EXHIBIT E
PROPERTY TAX REIMBURSEMENT
(Actual Expenditures Except Where Noted)
FISCAL YEAR TREE GROWTH TAX LAW (1) VETERANS EXEMPTIONS (2) HOMESTEAD EXEMPTION (3) PROPERTY TAX RELIEF FUND (4) COMMERCIAL VEHICLE EXCISE TAX (5) WASTE FACILITY EXEMPTION (6) SNOW GROOMING EQUIPMENT EXEMPTION (7) TOTAL
1990   $1,647,079   $249,498   $0   $0   $0   $0   $0   $1,896,577  
1991   $2,146,200 (8) $487,500 (8) $0   $0   $0   $0   $0   $2,633,700  
1992   $1,473,250 (9) $508,923   $0   $0   $0   $0   $0   $1,982,173  
1993   $2,058,821 (8) $504,902   $0   $0   $0   $0   $0   $2,563,723  
1994   $2,100,000 (8) $710,500 (8) $0 $3,100,500   $0   $0   $0   $5,911,000  
1995   $2,100,000 (8) $752,998 (8) $0   $3,100,500   $0   $0   $0   $5,953,498  
1996   $2,100,000 (8) $775,000 (8) $0 $0   $0   $0   $0   $2,875,000  
1997   $2,100,000 (8) $807,234 (8) $0   $0   $0   $0   $0   $2,907,234  
1998   $5,288,797   $861,000 (8) $0 $0   $360,432   $0   $0   $6,510,229  
1999   $5,167,561   $896,098   $38,745,715 $0   $452,645   $0   $0   $45,262,019  
2000   $4,872,780 $909,999 (8) $39,180,171 $0   $593,940   $0   $0   $45,556,890  
2001   $4,449,170 $899,450   $38,954,978 $0   $714,636   $0   $0   $45,018,234  
2002   $4,649,999 $929,867   $39,437,587 $0   $727,494   $0   $0   $45,744,947  
2003   $4,749,505 $913,053 $39,208,348 $0   $749,530   $0   $0   $45,620,436  
2004   $5,199,998 $845,891 $34,428,633 $0   $744,818   $3,677   $0   $41,223,017  
2005   $5,293,383 $785,298 $32,283,456 $0   $846,539   $4,466   $0   $39,213,142  
2006 (10) $241,195 $0 $31,237,827 $0   $1,040,085   $5,340   $0   $32,524,447  
2007   $5,150,087 $718,029 $28,851,167 $0   $1,181,791   $9,550   $12,261   $35,922,885  
2008 (11) $5,550,000 $750,000 $28,637,591 $0   $1,204,028   $9,000   $18,565   $36,169,184  
2009 (11) $5,550,000   $1,142,809   $29,107,398   $0   $1,264,050   $10,000   $18,565   $37,092,822  
(1) For property tax years based on status of property on April 1, 1989 and thereafter, 90% of the per acre tax revenue lost due to tree growth assessed value rather than actual undeveloped acreage assessed value pursuant to 36 MRSA, §578.  Prior to that, reimbursement was based on the greater of 90% of the revenue lost based on 1972 municipal full valuations or a fixed amount per acre.
(2) 50% of actual tax loss due to exemptions provided in 36 MRSA §653 and enacted after April 1,1978 pursuant to the Maine Constitution, Article IV, Part Third, Section 23.
(3) 100% reimbursement of actual tax loss due to exemption in 36 MRSA §683 through FY 2005.  Beginning in FY 2006, reimbursement is 50% of the revenue loss.  Amounts include state mandate reimbursement for local administrative costs.
(4) Distribution of a portion of unanticipated surplus General Fund revenues as provided in 30-A MRSA §5683.
(5) Reimbursement for difference between the excise tax on commercial vehicles calculated using manufacturers suggested retail price and the actual purchase price as provided in 29-A MRSA §533-A. 
(6) 50% of actual tax loss due to exemptions provided in 36 MRSA §656, sub-§1, J.
(7) 50% of actual tax loss due to exemptions provided in 36 MRSA §655, sub-§1, T.
(8) Amounts represent expenditures below the actual liability as determined by the statute.
(9) $313,307 of FY 1992 claims were paid from FY 1993 appropriations.
(10) FY 06 reflects delays in reimbursement for veterans ' exemptions and the Tree Growth Tax Law reimbursement.
(11) Budgeted through 123rd Legislature, 1st Regular Session.