An Act To Make Maine Mills More Competitive by Encouraging the Processing of Forest Products at Mills in the United States
Maine Legislature, Session 126, LD 1649
Committee Amendment CA_A_S397 (Senate)

COMMITTEE AMENDMENT" ~ "to S.P. 640, L.D. 1649, Bill, "An Act To Make 
Maine Mills More Competitive by Encouraging the Processing of Forest Products at 
Mills in the United States" 
Amend the bill in section 2 in the 2nd line (page 1, line 9 in L.D.) by striking out the 
following: "April 1, 2014" and inserting the following: 'April 1, 2015' 
Amend the bill by inserting after section 2 the following: 
'Sec. 3. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Unorganized Territory Education and Services Fund - Finance 0573 
Initiative: Provides funding for one Property Tax Appraiser I position to administer the 
property tax exemption under the Maine Tree Growth Tax Law when forest products 
harvested from that land are processed solely at mills in the United States. 
GENERAL FUND 
POSITIONS - LEGISLATIVE COUNT 
Personal Services 
GENERAL FUND TOTAL 
2013-14 
0.000 
$0 
$0 
2014-15 
1.000 
$17,488 
$17,488 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
COMMITTEE AMENDMENT 
.1 \. 
~ .. 
COMMITTEE AMENDMENT" A" to S.P. 640, L.D. 1649 
SUMMARY 
This amendment, which is the minority report of the committee, changes the date of 
application of the Act from property tax years beginning on or after April 1, 2014 to 
property tax years beginning on or after April 1, 2015. The amendment also adds an 
appropriations and allocations section. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 02/06/14 frac 
LD 1649 
LR 2498(02) 
An Act To Make Maine Mills More Competitive by Encouraging the Processing of Forest Products at 
Mills in the United States 
Fiscal Note for Bill as Amended by Committee Amendment "A" (S"'3Q7) 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
State Mandate - Unfunded 
FY 2013-14 
FY 2014-15 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
State Mandates 
Required Activity 
$0 
$0 
Requires municipal tax assessors to process notifications that harvests have 
occurred, exempt the property from the Tree Growth Tax Law and perform 
verification of the harvest. 
$17,488 
$17,488 
Projections 
FY 2015-16 
$69,952 
$69,952 
Projections 
FY 2016-17 
$264,050 
$264,050 
U nit Affected 
Local Cost 
Municipality 
Significant 
statewide 
The required local activities in this bill may represent a State mandate pursuant to the Constitution of Maine. Unless 
General Fund appropriations are provided to fund at least 90% of the additional costs or a Mandate Preamble is 
amended to the bill and two-thirds of the members of each House vote to exempt this mandate from the funding 
requirement, municipalities may not be required to implement these changes. 
Fiscal Detail and Notes 
This bill exempts land enrolled under the Tree Growth Tax Law when forest products harvested from that land are 
processed only at US mills. The Department of Administrative and Financial Services, Maine Revenue Services, 
would require a General Fund appropriation of $192,000 in fiscal year 2016-17 to reimburse municipalities for 50% of 
the loss of property tax as required by the Maine Constitution. 
The bill includes a General Fund appropriation of $17,488 for one Property Tax Appraiser I position to administer the 
exemption in the unorganized territories. 
LR2498(02) - Fiscal Note - Page 1 of I