An Act To Establish Municipal Cost Components for Unorganized Territory Services To Be Rendered in Fiscal Year 2016-17
Maine Legislature, Session 127, LD 1623
Committee: Taxation

Legislative Document 
No. 1623 
H.P. 1102 
House of Representatives, March 1, 2016 
An Act To Establish Municipal Cost Components for Unorganized 
Territory Services To Be Rendered in Fiscal Year 2016-17 
(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 2016-17 is as follows: 
Audit - Fiscal Administration 
$251,277
Education 
12,288,717
Forest Fire Protection 
150,000
Human Services - General Assistance 
65,000
Property Tax Assessment - Operations 
935,000
Maine Land Use Planning Commission - 
Operations 
544,194
TOTAL STATE AGENCIES 
$14,234,188
County Reimbursements for Services: 
Aroostook 
$1,251,259
Franklin 
998,235
Hancock 
236,660
Kennebec 
10,669
Oxford 
1,257,130
Penobscot 
1,067,291
Piscataquis 
962,139
Somerset 
1,679,712
Washington 
978,140
TOTAL COUNTY SERVICES 
$8,441,235
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 
$2,027,000
TOTAL REQUIREMENTS 
$24,702,423
COMPUTATION OF ASSESSMENT 
Total Requirements 
$24,702,423
Less Revenue Deductions: 
General Revenue - 
State Revenue Sharing 
$50,000
Homestead Reimbursement 
93,945
Miscellaneous Revenues 
10,000
Transfer from Unassigned Fund Balance 
1,750,000
TOTAL GENERAL REVENUE DEDUCTIONS 
$1,903,945
Educational Revenue - 
Land Reserved Trust 
$70,000
Tuition/Travel 
110,768
United States Forest Service - Payment in Lieu of 
Taxes 
15,000
Special - Teacher Retirement 
223,281
TOTAL EDUCATION REVENUE DEDUCTIONS 
$419,049
TOTAL DEDUCTIONS 
$2,322,994
TAX ASSESSMENT BEFORE COUNTY TAXES AND 
OVERLAY 
$22,379,429