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,

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.