Sec. 1. 36 MRSA §652, sub-§1, śL, as enacted by PL 1977, c. 487, is amended to read:

L. Service charges.

(1) The owners of certain institutional and organizational real property, which that is otherwise exempt from state or municipal taxation, may be subject to service charges when these charges are calculated according to the actual cost of providing municipal services to that real property and to the persons who use that property. These services shall include, without limitation:

(a) Fire protection;

(b) Police protection;

(c) Road maintenance and construction, traffic control, snow and ice removal;

(d) Water and sewer service;

(e) Sanitation services; and

(f) Any services other than education and welfare.

(2) The establishment of service charges is not mandatory, but rather is at the discretion of the municipality in which the exempt property is located. The municipal legislative body shall determine those institutions and organizations on which service charges are to be levied by charging for services on any or all of the following classifications of tax exempt real property:

(a) Residential properties currently totally exempt from property taxation, yet used to provide rental income. This classification shall does not include student housing or parsonages. ; and

(b)__All other property currently totally exempt from property taxation other than that owned or occupied by religious institutions or governmental entities.

If a municipality levies service charges in any of the classifications of this subparagraph, that municipality shall levy these service charges to all institutions