www.eliotcutler.

com/taxes

PROPERTY TAX RELIEF
20-40% Property Tax Cuts for Maine Residents
$100 Million Increase in State Funding for Towns and Cities
$75 Million Increase in State Education Funding
$10 Million Increase in Branding and Marketing Maine

Maine’s tax system, which has been described as “some combination of imbalanced, burdensome,
unfair, uncompetitive, complex, archaic, and volatile,” badly needs a reboot. Maine people suffer
because the tax system we have is neither smart nor fair.
Nowhere are these deficiencies more evident than in property taxes.
The property tax is Maine’s most regressive tax and most highly stressed revenue source. It is the
only tax that local officials can use to raise revenues that pay for local services like education,
police and fire protection, and the maintenance, repair and plowing of roads and streets. When the
state cuts back on revenue sharing or fails to meet its education funding commitments, or when a
tough winter blows out the public works budget, Maine towns and cities get squeezed and
property taxpayers take the hit.
Property taxes increasingly place a disproportionate burden on particularly vulnerable groups of
Mainers. Today, some 28 percent of Maine households pay more than 6 percent of their income in
property taxes; 11 percent of Maine households pay more than 10 percent of their income; and 3
percent of them pay more than 20 percent of their income. Seniors on fixed incomes, students in
underfunded schools, farmers who are pushed off their land and fishermen who are driven from
the shore are all among the casualties of Maine’s growing dependence on property taxes.
Tax reform should start where relief is most urgently needed. The structural reform in this plan
would release Maine residents from the choking grip of outmoded and unfair property taxes;
unburden Maine cities and towns; free funds for investment in education and tourism promotion;

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and fuel new growth and job creation in the Maine economy.
The principle features of the Property Tax Relief plan include:





Improved tax fairness for low and middle income Mainers.
Exported tax burdens target benefits to Maine residents.
Economic stimulus from more discretionary dollars in Mainers’ pockets and better marketing.
Increased state funding for education.
Funding for towns and cities is increased and more certain.
Municipalities rewarded for more collaboration.

Meaningful tax reform is hard work and not without political risk. By tackling Maine’s most
onerous and regressive tax first, the Cutler Administration will demonstrate the value of political
independence; will show that tax reform can be accomplished and will stimulate economic activity
in Maine; and will set the stage for further reforms that can make Maine’s entire tax system smart,
efficient and fair to all Maine people.

WHAT IT DOES
More than a third of Maine homeowners with incomes under $40,000 pay more than 10 percent
of their income in property taxes. This is an unfair burden. This plan takes a serious approach to
property tax relief and fairness while providing more support for the municipal and educational
services delivered by Maine’s local governments.

1. Property Tax Relief. The centerpiece of the Property Tax Relief plan is an increase
in the homestead exemption that would lower property taxes by 20 to 40 percent for the average
Maine homeowner. The homestead exemption would increase from $10,000 to $50,000, up to
50% of the assessed value of a Maine resident’s primary residence. No matter the homestead
value, the minimum exemption would never be less than $12,000.
Just about every Maine resident would get significant property tax relief under this reform, with
more substantial reductions in the case of homesteads valued closer to or less than the median
value. Compared with traditional revenue sharing, which provides 10 times as much tax relief (in
dollar terms) to a $1 million home as it does to a $100,000 home, this plan would target relief to
those who need it the most.
For example, for a home worth $171,600, the median value in Maine, property taxes would be
imposed on only $121,600 of that value. Depending upon the location of the home, the owner’s
annual tax savings under the Property Tax Relief Plan would range from about $400 in lower tax

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rate communities to over $700 in higher tax rate communities (See Table 1). In some
communities, tax relief would approach $1,000.
The percentage reduction for higher valued homes would be less than it is for lower valued homes.
For example, the estimated property tax on a $400,000 home in South Portland would drop from
$6513 to $6090, a savings of 6 percent. The estimated property tax on a $750,000 South Portland
home would drop by 1 percent, from $12,358 to $12,180.
Here are examples of how the Property Tax Relief plan would affect property taxes on homes in
various Maine communities:






Estimated property taxes on a $125,000 home in Lewiston would drop $875 from $3065 to
$2190, or by 29 percent.
Estimated property taxes on a $90,000 home in Caribou would drop $675 from $1640 to $965,
or by 41 percent.
Estimated property taxes on a $160,000 home in Brewer would drop $740 from $3138 to
$2398, or by 24 percent.
Estimated property taxes on a $220,000 home in South Portland would drop $549 from $3507
to $2958, or by 16 percent.
Estimated property taxes on a $55,000 home in Millinocket would drop $499 from $1348 to
$849, or by 37 percent.
Estimated property taxes on a $150,000 home in Sanford would drop $744 from $2968 to
$2224, or by 25 percent.
Estimated property taxes on a $135,000 home in Belfast would drop $682 from $2621 to
$1939, or by 26 percent.

The expanded homestead exemption would be simple to administer, as it already is being done on a
smaller scale.

2. Revenue Rebates for Towns and Cities. Coupled with the increased
homestead exemption in the Property Tax Relief plan would be new Revenue Rebates for Towns
and Cities that would increase state financial assistance to $185 million from $85 million in
FY2015 (including revenue sharing and current homestead reimbursements).
Funds distributed through traditional revenue sharing are widely diffused and poorly targeted.
For example, a considerable portion of the tax relief associated with traditional revenue sharing
benefits non-resident property owners and resident owners of very expensive homes.
The new Revenue Rebates plan would better target benefits to Maine residents, particularly those
who own more modest homes.

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In place of Maine’s traditional revenue sharing, Revenue Rebates would reimburse towns and
cities for most of the lost revenue from the enlarged homestead exemption. Communities with
low property values per capita, or with the highest property tax rates on their residents, would be
95 percent reimbursed for the lost revenues (estimated cost: $115 million). Communities with
very high property values per capita and very low existing tax rates would be reimbursed for 50
percent of lost revenues (estimated cost: $59 million). Most communities’ rebates would fall
somewhere between 50 and 95 percent.
The plan would result in small increases in the property tax rate in most communities. The increase
averages about .56 mil, or $0.56 per $1000 of property value.



The impact of the slight mil rate increase would be more than offset for the typical Maine
homeowner by the Property Tax Relief and is fully accounted for in the property tax estimates
for individual Maine residents that are set out by municipality in the calculator at
www.eliotcutler.com/PropertyTaxRelief and for median home values in the Table 2.
Notwithstanding the small increase in mil rates, most Maine resident homeowners would see
property tax cuts of between 20 and 40 percent on their primary residences.
Non-residents would see modest property tax increases, as would some commercial taxpayers.
The amount of revenues that would need to be restored through tax increases is highly
concentrated in those communities with a larger tax base from which to make up the
difference. Even in those communities, however, resident taxpayers would be much better off than
they would be without the new program.

3. Collaboration Rewards. Maine taxpayers know that their local governments can provide
services more efficiently by collaborating with each other, but they don’t want the state telling
them where and how to do it.
A voluntary Collaboration Rewards plan would make available bonus Revenue Rebates for towns
and cities that establish an approved regional service delivery plan and timetable. Collaboration
Rewards would make available to those municipalities additional Revenue Rebates of up to 5
percent of their lost revenues from the Property Tax Relief plan (estimated cost: $11 million).1
These supplemental reimbursements would be distributed among municipalities that
demonstrate progress in achieving the objectives of their regional service delivery plan.

4. Small Business and Farm Fairness Adjustment. Small businesses and farms are the
backbone of the Maine economy, and many are struggling with rising property taxes.
A new Small Business and Farm Fairness Adjustment would shield smaller businesses and farms
1

Calculator at www.eliotcutler.com/PropertyTaxRelief assumes that each municipality would
participate in the Collaboration Rewards plan

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against the small rate increases that could result from the expanded homestead exemption.

If property taxes exceed 6 percent of the net income of a small business or farm, the Fairness
Adjustment would reimburse $1.00 per $1000 of valuation up to $2 million of property value,
paralleling the eligibility rules for the existing individual property tax fairness credit. Here are
three illustrations of how the Fairness Adjustment would work:

Family Farm in Fort Fairfield. The enlarged homestead exemption would increase the tax
rate in Fort Fairfield from $23.00 to $23.86 per $1000 (see Appendix). If the owner of a
$450,000 family farm doesn't participate in the existing farmland program nor claim the new
homestead exemption, the farm would face a tax increase of $387. As long as the total property
taxes of the business would be more than 6 percent of its net income, the owner would be
eligible for a Fairness Adjustment of $450, fully making up for the tax increase.
Auto Repair Shop in Skowhegan. The enlarged homestead exemption would increase the
tax rate in Skowhegan from $16.40 to $17.07 per $1000. The owner of a $650,000 auto repair
shop would see her property taxes go up by $436. As long as the total property taxes of the
business would be more than 6 percent of the net income of the business, the owner would be
eligible for a Fairness Adjustment of $650, more than offsetting the tax increase.
Apartment Building in Bangor. The enlarged homestead exemption would increase the tax
rate in Bangor from $20.80 to $21.77 per $1000. The owner of a six-unit $325,000 apartment
building would see an increase in property taxes of $315. As long as the total property taxes of
the business would be more than 6 percent of its net income, the owner would be eligible for a
Fairness Adjustment of $325, fully mitigating the tax increase.

5. Education Challenge Fund. A new $75 million Education Challenge Fund will increase the
state’s share of education funding, bringing it closer to the 55 percent contribution required by
law but never met, providing additional assistance to local schools, and further reducing the
burdens imposed on local property taxpayers. (Additional details on this Fund and education
funding in general will be described in an education reform initiative to be presented later this
spring.)

6. Marketing Maine Trust Fund. Growing Maine jobs and incomes will require an expansion of
Maine's export markets, where the tourist experience is Maine's biggest and most economically
significant export. Maine is a mythic state, but our brand is largely undeveloped and our
marketing has been chronically underfunded.
In order to develop an umbrella brand for Maine that will last for decades, either 33 percent of the
incremental revenues from a permanent 8 percent tax on meals and lodging or $10 million
annually from a 6 percent sales tax (see below) would be reserved for a Marketing Maine Trust

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Fund, effectively doubling Maine’s annual expenditures for promoting and marketing the state.

PAYING FOR THE PLAN
These structural reforms in Maine’s tax system should be revenue neutral, and the Cutler
Administration will present two options to the Legislature for achieving revenue neutrality. The
Cutler Administration will work closely with the Legislature to determine which plan, or other
possible alternatives, would work best for Maine.

Option 12
Multiple components together would raise an estimated $180 million to pay for the reforms.
Though more complicated, this option is designed to maximize the export of Maine’s property and
sales tax burdens; it would draw more revenues from the millions of non-residents who spend
time in the state.



Adopt a seasonal sales tax rate of 7 percent from May 1 through October 30, excluding auto
sales and building materials, and a rate of 5 percent during the rest of the year. (Estimated
additional revenue: $90 million)
Make permanent the current 8 percent sales tax on meals and lodging, with one-third of
revenues reserved for the Marketing Maine Trust Fund. (Estimated additional revenue: $30
million)
Extend the sales tax base to include amusement and recreational services, such as golf, skiing,
bowling, theatre tickets and amusement parks. (Estimated additional revenue: $20 million)
Collect sales tax for online purchases by joining with other states in the streamlined sales tax
compact. (Estimated additional revenue: $20 million)
Increase real estate transfer tax from 0.44 to 1.00 %. The tax would be offset by a 50% tax
credit on the first $200,000 of the sales price of homes used as primary residences. (Estimated
additional revenue: $20 million)

Option 2
This option would adopt a straightforward one percent increase in the sales tax rate – on the
existing base plus online purchases – from 5 to 6 percent. It would affect residents and nonresidents the same year round. (Estimated additional revenue: $180 million)

2

Both Option 1 and Option 2 include $15 million in savings from the current individual property Tax
Fairness Credit.

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PRELIMINARY IMPACT ANALYSIS
Property Tax Reform Plan
Prepared for Cutler for Maine
April 10, 2014

Richard Woodbury
174 Oakwood Drive
Yarmouth, ME 04096
dickwoodbury1@gmail.com
207-847-9300

TABLE 1
IMPACT OF REFORM
BY HOME VALUE AND TAX RATE
Low Rate Municipality

Middle Rate Municipality

The one-third of homeowners with the lowest
property tax rates pay an average tax rate of 11.77
mils. Though their average rate would rise to 12.16
mils, a typical homeowner in these communities
would save about $400 in property taxes.

High Rate Municipality

The one-third of homeowners with mid-range tax
rates pay an average tax rate of 15.87 mils. Though
their average rate would rise to 16.47 mils, a typical
homeowner in these communities would save about
$550 in property taxes.

The one-third of homeowners with the highest
property tax rates pay an average tax rate of 20.52
mils. Though their average rate would rise to 21.33
mils, a typical homeowner in these communities
would save as much as $700 in property taxes.

Impact on Property Taxes

Impact on Property Taxes
Now

Plan

Savings

Impact on Property Taxes

Home Value

Now

Plan

Savings

Percent

$50,000

$471

$304

-$167

-35%

$635

$412

-$223

-35%

$821

$533

-$288

-35%

$75,000

$765

$456

-$309

-40%

$1,032

$618

-$414

-40%

$1,334

$800

-$534

-40%

$100,000

$1,059

$608

-$451

-43%

$1,428

$824

-$605

-42%

$1,847

$1,067

-$780

-42%

$125,000

$1,354

$912

-$442

-33%

$1,825

$1,235

-$590

-32%

$2,360

$1,600

-$760

-32%

$150,000

$1,648

$1,216

-$432

-26%

$2,222

$1,647

-$575

-26%

$2,873

$2,133

-$740

-26%

$171,600

$1,902

$1,479

-$423

-22%

$2,565

$2,003

-$562

-22%

$3,316

$2,594

-$722

-22%

$175,000

$1,942

$1,520

-$422

-22%

$2,619

$2,059

-$560

-21%

$3,386

$2,666

-$720

-21%

$200,000

$2,236

$1,824

-$412

-18%

$3,015

$2,471

-$545

-18%

$3,899

$3,200

-$699

-18%

$250,000

$2,825

$2,432

-$393

-14%

$3,809

$3,294

-$515

-14%

$4,925

$4,266

-$659

-13%

$300,000

$3,413

$3,040

-$373

-11%

$4,602

$4,118

-$485

-11%

$5,951

$5,333

-$618

-10%

$500,000

$5,767

$5,472

-$295

-5%

$7,776

$7,412

-$365

-5%

$10,055

$9,599

-$456

-5%

The median value of a home in Maine is about $171,600 (source: www.city-data.com).
Additional information on the data, methodology, and reported impacts is provided at the end of the report.

Percent

Now

Plan

Savings

Percent

TABLE 2
IMPACT OF REFORM
BY MUNICIPALITY
This table estimates the impact of Eliot Cutler’s property tax reform proposal on municipal aid, tax rates, and property tax amounts for a median-valued home in every
Maine community that has at least 200 homesteads. Additional information on the data, methodology, and reported impacts is provided at the end of the report.

MUNICIPALITY
ABBOT
ACTON
ADDISON
ALBION
ALFRED
ALNA
ALTON
ANDOVER
ANSON
APPLETON
ARUNDEL
ASHLAND
ATHENS
AUBURN
AUGUSTA
BAILEYVILLE
BALDWIN
BANGOR
BAR HARBOR
BATH
BELFAST
BELGRADE
BELMONT
BENTON
BERWICK
BETHEL
BIDDEFORD

Municipal Aid
Now
Plan
$36,290
$124,278
$68,091
$120,945
$173,066
$61,885
$35,857
$43,883
$240,901
$103,769
$224,509
$171,594
$63,577
$2,162,769
$1,526,389
$145,793
$75,769
$2,806,175
$178,384
$744,079
$488,168
$140,092
$36,429
$120,507
$499,563
$120,103
$1,496,170

$94,329
$255,341
$194,804
$387,321
$423,375
$205,125
$91,312
$139,340
$547,260
$355,596
$439,317
$304,972
$145,604
$4,187,337
$2,431,941
$247,532
$106,935
$4,408,907
$266,700
$1,458,305
$1,072,283
$263,038
$115,855
$451,857
$904,311
$192,017
$2,136,732

Tax Rate
Now
Plan
12.65
11.10
12.50
14.50
13.75
22.65
9.75
14.50
19.60
16.65
14.50
23.25
17.60
20.43
18.15
21.70
11.50
20.80
10.01
19.64
20.80
11.95
13.80
13.10
16.05
12.30
17.53

13.05
11.53
12.82
14.77
14.27
23.21
10.03
14.72
20.35
16.90
15.26
24.34
18.02
21.41
19.19
22.23
12.22
21.77
10.22
20.26
21.54
12.41
13.99
13.19
16.96
12.80
18.29

Median
Home
$108,497
$261,345
$106,807
$143,380
$194,087
$167,843
$119,743
$116,875
$77,055
$164,871
$234,856
$71,378
$86,182
$160,012
$135,520
$87,611
$166,997
$148,317
$239,715
$168,491
$134,239
$181,092
$105,944
$145,930
$206,263
$182,170
$224,215

Now

Impact on Taxes
Plan
Change

$1,246
$2,779
$1,210
$1,934
$2,531
$3,611
$1,070
$1,571
$1,314
$2,579
$3,260
$1,455
$1,341
$3,065
$2,278
$1,699
$1,805
$2,877
$2,299
$3,113
$2,605
$2,045
$1,352
$1,781
$3,139
$2,118
$3,755

$763
$2,379
$728
$1,379
$2,056
$2,921
$700
$1,095
$784
$1,942
$2,822
$869
$777
$2,355
$1,641
$974
$1,429
$2,140
$1,939
$2,401
$1,923
$1,627
$923
$1,265
$2,591
$1,692
$3,187

-39%
-14%
-40%
-29%
-19%
-19%
-35%
-30%
-40%
-25%
-13%
-40%
-42%
-23%
-28%
-43%
-21%
-26%
-16%
-23%
-26%
-20%
-32%
-29%
-17%
-20%
-15%

MUNICIPALITY
BINGHAM
BLAINE
BLUE HILL
BOOTHBAY
BOOTHBAY HARBOR
BOWDOIN
BOWDOINHAM
BRADFORD
BRADLEY
BREMEN
BREWER
BRIDGTON
BRISTOL
BROOKLIN
BROOKS
BROOKSVILLE
BROWNFIELD
BROWNVILLE
BRUNSWICK
BUCKFIELD
BUCKSPORT
BURNHAM
BUXTON
CALAIS
CAMDEN
CANAAN
CANTON
CAPE ELIZABETH
CARIBOU
CARMEL
CASCO
CASTINE
CHARLESTON
CHELSEA
CHERRYFIELD
CHESTERVILLE
CHINA

Municipal Aid
Now
Plan
$92,793
$65,216
$74,607
$94,837
$64,989
$147,991
$195,415
$88,305
$88,204
$33,252
$812,272
$299,794
$63,050
$19,497
$66,130
$18,515
$93,221
$112,389
$1,471,672
$176,927
$247,148
$81,103
$376,211
$321,674
$257,204
$150,426
$87,503
$644,954
$814,731
$170,159
$206,086
$42,373
$77,247
$205,370
$82,250
$71,943
$244,090

$198,135
$155,829
$135,464
$181,789
$105,218
$374,347
$552,700
$258,320
$175,869
$72,266
$1,748,853
$529,038
$116,098
$35,565
$192,293
$28,839
$209,811
$239,067
$2,880,874
$538,504
$366,573
$240,874
$803,728
$682,793
$403,636
$368,724
$233,129
$1,250,312
$1,665,367
$458,194
$317,656
$53,663
$186,555
$659,500
$237,369
$216,079
$775,017

Tax Rate
Now
Plan
20.20
22.50
8.40
8.40
10.95
13.00
15.40
18.70
13.50
10.70
20.92
13.53
7.70
6.60
16.50
4.80
13.90
18.30
26.54
21.30
13.56
16.56
12.50
25.30
14.04
16.20
21.20
16.28
20.50
13.65
14.25
9.30
13.69
18.40
19.30
15.60
14.10

20.78
23.39
8.61
8.58
11.14
13.46
15.82
19.14
14.06
11.09
21.80
14.04
7.84
6.70
16.79
4.86
14.52
19.13
27.74
21.75
14.10
16.77
13.12
26.23
14.44
16.75
21.73
16.87
21.45
14.01
14.83
9.52
14.15
18.79
19.55
15.88
14.39

Median
Home
$66,949
$64,523
$281,464
$247,220
$184,873
$162,846
$194,242
$126,818
$130,886
$242,655
$166,087
$199,505
$182,560
$202,532
$134,510
$237,082
$152,855
$81,579
$136,528
$140,815
$113,687
$115,963
$217,105
$88,991
$267,991
$111,129
$103,474
$339,247
$91,041
$143,798
$194,528
$435,283
$126,818
$147,752
$104,809
$92,840
$179,817

Now

Impact on Taxes
Plan
Change

$1,150
$1,265
$2,280
$1,993
$1,932
$1,987
$2,837
$2,184
$1,632
$2,489
$3,265
$2,550
$1,339
$1,275
$2,054
$1,090
$1,986
$1,310
$3,438
$2,786
$1,406
$1,755
$2,589
$2,009
$3,622
$1,638
$1,982
$5,360
$1,661
$1,826
$2,630
$3,955
$1,599
$2,535
$1,830
$1,319
$2,394

$695
$754
$1,993
$1,693
$1,591
$1,519
$2,282
$1,471
$1,137
$2,136
$2,531
$2,029
$1,095
$1,043
$1,419
$910
$1,494
$780
$2,816
$1,975
$898
$1,106
$2,193
$1,167
$3,147
$1,024
$1,162
$4,878
$976
$1,314
$2,144
$3,666
$1,087
$1,836
$1,071
$815
$1,868

-40%
-40%
-13%
-15%
-18%
-24%
-20%
-33%
-30%
-14%
-22%
-20%
-18%
-18%
-31%
-17%
-25%
-40%
-18%
-29%
-36%
-37%
-15%
-42%
-13%
-37%
-41%
-9%
-41%
-28%
-18%
-7%
-32%
-28%
-41%
-38%
-22%

MUNICIPALITY
CLIFTON
CLINTON
CORINNA
CORINTH
CORNISH
CORNVILLE
CUMBERLAND
CUSHING
DAMARISCOTTA
DAYTON
DEDHAM
DEER ISLE
DENMARK
DETROIT
DEXTER
DIXFIELD
DIXMONT
DOVER-FOXCROFT
DRESDEN
DURHAM
EAGLE LAKE
EAST MACHIAS
EAST MILLINOCKET
EASTON
EASTPORT
EDDINGTON
EDGECOMB
ELIOT
ELLSWORTH
EMBDEN
ENFIELD
ETNA
EXETER
FAIRFIELD
FALMOUTH
FARMINGDALE
FARMINGTON

Municipal Aid
Now
Plan
$45,636
$222,400
$163,213
$145,413
$76,542
$74,933
$582,622
$75,733
$139,516
$140,091
$96,553
$63,807
$51,716
$55,484
$287,458
$262,565
$55,104
$328,606
$91,623
$212,254
$57,284
$95,251
$206,271
$51,253
$155,104
$141,835
$62,870
$339,063
$512,926
$55,335
$121,607
$80,124
$72,375
$647,500
$657,657
$153,330
$494,118

$92,641
$609,414
$416,413
$483,939
$108,993
$193,061
$1,126,145
$110,277
$236,220
$354,067
$194,247
$164,781
$75,829
$125,093
$588,857
$636,864
$183,473
$725,689
$294,969
$582,913
$115,662
$280,196
$366,272
$64,663
$393,354
$561,066
$102,364
$535,079
$871,889
$97,011
$247,203
$235,241
$205,928
$1,534,385
$1,117,947
$471,004
$983,932

Tax Rate
Now
Plan
12.60
17.00
17.00
13.90
12.50
17.00
17.00
11.00
15.10
18.47
15.43
22.82
8.98
13.67
15.40
19.30
11.00
17.65
15.00
14.95
13.90
15.75
21.93
16.00
23.00
18.10
13.15
13.17
16.05
12.46
16.00
16.50
15.00
20.25
14.12
13.20
15.75

13.19
17.42
17.59
14.15
13.31
17.43
17.66
11.42
15.77
19.26
16.22
23.58
9.27
14.12
16.01
19.95
11.15
18.21
15.28
15.51
14.44
16.10
22.74
16.41
23.52
18.19
13.67
13.81
16.74
12.92
16.56
16.95
15.32
20.99
14.63
13.44
16.53

Median
Home
$142,560
$88,484
$113,588
$134,247
$192,917
$111,389
$340,152
$181,322
$252,137
$219,375
$190,425
$117,515
$187,754
$93,958
$96,396
$114,582
$153,119
$118,352
$148,543
$223,351
$109,701
$114,184
$64,132
$45,314
$117,769
$150,342
$218,358
$289,668
$167,713
$121,821
$121,335
$126,641
$114,437
$87,063
$397,207
$149,743
$194,920

Now

Impact on Taxes
Plan
Change

$1,670
$1,334
$1,769
$1,727
$2,286
$1,741
$5,613
$1,885
$3,656
$3,889
$2,784
$2,552
$1,596
$1,148
$1,330
$1,999
$1,563
$1,912
$2,093
$3,190
$1,386
$1,641
$1,187
$626
$2,479
$2,540
$2,748
$3,683
$2,531
$1,393
$1,781
$1,925
$1,567
$1,561
$5,467
$1,845
$2,912

$1,221
$771
$1,163
$1,192
$1,902
$1,157
$5,125
$1,500
$3,189
$3,378
$2,277
$2,099
$1,276
$663
$772
$1,189
$1,094
$1,245
$1,583
$2,688
$862
$1,034
$729
$372
$1,594
$1,826
$2,343
$3,309
$1,971
$928
$1,182
$1,299
$987
$914
$5,080
$1,341
$2,395

-27%
-42%
-34%
-31%
-17%
-34%
-9%
-20%
-13%
-13%
-18%
-18%
-20%
-42%
-42%
-41%
-30%
-35%
-24%
-16%
-38%
-37%
-39%
-41%
-36%
-28%
-15%
-10%
-22%
-33%
-34%
-32%
-37%
-41%
-7%
-27%
-18%

MUNICIPALITY
FAYETTE
FORT FAIRFIELD
FORT KENT
FRANKFORT
FRANKLIN
FREEDOM
FREEPORT
FRENCHVILLE
FRIENDSHIP
FRYEBURG
GARDINER
GARLAND
GEORGETOWN
GLENBURN
GORHAM
GOULDSBORO
GRAY
GREENBUSH
GREENE
GREENVILLE
GREENWOOD
GUILFORD
HALLOWELL
HAMPDEN
HANCOCK
HARMONY
HARPSWELL
HARRINGTON
HARRISON
HARTFORD
HARTLAND
HEBRON
HERMON
HIRAM
HODGDON
HOLDEN
HOLLIS

Municipal Aid
Now
Plan
$70,018
$360,403
$293,745
$67,397
$55,350
$55,362
$505,924
$97,756
$43,514
$223,352
$549,283
$72,837
$28,905
$394,570
$1,051,555
$58,209
$452,411
$150,728
$256,061
$105,943
$45,611
$93,032
$156,484
$537,693
$92,444
$47,648
$109,302
$65,729
$118,359
$86,549
$168,001
$86,610
$263,140
$93,613
$84,931
$203,366
$165,135

$148,762
$760,503
$660,257
$190,272
$114,420
$174,995
$886,846
$277,701
$95,039
$315,034
$1,026,377
$197,986
$47,936
$1,090,337
$1,952,513
$108,097
$976,204
$325,057
$624,701
$197,919
$75,163
$180,477
$251,748
$1,474,014
$157,752
$114,027
$220,094
$133,369
$192,695
$275,737
$365,471
$242,565
$823,660
$214,493
$236,647
$596,113
$309,210

Tax Rate
Now
Plan
13.75
23.00
17.35
13.55
9.70
17.90
15.85
20.50
9.80
15.80
19.90
14.60
7.10
18.80
17.30
7.95
17.20
22.90
13.30
15.10
11.65
13.65
17.10
16.65
9.95
21.30
5.78
15.00
10.70
17.50
24.10
12.70
11.91
13.89
20.10
15.60
11.00

14.41
23.86
17.92
13.80
10.10
18.14
16.41
21.02
10.15
16.60
20.96
15.07
7.21
19.38
18.29
8.20
18.04
24.10
13.78
15.69
12.11
14.13
17.94
17.23
10.39
21.92
5.90
15.54
11.07
17.89
24.88
13.06
12.18
14.52
20.59
16.06
11.58

Median
Home
$163,238
$78,414
$111,520
$117,523
$146,232
$126,940
$211,485
$98,215
$174,706
$158,871
$153,603
$105,562
$264,969
$156,002
$207,804
$170,699
$187,519
$102,056
$172,411
$129,040
$145,352
$80,359
$179,508
$165,789
$163,682
$45,602
$284,185
$112,198
$194,058
$148,318
$65,686
$182,536
$168,737
$142,909
$80,798
$180,904
$213,204

Now

Impact on Taxes
Plan
Change

$2,107
$1,574
$1,761
$1,457
$1,321
$2,088
$3,194
$1,822
$1,614
$2,352
$2,858
$1,398
$1,810
$2,745
$3,439
$1,278
$3,079
$2,108
$2,160
$1,798
$1,577
$960
$2,899
$2,594
$1,529
$865
$1,585
$1,521
$1,959
$2,421
$1,390
$2,179
$1,891
$1,846
$1,460
$2,661
$2,235

$1,632
$935
$1,103
$932
$972
$1,369
$2,649
$1,082
$1,266
$1,807
$2,172
$852
$1,549
$2,055
$2,978
$990
$2,616
$1,254
$1,687
$1,240
$1,155
$568
$2,323
$1,995
$1,181
$500
$1,381
$905
$1,539
$1,759
$817
$1,665
$1,446
$1,349
$832
$2,079
$1,890

-23%
-41%
-37%
-36%
-26%
-34%
-17%
-41%
-22%
-23%
-24%
-39%
-14%
-25%
-13%
-23%
-15%
-40%
-22%
-31%
-27%
-41%
-20%
-23%
-23%
-42%
-13%
-41%
-21%
-27%
-41%
-24%
-23%
-27%
-43%
-22%
-15%

MUNICIPALITY
HOPE
HOULTON
HOWLAND
HUDSON
INDUSTRY
ISLAND FALLS
JACKMAN
JAY
JEFFERSON
JONESPORT
KENDUSKEAG
KENNEBUNK
KENNEBUNKPORT
KINGFIELD
KITTERY
KNOX
LAMOINE
LEBANON
LEE
LEEDS
LEVANT
LEWISTON
LIBERTY
LIMERICK
LIMESTONE
LIMINGTON
LINCOLN
LINCOLNVILLE
LINNEUS
LISBON
LITCHFIELD
LITTLETON
LIVERMORE
LIVERMORE FALLS
LOVELL
LUBEC
LYMAN

Municipal Aid
Now
Plan
$90,343
$543,136
$112,865
$65,240
$47,428
$84,169
$59,055
$288,335
$126,783
$75,984
$58,995
$603,088
$89,604
$54,987
$516,249
$49,366
$58,185
$330,149
$78,785
$133,911
$135,765
$3,633,409
$55,067
$159,097
$219,077
$141,031
$489,848
$131,343
$64,008
$792,598
$178,443
$59,689
$141,017
$301,479
$33,228
$109,782
$203,960

$197,564
$1,136,080
$193,983
$166,149
$112,146
$201,306
$160,591
$485,654
$203,633
$166,490
$133,236
$913,517
$181,248
$166,836
$682,136
$153,006
$113,483
$1,000,559
$184,044
$415,257
$374,270
$7,317,093
$158,217
$386,692
$355,383
$302,073
$1,374,457
$219,339
$209,394
$1,923,212
$453,174
$171,411
$477,574
$523,954
$62,226
$263,875
$506,949

Tax Rate
Now
Plan
12.90
21.75
14.90
11.35
14.90
21.30
15.80
14.00
12.84
12.90
12.00
14.95
7.53
16.50
15.22
15.53
9.30
14.50
18.00
15.80
12.50
26.44
16.40
12.07
24.25
10.50
22.96
13.60
17.87
23.00
12.30
17.50
14.20
20.80
9.35
19.50
12.12

13.51
22.52
15.75
11.69
15.43
21.92
16.24
14.44
13.48
13.36
12.36
15.46
7.62
17.03
15.77
15.78
9.72
14.85
18.52
16.18
12.86
27.54
16.96
12.59
26.08
11.01
23.37
14.15
18.19
23.77
12.75
17.77
14.38
21.90
9.49
20.07
12.68

Median
Home
$198,310
$88,707
$80,700
$133,893
$94,273
$83,842
$108,375
$138,878
$191,912
$112,647
$119,390
$249,328
$495,749
$140,931
$291,500
$118,736
$199,529
$182,021
$107,485
$159,231
$150,166
$136,657
$148,897
$206,201
$57,608
$187,650
$99,970
$230,192
$82,557
$124,597
$163,785
$87,067
$141,598
$93,291
$146,404
$78,235
$213,204

Now

Impact on Taxes
Plan
Change

$2,429
$1,712
$1,039
$1,406
$1,285
$1,573
$1,554
$1,804
$2,336
$1,324
$1,313
$3,585
$3,658
$2,160
$4,284
$1,689
$1,763
$2,499
$1,762
$2,358
$1,752
$3,373
$2,278
$2,356
$1,159
$1,865
$2,066
$2,995
$1,297
$2,670
$1,892
$1,370
$1,869
$1,732
$1,292
$1,352
$2,463

$2,004
$999
$635
$981
$838
$919
$948
$1,283
$1,914
$837
$857
$3,121
$3,398
$1,548
$3,807
$1,084
$1,454
$1,982
$1,104
$1,767
$1,288
$2,510
$1,678
$1,904
$751
$1,516
$1,168
$2,550
$751
$1,952
$1,451
$774
$1,317
$1,022
$998
$785
$2,070

-18%
-42%
-39%
-30%
-35%
-42%
-39%
-29%
-18%
-37%
-35%
-13%
-7%
-28%
-11%
-36%
-18%
-21%
-37%
-25%
-27%
-26%
-26%
-19%
-35%
-19%
-43%
-15%
-42%
-27%
-23%
-44%
-30%
-41%
-23%
-42%
-16%

MUNICIPALITY
MACHIAS
MACHIASPORT
MADAWASKA
MADISON
MANCHESTER
MAPLETON
MARS HILL
MATTAWAMKEAG
MECHANIC FALLS
MEDWAY
MERCER
MEXICO
MILBRIDGE
MILFORD
MILLINOCKET
MILO
MINOT
MONMOUTH
MONROE
MONSON
MONTICELLO
MONTVILLE
MORRILL
MOUNT DESERT
MOUNT VERNON
NAPLES
NEW GLOUCESTER
NEW PORTLAND
NEW SHARON
NEW VINEYARD
NEWBURGH
NEWCASTLE
NEWFIELD
NEWPORT
NOBLEBORO
NORRIDGEWOCK
NORTH BERWICK

Municipal Aid
Now
Plan
$226,091
$72,881
$420,388
$344,543
$163,041
$117,274
$114,454
$65,276
$259,935
$181,248
$49,046
$377,783
$81,656
$241,973
$629,048
$261,027
$174,908
$252,219
$76,677
$40,373
$62,841
$70,788
$52,803
$50,881
$94,394
$208,011
$278,984
$59,088
$81,508
$33,511
$95,512
$106,329
$53,161
$218,929
$67,485
$237,685
$211,328

$343,451
$156,051
$833,833
$586,124
$444,969
$360,691
$264,098
$135,961
$720,765
$439,672
$156,673
$627,291
$119,933
$483,705
$1,211,546
$460,301
$486,536
$479,245
$252,228
$114,760
$176,333
$206,206
$163,979
$105,518
$173,870
$349,101
$733,564
$188,936
$206,647
$100,829
$301,805
$235,633
$94,291
$474,721
$120,225
$547,720
$377,612

Tax Rate
Now
Plan
20.00
18.10
17.90
17.53
14.95
14.50
25.75
20.40
20.40
27.00
14.99
24.96
14.00
17.25
29.95
20.35
15.00
14.55
21.20
14.65
17.50
16.20
17.90
6.51
15.05
13.00
13.45
17.20
14.30
12.50
13.75
15.90
9.00
16.20
9.80
20.50
12.45

21.16
18.82
18.47
18.31
15.50
14.73
26.44
20.96
21.09
28.05
15.24
26.55
14.72
18.01
30.85
21.62
15.41
15.30
21.56
14.88
17.80
16.56
18.19
6.56
15.72
13.49
14.02
17.38
14.71
12.80
14.05
16.69
9.38
16.83
10.19
21.26
13.13

Median
Home
$113,321
$101,293
$100,378
$94,740
$218,076
$107,292
$67,864
$85,253
$132,458
$87,552
$136,563
$84,537
$109,727
$114,365
$59,168
$60,439
$173,302
$153,582
$120,707
$101,396
$83,842
$127,233
$122,879
$368,900
$159,776
$178,227
$211,735
$104,809
$138,194
$121,604
$161,662
$233,358
$185,505
$114,960
$213,508
$66,192
$189,275

Now

Impact on Taxes
Plan
Change

$2,038
$1,674
$1,600
$1,485
$3,111
$1,411
$1,531
$1,535
$2,498
$2,094
$1,897
$1,860
$1,396
$1,800
$1,473
$1,026
$2,450
$2,089
$2,383
$1,339
$1,292
$1,902
$2,047
$2,336
$2,254
$2,187
$2,713
$1,636
$1,833
$1,395
$2,085
$3,559
$1,580
$1,700
$1,994
$1,191
$2,232

$1,199
$1,079
$927
$867
$2,605
$844
$897
$894
$1,739
$1,228
$1,319
$1,122
$879
$1,159
$913
$653
$1,900
$1,585
$1,708
$765
$746
$1,295
$1,462
$2,091
$1,726
$1,730
$2,267
$978
$1,297
$917
$1,569
$3,101
$1,271
$1,094
$1,666
$704
$1,828

-41%
-36%
-42%
-42%
-16%
-40%
-41%
-42%
-30%
-41%
-30%
-40%
-37%
-36%
-38%
-36%
-22%
-24%
-28%
-43%
-42%
-32%
-29%
-10%
-23%
-21%
-16%
-40%
-29%
-34%
-25%
-13%
-20%
-36%
-16%
-41%
-18%

MUNICIPALITY
NORTH YARMOUTH
NORTHPORT
NORWAY
OAKFIELD
OAKLAND
OGUNQUIT
OLD ORCHARD BEACH
OLD TOWN
ORLAND
ORONO
ORRINGTON
OTISFIELD
OWLS HEAD
OXFORD
PALERMO
PALMYRA
PARIS
PARKMAN
PARSONSFIELD
PATTEN
PEMBROKE
PENOBSCOT
PERRY
PERU
PHILLIPS
PHIPPSBURG
PITTSFIELD
PITTSTON
PLYMOUTH
POLAND
PORTER
PORTLAND
POWNAL
PRESQUE ISLE
PRINCETON
PROSPECT
RANDOLPH

Municipal Aid
Now
Plan
$253,309
$68,610
$314,109
$61,508
$366,285
$29,094
$509,799
$646,897
$115,318
$989,127
$236,809
$72,639
$57,619
$206,908
$80,862
$117,535
$323,386
$45,424
$127,482
$104,346
$72,412
$42,927
$52,616
$122,774
$92,566
$66,699
$313,367
$132,840
$66,362
$338,902
$99,920
$5,125,403
$103,865
$1,027,523
$59,003
$52,177
$118,942

$606,910
$121,667
$577,479
$137,814
$1,020,676
$66,685
$676,806
$1,054,484
$276,444
$1,171,034
$611,246
$130,442
$104,070
$304,130
$213,963
$360,466
$1,018,220
$116,849
$232,669
$257,808
$220,309
$84,446
$142,376
$380,231
$237,299
$126,777
$688,007
$413,671
$164,381
$744,828
$269,058
$7,043,094
$257,483
$2,031,728
$142,092
$134,680
$268,832

Tax Rate
Now
Plan
16.38
14.15
14.70
17.08
13.80
7.50
13.80
19.62
14.20
23.20
13.45
11.55
9.75
12.25
12.40
14.50
17.90
11.60
14.60
23.50
18.00
9.10
12.90
17.50
20.80
7.60
18.50
13.20
12.35
13.65
13.50
19.41
34.75
24.70
14.50
15.00
16.00

17.15
14.56
15.39
17.60
14.19
7.55
14.34
20.82
14.79
24.97
13.98
12.01
10.04
12.91
12.84
14.77
18.22
11.81
15.38
24.63
18.23
9.52
13.22
17.77
21.30
7.80
19.08
13.40
12.67
14.25
13.94
20.12
36.18
25.72
14.88
15.40
16.59

Median
Home
$283,460
$181,420
$109,218
$75,490
$152,486
$405,340
$216,628
$138,091
$150,728
$195,671
$166,261
$174,785
$237,114
$139,048
$159,401
$99,304
$144,131
$105,029
$176,337
$86,916
$98,201
$181,510
$110,649
$129,299
$102,106
$210,285
$95,420
$150,303
$122,043
$167,068
$146,399
$223,100
$137,227
$110,883
$90,824
$143,177
$106,364

Now

Impact on Taxes
Plan
Change

$4,479
$2,430
$1,459
$1,119
$1,966
$2,965
$2,851
$2,513
$2,013
$4,308
$2,102
$1,903
$2,214
$1,581
$1,840
$1,295
$2,401
$1,102
$2,429
$1,829
$1,588
$1,561
$1,298
$2,088
$1,916
$1,522
$1,580
$1,852
$1,384
$2,144
$1,841
$4,136
$4,588
$2,504
$1,172
$1,998
$1,542

$4,003
$1,935
$911
$664
$1,454
$2,681
$2,389
$1,834
$1,564
$3,638
$1,625
$1,499
$1,879
$1,150
$1,340
$734
$1,715
$650
$1,943
$1,070
$895
$1,253
$802
$1,409
$1,110
$1,250
$911
$1,344
$913
$1,668
$1,344
$3,482
$4,024
$1,630
$676
$1,435
$935

-11%
-20%
-38%
-41%
-26%
-10%
-16%
-27%
-22%
-16%
-23%
-21%
-15%
-27%
-27%
-43%
-29%
-41%
-20%
-41%
-44%
-20%
-38%
-32%
-42%
-18%
-42%
-27%
-34%
-22%
-27%
-16%
-12%
-35%
-42%
-28%
-39%

MUNICIPALITY
RANGELEY
RAYMOND
READFIELD
RICHMOND
ROBBINSTON
ROCKLAND
ROCKPORT
ROME
RUMFORD
SABATTUS
SACO
SAINT AGATHA
SAINT ALBANS
SAINT GEORGE
SANFORD
SANGERVILLE
SCARBOROUGH
SEARSMONT
SEARSPORT
SEBAGO
SEBEC
SEDGWICK
SHAPLEIGH
SHERMAN
SIDNEY
SKOWHEGAN
SMITHFIELD
SOLON
SOUTH BERWICK
SOUTH BRISTOL
SOUTH PORTLAND
SOUTH THOMASTON
SOUTHWEST HARBOR
STANDISH
STARKS
STETSON
STEUBEN

Municipal Aid
Now
Plan
$44,800
$176,545
$189,572
$253,863
$44,877
$637,609
$189,086
$29,202
$579,651
$334,705
$1,278,327
$52,441
$128,329
$114,807
$1,691,749
$99,858
$1,122,972
$93,623
$223,577
$90,886
$34,018
$46,369
$103,274
$78,366
$151,901
$566,539
$67,173
$70,781
$528,384
$13,247
$1,777,158
$87,794
$82,142
$423,459
$65,657
$81,836
$81,888

$86,711
$328,725
$627,852
$617,789
$169,148
$982,625
$342,748
$49,906
$960,559
$951,019
$2,537,860
$145,511
$364,097
$177,329
$3,671,579
$249,384
$1,928,979
$266,627
$821,823
$139,667
$83,553
$83,792
$208,157
$198,117
$446,380
$850,038
$192,333
$203,677
$1,251,594
$27,736
$3,219,086
$155,817
$147,762
$910,869
$152,463
$193,896
$165,493

Tax Rate
Now
Plan
11.70
11.25
18.20
18.10
20.50
19.52
12.69
7.20
24.00
16.35
18.58
18.50
19.10
7.70
21.20
16.50
14.77
18.50
21.50
13.15
10.50
10.25
9.50
19.50
9.97
16.40
14.85
16.00
17.25
3.10
16.70
12.38
12.86
12.08
19.75
16.90
13.90

11.87
11.58
18.61
18.84
20.54
20.32
13.03
7.39
24.91
16.71
19.36
18.78
19.42
7.93
22.24
16.96
15.30
19.12
21.79
13.57
10.83
10.59
9.88
20.12
10.30
17.07
15.28
16.27
18.06
3.13
17.40
12.97
13.13
12.66
20.41
17.24
14.43

Median
Home
$196,345
$240,171
$188,562
$161,009
$87,406
$173,155
$300,594
$171,436
$68,236
$139,282
$219,847
$88,532
$87,141
$223,702
$181,988
$112,791
$235,100
$161,030
$137,008
$188,732
$153,134
$198,580
$236,026
$92,515
$163,967
$99,306
$127,329
$106,432
$253,582
$284,496
$214,927
$223,523
$228,547
$211,192
$98,621
$120,217
$117,559

Now

Impact on Taxes
Plan
Change

$2,180
$2,589
$3,250
$2,733
$1,605
$3,185
$3,688
$1,162
$1,436
$2,114
$3,906
$1,490
$1,508
$1,646
$3,646
$1,696
$3,325
$2,794
$2,731
$2,350
$1,492
$1,933
$2,138
$1,609
$1,535
$1,465
$1,742
$1,543
$4,202
$848
$3,422
$2,643
$2,811
$2,430
$1,768
$1,869
$1,478

$1,737
$2,202
$2,579
$2,092
$898
$2,503
$3,265
$897
$850
$1,492
$3,328
$911
$896
$1,377
$2,935
$1,065
$2,831
$2,123
$1,896
$1,883
$1,063
$1,574
$1,789
$930
$1,174
$848
$1,182
$918
$3,677
$719
$2,870
$2,251
$2,345
$2,040
$1,084
$1,245
$888

-20%
-15%
-21%
-23%
-44%
-21%
-11%
-23%
-41%
-29%
-15%
-39%
-41%
-16%
-20%
-37%
-15%
-24%
-31%
-20%
-29%
-19%
-16%
-42%
-24%
-42%
-32%
-41%
-12%
-15%
-16%
-15%
-17%
-16%
-39%
-33%
-40%

MUNICIPALITY
STOCKTON SPRINGS
STONINGTON
STRONG
SULLIVAN
SUMNER
SURRY
SWANVILLE
THOMASTON
THORNDIKE
TOPSHAM
TREMONT
TRENTON
TROY
TURNER
UNION
UNITY
VAN BUREN
VASSALBORO
VEAZIE
VINALHAVEN
WALDO
WALDOBORO
WALES
WARREN
WASHBURN
WASHINGTON
WATERBORO
WATERFORD
WATERVILLE
WAYNE
WELLS
WEST BATH
WEST GARDINER
WEST PARIS
WESTBROOK
WESTPORT ISLAND
WHITEFIELD

Municipal Aid
Now
Plan
$124,611
$41,111
$64,232
$59,565
$80,664
$42,224
$91,950
$216,886
$42,338
$699,150
$50,651
$73,660
$63,293
$268,891
$147,142
$97,765
$232,888
$182,700
$172,532
$42,768
$40,164
$339,401
$116,108
$281,640
$184,426
$81,744
$423,224
$73,584
$1,387,143
$73,807
$347,952
$78,016
$143,302
$111,478
$1,377,759
$26,260
$141,641

$367,874
$81,814
$187,084
$127,728
$218,458
$87,280
$266,363
$398,892
$131,841
$1,358,665
$107,177
$119,708
$183,748
$649,302
$472,423
$257,417
$520,363
$561,555
$277,924
$96,198
$135,818
$940,423
$334,255
$755,737
$374,001
$306,963
$771,790
$165,913
$2,297,732
$144,174
$645,054
$134,909
$357,885
$312,795
$2,234,615
$57,379
$330,057

Tax Rate
Now
Plan
18.00
14.18
12.80
10.75
15.70
7.40
16.50
16.74
14.50
16.65
8.75
10.40
14.01
15.74
15.10
13.40
25.25
11.20
17.50
9.95
12.70
13.60
16.00
15.90
27.50
13.20
13.64
14.30
27.40
14.20
9.12
10.15
10.90
15.75
17.20
7.75
15.25

18.55
14.53
13.02
11.24
16.10
7.66
16.76
17.53
14.73
17.58
8.94
10.83
14.31
16.38
15.46
13.80
26.72
11.49
18.23
10.12
12.83
13.98
16.40
16.41
28.65
13.32
14.42
14.93
28.90
14.95
9.34
10.53
11.31
16.23
18.16
7.94
15.76

Median
Home
$149,417
$139,198
$110,658
$162,733
$129,822
$193,080
$140,750
$187,536
$141,617
$201,625
$240,117
$215,460
$120,469
$150,486
$172,918
$132,733
$80,006
$165,694
$169,975
$210,648
$144,563
$170,696
$189,652
$158,612
$66,046
$162,367
$189,601
$127,631
$94,791
$229,371
$291,229
$239,783
$163,056
$131,218
$198,387
$289,177
$145,031

Now

Impact on Taxes
Plan
Change

$2,510
$1,862
$1,288
$1,631
$1,881
$1,355
$2,157
$2,972
$1,908
$3,191
$2,014
$2,137
$1,548
$2,235
$2,460
$1,645
$1,768
$1,737
$2,800
$1,996
$1,709
$2,172
$2,858
$2,363
$1,596
$2,011
$2,450
$1,708
$2,371
$3,115
$2,565
$2,332
$1,668
$1,909
$3,240
$2,149
$2,059

$1,844
$1,448
$790
$1,211
$1,285
$1,096
$1,521
$2,411
$1,350
$2,665
$1,700
$1,791
$1,008
$1,769
$1,900
$1,142
$1,069
$1,294
$2,187
$1,625
$1,213
$1,618
$2,208
$1,782
$946
$1,497
$2,013
$1,293
$1,547
$2,681
$2,253
$1,998
$1,279
$1,318
$2,694
$1,824
$1,498

-27%
-22%
-39%
-26%
-32%
-19%
-29%
-19%
-29%
-16%
-16%
-16%
-35%
-21%
-23%
-31%
-40%
-25%
-22%
-19%
-29%
-26%
-23%
-25%
-41%
-26%
-18%
-24%
-35%
-14%
-12%
-14%
-23%
-31%
-17%
-15%
-27%

MUNICIPALITY
WILTON
WINDHAM
WINDSOR
WINSLOW
WINTERPORT
WINTHROP
WISCASSET
WOODLAND
WOODSTOCK
WOOLWICH
YARMOUTH
YORK

Municipal Aid
Now
Plan
$284,074
$1,057,875
$139,898
$569,355
$210,964
$385,205
$282,536
$91,380
$54,901
$150,456
$721,436
$430,999

$694,512
$2,598,871
$299,497
$1,572,205
$667,315
$888,639
$517,557
$259,118
$79,097
$327,817
$1,649,756
$734,997

Tax Rate
Now
Plan
16.25
14.45
13.20
15.50
13.25
13.98
16.20
18.50
11.45
13.80
22.00
10.43

Median
Home

16.69
15.11
13.77
15.89
13.48
14.57
17.07
18.87
11.92
14.42
22.43
10.63

$117,769
$211,916
$154,493
$140,600
$172,086
$170,670
$191,422
$68,032
$125,983
$195,622
$283,573
$371,985

]

Now

Impact on Taxes
Plan
Change

$1,751
$2,918
$1,907
$2,024
$2,148
$2,246
$2,939
$1,083
$1,334
$2,562
$6,019
$3,776

$1,131
$2,447
$1,439
$1,440
$1,646
$1,758
$2,414
$642
$936
$2,100
$5,239
$3,422

-35%
-16%
-25%
-29%
-23%
-22%
-18%
-41%
-30%
-18%
-13%
-9%

METHODOLOGY
Objective. This report estimates the impact of Eliot Cutler’s
property tax reform proposal. Table 1 estimates the impact
across taxpayers by home value and by current tax rate, dividing
taxpayers into the one-third with the lowest rates, the one-third
with middle rates, and the one-third with the highest rates. Table
2 estimates the impact on municipal aid, municipal tax rates, and
property tax amounts for a median-valued home in every Maine
community that has at least 200 homesteads.
Data. The preliminary modeling is based on data from 2013
municipal valuation returns (MVRs), including each
municipality’s certified assessment ratio, local valuation,
commitment, number of homesteads, valuation of the existing
homestead exemption, and property tax rate.
Municipal median home value data is for 2011, and was
extracted from www.city-data.com, adjusted for each
municipality's assessment ratio.
The distribution of traditional revenue sharing across Maine
municipalities is based on estimates provided by the Maine
Municipal Association for other proposals of the 126th
legislature.

formula, which accounts for each municipality’s capacity to
replace lost revenues from the enlarged homestead exemption.
We consider each of these factors in turn, and then combine
them to produce our impact analyses.
Current Homestead Exemption. Communities are currently
reimbursed for 50 percent of the cost of the existing $10,000
homestead exemption. The estimated homestead exemption
reimbursement for each municipality is calculated by
multiplying the valuation of the existing homestead exemption
(reported on the MVR) by the local tax rate (reported on the
MVR), and then by the 50 percent reimbursement rate.
Current Municipal Revenue Sharing. The estimated amount of
current municipal revenue sharing is calculated using the
municipal distribution rates provided by the Maine Municipal
Association for other proposals, and then multiplying the
distribution rate by the $65 million budgeted for total revenue
sharing in fiscal year 2014.

The distribution of homestead values in each municipality is
based on a weighting system provided by the Maine Municipal
Association for other proposals of the 126th legislature.

Total Municipal Aid Now (Table 2, Column 1). This is the sum
of the estimated homestead reimbursements paid to
municipalities now plus the estimated revenue sharing payments
to municipalities now. The statewide total aid in fiscal year 2014
is about $90 million, made up of $65 million in traditional
revenue sharing and $25 million in homestead exemption
reimbursements.

Methodological Overview. The reform plan affects both the
amount that needs to be raised through property taxes and the tax
base on which property taxes are imposed. These in turn affect
the tax rate in each community. The new property tax base (or
taxable valuation) is also a function of the new municipal relief

Municipal Commitment. On the MVR, each community reports
its “commitment,” which is the total amount it will raise through
property taxes, including the portion of property taxes paid by
the state through homestead exemption reimbursements. To
estimate the commitment that would be required to retain the

same level of municipal services under the Cutler plan, the
estimated amount that would otherwise be distributed through
traditional revenue sharing in each municipality is added to the
current level of commitment. Statewide, commitment increases
from $2.27 billion to $2.33 billion, or by the $65 million total
that is currently allocated to traditional revenue sharing.
Valuation of New Homestead Exemption. This is the total
estimated value of the homestead exemption before it is partially
or fully reimbursed by the state. Estimating the full value of the
new homestead exemption is the first step in figuring out the
new property tax base in each municipality. The calculation is
straight forward for municipalities in which most homes would
receive the full $50,000 homestead exemption, and where the
certified assessment ratio is 100 percent. Complexity arises in
estimating homestead exemption values below $50,000, either
because the value of the home is less than $100,000, or because
the assessment ratio is less than 100 percent.

reimbursement of an additional 5% for developing a plan for
regional collaboration in service delivery. Supplementary
reimbursements of up to 100% are based on two measures of a
community’s calculated capacity to replace revenues from the
lost tax base of the homestead exemption.
Property valuation per homestead method. Communities
with valuations below half the statewide average are
reimbursed the full 100%. Communities with valuations
above the statewide average receive no supplementary
reimbursement under this formula. There is a straight
line phase-out of the supplementary reimbursement for
communities with a valuation above half the statewide
average, but below the statewide average.
Fair value tax rate method. Communities with tax rates
above $24 per $1000 are reimbursed the full 100%.
Communities with tax rates below the statewide average
receive no supplementary reimbursement under this
formula. There is a straight line phase-in of the
supplementary reimbursement for communities with tax
rates above the statewide average but below 24 mils.

For each municipality, the Maine Municipal Association has
provided a weighting for the distribution of homestead
exemption values that are less than $50,000. Their weighting
method is operationalized by dividing homesteads into two
categories: (a) a percentage of homestead exemptions that are
treated for analytic purposes as being worth $25,000, and (b) a
percentage of homestead exemptions that are treated for analytic
purposes as being worth $50,000. The total valuation of the
proposed homestead exemptions in each municipality is
estimated using these weightings, combined with the number of
homesteads (from the MVR) and the certified ratio that applies
in each community (from the MVR).

Taxable Valuation with New Homestead Exemption. This is the
valuation that is used in determining the new tax rate in each
municipality. In includes the portion of homestead exemption
value that is reimbursed by the state. For each municipality, the
net total valuation with the new homestead exemption is
calculated by taking the current total valuation (from the MVR),
adding back the portion of the homestead exemption value that
is unreimbursed now, and then subtracting the unreimbursed
portion of the new homestead exemption.

Municipal Reimbursement Rate. All municipalities receive at
least the constitutionally required 50% reimbursement rate for
lost tax base. In the estimates, we also add to each community a

To better assess the overall statewide impact of the new
homestead exemption on the property tax base, we also estimate
total valuation statewide, adjusting the local amounts to an

equalized 100% assessment ratio. The total estimated statewide
valuation with no homestead exemption is $158.2 billion. The
total estimated statewide valuation with the current $10,000
homestead exemption is $156.7 billion (including the
reimbursed portion of the homestead exemption). The total
estimated statewide valuation with the proposed $50,000
homestead exemption is $155.2 billion (including the
reimbursed portion of the homestead exemption, as calculated
from each municipality’s reimbursement rate.)
Tax Rate Now (Table 2, Column 3). These rates are taken
directly from the 2013 municipal valuation reports submitted to
Maine Revenue Services. The rates are reported by municipality
in table 2. For table 1, the MVR-reported rates are adjusted to
full value tax rates, and households are divided into three
categories: the one-third with the lowest rates, the one-third
with middle rates, and the one-third with the highest rates. The
average tax rates paid by each group are 11.77, 15.87, and 20.52,
respectively. The median rate statewide is 15.85.
Tax Rate Plan (Table 2, Column 4). These rates are calculated
by dividing the new commitment amount of each town by the
total taxable valuation with the new homestead exemption. The
result is reported by municipality in table 2. For table 1, the
municipality-specific tax rates are adjusted to full value tax
rates. Using the same household distribution categories (low,
middle and high tax rates), the average tax rates paid by each
group under the Cutler plan are 12.16, 16.47, and 21.33,
respectively. The median rate statewide is 16.53.
Municipal Aid Under the Reform Plan (Table 2, Column 2).
This is calculated by multiplying the municipal reimbursement
rate times the valuation of the new homestead exemption times
the new property tax rate in each municipality. Total statewide
aid includes $115 million for the constitutionally required 50%

reimbursement, $59 million in supplementary reimbursements,
and $11 million for communities with a plan for regional
collaboration in service delivery – or a total of about $185
million.
Median Home Value (Table 2, Column 5). This is the median
assessed value of a home in each municipality, as listed at
www.city-data.com, and adjusted for the assessment ratio that
applies in that community. The average reported value statewide
is $171,600.
Impact on Property Taxes by Home Value and Tax Rate (Table
1). As noted, table 1 divides households into three equally-sized
groups, based on their current property tax rates. It then
computes the taxes that would be paid on various home values,
using the average tax rate of households in each group, and fully
adjusting for the higher rate that applies under the reform plan.
Impact on Property Taxes By Municipality (Table 2). Column 6
of table 2 shows the estimated property taxes paid on a median
valued home in each municipality now. It subtracts from a
home’s value the $10,000 homestead exemption (adjusted for
assessment ratio), and multiplies the result by the municipal tax
rate from the municipal valuation report. Column 7 of table 2
estimates property taxes on a median valued home under the
Cutler plan. It deducts from a home’s value the smaller of 50%
of its value or $50,000 (adjusted for assessment ratio), and
multiplies the result by the estimated new tax rate in column 4.
The percentage change is reported in column 8.

PROPERTY TAX RELIEF
CALCULATOR
WHAT TOWN DO YOU LIVE IN?
PORTLAND
WHAT IS THE CURRENT
ASSESSED VALUE OF YOUR HOME?
$223,100

ANNUAL SAVINGS

$654
ELIOTCUTLER.COM/CALCULATOR
AUTHORIZED BY THE CANDIDATE AND PAID FOR BY CUTLER FOR MAINE

$200mm

CUTLER PLAN
Revenue Rebates for
Towns & Cities

$100mm

1994

1995

1996

1997

1998

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

2010

Revenue Sharing &
Reimbursement for Homestead Exemption
AUTHORIZED BY THE CANDIDATE AND PAID FOR BY CUTLER FOR MAINE

2011

2012

2013

2014

(projected)

2015

(projected)

SAVINGS ACROSS MAINE
Based on Median Value Homes in Representative Communities

PRESQUE ISLE
$874 (35%)

MILLINOCKET
$560 (38%)
JACKMAN
$606 (39%)

DOVER-FOXCROFT
$667 (35%)

SKOWHEGAN
$617 (42%)

BANGOR
$737 (26%)

EASTPORT
$885 (36%)

WATERVILLE
$824 (35%)

RUMFORD
$586 (41%)

BELFAST
$682 (26%)
LEWISTON
$863 (26%)

WINDHAM
$471 (16%)

SANFORD
$711 (20%)

BRUNSWICK
$622 (18%)

SCARBOROUGH
$494 (15%)

ELIOTCUTLER.COM/TAXREFORM
AUTHORIZED BY THE CANDIDATE AND PAID FOR BY CUTLER FOR MAINE

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