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An Act To Establish Municipal Cost Components for Unorganized Territory Services To Be Rendered in Fiscal Year 2020-21
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 2020-21 is as follows:

Fiscal Administration - Office of the State Auditor			$245,718	
					
Education			12,923,626	
					
Forest Fire Protection			150,000	
					
Human Services - General Assistance			65,000	
					
Property Tax Assessment - Operations			1,175,334	
					
Maine Land Use Planning Commission - Operations			599,144	
					
TOTAL STATE AGENCIES			$15,158,822	
					
County Reimbursements for Services:	
					
	Aroostook			$1,660,229	
	Franklin			1,178,763	
	Hancock			236,850	
	Kennebec			12,125	
	Oxford			1,396,537	
	Penobscot			1,597,454	
	Piscataquis			1,347,370	
	Somerset			1,828,286	
	Washington			1,348,371	
					
TOTAL COUNTY SERVICES		$10,605,985	
					
COUNTY TAX INCREMENT FINANCING DISTRIBUTIONS FROM FUND			

	Tax Increment Financing Payments			$3,721,137	
					
TOTAL REQUIREMENTS		$29,485,944	

COMPUTATION OF ASSESSMENT	
							
Requirements				$29,485,944	
							
Less Revenue Deductions:					
	General Revenue					
		State Revenue Sharing	$100,000	
		Miscellaneous Revenues	10,000	
		Transfer from Fund Balance	819,663	
							
TOTAL GENERAL REVENUE DEDUCTIONS		$929,663	
							
	Educational Revenue					
		Land Reserve Trust Interest	$80,000	
		Tuition/Travel	150,000	
		Special - Teacher Retirement	230,000	
							
TOTAL EDUCATION REVENUE DEDUCTIONS		$460,000	
							
TOTAL REVENUE DEDUCTIONS		$1,389,663	
							
TAX ASSESSMENT BEFORE COUNTY TAXES and OVERLAY (Title 36 §1602)		$28,096,281	
 
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.
FISCAL NOTE REQUIRED
(See attached)