An Act To Establish Municipal Cost Components for Unorganized Territory Services To Be Rendered in Fiscal Year 2017-18
Maine Legislature, Session 128, LD 1078
Committee: Taxation

Legislative Document
No. 1078
H.P. 756
House of Representatives, March 16, 2017
An Act To Establish Municipal Cost Components for Unorganized 
Territory Services To Be Rendered in Fiscal Year 2017-18
(EMERGENCY)
Reported by Representative TIPPING of Orono 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 2017-18 is as follows: 
Fiscal Administration - Office of the State Auditor 
$225,510
Education 
12,264,663
Forest Fire Protection 
150,000
Human Services - General Assistance 
65,000
Property Tax Assessment - Operations 
1,031,446
Maine Land Use Planning Commission - 
Operations 
549,577
TOTAL STATE AGENCIES 
$14,286,196
County Reimbursements for Services: 
Aroostook 
$1,288,800
Franklin 
888,252
Hancock 
238,750
Kennebec 
12,823
Oxford 
1,273,300
Penobscot 
1,071,109
Piscataquis 
1,014,232
Somerset 
1,663,298
Washington 
1,008,408
TOTAL COUNTY SERVICES 
$8,458,972
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 normally 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 
$3,957,568
TOTAL REQUIREMENTS 
$26,702,736
COMPUTATION OF ASSESSMENT 
Requirements 
$26,702,736
Less Revenue Deductions: 
General Revenue 
State Revenue Sharing 
$80,000
Homestead Reimbursement 
100,000
Miscellaneous Revenues 
10,000
Transfer from unassigned fund balance 
900,000
TOTAL GENERAL REVENUE DEDUCTIONS 
$1,090,000
Educational Revenue 
Land Reserved Trust 
$70,000
Tuition/Travel 
110,768
United States Forestry Payment in Lieu of Taxes 
15,000
Special - Teacher Retirement 
230,000
TOTAL EDUCATION REVENUE 
DEDUCTIONS 
$425,768
TOTAL REVENUE DEDUCTIONS 
$1,515,768
TAX ASSESSMENT BEFORE COUNTY 
TAXES and OVERLAY (Title 36 §1602) 
$25,186,968