Resolve, to Establish the Commission to Study Lowering Property
Maine Legislature, Session 132, LD 1537
Committee: Taxation
Sponsors: NANGLE

Legislative Document
No. 1537
S.P. 621
In Senate, April 8, 2025
Resolve, to Establish the Commission to Study Lowering Property 
Taxes by Revising the State-Municipal Revenue Sharing Program
Reference to the Committee on Taxation suggested and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator NANGLE of Cumberland.
Sec. 1.  Commission established.  Resolved:  That the Commission to Study 
Lowering Property Taxes by Revising the State-Municipal Revenue Sharing Program, 
referred to in this resolve as "the commission," is established.
Sec. 2.  Commission membership.  Resolved:  That, notwithstanding Joint Rule 
353, the commission consists of 13 members as follows:
1.  Two members of the Senate, one representing the party holding the largest number 
of seats in the Legislature and one representing the party holding the 2nd largest number 
of seats in the Legislature, appointed by the President of the Senate;
2.  Three members of the House of Representatives, 2 representing the party holding 
the largest number of seats in the Legislature and one representing the party holding the 
2nd largest number of seats in the Legislature, appointed by the Speaker of the House;
3.  One municipal official from a municipality with a population of under 10,000, 
appointed by the President of the Senate;
4.  One municipal official from a municipality with a population of 10,000 or more, 
appointed by the Speaker of the House;
5.  One member who represents a statewide association of municipalities, appointed by 
the President of the Senate;
6.  One member who represents a county government or a statewide association of 
county commissioners, appointed by the Speaker of the House; 
7.  Two members of the public with relevant expertise in municipal finance, tax policy 
or state-local fiscal relations, one appointed by the President of the Senate and one 
appointed by the Speaker of the House;
8.  The Commissioner of Administrative and Financial Services or the commissioner's 
designee; and
9.  The Treasurer of State or the Treasurer of State's designee. 
Sec. 3.  Chairs.  Resolved:  That the first-named Senate member is the Senate chair 
and the first-named House of Representatives member is the House chair of the 
commission.
Sec. 4.  Appointments; convening of commission.  Resolved:  That all 
appointments must be made no later than 30 days following the effective date of this 
resolve.  The appointing authorities shall notify the Executive Director of the Legislative 
Council once all appointments have been completed.  After appointment of all members, 
the chairs shall call and convene the first meeting of the commission.  If 30 days or more 
after the effective date of this resolve a majority of but not all appointments have been 
made, the chairs may request authority and the Legislative Council may grant authority for 
the commission to meet and conduct its business.
Sec. 5.  Duties.  Resolved:  That the commission shall perform a holistic review of 
the state-municipal revenue sharing system with a focus on equitable distribution and the 
diverse needs of municipalities.  In conducting the review under this section, the 
commission shall analyze existing programs, including the Local Government Fund and 
the Disproportionate Tax Burden Fund, established in the Maine Revised Statutes, Title 
30-A, section 5681, subsection 3 and commonly known as Revenue Sharing I and Revenue 
Sharing II, to identify disparities and shall define and address such issues as 
disproportionate tax burdens.  The commission shall develop recommendations to 
streamline the state-municipal revenue sharing system for fairness and sustainability while 
considering municipal fiscal needs.  
Sec. 6.  Staff assistance.  Resolved:  That, notwithstanding Joint Rule 353, the 
Legislative Council shall provide necessary staffing services to the commission, except that 
Legislative Council staff support is not authorized when the Legislature is in regular or 
special session.
Sec. 7.  Report.  Resolved:  That, no later than December 3, 2025, the commission 
shall submit a report that includes its findings and recommendations, including suggested 
legislation, for presentation to the Joint Standing Committee on Taxation.  The Joint 
Standing Committee on Taxation is authorized to report out legislation related to the report 
to the Second Regular Session of the 132nd Legislature.
SUMMARY
This resolve establishes the Commission to Study Lowering Property Taxes by 
Revising the State-Municipal Revenue Sharing Program, which is directed to perform a 
holistic review of the state-municipal revenue sharing system with a focus on equitable 
distribution and the diverse needs of municipalities.  The commission is required to submit 
a report and suggested legislation by December 3, 2025 to the Joint Standing Committee 
on Taxation, which is authorized to report out legislation based on the report to the Second 
Regular Session of the 132nd Legislature.