An Act To Provide Property Tax Relief by Expanding Gaming Opportunities
Maine Legislature, Session 126, LD 1558
Committee: Veterans and Legal Affairs
Sponsors: McCABE, CASAVANT, DUTREMBLE, TUTTLE
Amends: 8 MRSA §1011, 8 MRSA §1018, 8 MRSA §1019, 8 MRSA §1020, 8 MRSA §1036

Legislative Document 
No. 1558 
H.P. 1127 
House of Representatives, June 4, 2013 
An Act To Provide Property Tax Relief by Expanding Gaming 
Opportunities 
(AFTER DEADLINE) 
(EMERGENCY) 
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
205. 
Reference to the Committee on Veterans and Legal Affairs suggested and ordered printed. 
MILLICENT M. MacFARLAND 
Clerk 
Presented by Representative McCABE of Skowhegan. 
Cosponsored by Representative: CASAVANT of Biddeford, Senators: DUTREMBLE of York, 
TUTTLE of York. 
Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and 
Whereas, this State has an interest in promoting economic recovery, tax relief and 
job creation as soon as possible through the development and regulation of gaming in 
order to preserve the quality of life for residents of this State; and 
Whereas, this State has an interest in ensuring the financial stability and integrity of 
gaming operations in the State; and  
Whereas, this State has a substantial interest in choosing gaming sites based on their 
potential for job growth and revenue generation, suitability for tourism and development 
opportunities; 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.  8 MRSA §1011, sub-§2-A, as amended by PL 2011, c. 417, §2, is further 
amended to read: 
2-A.  Persons eligible for casino operator license.  The board may accept an 
application for a casino operator license to operate slot machines and table games at a 
casino from a commercial track licensed to operate a slot machine facility on January 1, 
2011 for the same location where slot machines were operated on January 1, 2011 and 
any person if that person and casino satisfy the following criteria: 
A.  The casino is located on a parcel of land in Oxford County that is: 
(1)  No less than 50 acres in size; and 
(2)  Located not more than: 
(a)  Thirty miles from a Level I or Level II trauma center verified as such by 
the American College of Surgeons or successor organization; 
(b)  Fifteen miles from the main office of a county sheriff; 
(c)  Twenty-five miles from the main office of a state police field troop; 
(d)  Thirty miles from an interchange of the interstate highway system;  
(e)  Ten miles from a fire station; 
(f)  Ten miles from a facility at which harness racing was conducted pursuant 
to a license from the State Harness Racing Commission for the 2009 racing 
year; and 
(g)  One-half mile from a state highway as defined in Title 23, section 1903, 
subsection 15. 
For the purposes of this paragraph, distances are determined by measuring along the 
most commonly used roadway, as determined by the Department of Transportation; 
B.  The criteria adopted through rulemaking by the board regarding the licensing of 
the operation of slot machines and table games; 
C.  The operation of a casino is approved by the voters of the municipality in which 
the casino to be licensed is located in a referendum election or by a vote of the 
municipal officers in the municipality in which the casino is to be licensed and 
located held at any time after October 1, 2009 and on or before December 31, 2011; 
D.  The person owns a facility that is within 10 miles of the proposed casino at which 
harness racing was conducted pursuant to a license from the State Harness Racing 
Commission for the 2009 racing year; and 
E.  The slot machines and table games are located and operated in the casino. 
Notwithstanding subsection 2-B, the board may accept an application for a casino 
operator license to operate slot machines and table games at a casino from a person who 
is licensed to operate a commercial track that is located within a 25-mile radius of the 
center of a commercial track that conducted harness racing with pari-mutuel wagering on 
more than 25 days during calendar year 2002 and at which the operation of a casino at the 
commercial track is approved by the voters of the municipality and county in which the 
commercial track to be licensed is located by referendum election held at any time after 
December 31, 2002.  A person who is licensed to operate a commercial track and who is 
initially granted a casino operator license after January 1, 2013, except for an interim 
period after licensure that may not exceed 20 months, shall locate the slot machines and 
table games in a building adjacent to and that provides a prominent view of the racing 
oval with a hotel that includes at least 115 guest rooms. 
Sec. 2.  8 MRSA §1011, sub-§4, as amended by PL 2005, c. 663, §6, is further 
amended to read: 
4.  Requirement for license; agreement with municipality where slot machines 
are located.  A slot machine operator and a person who is licensed to operate a 
commercial track and who is initially granted a casino operator license after January 1, 
2013 pursuant to subsection 2-A shall enter into an agreement with the municipality 
where the slot machine operator's or casino operator's slot machines are located that 
provides for revenue sharing or other compensation, including, but not limited to, a 
provision requiring the preparation, in conjunction with the municipality, of a security 
plan for the premises on which the slot machines are located.  The revenue-sharing 
agreement must provide for a minimum payment to the municipality of 3% of the net slot 
machine income derived from the machines located in the municipality. 
Sec. 3.  8 MRSA §1018, sub-§1-B is enacted to read: 
1-B.  Fee for initial casino operator license granted after January 1, 2013.  
Notwithstanding subsection 1, paragraphs C and C-1 and subsection 1-A, a person who is 
licensed to operate a commercial track and who is initially granted a casino operator 
license after January 1, 2013 pursuant to section 1011, subsection 2-A shall pay an initial 
license fee of $5,000,000 and make a prepayment of money that otherwise would be 
distributed pursuant to section 1036, subsection 2-D in the amount of $50,000,000, which 
must be deposited in the General Fund.  The person who is licensed to operate the 
commercial track shall retain the first $10,000,000 each year that otherwise would be 
distributed pursuant to section 1036, subsection 2-D, paragraph I for 5 years. 
Sec. 4.  8 MRSA §1019, sub-§6, as amended by PL 2011, c. 417, §5, is further 
amended to read: 
6.  Proximity of licensed casinos and slot machine facilities.  A casino operator 
license or slot machine operator license may not be issued under this chapter to operate 
any casino or slot machine facility located within 100 miles of a licensed casino or slot 
machine facility.  This subsection does not prohibit a commercial track that was licensed 
to operate slot machines on January 1, 2011 from obtaining a casino operator license for 
the same facility where slot machines were operated as of January 1, 2011.  This 
subsection does not prohibit a commercial track that was licensed to accept any form of 
wagers prior to December 31, 2002 from obtaining a casino operator license for any 
commercial track where wagers on harness racing were taken prior to December 31, 2002 
or at any replacement commercial track that, as defined in section 275-A, subsection 1, is 
considered the same commercial track as such a facility and that is not located nearer to 
any existing casino or slot machine facility than was the commercial track that it 
replaced. 
Sec. 5.  8 MRSA §1019, sub-§7, as amended by PL 2011, c. 417, §6, is further 
amended to read: 
7.  Countywide referendum; municipal vote.  After January 1, 2011, any proposed 
casino or slot machine facility may not be issued a license unless it has been approved by 
a statewide countywide referendum vote and a vote of the municipal officers or 
municipality in which the casino or slot machine facility is to be located, except that a 
commercial track licensed to operate slot machines on January 1, 2011 is only required, 
as a condition to obtain a casino license, to receive approval to operate a casino by means 
of a referendum of the voters of the county in which the commercial track is located. 
Sec. 6.  8 MRSA §1020, sub-§3, ¶A, as amended by PL 2011, c. 585, §8, is 
further amended to read: 
A.  Except for slot machines used for training and educational purposes at 
postsecondary institutions as provided by section 1011, subsection 1-B, the total 
number of slot machines registered in the State may not exceed 3,000 4,500; and 
Sec. 7.  8 MRSA §1036, sub-§1, as amended by PL 2011, c. 417, §7, is further 
amended to read: 
1.  Distribution for administrative expenses of board.  A slot machine operator 
licensed under section 1011, subsection 2 or a casino operator that is a commercial track 
that was licensed to operate slot machines under section 1011, subsection 2 on January 1, 
2011 shall collect and distribute 1% of gross slot machine income to the Treasurer of 
State for deposit in the General Fund for the administrative expenses of the board.  
Sec. 8.  8 MRSA §1036, sub-§2-A, as amended by PL 2011, c. 625, §§3 and 4 
and c. 657, Pt. W, §5, is further amended to read: 
2-A.  Distribution from casino of slot machine income.  A casino operator shall 
collect and distribute 46% of the net slot machine income from slot machines operated by 
the casino operator to the board for distribution by the board as follows: 
A.  Twenty-five percent of the net slot machine income must be forwarded directly 
by the board to the Treasurer of State, who shall credit the money to the Department 
of Education, to be used to supplement and not to supplant funding for essential 
programs and services for kindergarten to grade 12 under Title 20-A, chapter 606-B; 
B.  Four percent of the net slot machine income must be forwarded by the board to 
the University of Maine System Scholarship Fund created in Title 20-A, section 
10909; 
C.  Three percent of the net slot machine income must be forwarded by the board to 
the Board of Trustees of the Maine Community College System to be applied by the 
board of trustees to fund its scholarships program under Title 20-A, section 12716, 
subsection 1; 
D.  Four percent of the net slot machine income must be forwarded by the board to 
the Treasurer of State, who shall distribute the funds to the tribal governments of the 
Penobscot Nation and the Passamaquoddy Tribe; 
E.  Three percent of the net slot machine income must be deposited to the General 
Fund for administrative expenses of the board, including gambling addiction 
counseling services, in accordance with rules adopted by the board; 
F.  Two percent of the net slot machine income must be forwarded directly to the 
municipality in which the casino is located; 
G.  One percent of the net slot machine income must be forwarded by the board to the 
Treasurer of State, who shall credit the money to the Agricultural Fair Support Fund 
established in Title 7, section 91; 
H.  One percent of the net slot machine income must be forwarded by the board to the 
Treasurer of State, who shall credit the money to the fund established in section 298 
to supplement harness racing purses; 
I.  One percent of the net slot machine income must be credited by the board to the 
Sire Stakes Fund created in section 281; 
J.  One percent of the net slot machine income must be forwarded directly to the 
county in which the casino is located to pay for mitigation of costs resulting from 
gaming operations;  
K.  One percent of the net slot machine income must be forwarded by the board to the 
Treasurer of State, who shall credit the money to the Maine Milk Pool, Other Special 
Revenue Funds account within the Department of Agriculture, Conservation and 
Forestry to help fund dairy farm stabilization pursuant to Title 7, sections 3153-B and 
3153-D.  This paragraph is repealed July 1, 2013; 
L.  Beginning July 1, 2013, 1/2 of 1% of the net slot machine income must be 
forwarded by the board to the Treasurer of State, who shall credit the money to the 
Maine Milk Pool, Other Special Revenue Funds account within the Department of 
Agriculture, Conservation and Forestry to help fund dairy farm stabilization pursuant 
to Title 7, sections 3153-B and 3153-D; and 
M.  Beginning July 1, 2013, 1/2 of 1% of the net slot machine income must be 
forwarded by the board to the Treasurer of State, who shall credit the money to the 
Dairy Improvement Fund established under Title 10, section 1023-P. 
If a recipient of net slot machine income in paragraph D, H or I owns or receives funds 
from a slot machine facility or casino, other than the casino in Oxford County or the slot 
machine facility in Bangor, then the recipient may not receive funds under this 
subsection, and those funds must be retained by the Oxford County casino operator. 
Sec. 9.  8 MRSA §1036, sub-§§2-D and 2-E  are enacted to read: 
2-D.  Distribution of net slot machine income from casino with commercial track 
initially licensed to operate slot machines after January 1, 2013.  A casino operator 
that is a commercial track that was initially licensed to operate slot machines under 
section 1011, subsection 2-A after January 1, 2013 shall collect and distribute 39% of the 
net slot machine income from slot machines operated by the casino operator to the board 
for distribution by the board as follows: 
A.  One percent of the net slot machine income must be deposited to the General 
Fund for administrative expenses of the board in accordance with rules adopted by 
the board under section 1003, subsection 1, paragraph B, except that of the amount 
calculated pursuant to this paragraph, $100,000 must be transferred annually to the 
Gambling Addiction Prevention and Treatment Fund established by Title 5, section 
20006-B; 
B.  Eight percent of the net slot machine income must be forwarded by the board to 
the Treasurer of State, who shall credit the money to the fund established in section 
to supplement harness racing purses;  
C.  Two percent of the net slot machine income must be credited by the board to the 
Sire Stakes Fund created in section 281; 
D.  Three percent of the net slot machine income must be forwarded by the board to 
the Treasurer of State, who shall credit the money to the Agricultural Fair Support 
Fund established in Title 7, section 91; 
E.  Two percent of the net slot machine income must be forwarded directly to the 
municipality in which the slot machines are located; 
F.  Three percent of the net slot machine income must be forwarded directly to the 
county in which the slot machines are located; 
G.  One percent of the net slot machine income must be forwarded directly to the 
municipalities that abut the municipality in which the slot machines are located.  The 
revenues must be paid in equal portions to each municipality in order to provide 
property tax relief to those municipalities; 
H.  One percent of the net slot machine income must be forwarded by the board to the 
Treasurer of State, who shall credit the money to the Fund to Stabilize Off-track 
Betting Facilities established by section 300, as long as a facility has conducted off-
track wagering operations for a minimum of 250 days during the preceding 12-month 
period in which the first payment to the fund is required; and 
I.  Eighteen percent of the net slot machine income must be forwarded by the board to 
the Treasurer of State, who shall credit the money to the Property Tax Relief Fund 
established in Title 30-A, section 5831. 
2-E.  Distribution of table game income from casino with a commercial track 
initially licensed to operate table games after January 1, 2013.  A casino operator that 
is a commercial track that was initially licensed to operate table games under section 
1011, subsection 2-A after January 1, 2013 shall collect and distribute 16% of the net 
table game income from table games operated by the casino operator to the board for 
distribution by the board as follows: 
A.  Ten percent of the net table game income must be forwarded by the board to the 
Treasurer of State, who shall credit the money to the Property Tax Relief Fund 
established in Title 30-A, section 5831; 
B.  Two percent of the net table game income must be deposited to the General Fund 
for administrative expenses of the board, including gambling addiction counseling 
services, in accordance with rules adopted by the board under section 1003, 
subsection 1, paragraph B; 
C.  Two percent of the net table game income must be forwarded directly to the 
municipality in which the table games are located; 
D.  One percent of the net table game income must be forwarded directly to the 
municipalities that abut the municipality in which the table games are located.  The 
revenues must be paid in equal portions to each municipality in order to provide 
property tax relief to those municipalities; and 
E.  One percent of the net table game income must be forwarded directly to the 
county in which the table games are located. 
Sec. 10.  30-A MRSA c. 223, sub-c. 9 is enacted to read: 
SUBCHAPTER 9 
PROPERTY TAX RELIEF 
§5831.  Property Tax Relief Fund 
1.  Established.  The Property Tax Relief Fund, referred to in this section as "the 
fund," is established as a nonlapsing fund within the Department of Administrative and 
Financial Services. 
2.  Purpose.  The purpose of the fund is to provide property tax relief for the citizens 
of this State. 
3.  Funding.  The fund receives money pursuant to Title 8, section 1036, subsection 
2-D, paragraph I and subsection 2-E, paragraph A.  The fund may receive money from 
other sources. 
4.  Allocations.  Allocations from the fund must be made to provide property tax 
relief and may include, but are not limited to, allocations to state-municipal revenue 
sharing, the Disproportionate Tax Burden Fund established in section 5681, subsection 3 
and the Maine Residents Property Tax Program established in Title 36, chapter 907. 
Emergency clause.  In view of the emergency cited in the preamble, this 
legislation takes effect when approved. 
SUMMARY 
This bill allows the Gambling Control Board to accept an application for a casino 
operator license to operate slot machines and table games at a casino from a person who 
is licensed to operate a commercial track that conducted harness racing with pari-mutuel 
wagering on more than 25 days during calendar year 2002 and at which the operation of a 
casino at the commercial track is approved by the voters of the municipality and county 
in which the commercial track to be licensed is located by referendum election held at 
any time after December 31, 2002.  Except for an interim period after licensure, the 
casino must be located in a building adjacent to and that provides a prominent view of the 
racing oval with a hotel that includes at least 115 guest rooms.  The casino operator must 
enter into an agreement with the municipality where the slot machines are located that 
provides for revenue sharing or other compensation of at least 3% of the net slot machine 
income.  The fee for this license is $5,000,000 and the licensee must make a prepayment 
of money that otherwise would be required to be distributed from slot machine revenue in 
the amount of $50,000,000, which must be deposited in the General Fund.  The limit on 
the number of slot machines that may be registered in the State is raised from 3,000 to 
4,500. 
The bill establishes the Property Tax Relief Fund.  Allocations from the fund must be 
made to provide property tax relief and may include, but are not limited to, allocations to 
state-municipal revenue sharing, the Disproportionate Tax Burden Fund and the Maine 
Residents Property Tax Program, also known as the Circuit Breaker Program. 
The casino operator must distribute 1% of gross slot machine income to the General 
Fund for the administrative expenses of the Gambling Control Board.  The casino 
operator must distribute 39% of net slot machine income as follows: 
1.  One percent for the administrative expenses of the Gambling Control Board and 
for the Gambling Addiction Prevention and Treatment Fund; 
2.  Eight percent to supplement harness racing purses; 
3.  Two percent to the Sire Stakes Fund; 
4.  Three percent to the Agricultural Fair Support Fund; 
5.  Two percent to the municipality in which the slot machines are located; 
6.  Three percent to the county in which the slot machines are located; 
7.  One percent to the municipalities that abut the municipality in which the slot 
machines are located; 
8.  One percent to the Fund to Stabilize Off-track Betting Facilities; and 
9.  Eighteen percent to the Property Tax Relief Fund. 
The casino operator must distribute 16% of net table game income as follows: 
1.  Ten percent to the Property Tax Relief Fund; 
2.  Two percent for the administrative expenses of the Gambling Control Board and 
for gambling addiction counseling services; 
3.  Two percent to the municipality in which the table games are located; 
4.  One percent to the municipalities that abut the municipality in which the table 
games are located; and  
5.  One percent to the county in which the table games are located.