LD 2222

APPROVED  CHAPTER
  APRIL 13, 2026  656
  BY GOVERNOR  PUBLIC LAW
  STATE OF MAINE
  _____
  IN THE YEAR OF OUR LORD
  TWO THOUSAND TWENTY-SIX
  _____
  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
  _______________
TOTAL STATE AGENCIES  $19,616,448
  Page 1 - 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
  _______________
TOTAL COUNTY SERVICES  $16,922,928
Unorganized Territories of Washington County Tax Anticipation Note  $640,671
Repayment
COUNTY TAX INCREMENT FINANCING DISTRIBUTIONS FROM FUND
        Tax Increment Financing Payments  $4,208,306
  _______________
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
  _______________
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
  _______________
TOTAL EDUCATION REVENUE DEDUCTIONS  $601,561
  _______________
TOTAL REVENUE DEDUCTIONS  $4,079,229
  _______________
TAX ASSESSMENT BEFORE COUNTY TAXES  $37,309,124
AND OVERLAY (Title 36, §1602)
  Page 2 - 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.
  Page 3 - 132LR3053(04)