An Act to Establish Municipal Cost Components for Unorganized
Maine Legislature, Session 132, LD 1584
Committee: Taxation
Sponsors: CLOUTIER

Legislative Document
No. 1584
H.P. 1042
House of Representatives, April 10, 2025
An Act to Establish Municipal Cost Components for Unorganized 
Territory Services to Be Rendered in Fiscal Year 2025-26
(AFTER DEADLINE)
(EMERGENCY)
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.
ROBERT B. HUNT
Clerk
Presented by Representative CLOUTIER of Lewiston.
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 
2025-26 is as follows:
Fiscal Administration - Office of the State Auditor 
$286,996
Education
$16,289,568
Forest Fire Protection  
$120,000
Human Services - General Assistance  
$55,000
Property Tax Assessment  
$1,389,510
Maine Land Use Planning Commission 
$799,806
_______________
TOTAL STATE AGENCIES  
$18,940,880
County Reimbursements for Services  
Aroostook
$2,480,883
Franklin
$3,029,129
Hancock
$183,366
Kennebec
$20,719
Lincoln
$38,570
Oxford
$2,475,650
Penobscot
$1,938,696
Piscataquis
$2,112,825
Somerset
$2,862,163
Washington
$1,589,670
_______________
TOTAL COUNTY SERVICES  
$16,731,671
COUNTY TAX INCREMENT FINANCING DISTRIBUTIONS FROM FUND
Tax Increment Financing Payments
$3,127,586
_______________
TOTAL REQUIREMENTS  
$38,800,137
COMPUTATION OF ASSESSMENT  
Requirements  
$38,800,137
Less Revenue Deductions: 
General Revenue 
Municipal Revenue Sharing
$580,000
Homestead Reimbursement
$325,000
Miscellaneous Revenue
$10,000
Use of Unassigned Fund Balance
$3,550,317
_______________
TOTAL GENERAL REVENUE DEDUCTIONS  
$4,465,317
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  
$4,975,317
_______________
TAX ASSESSMENT BEFORE COUNTY TAXES 
AND OVERLAY (Title 36, §1602) 
$33,824,820
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.