An Act To Establish Municipal Cost Components for Unorganized Territory Services To Be Rendered in Fiscal Year 2015-16
Maine Legislature, Session 127, LD 0967
Committee: Taxation

Legislative Document 
No. 967 
H.P. 666 
House of Representatives, March 17, 2015 
An Act To Establish Municipal Cost Components for Unorganized 
Territory Services To Be Rendered in Fiscal Year 2015-16 
(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. 
ROBERT B. HUNT 
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 2015-16 is as follows: 
Audit - Fiscal Administration 
$254,952
Education 
12,129,121
Forest Fire Protection 
150,000
Human Services - General Assistance 
55,750
Property Tax Assessment - Operations 
950,000
Maine Land Use Planning Commission - 
Operations 
529,025
TOTAL STATE AGENCIES 
$14,068,848
County Reimbursements for Services: 
Aroostook 
$1,216,139
Franklin 
1,029,624
Hancock 
223,152
Kennebec 
12,115
Oxford 
1,247,937
Penobscot 
1,033,537
Piscataquis 
1,008,711
Somerset 
1,463,162
Washington 
870,612
TOTAL COUNTY SERVICES 
$8,104,989
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 
$2,800,000
TOTAL REQUIREMENTS 
$24,973,837
COMPUTATION OF ASSESSMENT 
Requirements 
$24,973,837
Less Deductions: 
General - 
State Revenue Sharing 
$0
Homestead Reimbursement 
93,945
Miscellaneous Revenues 
16,000
Transfer from unassigned fund balance 
2,400,000
TOTAL GENERAL DEDUCTIONS 
$2,509,945
Educational - 
Land Reserved Trust 
$70,000
Tuition/Travel 
124,516
United States Forestry Payment in Lieu of Taxes 
15,000
Special - Teacher Retirement 
208,801
TOTAL EDUCATION DEDUCTIONS 
$418,317
TOTAL DEDUCTIONS 
$2,928,262
TAX ASSESSMENT 
$22,045,575