An Act to Establish Municipal Cost Components for Unorganized Territory Services to Be Rendered in Fiscal Year 2024-25
Maine Legislature, Session 131, LD 2207
Committee: Taxation

Legislative Document
No. 2207
H.P. 1414
House of Representatives, February 12, 2024
An Act to Establish Municipal Cost Components for Unorganized 
Territory Services to Be Rendered in Fiscal Year 2024-25
(EMERGENCY)
Reported by Representative PERRY of Bangor 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 
2024-25 is as follows:
Fiscal Administration - Office of the State Auditor 
$284,273
Education
$15,658,904
Forest Fire Protection  
$120,000
Human Services - General Assistance  
$55,000
Property Tax Assessment  
$1,430,283
Maine Land Use Planning Commission 
$727,923
_______________
TOTAL STATE AGENCIES  
$18,276,383
County Reimbursements for Services  
Aroostook
$2,332,958
Franklin
$1,432,782
Hancock
$164,355
Kennebec
$12,620
Lincoln
$83,837
Oxford
$1,854,047
Penobscot
$1,999,755
Piscataquis
$1,946,775
Somerset
$2,724,299
Washington
$1,589,668
_______________
TOTAL COUNTY SERVICES  
$14,141,096
COUNTY TAX INCREMENT FINANCING DISTRUBUTIONS FROM FUND
Tax Increment Financing Payments
$3,189,868
_______________
TOTAL REQUIREMENTS  
$35,607,347
COMPUTATION OF ASSESSMENT  
Requirements  
$35,607,347
Less Revenue Deductions: 
General Revenue 
Municipal Revenue Sharing
$550,000
Homestead Reimbursement
$300,000
Miscellaneous Revenue
$10,000
Use of Unassigned Fund Balance
$3,699,159
_______________
TOTAL GENERAL REVENUE DEDUCTIONS  
$4,559,159
Education Revenue  
Land Reserved Trust Interest
$110,000
Tuition and School Transportation Charges
$150,000
Special - Teacher Retirement Funding from State
$250,000
_______________
TOTAL EDUCATION REVENUE DEDUCTIONS  
$510,000
_______________
TOTAL REVENUE DEDUCTIONS  
$5,069,159
_______________
TAX ASSESSMENT BEFORE COUNTY TAXES 
AND OVERLAY (Title 36, §1602) 
$30,538,188
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.