Resolve, to Establish the Commission to Study Lowering Property Taxes by Revising the State-Municipal Revenue Sharing Program

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132nd MAINE LEGISLATURE
FIRST SPECIAL SESSION-2025
Legislative Document No. 1537
S.P. 621 In Senate, April 8, 2025
Resolve, to Establish the Commission to Study Lowering Property
Taxes by Revising the State-Municipal Revenue Sharing Program
Reference to the Committee on Taxation suggested and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator NANGLE of Cumberland.

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1Sec. 1. Commission established. Resolved: That the Commission to Study
2 Lowering Property Taxes by Revising the State-Municipal Revenue Sharing Program,
3 referred to in this resolve as "the commission," is established.
4Sec. 2. Commission membership. Resolved: That, notwithstanding Joint Rule
5 353, the commission consists of 13 members as follows:
6 1. Two members of the Senate, one representing the party holding the largest number
7 of seats in the Legislature and one representing the party holding the 2nd largest number
8 of seats in the Legislature, appointed by the President of the Senate;
9 2. Three members of the House of Representatives, 2 representing the party holding
10 the largest number of seats in the Legislature and one representing the party holding the
11 2nd largest number of seats in the Legislature, appointed by the Speaker of the House;
12 3. One municipal official from a municipality with a population of under 10,000,
13 appointed by the President of the Senate;
14 4. One municipal official from a municipality with a population of 10,000 or more,
15 appointed by the Speaker of the House;
16 5. One member who represents a statewide association of municipalities, appointed by
17 the President of the Senate;
18 6. One member who represents a county government or a statewide association of
19 county commissioners, appointed by the Speaker of the House;
20 7. Two members of the public with relevant expertise in municipal finance, tax policy
21 or state-local fiscal relations, one appointed by the President of the Senate and one
22 appointed by the Speaker of the House;
23 8. The Commissioner of Administrative and Financial Services or the commissioner's
24 designee; and
25 9. The Treasurer of State or the Treasurer of State's designee.
26Sec. 3. Chairs. Resolved: That the first-named Senate member is the Senate chair
27 and the first-named House of Representatives member is the House chair of the
28 commission.
29Sec. 4. Appointments; convening of commission. Resolved: That all
30 appointments must be made no later than 30 days following the effective date of this
31 resolve. The appointing authorities shall notify the Executive Director of the Legislative
32 Council once all appointments have been completed. After appointment of all members,
33 the chairs shall call and convene the first meeting of the commission. If 30 days or more
34 after the effective date of this resolve a majority of but not all appointments have been
35 made, the chairs may request authority and the Legislative Council may grant authority for
36 the commission to meet and conduct its business.
37Sec. 5. Duties. Resolved: That the commission shall perform a holistic review of
38 the state-municipal revenue sharing system with a focus on equitable distribution and the
39 diverse needs of municipalities. In conducting the review under this section, the
40 commission shall analyze existing programs, including the Local Government Fund and
41 the Disproportionate Tax Burden Fund, established in the Maine Revised Statutes, Title
42 30-A, section 5681, subsection 3 and commonly known as Revenue Sharing I and Revenue
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43 Sharing II, to identify disparities and shall define and address such issues as
44 disproportionate tax burdens. The commission shall develop recommendations to
45 streamline the state-municipal revenue sharing system for fairness and sustainability while
46 considering municipal fiscal needs.
5Sec. 6. Staff assistance. Resolved: That, notwithstanding Joint Rule 353, the
6 Legislative Council shall provide necessary staffing services to the commission, except that
7 Legislative Council staff support is not authorized when the Legislature is in regular or
8 special session.
9Sec. 7. Report. Resolved: That, no later than December 3, 2025, the commission
10 shall submit a report that includes its findings and recommendations, including suggested
11 legislation, for presentation to the Joint Standing Committee on Taxation. The Joint
12 Standing Committee on Taxation is authorized to report out legislation related to the report
13 to the Second Regular Session of the 132nd Legislature.
14SUMMARY
15 This resolve establishes the Commission to Study Lowering Property Taxes by
16 Revising the State-Municipal Revenue Sharing Program, which is directed to perform a
17 holistic review of the state-municipal revenue sharing system with a focus on equitable
18 distribution and the diverse needs of municipalities. The commission is required to submit
19 a report and suggested legislation by December 3, 2025 to the Joint Standing Committee
20 on Taxation, which is authorized to report out legislation based on the report to the Second
21 Regular Session of the 132nd Legislature.
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