An Act to Establish Municipal Cost Components for Unorganized
Maine Legislature, Session 132, LD 2222
Committee: Taxation

Legislative Document
No. 2222
H.P. 1499
House of Representatives, February 24, 2026
An Act to Establish Municipal Cost Components for Unorganized 
Territory Services to Be Rendered in Fiscal Year 2026-27
(EMERGENCY)
Reported by Representative SAYRE of Kennebunk 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 
2026-27 is as follows:
Fiscal Administration - Office of the State Auditor 
$294,273
Education
$16,828,325
Forest Fire Protection  
$120,000
Human Services - General Assistance  
$50,000
Property Tax Assessment  
$1,451,811
Maine Land Use Planning Commission 
$872,039
_______________
TOTAL STATE AGENCIES  
$19,616,448
County Reimbursements for Services  
Aroostook
$2,878,848
Franklin
$2,577,768
Hancock
$219,007
Kennebec
$37,375
Lincoln
$65,082
Oxford
$2,529,750
Penobscot
$1,978,614
Piscataquis
$2,112,825
Somerset
$2,933,989
Washington
$1,589,670
_______________
TOTAL COUNTY SERVICES  
$16,922,928
Unorganized Territories of Washington County Tax Anticipation Note 
Repayment
$640,671
COUNTY TAX INCREMENT FINANCING DISTRIBUTIONS FROM FUND
Tax Increment Financing Payments
$4,208,306
_______________
TOTAL REQUIREMENTS  
$41,388,353
COMPUTATION OF ASSESSMENT  
Requirements  
$41,388,353
Less Revenue Deductions: 
General Revenue 
Municipal Revenue Sharing
$600,000
Homestead Reimbursement
$350,000
Miscellaneous Revenue
$10,000
Use of Unassigned Fund Balance
$1,517,668
_______________
TOTAL GENERAL REVENUE DEDUCTIONS  
$2,477,668
Education Revenue  
Land Reserved Trust Interest
$110,000
Tuition and School Transportation Charges
$150,000
Special - Teacher Retirement Funding from State
$341,561
_______________
TOTAL EDUCATION REVENUE DEDUCTIONS  
$601,561
_______________
TOTAL REVENUE DEDUCTIONS  
$3,079,229
_______________
TAX ASSESSMENT BEFORE COUNTY TAXES 
AND OVERLAY (Title 36, §1602) 
$38,309,124
Sec. 2.  Transfer of interest earnings; Office of State Auditor, Unorganized 
Territory Education and Services Fund program, Other Special Revenue 
Funds.  Notwithstanding any provision of law to the contrary, on or before June 30, 2026, 
the State Controller shall transfer $640,671 from the interest earnings on the Federal 
Expenditures Fund - ARP State Fiscal Recovery Fund to the Office of the State Auditor, 
Unorganized Territory Education and Services Fund program, Other Special Revenue 
Funds account for a one-time prepayment for reimbursement of services in the unorganized 
territories of Washington County.  The prepayment must be recovered through the 
municipal cost component of the unorganized territories of Washington County on or 
before June 30, 2027. Funding recovered for this purpose must be credited to the Federal 
Expenditures Fund - ARP State Fiscal Recovery Fund.
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.  The 
bill also provides for a one-time prepayment in fiscal year 2025-26 to the unorganized 
territories of Washington County and requires recovery of the prepayment through the 
municipal cost component on or before June 30, 2027.