An Act To Establish Municipal Cost Components for Unorganized Territory Services To Be Rendered in Fiscal Year 2021-22
Maine Legislature, Session 130, LD 1209
Committee: Taxation

Legislative Document
No. 1209
H.P. 884
House of Representatives, March 24, 2021
An Act To Establish Municipal Cost Components for Unorganized 
Territory Services To Be Rendered in Fiscal Year 2021-22
(EMERGENCY)
Reported by Representative TERRY of Gorham for the administrator of the unorganized 
territory pursuant to the Maine Revised Statutes, Title 36, section 1604.
Received by the Clerk of the House on March 22, 2021.  Referred to the Committee on 
Taxation pursuant to Joint Rule 308.2 and ordered printed.
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 
2021-22 is as follows:
Fiscal Administration - Office of the State Auditor 
$268,965
Education
$12,997,237
Forest Fire Protection  
$150,000
Human Services - General Assistance  
$65,000
Property Tax Assessment  
$1,226,503
Maine Land Use Planning Commission 
$608,825
_______________
TOTAL STATE AGENCIES  
$15,316,530
County Reimbursements for Services  
Aroostook
$1,759,291
Franklin
$1,177,316
Hancock
$208,994
Kennebec
$9,125
Lincoln
$22,249
Oxford
$1,417,500
Penobscot
$1,660,050
Piscataquis
$1,536,881
Somerset
$2,146,576
Washington
$1,235,710
_______________
TOTAL COUNTY SERVICES  
$11,173,692
COUNTY TAX INCREMENT FINANCING DISTRUBUTIONS FROM FUND
Tax Increment Financing Payments
$4,273,092
_______________
TOTAL REQUIREMENTS  
$30,763,314
COMPUTATION OF ASSESSMENT  
Requirements  
$30,763,314 
Less Revenue Deductions: 
General Revenue 
Municipal Revenue Sharing
$110,000
Miscellaneous Revenue
$10,000
Use of Unassigned Fund Balance
$1,750,401
_______________
TOTAL GENERAL REVENUE DEDUCTIONS  
$1,870,401
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  
$2,330,401
_______________
TAX ASSESSMENT BEFORE COUNTY TAXES 
AND OVERLAY (Title 36, §1602) 
$28,432,913
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