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Page 1 - 132LR3053(04)
STATE OF MAINE
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IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-SIX
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H.P. 1499 - L.D. 2222
An Act to Establish Municipal Cost Components for Unorganized Territory
Services to Be Rendered in Fiscal Year 2026-27
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,
Be it enacted by the People of the State of Maine as follows:
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
2026-27 is as follows:
Fiscal Administration - Office of the State Auditor $294,273
Education $16,828,325
Forest Fire Protection $120,000
Human Services - General Assistance $50,000
Property Tax Assessment $1,451,811
Maine Land Use Planning Commission $872,039
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TOTAL STATE AGENCIES $19,616,448
APPROVED
APRIL 13, 2026
BY GOVERNOR
CHAPTER
656
PUBLIC LAW
Page 2 - 132LR3053(04)
County Reimbursements for Services
Aroostook $2,878,848
Franklin $2,577,768
Hancock $219,007
Kennebec $37,375
Lincoln $65,082
Oxford $2,529,750
Penobscot $1,978,614
Piscataquis $2,112,825
Somerset $2,933,989
Washington $1,589,670
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TOTAL COUNTY SERVICES $16,922,928
Unorganized Territories of Washington County Tax Anticipation Note
Repayment
$640,671
COUNTY TAX INCREMENT FINANCING DISTRIBUTIONS FROM FUND
Tax Increment Financing Payments $4,208,306
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TOTAL REQUIREMENTS $41,388,353
COMPUTATION OF ASSESSMENT
Requirements $41,388,353
Less Revenue Deductions:
General Revenue
Municipal Revenue Sharing $600,000
Homestead Reimbursement $350,000
Miscellaneous Revenue $10,000
Use of Unassigned Fund Balance $2,517,668
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TOTAL GENERAL REVENUE DEDUCTIONS $3,477,668
Education Revenue
Land Reserved Trust Interest $110,000
Tuition and School Transportation Charges $150,000
Special - Teacher Retirement Funding from State $341,561
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TOTAL EDUCATION REVENUE DEDUCTIONS $601,561
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TOTAL REVENUE DEDUCTIONS $4,079,229
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TAX ASSESSMENT BEFORE COUNTY TAXES
AND OVERLAY (Title 36, §1602)
$37,309,124
Page 3 - 132LR3053(04)
Sec. 2. Transfer of interest earnings; Office of State Auditor, Unorganized
Territory Education and Services Fund program, Other Special Revenue
Funds. Notwithstanding any provision of law to the contrary, on or before June 30, 2026,
the State Controller shall transfer $640,671 from the interest earnings on the Federal
Expenditures Fund - ARP State Fiscal Recovery Fund to the Office of the State Auditor,
Unorganized Territory Education and Services Fund program, Other Special Revenue
Funds account for a one-time prepayment for reimbursement of services in the unorganized
territories of Washington County. The prepayment must be recovered through the
municipal cost component of the unorganized territories of Washington County on or
before June 30, 2027. Funding recovered for this purpose must be credited to the Federal
Expenditures Fund - ARP State Fiscal Recovery Fund.
Emergency clause. In view of the emergency cited in the preamble, this legislation
takes effect when approved.