Maine Legislature, Session 129, LD 1278
Committee: Taxation
Sponsors: MOORE, TUELL, BELLOWS, CLAXTON, FARRIN, GRATWICK, ALLEY, GRAMLICH, HARNETT, PERRY

Legislative Document
No. 1278
S.P. 398
In Senate, March 14, 2019
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine Requiring the State To Share Not Less Than 5 Percent of 
State Sales and Income Tax Revenue with Municipalities
Reference to the Committee on Taxation suggested and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator MOORE of Washington.
Cosponsored by Representative TUELL of East Machias and
Senators: BELLOWS of Kennebec, CLAXTON of Androscoggin, FARRIN of Somerset, 
GRATWICK of Penobscot, Representatives: ALLEY of Beals, GRAMLICH of Old Orchard 
Beach, HARNETT of Gardiner, PERRY of Calais.
Constitutional amendment. Resolved: Two thirds of each branch of the 
Legislature concurring, that the following amendment to the Constitution of Maine be 
proposed:
Constitution, Art. IX, §26 is enacted to read:
Section 26.  Dedication of not less than 5% of state sales and income tax 
revenues.  For the purpose of reducing the burden placed on the property tax to finance 
municipal services, no later than the 10th day of each month the State Controller shall 
transfer to a fund separate from the General Fund not less than 5% of state sales and 
income tax receipts received during the previous month.  The revenues transferred to the 
fund must be distributed to each municipality in the State according to a process 
established by the Legislature.  Each municipal assessor shall deduct from the total 
amount required to be assessed on properties an amount equal to the amount the 
municipal officers estimate will be received during the municipal fiscal year.
Constitutional referendum procedure; form of question; effective date. 
Resolved:  That the municipal officers of this State shall notify the inhabitants of their 
respective cities, towns and plantations to meet, in the manner prescribed by law for 
holding a statewide election, at a statewide election held in the month of November 
following the passage of this resolution, to vote upon the ratification of the amendment 
proposed in this resolution by voting upon the following question:
"Do you favor amending the Constitution of Maine to require that each 
month the State Controller distribute to municipalities not less than 5% 
of all state sales and income tax revenues received by the State during the 
previous month for the purpose of reducing the burden placed on the 
property tax to finance municipal services?"
The legal voters of each city, town and plantation shall vote by ballot on this question 
and designate their choice by a cross or check mark placed within the corresponding 
square below the word "Yes" or "No."  The ballots must be received, sorted, counted and 
declared in open ward, town and plantation meetings and returns made to the Secretary of 
State in the same manner as votes for members of the Legislature.  The Governor shall 
review the returns.  If it appears that a majority of the legal votes are cast in favor of the 
amendment, the Governor shall proclaim that fact without delay and the amendment 
becomes part of the Constitution of Maine on the date of the proclamation.
Secretary of State shall prepare ballots. Resolved: That the Secretary of State 
shall prepare and furnish to each city, town and plantation all ballots, returns and copies 
of this resolution necessary to carry out the purposes of this referendum.
SUMMARY
For the purpose of reducing the burden placed on the property tax to finance 
municipal services, this resolution proposes an amendment to the Constitution of Maine 
to require that not less than 5% of state sales and income tax revenue be distributed to 
municipalities.