An Act To Allow the City of Augusta To Adjust the Definition of Original Assessed Value" for the City of Augusta's Performance Food Group Municipal Tax Increment Financing District and To Validate the Assessment, Commitment and Collection of Property Taxes Dedicated for the District for the Fiscal Years 2018-19 and 2019-20 (AFTER DEADLINE)
Maine Legislature, Session 129, LD 1585
Committee: Taxation
Sponsors: POULIOT, TIPPING

Legislative Document
No. 1585
S.P. 504
In Senate, April 16, 2019
An Act To Allow the City of Augusta To Adjust the Definition of 
"Original Assessed Value" for the City of Augusta's Performance 
Food Group Municipal Tax Increment Financing District and To 
Validate the Assessment, Commitment and Collection of Property 
Taxes Dedicated for the District for the Fiscal Years 2018-19 and 
2019-20
(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.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator POULIOT of Kennebec.
Cosponsored 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, the Legislature has established a municipal tax increment financing 
program, pursuant to the Maine Revised Statutes, Title 30-A, chapter 206, as a local 
economic development tool to permit municipalities to finance new development 
projects; and 
Whereas, the City of Augusta may suffer financial liability because it did not timely 
complete the steps statutorily required for designation of a municipal tax increment 
financing district; 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.  Authorization to adjust the definition of original assessed value.  
Notwithstanding the Maine Revised Statutes, Title 30-A, section 5222, subsection 13, the 
City of Augusta may define "original assessed value" for the Performance Food Group 
municipal tax increment financing district designated on July 2, 2016 as the assessed 
value of the district as of March 31, 2016.
Sec. 2.  Authorization to adjust the start date of the district.  
Notwithstanding the Maine Revised Statutes, Title 30-A, chapter 206, the effective date 
of the Performance Food Group municipal tax increment financing district is July 1, 
2017, with a duration of up to 30 consecutive years.
Sec. 3.  Assessment, tax commitment and tax collection of property taxes 
dedicated for the Performance Food Group district for fiscal years 2018-19 
and 2019-20 are ratified, made legal and valid.  Notwithstanding the Maine 
Revised Statutes, Title 36, section 504, the assessment, commitment and collection of the 
portion of the assessed property taxes for the fiscal years 2018-19 and 2019-20 dedicated 
to the Performance Food Group municipal tax increment financing district designated on 
July 2, 2016 is ratified, made legal and valid. 
Emergency clause.  In view of the emergency cited in the preamble, this 
legislation takes effect when approved.
SUMMARY
This bill authorizes the City of Augusta to adjust the definition of "original assessed 
value" for the City of Augusta's Performance Food Group municipal tax increment 
financing district and to validate the assessment, commitment and collection of property 
taxes dedicated for the Performance Food Group municipal tax increment financing 
district for the fiscal years 2018-19 and 2019-20.