An Act To Establish Municipal Cost Components for Unorganized Territory Services To Be Rendered in Fiscal Year 2019-20
Maine Legislature, Session 129, LD 1643
Committee: Taxation

Legislative Document
No. 1643
H.P. 1178
House of Representatives, April 25, 2019
An Act To Establish Municipal Cost Components for Unorganized 
Territory Services To Be Rendered in Fiscal Year 2019-20
(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 2019-20 is as follows:
Fiscal Administration - Office of the State Auditor
$243,730
Education
12,851,922
Forest Fire Protection
150,000
Human Services - General Assistance
65,000
Property Tax Assessment - Operations
1,470,866
Maine Land Use Planning Commission - 
Operations
588,000
TOTAL STATE AGENCIES
$15,369,518
County Reimbursements for Services:
Aroostook
$1,511,803
Franklin
976,795
Hancock
239,050
Kennebec
10,870
Oxford
1,459,650
Penobscot
1,125,982
Piscataquis
1,156,857
Somerset
1,618,913
Washington
1,032,529
TOTAL COUNTY SERVICES
$9,132,449
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
$3,867,519
TOTAL REQUIREMENTS
$28,369,486
COMPUTATION OF ASSESSMENT
Requirements
$28,369,486
Less Revenue Deductions:
General Revenue
Municipal Revenue Sharing
$100,000
Homestead Reimbursement
100,000
Miscellaneous Revenues
10,000
Transfer from Fund Balance
350,000
TOTAL GENERAL REVENUE DEDUCTIONS
$560,000
Educational Revenue
Land Reserved Trust
$70,000
Tuition/School Transportation
80,000
United States Forestry Payment in Lieu of Taxes
5,000
Special - Teacher Retirement
230,000
TOTAL EDUCATION REVENUE 
DEDUCTIONS
$385,000
TOTAL REVENUE DEDUCTIONS
$945,000
TAX ASSESSMENT BEFORE COUNTY 
TAXES and OVERLAY (Title 36 §1602)
$27,424,486