An Act To Establish Municipal Cost Components for Unorganized Territory Services To Be Rendered in Fiscal Year 2019-20

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,

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 2019-20 is as follows:

Fiscal Administration - Office of the State Auditor				$243,730
Education				12,851,922
Forest Fire Protection				150,000
Human Services - General Assistance				65,000
Property Tax Assessment - Operations				1,470,866
Maine Land Use Planning Commission - Operations				588,000
TOTAL STATE AGENCIES				$15,369,518
County Reimbursements for Services:
	Aroostook			$1,511,803
	Franklin			976,795
	Hancock			239,050
	Kennebec			10,870
	Oxford			1,459,650
	Penobscot			1,125,982
	Piscataquis			1,156,857
	Somerset			1,618,913
	Washington			1,032,529
TOTAL COUNTY SERVICES				$9,132,449
COUNTY TAX INCREMENT FINANCING DISTRIBUTIONS FROM FUND
	Tax Increment Financing Payments			$3,867,519
TOTAL REQUIREMENTS				$28,369,486

COMPUTATION OF ASSESSMENT
Requirements						$28,369,486
Less Revenue Deductions:
	General Revenue
		Municipal Revenue Sharing				$100,000
		Homestead Reimbursement				100,000
		Miscellaneous Revenues				10,000
		Transfer from Fund Balance				350,000
TOTAL GENERAL REVENUE DEDUCTIONS						$560,000
	Educational Revenue
		Land Reserved Trust				$70,000
		Tuition/School Transportation				80,000
		United States Forestry Payment in Lieu of Taxes				5,000
		Special - Teacher Retirement				230,000
TOTAL EDUCATION REVENUE DEDUCTIONS						$385,000
TOTAL REVENUE DEDUCTIONS						$945,000
TAX ASSESSMENT BEFORE COUNTY TAXES and OVERLAY (Title 36 §1602)						$27,424,486

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.