An Act To Establish Municipal Cost Components for Unorganized Territory Services To Be Rendered in Fiscal Year 2022-23
Maine Legislature, Session 130, LD 1987
Committee: Taxation

Legislative Document
No. 1987
H.P. 1473
House of Representatives, February 16, 2022
An Act To Establish Municipal Cost Components for Unorganized 
Territory Services To Be Rendered in Fiscal Year 2022-23
(EMERGENCY)
Reported by Representative TERRY of Gorham 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 
2022-23 is as follows:
Fiscal Administration - Office of the State Auditor 
$272,457
Education
$12,962,563
Forest Fire Protection  
$150,000
Human Services - General Assistance  
$60,000
Property Tax Assessment  
$1,224,615
Maine Land Use Planning Commission 
$616,833
_______________
TOTAL STATE AGENCIES  
$15,286,468
County Reimbursements for Services  
Aroostook
$1,875,014
Franklin
$1,308,216
Hancock
$204,512
Kennebec
$9,125
Lincoln
$31,798
Oxford
$1,645,000
Penobscot
$1,521,141
Piscataquis
$1,609,793
Somerset
$2,246,513
Washington
$1,464,444
_______________
TOTAL COUNTY SERVICES  
$11,915,556
COUNTY TAX INCREMENT FINANCING DISTRUBUTIONS FROM FUND
Tax Increment Financing Payments
$3,218,057
_______________
TOTAL REQUIREMENTS  
$30,420,081
COMPUTATION OF ASSESSMENT  
Requirements  
$30,420,081
Less Revenue Deductions: 
General Revenue 
Municipal Revenue Sharing
$220,000
Miscellaneous Revenue
$210,000
Use of Unassigned Fund Balance
$1,951,872
_______________
TOTAL GENERAL REVENUE DEDUCTIONS  
$2,381,872
Education Revenue  
Land Reserved Trust Interest
$90,000
Tuition and School Transportation Charges
$130,000
Special - Teacher Retirement Funding from State
$240,000
_______________
TOTAL EDUCATION REVENUE DEDUCTIONS  
$460,000
_______________
TOTAL REVENUE DEDUCTIONS  
$2,841,872
_______________
TAX ASSESSMENT BEFORE COUNTY TAXES 
AND OVERLAY (Title 36, §1602) 
$27,578,209
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.