An Act to Amend School Administrative District Cost-sharing and County Tax Apportionments to Recognize the Value of Property in Municipal Tax Increment Financing Districts
Maine Legislature, Session 121, LD 0347
Committee: Education and Cultural Affairs
Sponsors: MITCHELL, McGOWAN, DAVIS, WOODCOCK, COLLINS, GOODWIN
Amends: 20-A MRSA §1301

12lst MAINE LEGISLATURE 
Legislative Document 
No. 347 
S.P. 123 
In Senate, January 30, 2003 
An Act to Amend School Administrative District Cost-sharing and 
County Tax Apportionments to Recognize the Value of Property in 
Municipal Tax Increment Financing Districts 
Reference to the Committee on Education and Cultural Affairs suggested and ordered 
printed. 
Presented by Senator MITCHELL of Penobscot. 
Cosponsored by Representative McGOWAN of Pittsfield and 
JOY J. O'BRIEN 
Secretary of the Senate 
Senators: DAVIS of Piscataquis, WOODCOCK of Franklin, Representatives: COLLINS of 
Wells, DUGA Y of Cherryfield, GOODWIN of Pembroke. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 20-A MRSA §1301, sub-§l, 1[D, as enacted by PL 1993, c. 
696, §l, is amended to read: 
D. 
Notwithstanding paragraphs A and B, Title 30-A, chapter 
and 
208-A or any other provision of law, 
the state 
valuation 
used 
to 
calculate 
the 
shared 
cost 
for 
each 
municipality in a district with a municipal tax increment 
financing district or municipal incentive development zone 
must include the increase in equalized just value of all 
industrial and commercial property located in the municipal 
tax increment financing district or zone over the assessed 
value. 
Sec. 2. 30-A MRS A §706, first 1[, as enacted by PL 1987, c. 737, 
Pt. A, §2 and Pt. C, §106 and amended by PL 1989, c. 6 and c. 9, 
§2 and c. 104, Pt. C, §§8 and 10, is further amended to read: 
When a county tax is authorized, the county commissioners, 
within 30 days of that authorization, shall apportion i~ the tax 
upon the municipalities and other places according to the last 
state valuation, which includes the equalized just value of all 
industrial and commercial property located in a municipal tax 
increment financing district, and fix the date for the payment of 
the tax. 
This date may not be earlier than the first day of the 
following September. 
They may 
add that sum above the sum 
so 
authorized, 
not 
exceeding 
2~ of 
that 
sum, 
as 
a 
fractional 
division necessitates 
and 
demonstrate 
that necessity 
in 
the 
record of that apportionment, 
and issue their warrant to the 
assessors 
requiring 
them 
to 
immediately 
assess 
the 
sum 
apportioned to their municipality or place, and to commit their 
assessment to the constable or collector for collection. 
The 
county treasurer shall immediately certify the millage rate to 
the State Tax Assessor. 
The State Tax Assessor shall separately 
assess this millage rate upon the real and personal property 1n 
the unorganized territory within the appropriate county. 
SUMMARY 
This bill requires that the assessed value of any sheltered 
property in 
a 
municipal 
tax 
increment financing district be 
included in the state valuation when determining a municipality's 
share of the school administrative district's total education 
expenditures and county tax assessment. 
Page l-LR0145(1)