125th MAINE LEGISLATURE
		LD 1081		LR 1012(02)
	An Act To Provide a Property Tax Exemption for Family Burying Grounds
	Fiscal Note for Bill as Amended by Committee Amendment "A"
	Committee: Taxation
	Fiscal Note Required: Yes
Preliminary Fiscal Impact Statement
State Mandate - Unfunded
			FY 2011-12	FY 2012-13	Projections  FY 2013-14	Projections  FY 2014-15
Net Cost (Savings)
	General Fund		$0	$0	$8,920	$8,920
Appropriations/Allocations
	General Fund		$0	$0	$8,920	$8,920
State Mandates
	Required Activity				Unit Affected	Local Cost
	Municipalities are required to administer a new property tax exemption for family burying grounds of 0.25 acres or less for property tax years beginning on or after April 1, 2012 when human remains are known to be buried there and when the burying grounds are not located within shoreland areas.  Municipal activities include review and determination of eligible properties and recordkeeping and administrative duties.				Municipality	Insignificant statewide
	The required local activities in this bill may represent a State mandate pursuant to the Constitution of Maine.  Unless General Fund appropriations are provided to fund at least 90% of the additional costs or a Mandate Preamble is amended to the bill and two-thirds of the members of each House vote to exempt this mandate from the funding requirement, municipalities may not be required to implement these changes.
Fiscal Detail and Notes
	The state is required to reimburse municipalities for 50% of the property tax revenue lost to municipalities for property tax exemptions.  Maine Revenue Services will require an annual General Fund appropriation of $8,920 beginning in fiscal year 2013-14 for the estimated amount of reimbursement requested by municipalities for exemption of family burying grounds for tax years beginning on or after April 1, 2012.  This fiscal note assumes that municipalities will actually seek reimbursement for 30% of the amount eligible for reimbursement.
	Reimbursement for lost property tax revenue does not address the mandated activites.