASSOCIATION OF SOUTHERN MAINE 4,115,900 1,972 3,945 5,917 7,889 9,862
YOUNG MEN'S CHRISTIAN ASSOCIATION OF SOUTHERN MAINE 44,800 21 43 64 86 107
YOUNG MEN'S CHRISTIAN ASSOC [n/k/a Young Men's Christian Association of Southern Maine] 189,300 91 181 272 363 454
YOUNG MENS CHRISTIAN ASSOC OF PORTLAND 385,400 185 369 554 739 923
YOUNG MENS CHRISTIAN ASSOC OF PORTLAND 12,896,300 1,388 2,776 4,164 5,552 6,940
YOUNG MEN'S CHRISTIAN ASSOCIATION [n/k/a Young Men's Christian Association of Southern Maine] 186,500 89 179 268 357 447
 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 3,746 7,493 11,239 14,986 18,732
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 213,462 213,462 213,462 213,462 213,462

YOUTH AND FAMILY OUTREACH 364,600 - - - - -
YOUTH AND FAMILY OUTREACH 646,100 - - - - -




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YOUTH AND FAMILY OUTREACH 941,700 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 23,390 23,390 23,390 23,390 23,390

BIODIVERSITY RESEARCH INSTITUTE 1,153,400 - - - - -
BIODIVERSITY RESEARCH INSTITUTE 1,552,600 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 32,418 32,418 32,418 32,418 32,418

BREAKWATER SCHOOL [k/n/a Breakwater Learning] 1,317,200 - - - - -
BREAKWATER SCHOOL [k/n/a Breakwater Learning] 2,126,300 - - - - -
BREAKWATER SCHOOL [k/n/a Breakwater Learning] 3,288,400 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 80,648 80,648 80,648 80,648 80,648

CHEVERUS HIGH SCHOOL 680,600 - - - - -
CHEVERUS HIGH SCHOOL 2,527,800 - - - - -
CHEVERUS HIGH SCHOOL A MAINE CORPORATION 564,700 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 45,202 45,202 45,202 45,202 45,202

CHILDREN'S CENTER THE 1,391,700 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 16,673 16,673 16,673 16,673 16,673

CHILDREN'S MUSEUM AND THEATRE OF MAINE 8,346,500 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 99,991 99,991 99,991 99,991 99,991

CIEE INC 585,400 - - - - -
COUNCIL INTERNATIONAL STUDY PROGRAMS INC [k/n/a CIEE, Inc.] 4,978,100 - - - - -
COUNCIL INTERNATIONAL STUDY PROGRAMS INC [k/n/a CIEE, Inc.] 786,300 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 76,071 76,071 76,071 76,071 76,071

CLIFF ISLAND LIBRARY CLUB 371,600 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 4,452 4,452 4,452 4,452 4,452

ERLICH MARK ETALS TRUSTEES 530,400 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 6,354 6,354 6,354 6,354 6,354

GULF OF MAINE PROPERTIES INC 232,400 - - - - -
GULF OF MAINE PROPERTIES INC 212,100 - - - - -
GULF OF MAINE PROPERTIES INC 239,100 - - - - -
GULF OF MAINE PROPERTIES INC 167,700 - - - - -
GULF OF MAINE PROPERTIES INC 86,500 - - - - -
GULF OF MAINE PROPERTIES INC 41,000 - - - - -




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GULF OF MAINE PROPERTIES INC 40,600 - - - - -
GULF OF MAINE PROPERTIES INC 159,300 - - - - -
GULF OF MAINE PROPERTIES INC 60,600 - - - - -
GULF OF MAINE PROPERTIES INC 60,600 - - - - -
GULF OF MAINE PROPERTIES INC 2,547,000 - - - - -
GULF OF MAINE PROPERTIES INC 1,183,400 - - - - -
GULF OF MAINE PROPERTIES INC 136,500 - - - - -
GULF OF MAINE PROPERTIES INC 777,400 - - - - -
GULF OF MAINE PROPERTIES INC 778,400 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 80,537 80,537 80,537 80,537 80,537

ILLUSTRATION INSTITUTE 950,200 - - - - -
ILLUSTRATION INSTITUTE 485,200 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 17,196 17,196 17,196 17,196 17,196

MAINE COLLEGE OF ART [k/n/a Maine College of Art and Design] 2,257,300 1,082 2,163 3,245 4,327 5,408
MAINE COLLEGE OF ART [k/n/a Maine College of Art and Design] 2,745,900 1,316 2,632 3,948 5,263 6,579
MAINE COLLEGE OF ART [k/n/a Maine College of Art and Design] 29,122,800 9,164 18,327 27,491 36,655 45,818
MAINE COLLEGE OF ART [k/n/a Maine College of Art and Design] 352,700 169 338 507 676 845
MAINE COLLEGE OF ART [k/n/a Maine College of Art and Design] 3,870,100 1,855 3,709 5,564 7,418 9,273
 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 13,585 27,169 40,754 54,339 67,924
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 459,419 459,419 459,419 459,419 459,419

MAINE HUMANITIES COUNCIL 777,500 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 9,314 9,314 9,314 9,314 9,314

MHS INC 396,600 - - - - -
MHS INC 3,760,300 - - - - -
MHS INC 1,591,200 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 68,862 68,862 68,862 68,862 68,862

PORTLAND CONSERVATORY OF MUSIC 1,402,300 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 16,800 16,800 16,800 16,800 16,800

PORTLAND MUSEUM OF ART 1,014,700 486 972 1,459 1,945 2,431
PORTLAND MUSEUM OF ART 5,378,800 2,578 5,155 7,733 10,310 12,888
PORTLAND MUSEUM OF ART 27,591,500 8,430 16,860 25,290 33,719 42,149
PORTLAND MUSEUM OF ART 3,682,100 1,764 3,529 5,293 7,058 8,822
 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 13,258 26,516 39,774 53,032 66,290
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 451,252 451,252 451,252 451,252 451,252

The PORTLAND PUBLIC LIBRARY 1,325,000 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 15,874 15,874 15,874 15,874 15,874




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ST IGNATIUS RESIDENCE OF THE SOCIETY OF JESUS [n/k/a The Jesuits of Maine] 21,415,200 5,470 10,940 16,410 21,881 27,351
ST IGNATIUS RESIDENCE OF THE SOCIETY OF JESUS [n/k/a The Jesuits of Maine] 171,800 82 165 247 329 412
ST IGNATIUS RESIDENCE OF THE SOCIETY OF JESUS [n/k/a The Jesuits of Maine] 1,127,600 540 1,081 1,621 2,161 2,702
 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 6,093 12,186 18,279 24,371 30,464
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 272,121 272,121 272,121 272,121 272,121

UNIVERSITY OF MAINE 17,580,000 - - - - -
UNIVERSITY OF MAINE 901,200 - - - - -
UNIVERSITY OF MAINE 605,400 - - - - -
UNIVERSITY OF MAINE 848,000 - - - - -
UNIVERSITY OF MAINE 882,000 - - - - -
UNIVERSITY OF MAINE 698,800 - - - - -
UNIVERSITY OF MAINE 607,700 - - - - -
UNIVERSITY OF MAINE 522,200 - - - - -
UNIVERSITY OF MAINE 27,500 - - - - -
UNIVERSITY OF MAINE 96,570,300 - - - - -
UNIVERSITY OF MAINE 48,825,400 - - - - -
UNIVERSITY OF MAINE 932,400 - - - - -
UNIVERSITY OF MAINE 191,400 - - - - -
UNIVERSITY OF MAINE 70,700 - - - - -
UNIVERSITY OF MAINE 511,400 - - - - -
UNIVERSITY OF MAINE 852,500 - - - - -
UNIVERSITY OF MAINE 640,100 - - - - -
UNIVERSITY OF MAINE 623,100 - - - - -
UNIVERSITY OF MAINE SYSTEM 400,600 - - - - -
UNIVERSITY OF MAINE SYSTEM 746,700 - - - - -
UNIVERSITY OF MAINE SYSTEM 102,334,500 - - - - -
UNIVERSITY OF MAINE SYSTEM 525,400 - - - - -
UNIVERSITY OF MAINE SYSTEM CHIEF FINANCIAL OFFICER 580,000 - - - - -
UNIVERSITY OF MAINE SYSTEM 483,300 - - - - -
UNIVERSITY OF MAINE SYSTEM 592,000 - - - - -
UNIVERSITY OF MAINE SYSTEM 596,800 - - - - -
UNIVERSITY OF MAINE SYSTEM 601,500 - - - - -
UNIVERSITY OF MAINE SYSTEM 786,500 - - - - -
UNIVERSITY OF MAINE THE 663,000 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 3,356,801 3,356,801 3,356,801 3,356,801 3,356,801

UNIVERSITY OF NEW ENGLAND 3,675,500 1,761 3,523 5,284 7,045 8,806
UNIVERSITY OF NEW ENGLAND 41,400 20 40 60 79 99
UNIVERSITY OF NEW ENGLAND 10,251,100 120 241 361 481 602
UNIVERSITY OF NEW ENGLAND 1,435,500 688 1,376 2,064 2,752 3,439
UNIVERSITY OF NEW ENGLAND 29,135,900 13,962 27,924 41,886 55,848 69,810
UNIVERSITY OF NEW ENGLAND 13,776,200 6,602 13,203 19,805 26,406 33,008
UNIVERSITY OF NEW ENGLAND 623,300 299 597 896 1,195 1,493
UNIVERSITY OF NEW ENGLAND 123,900 59 119 178 237 297
UNIVERSITY OF NEW ENGLAND 3,446,600 1,652 3,303 4,955 6,606 8,258
UNIVERSITY OF NEW ENGLAND 125,100 60 120 180 240 300




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UNIVERSITY OF NEW ENGLAND 1,014,800 486 973 1,459 1,945 2,431
UNIVERSITY OF NEW ENGLAND 41,980,700 20,117 40,234 60,351 80,469 100,586
UNIVERSITY OF NEW ENGLAND 473,000 227 453 680 907 1,133
UNIVERSITY OF NEW ENGLAND 825,800 396 791 1,187 1,583 1,979
UNIVERSITY OF NEW ENGLAND 237,900 114 228 342 456 570
UNIVERSITY OF NEW ENGLAND 2,029,900 973 1,945 2,918 3,891 4,864
UNIVERSITY OF NEW ENGLAND 3,293,700 1,578 3,157 4,735 6,313 7,892
 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 49,113 98,227 147,340 196,453 245,567
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 1,347,634 1,347,634 1,347,634 1,347,634 1,347,634

[The] WAYNFLETE SCHOOL 4,700 2 5 7 9 11
[The] WAYNFLETE SCHOOL 3,200 2 3 5 6 8
[The] WAYNFLETE SCHOOL 18,400 9 18 26 35 44
[The] WAYNFLETE SCHOOL 1,600 1 2 2 3 4
[The] WAYNFLETE SCHOOL 11,100 5 11 16 21 27
[The] WAYNFLETE SCHOOL 11,500 6 11 17 22 28
[The] WAYNFLETE SCHOOL 2,011,000 964 1,927 2,891 3,855 4,818
[The] WAYNFLETE SCHOOL 16,469,500 3,100 6,200 9,301 12,401 15,501
[The] WAYNFLETE SCHOOL 1,669,900 800 1,600 2,401 3,201 4,001
[The] WAYNFLETE SCHOOL 2,000,000 958 1,917 2,875 3,834 4,792
[The] WAYNFLETE SCHOOL 1,844,900 884 1,768 2,652 3,536 4,420
[The] WAYNFLETE SCHOOL 294,100 141 282 423 564 705
[The] WAYNFLETE SCHOOL 434,800 208 417 625 833 1,042
[The] WAYNFLETE SCHOOL 6,529,100 3,129 6,257 9,386 12,515 15,644
[The] WAYNFLETE SCHOOL 2,743,400 1,315 2,629 3,944 5,259 6,573
 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 11,523 23,047 34,570 46,094 57,617
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 407,885 407,885 407,885 407,885 407,885

EIGHTH MAINE REG MEM ASSOC 1,451,700 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 17,391 17,391 17,391 17,391 17,391

FIFTH MAINE REGIMENT COMMUNITY CENTER 1,268,000 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 15,191 15,191 15,191 15,191 15,191

LORING CHARLES AMVETS POST NO 25 [legal name: Charles Loring Post No. 25 AMVETS] 782,500 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 9,374 9,374 9,374 9,374 9,374

MAINE CENTRAL RAILROAD CO 264,600 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 3,170 3,170 3,170 3,170 3,170

MASONIC TRUSTEES OF PORTLAND 5,641,100 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 67,580 67,580 67,580 67,580 67,580

NORTHERN NEW ENGLAND PASSENGER RAIL AUTHORITY 448,500 - - - - -




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 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 5,373 5,373 5,373 5,373 5,373

PORTLAND TERMINAL CO 327,200 - - - - -
PORTLAND TERMINAL CO 981,500 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 15,678 15,678 15,678 15,678 15,678

RANDALL & MCVANE POST #142 AMERICAN LEGION INC 354,800 - - - - -
RANDALL EARL MACNEILL POST #142 AMERICAN LEGION INC [k/n/a Randall and Macvane Post, No. 142 The American Legion]
 957,600 - - - - -
RANDALL MACVANE POST #142 [k/n/a Randall and Macvane Post, No. 142 The American Legion] 354,800 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 19,973 19,973 19,973 19,973 19,973

VETERANS OF FOREIGN WARS DEERING MEMORIAL POST 6895 [legal name: Deering Memorial Post No. 6859] 1,122,800 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 13,451 13,451 13,451 13,451 13,451

AFRICAN METHODIST EPIS ZION CHURCH [legal name: The Green Memorial African Methodist Episcopal Zion Church] 80,500 - - - - -
AFRICAN METHODIST EPIS ZION CHURCH [legal name: The Green Memorial African Methodist Episcopal Zion Church] 865,600 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 11,334 11,334 11,334 11,334 11,334

ALLEN AVENUE UNITARIAN UNIVERSALIST CHURCH 128,900 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 1,544 1,544 1,544 1,544 1,544

APOSTOLIC FAITH ASSEMBLY [n/k/a First Independent Assembly of God] 864,800 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 10,360 10,360 10,360 10,360 10,360

BETH HACNESES ANSHE SFARD 864,900 - - - - -
BETH HACNESES ANSHE SFARD & MICHAEL MOSCOWITZ 99,500 - - - - -
BETH HACNESES ANSHE SFARD 7,300 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 11,641 11,641 11,641 11,641 11,641

CHARISMATIC EPISCOPAL CHURCH OF THE HOLY SPIRT 1,384,500 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 16,586 16,586 16,586 16,586 16,586

CHRISTCHURCH OF PORTLAND 1,796,400 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 21,521 21,521 21,521 21,521 21,521

CHURCH OF GOD 963,000 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 11,537 11,537 11,537 11,537 11,537




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CONGREGATION ETZ CHAIM 1,942,400 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 23,270 23,270 23,270 23,270 23,270

CUMBERLAND ISLAMIC CENTER [n/k/a Cumberland Cultural Center] 970,900 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 11,631 11,631 11,631 11,631 11,631

EMMANUEL ASSEMBLY OF GOD 2,532,100 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 30,335 30,335 30,335 30,335 30,335

FAITH TEMPLE 1,868,900 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 22,389 22,389 22,389 22,389 22,389

FIRST BAPTIST CHURCH IN PORTLAND MAINE THE 7,403,900 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 88,699 88,699 88,699 88,699 88,699

FIRST CHURCH OF CHRIST SCIENTIST PORTLAND 2,176,700 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 26,077 26,077 26,077 26,077 26,077

[The] FIRST LUTHERAN CHURCH OF PORTLAND[, Maine] 4,955,000 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 59,361 59,361 59,361 59,361 59,361

FIRST PARISH IN PORTLAND TRUSTEE [Legal name: The First Parish in Portland, Maine Unitarian Universalist] 5,381,100 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 64,466 64,466 64,466 64,466 64,466

FRIENDS CHURCH 1,096,700 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 13,138 13,138 13,138 13,138 13,138

GRACE BAPTIST CHURCH 6,014,600 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 72,055 72,055 72,055 72,055 72,055

HELLENIC ORTHODOX COMMUNITY OF PORTLAND & WESTBROOK [n/k/a Holy Trinty Grrek Orthodox Church of Portland]
 2,673,800 - - - - -
HELLENIC ORTHODOX COMMUNITY OF PORTLAND & WESTBROOK [n/k/a Holy Trinty Grrek Orthodox Church of Portland]
 1,914,600 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 54,969 54,969 54,969 54,969 54,969

IGLESIA PENTECOSTAL EL SINAI 611,200 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 7,322 7,322 7,322 7,322 7,322




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ISLAMIC SOCIETY OF PORTLAND MAINE PORTLAND MAINE 1,258,900 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 15,082 15,082 15,082 15,082 15,082

LIVING HOPE ASSEMBLIES OF GOD 646,900 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 7,750 7,750 7,750 7,750 7,750

MAINE CONFERENCE ASSOC OF SEVENTH-DAY ADVENTISTS [n/k/a Northern New England Conference of Seventh-Day Adventists,
 8,900 Inc.] - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 107 107 107 107 107

MASJID AL RAHMAN 387,700 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 4,645 4,645 4,645 4,645 4,645

NEW BRACKETT MEMORIAL CHURCH 31,300 - - - - -
NEW BRACKETT MEMORIAL CHURCH 53,700 - - - - -
NEW BRACKETT MEMORIAL CHURCH 64,400 - - - - -
NEW BRACKETT MEMORIAL CHURCH 1,671,900 - - - - -
NEW BRACKETT MEMORIAL CHURCH 8,200 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 21,917 21,917 21,917 21,917 21,917

NORTH DEERING ALLIANCE CHURCH [legal name: North Deering Alliance Church of the Christian and Missionary Alliance]
 1,856,400 - - - - -
NORTH DEERING ALLIANCE CHURCH [legal name: North Deering Alliance Church of the Christian and Missionary Alliance]
 598,300 - - - - -
NORTH DEERING CONGREGATIONAL CHURCH 2,151,300 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 55,180 55,180 55,180 55,180 55,180

NORTHERN NEW ENGLAND CONFERENCE OF 361,600 - - - - -
NORTHERN NEW ENGLAND CONFERENCE OF 7TH DAY ADVENTIST INC 2,906,500 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 39,152 39,152 39,152 39,152 39,152

OLD CHEVRA KADISHA 10,400 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 125 125 125 125 125

OMAR IBN AL-KHATTAB MASJID 224,600 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 2,691 2,691 2,691 2,691 2,691

PORTLAND CHRISTIAN CHURCH 2,235,000 - - - - -
PORTLAND CHRISTIAN CHURCH 6,600 - - - - -
PORTLAND CHRISTIAN CHURCH 6,600 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 26,933 26,933 26,933 26,933 26,933




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PORTLAND CONGREGATION OF JEHOVAH'S WITNESSES [n/k/a West Congregation of Jehovah's Witnesses, Portland, Maine]
 1,614,800 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 19,345 19,345 19,345 19,345 19,345

PORTLAND SOCIETY OF THE NEW JERUSALEM 72,800 - - - - -
PORTLAND SOCIETY OF THE NEW JERUSALEM 581,100 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 7,834 7,834 7,834 7,834 7,834

ROMAN CATHOLIC BISHOP OF PORTLAND 4,043,900 1,938 3,876 5,814 7,751 9,689
ROMAN CATHOLIC BISHOP OF PORTLAND 14,929,000 2,362 4,724 7,086 9,448 11,810
ROMAN CATHOLIC BISHOP OF PORTLAND 1,469,700 704 1,409 2,113 2,817 3,521
ROMAN CATHOLIC BISHOP OF PORTLAND 3,302,800 1,583 3,165 4,748 6,331 7,914
ROMAN CATHOLIC BISHOP OF PORTLAND 640,800 307 614 921 1,228 1,535
ROMAN CATHOLIC BISHOP OF PORTLAND 4,711,100 2,258 4,515 6,773 9,030 11,288
ROMAN CATHOLIC BISHOP OF PORTLAND 1,802,600 864 1,728 2,591 3,455 4,319
ROMAN CATHOLIC BISHOP OF PORTLAND 430,600 206 413 619 825 1,032
ROMAN CATHOLIC BISHOP OF PORTLAND 1,439,200 690 1,379 2,069 2,759 3,448
ROMAN CATHOLIC BISHOP OF PORTLAND 7,981,200 3,825 7,649 11,474 15,298 19,123
ROMAN CATHOLIC BISHOP OF PORTLAND 2,835,600 1,359 2,718 4,076 5,435 6,794
ROMAN CATHOLIC BISHOP OF PORTLAND 6,692,500 3,207 6,414 9,621 12,828 16,035
ROMAN CATHOLIC BISHOP OF PORTLAND 210,800 101 202 303 404 505
ROMAN CATHOLIC BISHOP OF PORTLAND 203,800 98 195 293 391 488
ROMAN CATHOLIC BISHOP OF PORTLAND 717,800 344 688 1,032 1,376 1,720
 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 19,844 39,689 59,533 79,377 99,222
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 615,909 615,909 615,909 615,909 615,909

SOUTHERN MAINE JEWISH CEMETERY ASSOCIATION 295,200 - - - - -
SOUTHERN MAINE JEWISH CEMETERY ASSOCIATION 43,700 - - - - -
SOUTHERN MAINE JEWISH CEMETERY ASSOCIATION 236,500 - - - - -
SOUTHERN MAINE JEWISH CEMETERY ASSOCIATION 345,500 - - - - -
SOUTHERN MAINE JEWISH CEMETERY ASSOCIATION 7,300 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 11,120 11,120 11,120 11,120 11,120

ST LUKES PARISH- WARDENS & VESTRYMEN 5,218,800 - - - - -
ST LUKES PARISH- WARDENS & VESTRYMEN 2,063,500 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 87,242 87,242 87,242 87,242 87,242

ST PAUL'S PARISH CHURCH 1,422,700 - - - - -
ST PAUL'S PARISH CHURCH 490,900 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 22,925 22,925 22,925 22,925 22,925

ST PETER'S EPISCOPAL CHURCH 1,561,600 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 18,708 18,708 18,708 18,708 18,708




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STATE STREET CONGREGATIONAL CHURCH [legal name: The State Street Congregational Church of the United Church of
 6,180,300
 Christ] - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 74,040 74,040 74,040 74,040 74,040

STEVENS AVE CONGREGATIONAL CHURCH 1,411,900 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 16,915 16,915 16,915 16,915 16,915

STROUDWATER BAPTIST CHURCH 1,382,000 - - - - -
STROUDWATER BAPTIST CHURCH 398,800 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 21,334 21,334 21,334 21,334 21,334

STROUDWATER CHRISTIAN CHURCH 2,029,900 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 24,318 24,318 24,318 24,318 24,318

TEMPLE BETH EL 2,708,900 - - - - -
TEMPLE BETH-EL 4,461,300 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 85,899 85,899 85,899 85,899 85,899

TRINITY CHURCH IN PORTLAND THE RECTOR WADENS & VESTRYMEN OF 312,200 - - - - -
TRINITY CHURCH OF PORT LAND RECTOR-WARDENS & VESTRYMEN 73,900 - - - - -
TRINITY CHURCH OF PORTLAND RECTOR WARDENS & VESTRYMEN 2,517,100 - - - - -
TRINITY EPISCOPAL CHURCH RECTOR-WARDENS & VESTRYMEN 70,000 - - - - -
[The] UNIVERSALIST CHURCH OF PORTLAND [k/n/a Allen Avenue Unitarian Universalist Church] 1,842,400 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 57,691 57,691 57,691 57,691 57,691

WASHINGTON AVE METHODIST CHURCH TRUSTEES[Trustees of Washington Avenue Methodist Episcopal Church] 713,400 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 8,547 8,547 8,547 8,547 8,547

WILLIAMS TEMPLE CHURCH 62,400 - - - - -
WILLIAMS TEMPLE CHURCH OF GOD IN CHRIST 1,248,200 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 14,953 14,953 14,953 14,953 14,953

WILLISTON-IMMANUEL UNITED CHURCH 5,901,500 - - - - -
WILLISTON-IMMANUEL UNITED CHURCH 188,400 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 2,257 2,257 2,257 2,257 2,257

WOODFORDS CONGREGATIONAL CHURCH OF THE UNITED CHURCH OF CHRIST 6,067,400 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 72,687 72,687 72,687 72,687 72,687

CASCO BAY ISLAND TRANSIT DISTRICT 39,600 - - - - -




 Page 92
 11.98 0 0 0 0 1
 Exempt Parcel Owner Exempt Value 4/1/25
 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 474 474 474 474 474

CLIFF ISLAND FIRE DEPT 10,200 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 122 122 122 122 122

INHABITANTS OF THE COUNTY OF CUMBERLAND 18,659,800
CUMBERLAND COUNTY INHABITANTS OF 351,400
CUMBERLAND COUNTY MAINE 41,927,300
CUMBERLAND COUNTY MAINE 3,015,700
CUMBERLAND COUNTY OF 21,736,600
CUMBERLAND COUNTY OF 13,230,000
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 1,185,071 1,185,071 1,185,071 1,185,071 1,185,071

ECO MAINE 73,466,900 30,413 60,827 91,240 121,653 152,067
ECOMAINE [note name: ECO Maine] 231,900 111 222 333 445 556
 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 30,524 61,049 91,573 122,098 152,622
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 882,912 882,912 882,912 882,912 882,912

GREATER PORTLAND TRANSIT DISTRICT 10,360,100 173 345 518 690 863
 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 173 345 518 690 863
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 124,114 124,114 124,114 124,114 124,114

MAINE PORT AUTHORITY 2,436,000
MAINE PORT AUTHORITY 137,400
MAINE PORT AUTHORITY 1,776,700
MAINE PORT AUTHORITY 612,100
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY)
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 59,447 59,447 59,447 59,447 59,447

MAINE TURNPIKE AUTHORITY 8,400
MAINE TURNPIKE AUTHORITY 1,490,000
MAINE TURNPIKE AUTHORITY 17,100
MAINE TURNPIKE AUTHORITY 9,400
MAINE TURNPIKE AUTHORITY 589,600
MAINE TURNPIKE AUTHORITY 6,105,400
MAINE TURNPIKE AUTHORITY 572,100
MAINE TURNPIKE AUTHORITY 20,500
MAINE TURNPIKE AUTHORITY 89,700
MAINE TURNPIKE AUTHORITY 15,500
MAINE TURNPIKE AUTHORITY 17,200
MAINE TURNPIKE AUTHORITY 17,200
MAINE TURNPIKE AUTHORITY 977,700
MAINE TURNPIKE AUTHORITY 972,400
MAINE TURNPIKE AUTHORITY 392,000
MAINE TURNPIKE AUTHORITY 1,000
MAINE TURNPIKE AUTHORITY 600




 Page 93
 11.98 0 0 0 0 1
 Exempt Parcel Owner Exempt Value 4/1/25
 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031
MAINE TURNPIKE AUTHORITY 200
MAINE TURNPIKE AUTHORITY 3,500
MAINE TURNPIKE AUTHORITY 300
MAINE TURNPIKE AUTHORITY 28,800
MAINE TURNPIKE AUTHORITY 1,300
MAINE TURNPIKE AUTHORITY 5,200
MAINE TURNPIKE AUTHORITY 40,800
MAINE TURNPIKE AUTHORITY 40,300
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY)
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 136,766 136,766 136,766 136,766 136,766

PENINSULA HOUSING LLC 747,300 - - - - -
PENINSULA HOUSING LLC 1,087,500 - - - - -
PENINSULA HOUSING LLC [formerly 155 Anderson Street, LLC] 1,032,100 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 34,345 34,345 34,345 34,345 34,345

PORTLAND HOUSING AUTHORITY 369,300 177 354 531 708 885
PORTLAND HOUSING AUTHORITY 1,517,200 727 1,454 2,181 2,908 3,635
PORTLAND HOUSING AUTHORITY 2,343,700 1,123 2,246 3,369 4,492 5,616
PORTLAND HOUSING AUTHORITY 1,333,500 639 1,278 1,917 2,556 3,195
PORTLAND HOUSING AUTHORITY 962,700 461 923 1,384 1,845 2,307
PORTLAND HOUSING AUTHORITY 1,604,100 769 1,537 2,306 3,075 3,843
PORTLAND HOUSING AUTHORITY 3,329,500 1,595 3,191 4,786 6,382 7,977
PORTLAND HOUSING AUTHORITY 887,200 425 850 1,275 1,701 2,126
PORTLAND HOUSING AUTHORITY 9,154,500 4,387 8,774 13,161 17,547 21,934
PORTLAND HOUSING AUTHORITY 1,888,500 905 1,810 2,715 3,620 4,525
PORTLAND HOUSING AUTHORITY 3,759,700 1,802 3,603 5,405 7,207 9,008
PORTLAND HOUSING AUTHORITY 27,518,000 8,395 16,789 25,184 33,579 41,973
PORTLAND HOUSING AUTHORITY 2,116,800 1,014 2,029 3,043 4,057 5,072
PORTLAND HOUSING AUTHORITY 3,240,600 1,553 3,106 4,659 6,212 7,764
PORTLAND HOUSING AUTHORITY 4,128,500 1,978 3,957 5,935 7,914 9,892
PORTLAND HOUSING AUTHORITY 2,061,000 988 1,975 2,963 3,951 4,938
PORTLAND HOUSING AUTHORITY 3,944,800 1,890 3,781 5,671 7,561 9,452
PORTLAND HOUSING AUTHORITY 5,433,800 2,604 5,208 7,812 10,416 13,019
PORTLAND HOUSING AUTHORITY 1,927,300 924 1,847 2,771 3,694 4,618
PORTLAND HOUSING AUTHORITY 2,055,100 985 1,970 2,954 3,939 4,924
PORTLAND HOUSING AUTHORITY 1,537,500 737 1,474 2,210 2,947 3,684
PORTLAND HOUSING AUTHORITY 26,519,800 12,708 25,417 38,125 50,833 63,541
 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 250,000 250,000 250,000 250,000 250,000
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 1,289,445 1,289,445 1,289,445 1,289,445 1,289,445

PORTLAND HOUSING DEVELOPMENT CORPORATION 1,100,500 - - - - -
PORTLAND HOUSING DEVELOPMENT CORPORATION 1,536,000 - - - - -
PORTLAND HOUSING DEVELOPMENT CORPORATION 525,900 - - - - -
PORTLAND HOUSING DEVELOPMENT CORP 517,100 - - - - -
 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 44,080 44,080 44,080 44,080 44,080




 Page 94
 11.98 0 0 0 0 1
 Exempt Parcel Owner Exempt Value 4/1/25
 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031
PORTLAND WATER DISTRICT 85,927,100 36,384 72,769 109,153 145,537 181,921
PORTLAND WATER DISTRICT 74,464,000 35,683 71,366 107,049 142,733 178,416
PORTLAND WATER DISTRICT 23,100 11 22 33 44 55
PORTLAND WATER DISTRICT 731,600 351 701 1,052 1,402 1,753
PORTLAND WATER DISTRICT 1,800 1 2 3 3 4
PORTLAND WATER DISTRICT 9,434,500 4,521 9,042 13,563 18,084 22,605
PORTLAND WATER DISTRICT 828,900 397 794 1,192 1,589 1,986
PORTLAND WATER DISTRICT 226,100 108 217 325 433 542
PORTLAND WATER DISTRICT 3,300 2 3 5 6 8
PORTLAND WATER DISTRICT 303,600 145 291 436 582 727
PORTLAND WATER DISTRICT 8,600 4 8 12 16 21
PORTLAND WATER DISTRICT 78,100 37 75 112 150 187
PORTLAND WATER DISTRICT 711,400 341 682 1,023 1,364 1,705
PORTLAND WATER DISTRICT 32,200 15 31 46 62 77
PORTLAND WATER DISTRICT 6,700 3 6 10 13 16
PORTLAND WATER DISTRICT 1,237,300 593 1,186 1,779 2,372 2,965
PORTLAND WATER DISTRICT 420,500 202 403 605 806 1,008
PORTLAND WATER DISTRICT 9,100 4 9 13 17 22
PORTLAND WATER DISTRICT 116,000 56 111 167 222 278
PORTLAND WATER DISTRICT 122,800 59 118 177 235 294
PORTLAND WATER DISTRICT 266,600 128 256 383 511 639
PORTLAND WATER DISTRICT 30,900 15 30 44 59 74
PORTLAND WATER DISTRICT 1,000 0 1 1 2 2
PORTLAND WATER DISTRICT 2,100 1 2 3 4 5
PORTLAND WATER DISTRICT 1,400 1 1 2 3 3
PORTLAND WATER DISTRICT 23,700 11 23 34 45 57
PORTLAND WATER DISTRICT 800 0 1 1 2 2
PORTLAND WATER DISTRICT 5,000 2 5 7 10 12
PORTLAND WATER DISTRICT 5,300 3 5 8 10 13
PORTLAND WATER DISTRICT 5,000 2 5 7 10 12
PORTLAND WATER DISTRICT 5,100 2 5 7 10 12
PORTLAND WATER DISTRICT 9,400 5 9 14 18 23
PORTLAND WATER DISTRICT 9,800 5 9 14 19 23
PORTLAND WATER DISTRICT 55,800 27 53 80 107 134
PORTLAND WATER DISTRICT 9,800 5 9 14 19 23
PORTLAND WATER DISTRICT 2,400 1 2 3 5 6
PORTLAND WATER DISTRICT 9,600 5 9 14 18 23
PORTLAND WATER DISTRICT 2,400 1 2 3 5 6
PORTLAND WATER DISTRICT 7,600 4 7 11 15 18
PORTLAND WATER DISTRICT 1,600 1 2 2 3 4
PORTLAND WATER DISTRICT 4,900 2 5 7 9 12
PORTLAND WATER DISTRICT 4,900 2 5 7 9 12
PORTLAND WATER DISTRICT 9,700 5 9 14 19 23
PORTLAND WATER DISTRICT 4,600 2 4 7 9 11
PORTLAND WATER DISTRICT 2,400 1 2 3 5 6
PORTLAND WATER DISTRICT 6,100 3 6 9 12 15
PORTLAND WATER DISTRICT 4,900 2 5 7 9 12
PORTLAND WATER DISTRICT 4,900 2 5 7 9 12
PORTLAND WATER DISTRICT 4,400 2 4 6 8 11




 Page 95
 11.98 0 0 0 0 1
 Exempt Parcel Owner Exempt Value 4/1/25
 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031
PORTLAND WATER DISTRICT 4,900 2 5 7 9 12
PORTLAND WATER DISTRICT 4,900 2 5 7 9 12
PORTLAND WATER DISTRICT 95,800 46 92 138 184 230
PORTLAND WATER DISTRICT 4,100 2 4 6 8 10
PORTLAND WATER DISTRICT 9,800 5 9 14 19 23
PORTLAND WATER DISTRICT 9,700 5 9 14 19 23
PORTLAND WATER DISTRICT 4,000 2 4 6 8 10
PORTLAND WATER DISTRICT 164,500 79 158 236 315 394
PORTLAND WATER DISTRICT 14,000 7 13 20 27 34
PORTLAND WATER DISTRICT 4,400 2 4 6 8 11
PORTLAND WATER DISTRICT 1,700 1 2 2 3 4
PORTLAND WATER DISTRICT 3,500 2 3 5 7 8
PORTLAND WATER DISTRICT 8,200 4 8 12 16 20
PORTLAND WATER DISTRICT 4,200 2 4 6 8 10
PORTLAND WATER DISTRICT 193,100 93 185 278 370 463
PORTLAND WATER DISTRICT 12,700 6 12 18 24 30
PORTLAND WATER DISTRICT 16,900 8 16 24 32 40
PORTLAND WATER DISTRICT 4,700 2 5 7 9 11
PORTLAND WATER DISTRICT 6,800 3 7 10 13 16
PORTLAND WATER DISTRICT 10,700 5 10 15 21 26
PORTLAND WATER DISTRICT 10,700 5 10 15 21 26
PORTLAND WATER DISTRICT 32,200 15 31 46 62 77
PORTLAND WATER DISTRICT 15,800 8 15 23 30 38
PORTLAND WATER DISTRICT 34,900 17 33 50 67 84
PORTLAND WATER DISTRICT 5,400 3 5 8 10 13
PORTLAND WATER DISTRICT 10,700 5 10 15 21 26
PORTLAND WATER DISTRICT 10,700 5 10 15 21 26
PORTLAND WATER DISTRICT 12,100 6 12 17 23 29
PORTLAND WATER DISTRICT 61,800 30 59 89 118 148
PORTLAND WATER DISTRICT 15,200 7 15 22 29 36
PORTLAND WATER DISTRICT 10,700 5 10 15 21 26
PORTLAND WATER DISTRICT 9,400 5 9 14 18 23
PORTLAND WATER DISTRICT 10,700 5 10 15 21 26
PORTLAND WATER DISTRICT 259,400 124 249 373 497 622
 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 79,675 159,350 239,026 318,701 398,376
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 2,111,680 2,111,680 2,111,680 2,111,680 2,111,680

STATE OF MAINE 6,217,900
STATE OF MAINE 13,200
STATE OF MAINE 303,200
STATE OF MAINE 47,600
STATE OF MAINE 35,800
STATE OF MAINE 10,400,900
STATE OF MAINE 900,100
STATE OF MAINE 255,700
STATE OF MAINE 5,000
STATE OF MAINE 122,900
STATE OF MAINE 370,400
STATE OF MAINE 5,900




 Page 96
 11.98 0 0 0 0 1
 Exempt Parcel Owner Exempt Value 4/1/25
 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031
STATE OF MAINE 23,200
STATE OF MAINE 15,286,600
STATE OF MAINE 1,851,300
STATE OF MAINE 33,400
STATE OF MAINE 48,300
STATE OF MAINE 7,200
STATE OF MAINE 686,300
STATE OF MAINE 4,252,800
STATE OF MAINE 206,900
STATE OF MAINE 761,900
STATE OF MAINE 244,900
STATE OF MAINE 605,200
STATE OF MAINE 7,000
STATE OF MAINE 7,000
STATE OF MAINE 7,300
STATE OF MAINE 8,700
STATE OF MAINE 10,000
STATE OF MAINE 374,700
STATE OF MAINE 24,500
STATE OF MAINE 8,400
STATE OF MAINE 15,900
STATE OF MAINE 7,300
STATE OF MAINE 85,800
STATE OF MAINE 13,800
STATE OF MAINE 32,500
STATE OF MAINE 92,600
STATE OF MAINE 59,900
STATE OF MAINE 32,000
STATE OF MAINE 131,600
STATE OF MAINE 119,000
STATE OF MAINE 23,800
STATE OF MAINE 81,900
STATE OF MAINE 134,700
STATE OF MAINE 800
STATE OF MAINE 7,400
STATE OF MAINE 5,300
STATE OF MAINE 1,000
STATE OF MAINE 9,000
STATE OF MAINE 3,500
STATE OF MAINE 1,600
STATE OF MAINE 2,900
STATE OF MAINE 171,700
STATE OF MAINE 346,200
STATE OF MAINE 44,800
STATE OF MAINE 107,000
STATE OF MAINE 1,101,700

STATE STREET HOUSING PRESERVATION CORPORATION 30,160,700 9,661 19,322 28,983 38,644 48,305
 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 9,661 19,322 28,983 38,644 48,305




 Page 97
 11.98 0 0 0 0 1
 Exempt Parcel Owner Exempt Value 4/1/25
 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 361,325 361,325 361,325 361,325 361,325

UNITED STATES 11,400,900
UNITED STATES 4,747,200
UNITED STATES 45,450,600
UNITED STATES 273,900
UNITED STATES DEPARTMENT OF TRANSPORTATION 3,079,700
UNITED STATES OF AMERICA- ADMINISTRATOR OF GENERAL SERV. 284,200
 MINIMUM PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - -
 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 781,533 781,533 781,533 781,533 781,533

 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031
GRAND TOTAL EXEMPT VALUE AND PILOT REQUESTS BY YEAR $ 3,588,825,730.00 $ 727,780 $ 1,455,561 $ 2,183,341 $ 2,911,122 $ 3,638,902




 Page 98
 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 99
 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 100
 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 101
 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 102
Portland Payment-in-Lieu of Tax (PILOT) Policy
 Calculation of PILOT Request Amounts
 City of Portland, Maine




 Page 103
PILOT Policy - Calculation of Request Amount
Step 1: Begin with total assessed value of
exempt property owned by an organization

 EXAMPLE CALC: Let’s assume a tax exempt entity owns 3 different parcels

- Parcel 1 - Value of $5,000,000
- Parcel 2 - Value of $3,000,000
- Parcel 3 - Value of $12,000,000

TOTAL ASSESSED VALUE of $20,000,000




 Page 104
PILOT Policy - Calculation of Request Amount
Step 2: Subtract the $10M of PILOT exemption
EXAMPLE CALC: We used an entity with multiple parcels to illustrate that the
exemption is PER ENTITY, not per parcel

- Parcel 1 - Value of $5,000,000
- Parcel 2 - Value of $3,000,000
- Parcel 3 - Value of $12,000,000

TOTAL ASSESSED VALUE of $20,000,000

LESS: $10,000,000 PILOT EXEMPTION

PILOT POLICY BASE VALUE OF $10,000,000

 Page 105
PILOT Policy - Calculation of Request Amount
Step 3: Divide by $1000 (the mil rate is applied per $1000
of assessed value)

Step 4: Multiply by the current City of Portland mill rate

Step 5: Multiply by 40% (core services percentage)
FROM STEP 2: PILOT POLICY BASE EXAMPLE VALUE OF $10,000,000

STEP 3: DIVIDE BY $1000 ($10,000,000 / 1000 = $10,000)

STEP 4: CURRENT MILL RATE OF $11.98 * 10,000 = $119,800

STEP 5: MULTIPLY BY 40% ($119,800 * 40%) = $47,920
 Page 106
PILOT Policy - Calculation of Request Amount
FURTHER REDUCTIONS: FIVE YEAR PHASE-IN
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 first five tax years of the new program are listed below and should be
calculated based on Step 1 through Step 5. FY27 - 10% of normal PILOT, FY28 - 20% of
normal PILOT, FY29 - 30% of normal PILOT, FY30 - 40% of normal PILOT, FY31 and
beyond - 50% of normal PILOT (assumes full ongoing community benefit credit of 50%)

- FY27 - $47,920 * 10% or $4,792
- FY28 - $47,920 * 20% or $9.584
- FY29 - $47,920 * 30% or $14,376
- FY30 - $47,920 * 40% or $19,168
- FY31 - $47,920 * 50% or $23,960

 Page 107
PILOT Policy - Calculation of Request Amount
HOW DO THESE AMOUNTS COMPARE TO FULL
AMOUNT OF PROPERTY TAXES DUE IF THESE
PARCELS WERE NON-EXEMPT?




 Page 108
FY27 Budget Impact / Capacity Example




 Page 109
FY27: Future Potential Property Tax Rate Increases
and Impact / Capacity Examples
 The current City mill
  rate is $11.98. This
rises by $0.01 for each
$202,970 of increase to
 the tax levy.

Changes to the tax levy
 result from increased
 expenditures, loss of
 revenues, or a
 combination of both.



 Page 110
FY27: Future Potential Property Tax Rate Increases
and Impact / Capacity Examples
 Example: City Council provides
 guidance to raise property taxes at
  just under 2x the rate of inﬂation
 over the last 12 months (estimated
 at 5% for purposes of this
 example).

A 5% tax levy increase = an overall
 tax levy increase of $12.2M.
Example assumes increase is split
among all components of tax rate.

 City would have 27 cents of
  capacity (or $5.3M of addition to
 their portion of the tax levy).

 Schools would have 31 cents of
  capacity (or $6.4M of addition to
 their portion of the tax levy).
 County would have 2 cents.


 Page 111
Page 112
Page 113
Page 114
Page 115
 Parcels Potentially subject to a Service Fee under 36 M.R.S. § 508 (note the four (4) elements):
 "§ 508. Service charges
 No. 1. Imposition. A municipality may impose service charges on the [1] owner of residential property, [2] other than student
 housing or parsonages, that is [3] totally exempt from taxation under section 652 and that is [4] used to provide rental
 income. ... ."
 120 Total Exempt Parcels under 36 M.R.S. § 652 POTENTIALLY subject to 36 M.R.S. § 508 as of Sept. 20, 2025
 6 Parcels Currently Subject to a Deferred Revocation -- April 1, 2026
 114 Parcels Potentially Subject to Service Fee after April 1, 2026


 Living Incorporated or Corporate Corporate Status Corp. Status Bylaws
No. Parcel Owner Parcel ID Land Use Code Str. No. Location Exemption Statute Filing Type Note
 Units Registered in Maine Filing Date (Me. Sec. of State) Checked on: (copy on file?)


 841 CONGRESS STREET LLC [note: see Portland Housing 54:BENEVOLENT & Potential
 1 053 C021001 5 841 CONGRESS ST 36 M.R.S. § 652(1)(A & C) 20193194DC 12/12/2018 Good Standing 12/16/2024 Non-profit Yes
 Authority] CHARITABLE LLC -- Deferred revocation until April 1, 2026.


 54:BENEVOLENT &
 2 AVESTA HOUSING DEVELOPMENT CORPORATION 067 K019001 8 57 FREDERIC ST 36 M.R.S. § 652(1)(A & C) 19720029ND 2/10/1972 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
 3 AVESTA HOUSING DEVELOPMENT CORPORATION 012 A009001 3 133 ANDERSON ST 36 M.R.S. § 652(1)(A & C) 19720029ND 2/10/1972 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
 4 AVESTA HOUSING DEVELOPMENT CORPORATION 013 C002001 3 12 MONROE ST 36 M.R.S. § 652(1)(A & C) 19720029ND 2/10/1972 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
 5 AVESTA HOUSING DEVELOPMENT CORPORATION 013 C015001 3 9 GREENLEAF ST 36 M.R.S. § 652(1)(A & C) 19720029ND 2/10/1972 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
 6 AVESTA HOUSING DEVELOPMENT CORPORATION 033 C009001 3 49 HANOVER ST 36 M.R.S. § 652(1)(A & C) 19720029ND 2/10/1972 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
 7 AVESTA HOUSING DEVELOPMENT CORPORATION 048 B011001 16 85 GRANT ST 36 M.R.S. § 652(1)(A & C) 19720029ND 2/10/1972 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
 8 AVESTA HOUSING DEVELOPMENT CORPORATION 076 A005001 30 50 FREDERIC ST 36 M.R.S. § 652(1)(A & C) 19720029ND 2/10/1972 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 55:LITERARY &
 9 BREAKWATER SCHOOL [k/n/a Breakwater Learning] 259 D001001 1 856 BRIGHTON AVE 36 M.R.S. § 652(1)(B & C) 19770130ND 8/8/1977 Good Standing 1/30/2025 Non-profit Not Located Potential
 SCIENTIFIC


 55:LITERARY &
10 BREAKWATER SCHOOL [k/n/a Breakwater Learning] 260 H001002 1 858 BRIGHTON AVE 36 M.R.S. § 652(1)(B & C) 19770130ND 8/8/1977 Good Standing 1/30/2025 Non-profit Not Located Potential
 SCIENTIFIC


 55:LITERARY &
11 BREAKWATER SCHOOL [k/n/a Breakwater Learning] 260 H001001 3 884 BRIGHTON AVE 36 M.R.S. § 652(1)(B & C) 19770130ND 8/8/1977 Good Standing 1/30/2025 Non-profit Not Located Potential
 SCIENTIFIC




 Page 116
 54:BENEVOLENT &
12 CASA INC 316 A00500A 1 741 WARREN AVE 36 M.R.S. § 652(1)(A & C) 19800129ND 10/31/1979 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 CEDARS NURSING CARE CENTER INC [associated with JHA 54:BENEVOLENT &
13 170 A020005 40 630 OCEAN AVE 36 M.R.S. § 652(1)(A & C) 19880115ND 10/14/1987 Good Standing 12/16/2024 Non-profit Yes Potential
 Assisted Living Inc.] CHARITABLE


 CEDARS NURSING CARE CENTER INC [associated with JHA 54:BENEVOLENT &
14 170 A020001 99 630 OCEAN AVE 36 M.R.S. § 652(1)(A & C) 19270017ND 12/30/1927 Good Standing 12/16/2024 Non-profit Yes Potential
 Assisted Living Inc.] CHARITABLE


 54:BENEVOLENT &
15 CENTER FOR GRIEVING CHILDREN 126 D001001 1 555 FOREST AVE 36 M.R.S. § 652(1)(A & C) 19880115ND 10/14/1987 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 55:LITERARY &
16 CHILDREN'S CENTER THE 146 A003001 1 721 STEVENS AVE 36 M.R.S. § 652(1)(B & C) 20000413ND 4/18/2000 Good Standing 1/30/2025 Non-profit Not Located Potential
 SCIENTIFIC


 CLAYTON'S HOUSE LLC [owned parcel but operated by 54:BENEVOLENT & Potential
17 003 N003001 1 40 O'BRION ST 36 M.R.S. § 652(1)(A & C) 20200882DC 8/6/2019 Good Standing 12/16/2024 Non-profit Yes
 nonprofit Dempsey Centers for Quality Cancer Care] CHARITABLE LLC -- Deferred revocation until April 1, 2026.


 54:BENEVOLENT &
18 CMRS IV INC 292 D005001 16 1300 FOREST AVE 36 M.R.S. § 652(1)(A & C) 19940220ND 12/17/1993 Good Standing 12/16/2024 Non-profit Not Located Potential
 CHARITABLE


 54:BENEVOLENT &
19 COMMUNITY HOUSING OF MAINE 340 G008001 2 29 WALL ST 36 M.R.S. § 652(1)(A & C) 19940069ND 8/30/1993 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
20 COMMUNITY HOUSING OF MAINE INC 185 E014001 2 528 BRIGHTON AVE 36 M.R.S. § 652(1)(A & C) 19940069ND 8/30/1993 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
21 COMMUNITY HOUSING OF MAINE INC 064 D005001 2 253 ST JOHN ST 36 M.R.S. § 652(1)(A & C) 19940069ND 8/30/1993 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
22 COMMUNITY HOUSING OF MAINE INC 131 L021001 2 103 PLEASANT AVE 36 M.R.S. § 652(1)(A & C) 19940069ND 8/30/1993 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
23 COMMUNITY HOUSING OF MAINE INC 142 G006001 2 28 HOLLY ST 36 M.R.S. § 652(1)(A & C) 19940069ND 8/30/1993 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
24 COMMUNITY HOUSING OF MAINE INC 431 J003001 2 12 DALTON ST 36 M.R.S. § 652(1)(A & C) 19940069ND 8/30/1993 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
25 COMMUNITY HOUSING OF MAINE INC 028 I00600A 3 42 HAMPSHIRE ST 36 M.R.S. § 652(1)(A & C) 19940069ND 8/30/1993 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
26 COMMUNITY HOUSING OF MAINE INC 080 B008001 4 548 ST JOHN ST 36 M.R.S. § 652(1)(A & C) 19940069ND 8/30/1993 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE




 Page 117
 54:BENEVOLENT &
27 COMMUNITY HOUSING OF MAINE INC 036 D009001 7 22 PARK AVE 36 M.R.S. § 652(1)(A & C) 19940069ND 8/30/1993 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
28 COMMUNITY HOUSING OF MAINE INC 340 G007001 8 25 WALL ST 36 M.R.S. § 652(1)(A & C) 19940069ND 8/30/1993 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
29 CROSSROADS FOR WOMEN INC 126 E001001 1 575 FOREST AVE 36 M.R.S. § 652(1)(A & C) 19920410ND 6/3/1992 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
30 DIOCESAN BUREAU OF HOUSING 136 E005001 200 880 FOREST AVE 36 M.R.S. § 652(1)(A & C) 19700113ND 11/30/1970 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
31 EMC AFFORDABLE HOUSING PRESERVATION 294 C068001 44 1390 FOREST AVE 36 M.R.S. § 652(1)(A & C) 20010152ND 10/20/2000 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
32 EQUALITY COMMUNITY CENTER 037 D023001 1 15 CASCO ST 36 M.R.S. § 652(1)(A & C) 20180188ND 11/14/2017 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
33 FAMILY CRISIS SERVICES INC [n/k/a Through These Doors] 061 E006001 2 14 ORCHARD ST 36 M.R.S. § 652(1)(A & C) 19770178ND 10/12/1977 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
34 GROUP MAIN STREAM INC 180 A001001 1 2 FULLER ST 36 M.R.S. § 652(1)(A & C) 19800335ND 4/28/1980 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
35 GROUP MAIN STREAM INC 261 B028001 1 81 ROWE AVE 36 M.R.S. § 652(1)(A & C) 19800335ND 4/28/1980 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
36 GROUP MAIN STREAM INC 177 I003001 2 406 BRIGHTON AVE 36 M.R.S. § 652(1)(A & C) 19800335ND 4/28/1980 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
37 GROUP MAIN STREAM INC 181 A002001 2 50 WESTMINSTER AVE 36 M.R.S. § 652(1)(A & C) 19800335ND 4/28/1980 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
38 HALFWAY HOUSE INC [a/k/a Pharos House] 036 D017001 10 5 GRANT ST 36 M.R.S. § 652(1)(A & C) 19720078ND 6/26/1972 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 HFA HUD PROPERTIES LLC [for a reference, see HOME FOR 54:BENEVOLENT & Potential
39 146 C00500H 70 777 STEVENS AVE 36 M.R.S. § 652(1)(A & C) 20144272DC 5/15/2014 Good Standing 12/16/2024 LLC Not Located
 THE AGED, a/k/a Park Danforth] CHARITABLE LLC -- Deferred revocation until April 1, 2026.


 HOME FOR AGED WOMEN [no known as Seventy-five State 54:BENEVOLENT &
40 044 G001001 164 115 DANFORTH ST 36 M.R.S. § 652(1)(A & C) 18560000ND 3/1/1856 Good Standing 12/16/2024 Non-profit Yes Potential
 Street] CHARITABLE


 54:BENEVOLENT &
41 HOME FOR THE AGED [f/k/a Park Danforth] 146 C0050M2 58 777 STEVENS AVE 36 M.R.S. § 652(1)(A & C) 18810000ND 3/15/1881 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE




 Page 118
 54:BENEVOLENT &
42 HOPE ACTS 036 F008001 5 14 SHERMAN ST 36 M.R.S. § 652(1)(A & C) 20120391ND 3/19/2012 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 INGRAHAM HOUSING CORP INC [associated with Ingraham, 54:BENEVOLENT &
43 022 H026001 1 165 CUMBERLAND AVE 36 M.R.S. § 652(1)(A & C) 19950273ND 1/27/1995 Good Standing 12/17/2024 Non-profit Yes Potential
 Inc.] CHARITABLE


 INGRAHAM HOUSING CORP INC [associated with Ingraham, 54:BENEVOLENT &
44 022 H025001 1 169 CUMBERLAND AVE 36 M.R.S. § 652(1)(A & C) 19950273ND 1/27/1995 Good Standing 12/17/2024 Non-profit Yes Potential
 Inc.] CHARITABLE


 INGRAHAM VOLUNTEERS INC [n/k/a/ Ingraham, Inc. and 54:BENEVOLENT &
45 166 F001001 3 14 RANDALL ST 36 M.R.S. § 652(1)(A & C) 19720035ND 3/16/1972 Good Standing 12/17/2024 Non-profit Yes Potential
 associated with Ingraham Housing Corp.] CHARITABLE


 JHA ASSISTED LIVING INC [associated with Cedar's Nursing 54:BENEVOLENT &
46 170 A020004 20 630 OCEAN AVE 36 M.R.S. § 652(1)(A & C) 20050096ND 8/19/2004 Good Standing 12/17/2024 Non-profit Yes Potential
 Care Center, Inc.] CHARITABLE


 JHA ASSISTED LIVING INC [associated with Cedar's Nursing 54:BENEVOLENT &
47 170 A020003 61 640 OCEAN AVE 36 M.R.S. § 652(1)(A & C) 20050096ND 8/19/2004 Good Standing 12/17/2024 Non-profit Yes Potential
 Care Center, Inc.] CHARITABLE


 JHA ASSISTED LIVING INC 54:BENEVOLENT &
48 170 A020002 30 620 OCEAN AVE 36 M.R.S. § 652(1)(A & C) 20050096ND 8/19/2004 Good Standing 12/17/2024 Non-profit Yes Potential
 [associated with Cedar's Nursing Care Center, Inc.] CHARITABLE


 54:BENEVOLENT &
49 MAHC INC [associated with Milestone Foundation] 238A B004001 1 10 ANDOVER RD 36 M.R.S. § 652(1)(A & C) 19940116ND 10/4/1993 Good Standing 12/17/2024 Non-profit Not Located Potential
 CHARITABLE


 Potential
50 PENINSULA HOUSING LLC 010 F009001 56:GOVERNMENTAL 4 43 HAMMOND ST 36 M.R.S. § 652(1)(A & C) TBD TBD TBD 1/30/2025 LLC Yes
 LLC -- Deferred revocation until April 1, 2026.


 Potential
51 PENINSULA HOUSING LLC 057 D010001 56:GOVERNMENTAL 4 0 DERMOT CT 36 M.R.S. § 652(1)(A & C) TBD TBD TBD 1/30/2025 LLC Yes
 LLC -- Deferred revocation until April 1, 2026.


 PENINSULA HOUSING LLC [formerly 155 Anderson Street, Potential
52 057 H009001 56:GOVERNMENTAL 3 81 SALEM ST 36 M.R.S. § 652(1)(A & C) TBD TBD TBD 1/30/2025 LLC Yes
 LLC] LLC -- Deferred revocation until April 1, 2026.


 54:BENEVOLENT &
53 PEREGRINE CORPORATION 044 A013001 3 11 NYE ST 36 M.R.S. § 652(1)(A & C) 19920413ND 6/10/1992 Good Standing 12/17/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
54 PEREGRINE CORPORATION 044 A014001 3 7 NYE ST 36 M.R.S. § 652(1)(A & C) 19920413ND 6/10/1992 Good Standing 12/17/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
55 PEREGRINE CORPORATION 044 A018001 3 12 NYE ST 36 M.R.S. § 652(1)(A & C) 19920413ND 6/10/1992 Good Standing 12/17/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
56 PORT RESOURCES [a/k/a Port Resources Inc.] 123 L002001 1 271 WOODFORD ST 36 M.R.S. § 652(1)(A & C) 19800180ND 12/11/1979 Good Standing 12/17/2024 Non-profit Not Located Potential
 CHARITABLE




 Page 119
 54:BENEVOLENT &
57 PORT RESOURCES [a/k/a Port Resources Inc.] 053 C032001 5 823 CONGRESS ST 36 M.R.S. § 652(1)(A & C) 19800180ND 12/11/1979 Good Standing 12/17/2024 Non-profit Not Located Potential
 CHARITABLE


 54:BENEVOLENT &
58 PORT RESOURCES INC [a/k/a Port Resources] 161 B041001 2 1008 WASHINGTON AVE 36 M.R.S. § 652(1)(A & C) 19800180ND 12/11/1979 Good Standing 12/17/2024 Non-profit Not Located Potential
 CHARITABLE


 54:BENEVOLENT &
59 PORT RESOURCES INC [a/k/a Port Resources] 168 C009001 2 688 WASHINGTON AVE 36 M.R.S. § 652(1)(A & C) 19800180ND 12/11/1979 Good Standing 12/17/2024 Non-profit Not Located Potential
 CHARITABLE


 54:BENEVOLENT &
60 PORT RESOURCES INC [a/k/a Port Resources] 292 A039001 2 44 MAGGIE LN 36 M.R.S. § 652(1)(A & C) 19800180ND 12/11/1979 Good Standing 12/17/2024 Non-profit Not Located Potential
 CHARITABLE


 54:BENEVOLENT &
61 PORT RESOURCES INC [a/k/a Port Resources] 061 G007001 3 70 EMERY ST 36 M.R.S. § 652(1)(A & C) 19800180ND 12/11/1979 Good Standing 12/17/2024 Non-profit Not Located Potential
 CHARITABLE


 Potential
62 PORTLAND HOUSING AUTHORITY 017 E017001 56:GOVERNMENTAL 4 39 KELLOGG ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing
 Development Authority" or "Portland Housing Authority".

 Potential
63 PORTLAND HOUSING AUTHORITY 022 I001001 56:GOVERNMENTAL 4 44 MAYO ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing
 Development Authority" or "Portland Housing Authority".

 Potential
64 PORTLAND HOUSING AUTHORITY 017 F005001 56:GOVERNMENTAL 8 22 KELLOGG ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing
 Development Authority" or "Portland Housing Authority".

 Potential
65 PORTLAND HOUSING AUTHORITY 013 B002001 56:GOVERNMENTAL 10 24 MONROE ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing
 Development Authority" or "Portland Housing Authority".

 Potential
66 PORTLAND HOUSING AUTHORITY 275 C047001 56:GOVERNMENTAL 10 59 PURCHAS ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing
 Development Authority" or "Portland Housing Authority".

 Potential
67 PORTLAND HOUSING AUTHORITY 012 R001001 56:GOVERNMENTAL 16 25 MONROE ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing
 Development Authority" or "Portland Housing Authority".

 Potential
68 PORTLAND HOUSING AUTHORITY 274 F001001 56:GOVERNMENTAL 16 47 GODFREY ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing
 Development Authority" or "Portland Housing Authority".

 Potential
69 PORTLAND HOUSING AUTHORITY 274 I001001 56:GOVERNMENTAL 16 23 GODFREY ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing
 Development Authority" or "Portland Housing Authority".

 Potential
70 PORTLAND HOUSING AUTHORITY 274 J001001 56:GOVERNMENTAL 16 1 GORGES ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing
 Development Authority" or "Portland Housing Authority".

 Potential
71 PORTLAND HOUSING AUTHORITY 022 K007001 56:GOVERNMENTAL 18 38 ANDERSON ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing
 Development Authority" or "Portland Housing Authority".




 Page 120
 Potential
72 PORTLAND HOUSING AUTHORITY 024 B006001 56:GOVERNMENTAL 24 128 FOX ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing
 Development Authority" or "Portland Housing Authority".

 Potential
73 PORTLAND HOUSING AUTHORITY 274 D002001 56:GOVERNMENTAL 32 2 CABOT ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing
 Development Authority" or "Portland Housing Authority".

 Potential
74 PORTLAND HOUSING AUTHORITY 274 E001001 56:GOVERNMENTAL 36 37 TAFT AVE TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing
 Development Authority" or "Portland Housing Authority".

 Potential
75 PORTLAND HOUSING AUTHORITY 274 H001001 56:GOVERNMENTAL 36 1 JOSSLYN ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing
 Development Authority" or "Portland Housing Authority".

 Potential
76 PORTLAND HOUSING AUTHORITY 274 G001001 56:GOVERNMENTAL 38 1 CABOT ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing
 Development Authority" or "Portland Housing Authority".

 Potential
77 PORTLAND HOUSING AUTHORITY 022 H001001 56:GOVERNMENTAL 40 70 E OXFORD ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing
 Development Authority" or "Portland Housing Authority".

 Potential
78 PORTLAND HOUSING AUTHORITY 022 I030001 56:GOVERNMENTAL 46 80 SMITH ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing
 Development Authority" or "Portland Housing Authority".

 Potential
79 PORTLAND HOUSING AUTHORITY 026 P004001 56:GOVERNMENTAL 200 61 WILMOT ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing
 Development Authority" or "Portland Housing Authority".


80 PORTLAND HOUSING DEVELOPMENT CORPORATION 022 I005001 56:GOVERNMENTAL 1 38 MAYO ST TBD 19830292ND 4/13/1983 19830292ND 1/30/2025 Non-profit TBD Potential




81 PORTLAND HOUSING DEVELOPMENT CORPORATION 012 A003001 56:GOVERNMENTAL 6 155 ANDERSON ST TBD 19830292ND 4/13/1983 19830292ND 1/30/2025 Non-profit TBD Potential




82 PORTLAND HOUSING DEVELOPMENT CORPORATION 022 I003001 56:GOVERNMENTAL 9 47 BOYD ST TBD 19830292ND 4/13/1983 19830292ND 1/30/2025 Non-profit TBD Potential



 54:BENEVOLENT &
83 PORTLAND RECOVERY COMMUNITY CENTER 293 C001001 1 102 BISHOP ST 36 M.R.S. § 652(1)(A & C) 20180148ND 10/10/2017 Good Standing 12/17/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
84 PORTLAND VOA ELDERLY HOUSING INC 010 C001001 88 158 NORTH ST 36 M.R.S. § 652(1)(A & C) 19930256ND 1/21/1993 Good Standing 12/17/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
85 PREBLE STREET [RESOURCE CENTER, n/k/a Preble Street] 037 F020001 1 38 PREBLE ST 36 M.R.S. § 652(1)(A & C) 19850334ND 4/11/1985 Good Standing 12/17/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
86 PREBLE STREET RESOURCE CENTER [n/k/a Preble Street] 033 K004001 1 343 CUMBERLAND AVE 36 M.R.S. § 652(1)(A & C) 19850334ND 4/11/1985 Good Standing 12/17/2024 Non-profit Yes Potential
 CHARITABLE




 Page 121
 54:BENEVOLENT &
87 PREBLE STREET RESOURCE CENTER INC [n/k/a Preble Street] 033 L004001 1 9 PORTLAND ST 36 M.R.S. § 652(1)(A & C) 19850334ND 4/11/1985 Good Standing 12/17/2024 Non-profit Yes Potential
 CHARITABLE


 RONALD MCDONALD HOUSE OF PORTLAND [note name:
 54:BENEVOLENT &
88 Ronald McDonald House of Portland, Maine, Inc. f/k/a Stand 055 B005001 4 59 CARLETON ST 36 M.R.S. § 652(1)(A & C) 19880461ND 3/30/1988 Good Standing 12/17/2024 Non-profit Yes Potential
 CHARITABLE
 By Me, Inc.]


 54:BENEVOLENT &
89 ROOT CELLAR [note name: The Root Cellar] 012 O006001 1 94 WASHINGTON AVE 36 M.R.S. § 652(1)(A & C) 19890296ND 12/8/1988 Good Standing 12/17/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
90 RUTH'S REUSABLE RESOURCES 237 B014001 1 39 BLUEBERRY RD 36 M.R.S. § 652(1)(A & C) 19980078ND 9/8/1997 Good Standing 12/17/2024 Non-profit Yes Potential
 CHARITABLE


 Good Standing
 20070028NF 12/1/2006 Authority Revoked
 54:BENEVOLENT &
91 SALVATION ARMY THE 033 D006001 1 98 PREBLE ST 36 M.R.S. § 652(1)(A & C) 19940008NF 9/27/1993 -- 10/25/2005 12/17/2024 Non-profit Yes Potential
 CHARITABLE
 19540002NF 7/19/1954 Authority Revoked
 -- 7/26/1993


 Good Standing
 20070028NF 12/1/2006 Authority Revoked
 54:BENEVOLENT &
92 SALVATION ARMY THE 293 A001001 1 30 WARREN AVE 36 M.R.S. § 652(1)(A & C) 19940008NF 9/27/1993 -- 10/25/2005 12/17/2024 Non-profit Yes Potential
 CHARITABLE
 19540002NF 7/19/1954 Authority Revoked
 -- 7/26/1993


 Good Standing
 20070028NF 12/1/2006 Authority Revoked
 54:BENEVOLENT &
93 SALVATION ARMY THE 033 N017001 3 10 CEDAR ST 36 M.R.S. § 652(1)(A & C) 19940008NF 9/27/1993 -- 10/25/2005 12/17/2024 Non-profit Yes Potential
 CHARITABLE
 19540002NF 7/19/1954 Authority Revoked
 -- 7/26/1993


 54:BENEVOLENT &
94 SHALOM HOUSE [n/k/a/ Shalom House Inc.] 039 D003001 3 124 SPRING ST 36 M.R.S. § 652(1)(A & C) 19710024ND 2/18/1971 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
95 SHALOM HOUSE [n/k/a/ Shalom House Inc.] 003 I010001 4 39 O'BRION ST 36 M.R.S. § 652(1)(A & C) 19710024ND 2/18/1971 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
96 SHALOM HOUSE [n/k/a/ Shalom House Inc.] 058 B008001 16 42 BRACKETT ST 36 M.R.S. § 652(1)(A & C) 19710024ND 2/18/1971 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
97 SHALOM HOUSE INC 045 A010001 1 130 PARK ST 36 M.R.S. § 652(1)(A & C) 19710024ND 2/18/1971 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
98 SHALOM HOUSE INC 065 D001001 1 286 PARK AVE 36 M.R.S. § 652(1)(A & C) 19710024ND 2/18/1971 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
99 SHALOM HOUSE INC 065 D018001 1 106 GILMAN ST 36 M.R.S. § 652(1)(A & C) 19710024ND 2/18/1971 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE




 Page 122
 54:BENEVOLENT &
100 SHALOM HOUSE INC 374 A023001 1 15 CROQUET LN 36 M.R.S. § 652(1)(A & C) 19710024ND 2/18/1971 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
101 SHALOM HOUSE INC 184 C004001 3 503 WOODFORD ST 36 M.R.S. § 652(1)(A & C) 19710024ND 2/18/1971 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
102 SHALOM HOUSE INC 056 D034001 5 154 CLARK ST 36 M.R.S. § 652(1)(A & C) 19710024ND 2/18/1971 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
103 SHALOM HOUSE INC 028 D008001 6 284 CONGRESS ST 36 M.R.S. § 652(1)(A & C) 19710024ND 2/18/1971 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
104 SHALOM HOUSE INC 033 I009001 8 385 CUMBERLAND AVE 36 M.R.S. § 652(1)(A & C) 19710024ND 2/18/1971 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
105 SHALOM HOUSE INC 374 A007001 21 43 CROQUET LN 36 M.R.S. § 652(1)(A & C) 19710024ND 2/18/1971 Good Standing 12/16/2024 Non-profit Yes Potential
 CHARITABLE


 SPACE GALLERY [N.B. Condos 1-11, but only condos 1, 2 & 4 54:BENEVOLENT &
106 037 H005001 1 536 CONGRESS ST 36 M.R.S. § 652(1)(A & C) 20030149ND 9/26/2002 Good Standing 12/17/2024 Non-profit Yes Potential
 are exempt] CHARITABLE


 54:BENEVOLENT &
107 SPURWINK SERVICES 326 B004001 1 899 RIVERSIDE ST 36 M.R.S. § 652(1)(A & C) 19730009ND 3/5/1973 Good Standing 12/17/2024 Non-profit Not Located Potential
 CHARITABLE


 54:BENEVOLENT &
108 SPURWINK SERVICES [note name: Spurwink Services, Inc.] 163A A017001 1 587 OCEAN AVE 36 M.R.S. § 652(1)(A & C) 19730009ND 3/5/1973 Good Standing 12/17/2024 Non-profit Not Located Potential
 CHARITABLE


 54:BENEVOLENT &
109 ST JOSEPH'S CONVENT & HOSPITAL 360 A006001 1 966 RIVERSIDE ST 36 M.R.S. § 652(1)(A & C) 19130021ND 3/12/1913 Good Standing 12/17/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
110 ST JOSEPH'S MANOR [a/k/a Saint Joseph's Manor] 172 A014001 104 136 RAY ST 36 M.R.S. § 652(1)(A & C) 19740026ND 1/21/1974 Good Standing 12/17/2024 Non-profit Not Located Potential
 CHARITABLE



111 STATE STREET HOUSING PRESERVATION CORPORATION 045 D003001 56:GOVERNMENTAL 169 100 STATE ST TBD 19910382ND 5/2/1991 Good Standing 1/31/2025 Non-profit TBD Potential



 54:BENEVOLENT &
112 THE JEWISH COMMUNITY ALLIANCE OF SOUTHERN MAINE 191 B016001 1 1342 CONGRESS ST 36 M.R.S. § 652(1)(A & C) 20000236ND 12/30/1999 Good Standing 12/17/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
113 THE PARK-DANFORTH 146 C00500A 36 777 STEVENS AVE 36 M.R.S. § 652(1)(A & C) 19810239ND 2/3/1981 Good Standing 12/17/2024 Non-profit Not Located Potential
 CHARITABLE


 54:BENEVOLENT &
114 THE PARK-DANFORTH 146 C00500M 52 777 STEVENS AVE 36 M.R.S. § 652(1)(A & C) 19810239ND 2/3/1981 Good Standing 12/17/2024 Non-profit Not Located Potential
 CHARITABLE




 Page 123
 54:BENEVOLENT &
115 VOANNE BRACKETT STREET HOUSE 055 B024001 1 232 BRACKETT ST 36 M.R.S. § 652(1)(A & C) 20040430ND 2/23/2004 Good Standing 12/17/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
116 VOANNE PROPERTY CORPORATION 087 Z015001 1 26 LUTHER ST 36 M.R.S. § 652(1)(A & C) 20130218ND 11/6/2012 Good Standing 12/17/2024 Non-profit Yes Potential
 CHARITABLE


 54:BENEVOLENT &
117 VOANNE PROPERTY CORPORATION 087 Z016001 1 22 LUTHER ST 36 M.R.S. § 652(1)(A & C) 20130218ND 11/6/2012 Good Standing 12/17/2024 Non-profit Yes Potential
 CHARITABLE


 YORK-CUMBERLAND ASSOCIATION FOR HANDICAPPED 54:BENEVOLENT &
118 370 B006001 1 56 ALLISON AVE 36 M.R.S. § 652(1)(A & C) 19670013ND 5/27/1967 Good Standing 12/17/2024 Non-profit Yes Potential
 PERSONS [n/k/a Creative Works] CHARITABLE


 YOUNG MEN'S CHRISTIAN ASSOCIATION OF SOUTHERN 54:BENEVOLENT &
119 036 G020002 32 231 HIGH ST 36 M.R.S. § 652(1)(A & C) 18990005ND 3/3/1899 Good Standing 12/17/2024 Non-profit Yes Potential
 MAINE CHARITABLE


 54:BENEVOLENT &
120 YOUTH AND FAMILY OUTREACH 033 K009001 1 337 CUMBERLAND AVE 36 M.R.S. § 652(1)(A & C) 18500000ND 8/3/1850 Good Standing 12/17/2024 Non-profit Yes Potential
 CHARITABLE




 Page 124
From: Brendan T. O’Connell - Finance Director​
To: Members of the Finance Committee
CC: Danielle P. West, City Manager
Date: September 11, 2025 (Updated 11/6/25 with Appendix A)
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
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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. Currently the State Property Tax Fairness Credit program benefit
is based on a sliding scale of income and property tax / rent paid - with eligibility phased out at
income for 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 (see appendix B for
list of local programs and age/residency restrictions). 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

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APPENDIX A - RESPONSES TO SEPTEMBER/OCTOBER Q&A FROM COUNCIL​
Q1) Councilor Grant: How does the City establish that our program “benefits persons with
homesteads in the municipality”?​
A1) The Maine statute which permits a municipality to enact this program (36 MRS §6232.
Municipal authority) references inclusion of both owners and renters of homesteads within the
program. Furthermore, the definition of homestead in MRS §6201. Definitions includes the
dwellings of both owners and renters.

The City’s PSTEP program requires that applicants qualify for the State of Maine Property Tax
Fairness Credit Program, which requires that an applicant complete form 1040ME and Form PFTC
. Form PFTC requires claimants to maintain a homestead in the state and requires disclosure of
“Physical location of property where you lived” during the tax year. Before awarding a benefit
under the City’s PSTEP, City staff confirm that the applicant qualified for the PFTC Program and
that their homestead is within our municipality. ​
​
Q2) Councilor Sykes: Could you provide more data from the program including average age and
a breakdown of owners vs renters? ​
A2) Disclosure of age is required on our application. In a sample of 200 applications, the average
age was 77 and the average benefit paid was $880. Approximately 25% of our PSTEP applications
indicated they held a mortgage. The remaining 75% noted no mortgage or explicitly included
materials substantiating their rent payment amounts. ​
​
Q3) Councilor Grant: Is there an “income cliff” in the program (i.e. at a certain income level,
does a person no longer qualify for any benefit)? ​
A1) There is no “cliff” in the PSTEP program. The State of Maine Property Tax Fairness program
has a staggered benefit amount based on income levels (up to $97,500) and amounts of rent or
mortgage paid during the year. The City applies our matching rules to the State benefit amount,
so our program also would be considered to have a staggered benefit amount based on income.




 3

 Page 127
Appendix B - Summary Data - Other Local Senior Tax Relief Programs and
Age/Residency Requirements​
​




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




 4

 Page 128
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

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Proposed Path: A Phased Expansion Over Five Years

To allow the City to manage the fiscal and administrative ramp-up, this proposal phases
in rebate amounts for younger income-qualified residents. Anyone who qualifies under
the Maine Property Tax Fairness Credit could apply, but rebate levels would be
introduced gradually over five years:

Year 1 (FY27): Offer full $1,200 rebate to eligible residents aged 62+; offer a $300 rebate to
eligible residents under 62. Launch targeted outreach to renters and underserved
populations.

Year 2 (FY28): Maintain full rebate for 62+; increase under-62 rebate to $600.

Year 3 (FY29): Increase under-62 rebate to $900.

Year 4 (FY30): Reach parity—$1,200 rebate for all eligible income-qualified residents,
regardless of age.

Year 5 (FY31): Stabilize funding, evaluate outcomes, and refine program administration.


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 130

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.