An Act to Amend the Laws Regarding Adjustments for Sudden and Severe Disruption of Municipal Valuation (AFTER DEADLINE)
Maine Legislature, Session 131, LD 2006
Committee: Taxation
Sponsors: KEIM, DILL, TIPPING, LYMAN
Amends: 30-A MRSA §5681

Legislative Document
No. 2006
S.P. 828
In Senate, June 1, 2023
An Act to Amend the Laws Regarding Adjustments for Sudden and 
Severe Disruption of Municipal Valuation
(AFTER DEADLINE)
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 KEIM of Oxford.
Cosponsored by Representative DILL of Old Town and
Senator: TIPPING of Penobscot, Representative: LYMAN of Livermore Falls.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  30-A MRSA §5681, sub-§2, ¶B, as amended by PL 2007, c. 662, §1, is 
further amended to read:
B.  "Property tax burden" means the total real and personal property taxes assessed in 
the municipal fiscal year pertaining to the latest state valuation, except the taxes 
assessed on captured value within a tax increment financing district, divided by the 
latest state valuation certified to the Secretary of State. In the case of a municipality 
that qualifies for an adjustment for sudden and severe disruption of valuation under 
Title 36, section 208-A, the amount of money that municipality uses from undesignated 
fund balances in the municipal fiscal year must be added to the total real and personal 
property taxes assessed in each fiscal year that municipality qualifies for an adjustment 
in the determination of the property tax burden.
Sec. 2.  30-A MRSA §5681, sub-§2, ¶E, as amended by PL 2011, c. 656, §1, is 
further amended to read:
E.  "Disproportionate tax burden" means the total real and personal property taxes 
assessed in the municipal fiscal year pertaining to the latest state valuation, except the 
taxes assessed on captured value within a tax increment financing district, divided by 
the latest state valuation certified to the Secretary of State and reduced by .01. In the 
case of a municipality that qualifies for an adjustment for sudden and severe disruption 
of valuation under Title 36, section 208-A, the amount of money that municipality uses 
from undesignated fund balances in the municipal fiscal year must be added to the total 
real and personal property taxes assessed in each fiscal year that municipality qualifies 
for an adjustment in the determination of the property tax burden. Beginning on July 
1, 2013 and each July 1st thereafter, if the total revenue-sharing distribution as 
calculated by subsection 5 is distributed to the municipalities without transfer or 
reduction, the reduction factor must be increased by either .0005 or the percentage 
increase necessary to equal the statewide average property tax rate, whichever increase 
is smaller, until the fiscal year when the percentage reduction factor reaches the 
statewide average property tax rate.
SUMMARY
This bill provides that the amount of money that a municipality that qualifies for an 
adjustment for sudden and severe disruption of valuation uses from undesignated fund 
balances does not reduce the amount of money that municipality receives in state-municipal 
revenue sharing.