An Act To Establish Municipal Cost Components for Unorganized Territory Services To Be Rendered in Fiscal Year 2014-15
Maine Legislature, Session 126, LD 1803
Committee: Taxation

Legislative Document 
No. 1803 
H.P. 1294 
House of Representatives, March 4, 2014 
An Act To Establish Municipal Cost Components for Unorganized 
Territory Services To Be Rendered in Fiscal Year 2014-15 
(EMERGENCY) 
Reported by Representative GOODE of Bangor for the Administrator of the Unorganized 
Territory pursuant to the Maine Revised Statutes, Title 36, section 1604. 
Reference to the Committee on Taxation suggested and ordered printed pursuant to Joint 
Rule 218. 
MILLICENT M. MacFARLAND 
Clerk 
Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and 
Whereas, prompt determination and certification of the municipal cost components 
in the Unorganized Territory Tax District are necessary to the establishment of a mill rate 
and the levy of the Unorganized Territory Educational and Services Tax; and 
Whereas, in the judgment of the Legislature, these facts create an emergency within 
the meaning of the Constitution of Maine and require the following legislation as 
immediately necessary for the preservation of the public peace, health and safety; now, 
therefore, 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  Municipal cost components for services rendered.  In accordance 
with the Maine Revised Statutes, Title 36, chapter 115, the Legislature determines that 
the net municipal cost component for services and reimbursements to be rendered in 
fiscal year 2014-15 is as follows: 
Audit - Fiscal Administration 
$219,722
Education 
12,022,813
Forest Fire Protection 
150,000
Human Services - General Assistance 
55,750
Property Tax Assessment - Operations 
1,031,852
Maine Land Use Planning Commission - 
Operations 
523,019
TOTAL STATE AGENCIES 
$14,003,156
County Reimbursements for Services: 
Aroostook 
$1,042,847
Franklin 
991,854
Hancock 
320,363
Kennebec 
11,831
Oxford 
1,185,959
Penobscot 
1,020,403
Piscataquis 
990,627
Somerset 
1,441,824
Washington 
839,105
TOTAL COUNTY SERVICES 
$7,844,813
Emergency clause.  In view of the emergency cited in the preamble, this 
legislation takes effect when approved. 
SUMMARY 
This bill establishes municipal cost components for state and county services 
provided to the unorganized territory that would be paid for by a municipality.  The 
municipal cost components constitute the property tax for the unorganized territory. 
COUNTY TAX INCREMENT FINANCING 
DISTRIBUTIONS FROM FUND 
Tax Increment Financing Payments 
$3,100,000
TOTAL REQUIREMENTS 
$24,947,969
COMPUTATION OF ASSESSMENT 
Requirements 
$24,947,969
Less Deductions: 
General - 
State Revenue Sharing 
$100,000
Homestead Reimbursement 
94,538
Miscellaneous Revenues 
70,000
Transfer from undesignated fund balance 
2,300,000
TOTAL GENERAL DEDUCTIONS 
$2,564,538
Educational - 
Land Reserved Trust 
$70,000
Tuition/Travel 
105,077
United States Forestry Payment in Lieu of Taxes 
Special - Teacher Retirement 
148,378
TOTAL EDUCATION DEDUCTIONS 
$323,455
TOTAL DEDUCTIONS 
$2,887,993
TAX ASSESSMENT 
$22,059,976