An Act To Set Fees for Services for Tax-exempt Property in Municipalities
Maine Legislature, Session 123, LD 1413
Committee Amendment CA_A_H655 (House)

COMMITTEE AMENDMENT "A " to H.P. 996, L.D. 1413, Bill, "An Act To Set 
Fees for Services for Tax-exempt Property in Municipalities" 
Amend the bill by striking out the title and substituting the following: 
'Resolve, To Review the Law Governing Municipal Service Charges for Tax-
exempt Property' 
Amend the bill by striking out everything after the title and before the summary and 
inserting the following: 
'Sec. 1. Study group. Resolved: That the State Tax Assessor shall convene a 
group of interested parties to review the current laws and constitutional requirements 
related to municipal service charges for tax-exempt property. The group must include 
representatives of municipal assessors; municipal officers, including a municipal officer 
from a service center community as defined in the Maine Revised Statutes, Title 30-A, 
section 4301, subsection 14-A; private colleges and universities; hospitals; nonprofit 
medical institutions; an organization representing the interests of municipal governments; 
an organization representing a broad spectrum of nonprofit entities; and such persons as 
the assessor considers desirable; and be it further 
Sec. 2. Duties. Resolved: That the group under section 1 shall review the Maine 
Revised Statutes, Title 36, section 652, subsection 1, paragraph L and evaluate and 
identify: 
1. How the statute is designed to be implemented under current law; 
2. Alternative methods of rationally calculating the direct cost of municipal services 
that are provided to institutions and organizations entitled to propelty tax exemptions 
pursuant to section 652; 
3. Any institutions and organizations entitled to a property tax exemption pursuant to 
section 652 that should not be subject to service charges, either by category, Size, 
assessed value or other circumstance; 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT ·A .. to H.P. 996, L.D. 1413 
4. Whether service charges should be applied through the enactment of local 
ordinances or uniformly across municipal jurisdictions as a matter of state law; 
5. All issues regard ing the administration of the statute that should be established as a 
matter of ordinance or statute, including without limitation the process of appeal, 
assessment and collection procedures, assessment limitations and the municipal use of 
service fee revenue; and 
6. Any other considerations regarding the statute as may be considered appropriate by 
the group; and be it further 
Sec. 3. 
Report. Resolved: That the group under section 1 shall review and 
develop recommendations regarding ways to structure the funding of municipal services 
directly provided to tax-exempt institutions and organizations that fairly allocate those 
costs to the users and beneficiaries of those institutions and organizations. The group 
shall submit its report along with any recommendations to the joint standing committee of 
the Legislature having jurisdiction over taxation matters no later than December 15,2008. 
The joint standing committee may submit legislation related to the report to the First 
Regular Session of the 124th Legislature.' 
SUMMARY 
This amendment replaces the bill with a resolve and requires the State Tax Assessor 
to convene a study group of interested parties to review Maine law related to municipal 
service charges to tax-exempt property. 
The study group must issue its report and 
recommendations to the joint standing committee of the Legislature having jurisdiction 
over taxation matters by December 15, 2008. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 12/26/07 
~ac 
LD 1413 
LR 1530(02) 
An Act To Set Fees for Services for Tax-exempt Property in Municipalities 
Fiscal Note for Bill as Amended by Committee Amendment "A " 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Minor cost increase - General Fund 
LR 1530(02) - Fiscal Note - Page I of I