An Act To Establish Municipal Cost Components for Unorganized Territory Services To Be Rendered in Fiscal Year 2020-21 (AFTER DEADLINE)
Maine Legislature, Session 129, LD 2161
Committee: Taxation
Sponsors: TIPPING

Legislative Document
No. 2161
H.P. 1545
House of Representatives, March 17, 2020
An Act To Establish Municipal Cost Components for Unorganized 
Territory Services To Be Rendered in Fiscal Year 2020-21
(AFTER DEADLINE)
(EMERGENCY)
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
205.
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative TIPPING of Orono.
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 2020-21 is as follows:
Fiscal Administration - Office of the State Auditor
$245,718
Education
12,923,626
Forest Fire Protection
150,000
Human Services - General Assistance
65,000
Property Tax Assessment - Operations
1,175,334
Maine Land Use Planning Commission - 
Operations
599,144
TOTAL STATE AGENCIES
$15,158,822
County Reimbursements for Services:
Aroostook
$1,660,229
Franklin
1,178,763
Hancock
236,850
Kennebec
12,125
Oxford
1,396,537
Penobscot
1,597,454
Piscataquis
1,347,370
Somerset
1,828,286
Washington
1,348,371
TOTAL COUNTY SERVICES
$10,605,985
Emergency clause.  In view of the emergency cited in the preamble, this 
legislation takes effect when approved.
COUNTY TAX INCREMENT FINANCING 
DISTRIBUTIONS FROM FUND
Tax Increment Financing Payments
$3,721,137
TOTAL REQUIREMENTS
$29,485,944
COMPUTATION OF ASSESSMENT
Requirements
$29,485,944
Less Revenue Deductions:
General Revenue
State Revenue Sharing
$100,000
Miscellaneous Revenues
10,000
Transfer from Fund Balance
819,663
TOTAL GENERAL REVENUE DEDUCTIONS
$929,663
Educational Revenue
Land Reserve Trust Interest
$80,000
Tuition/Travel
150,000
Special - Teacher Retirement
230,000
TOTAL EDUCATION REVENUE 
DEDUCTIONS
$460,000
TOTAL REVENUE DEDUCTIONS
$1,389,663
TAX ASSESSMENT BEFORE COUNTY 
TAXES and OVERLAY (Title 36 §1602)
$28,096,281
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.
FISCAL NOTE REQUIRED
(See attached)
Approved: 03/14/20
LD 2161
LR 3287(01)
Fiscal Detail and Notes
Fiscal Note
The amounts in the bill for the state costs included in the municipal cost components are based on budgeted 
expenditures for fiscal year 2020-21.  These costs are incorporated into the tax assessment for the unorganized 
territory, which is collected as dedicated revenue to the Unorganized Territory Education and Services Fund.  
Transfers are then made to the other dedicated accounts for certain expenditures related to the Unorganized Territory 
and to the General Fund to reimburse for actual General Fund expenditures included in the municipal cost 
components.  This bill will not affect budgeted General Fund revenue or appropriations.
An Act To Establish Municipal Cost Components for Unorganized Territory Services To Be Rendered 
in Fiscal Year 2020-21
Fiscal Note for Original Bill
Sponsor: Rep. Tipping of Orono
Committee: Not Referred
Fiscal Note Required: Yes
No net fiscal impact
LR3287(01) - Fiscal Note - Page 1 of 1