| APPENDIX A |
| Property Tax
Assistance for Individuals and Businesses |
| (Actual
Expenditures and Revenue Except Where Noted) |
| |
|
"Circuit
Breaker" Program |
|
Personal Property Tax Reform (Business Equipment Tax
Reimbursement or "BETR") Program |
Municipal Business Equipment Tax Reimbursement or
"BETE" Program |
|
| Fiscal Year |
Maine Residents Property Tax Program |
Elderly Householders' Tax Refund(1) |
"Circuit Breaker"
Program - Total |
Elderly Property Tax
Deferral |
Total
Property Tax Assistance for Individuals and Businesses |
| 1984 |
|
$0 |
$5,752,544 |
$5,752,544 |
$0 |
$0 |
$0 |
$5,752,544 |
| 1985 |
|
$0 |
$5,613,999 |
$5,613,999 |
$0 |
$0 |
$0 |
$5,613,999 |
| 1986 |
|
$0 |
$5,344,434 |
$5,344,434 |
$0 |
$0 |
$0 |
$5,344,434 |
| 1987 |
|
$0 |
$5,166,042 |
$5,166,042 |
$0 |
$0 |
$0 |
$5,166,042 |
| 1988 |
|
$0 |
$5,242,785 |
$5,242,785 |
$0 |
$0 |
$0 |
$5,242,785 |
| 1989 |
(2) |
$2,734,463
|
$6,605,278 |
$9,339,741 |
$0 |
$0 |
$0 |
$9,339,741 |
| 1990 |
(2) |
$11,905,037
|
$7,421,829 |
$19,326,866 |
$4,947 |
$0 |
$0 |
$19,331,813 |
| 1991 |
(2) |
$12,028,543
|
$7,377,684 |
$19,406,227 |
$81,730
|
$0 |
$0 |
$19,487,957 |
| 1992 |
(2) |
$13,706,125
|
$7,489,178 |
$21,195,303 |
$130,377
|
$0 |
$0 |
$21,325,680 |
| 1993 |
(2) |
$15,217,495
|
$8,049,043 |
$23,266,538 |
$98,194
|
$0 |
$0 |
$23,364,732 |
| 1994 |
|
$5,630,379 |
$5,608,325 |
$11,238,704 |
$118,097
|
$0 |
$0 |
$11,356,800 |
| 1995 |
|
$5,512,892 |
$5,667,977 |
$11,180,869 |
$104,413
|
$0 |
$0 |
$11,285,282 |
| 1996 |
|
$9,641,512 |
$4,734,872 |
$14,376,384 |
$93,845
|
$0 |
$0 |
$14,470,230 |
| 1997 |
|
$10,029,527 |
$4,818,786 |
$14,848,313 |
$84,661
|
$4,710,377 |
$0 |
$19,643,351 |
| 1998 |
|
$15,394,545 |
$5,085,801 |
$20,480,346 |
$76,246
|
$19,002,250 |
$0 |
$39,558,842 |
| 1999 |
|
$17,837,705
|
$4,819,832 |
$22,657,537 |
$55,661
|
$30,751,838 |
$0 |
$53,465,036 |
| 2000 |
|
$22,018,690
|
$0 |
$22,018,690 |
$50,260
|
$41,534,746 |
$0 |
$63,603,696 |
| 2001 |
|
$21,554,415 |
$0 |
$21,554,415 |
$43,373
|
$51,520,163 |
$0 |
$73,117,951 |
| 2002 |
|
$20,674,493 |
$0 |
$20,674,493 |
$41,835
|
$52,512,867 |
$0 |
$73,229,194 |
| 2003 |
(3) |
$21,634,010
|
$0 |
$21,634,010 |
$40,155
|
$12,881,066 |
$0 |
$34,555,231 |
| 2004 |
|
$23,281,806 |
$0 |
$23,281,806 |
$38,872
|
$65,080,850 |
$0 |
$88,401,529 |
| 2005 |
|
$26,030,227
|
$0 |
$26,030,227 |
$26,245
|
$74,694,637 |
$0 |
$100,751,109 |
| 2006 |
|
$42,796,070
|
$0 |
$42,796,070 |
$27,931
|
$67,065,810 |
$0 |
$109,889,811 |
| 2007 |
|
$44,440,759
|
$0 |
$44,440,759 |
$30,282
|
$66,553,092 |
$0 |
$111,024,133 |
| 2008 |
(4) |
$46,253,766
|
$0 |
$46,253,766 |
$30,000
|
$68,490,826 |
$0 |
$114,774,592 |
| 2009 |
(4) |
$47,573,249
|
$0 |
$47,573,249 |
$29,000
|
$69,059,334 |
$11,373,516 |
$128,035,099 |
|
|
|
|
|
|
|
|
|
|
(1) |
Elderly Householders' Tax Refund program was
combined with Maine Residents Property Tax Program beginning in FY 2000. |
|
|
(2) |
Source of "Circuit Breaker" data:
Maine Revenue Services. |
|
|
|
|
|
(3) |
FY 2003 BETR
expenditures reflect a change in the filing date to August 1st resulting in a
one-time reduction in that fiscal year. |
|
(4) |
Budgeted through
123rd Legislature, 1st Regular Session.
Circuit Breaker, BETR and BETE revenue amounts do not reflect a
deduction for State-Municipal Revenue Sharing |
|
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|
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|