EXHIBIT E
PROPERTY TAX REIMBURSEMENT
(Actual Expenditures Except Where Noted)
FISCAL YEAR TREE GROWTH TAX LAW (1) VETERANS EXEMPTIONS (2) HOMESTEAD EXEMPTION (3) STATE SERVICE PAYMENTS PROPERTY TAX RELIEF FUND (4) COMMERCIAL VEHICLE EXCISE TAX (5) OTHER PROPERTY TAX EXEMPTIONS (6) BUSINESS EQUIPMENT PROPERTY TAX EXEMPTION "BETE" (7) TOTAL
1994 $2,100,000 (8) $710,500 (8) $0   $0 $3,100,500   $0   $0   $0   $5,911,000  
1995 $2,100,000 (8) $752,998 (8) $0   $0 $3,100,500   $0   $0   $0   $5,953,498  
1996 $2,100,000 (8) $775,000 (8) $0   $0 $0   $0   $0   $0   $2,875,000  
1997 $2,100,000 (8) $807,234 (8) $0   $0 $0   $0   $0   $0   $2,907,234  
1998 $5,288,797 $861,000 (8) $0   $0 $0   $360,432   $0   $0   $6,510,229  
1999 $5,167,561 $896,098 $38,745,715   $0 $0   $452,645   $0   $0   $45,262,019  
2000 $4,872,780   $909,999 (8) $39,180,113   $0 $0   $593,940   $0   $0   $45,556,832  
2001 $4,449,170   $899,450   $38,954,930   $0 $0   $714,636   $0   $0   $45,018,187  
2002 $4,649,999   $929,867   $39,437,563   $0 $0   $727,494   $0   $0   $45,744,922  
2003 $4,749,505   $913,053   $39,208,268   $0 $0   $749,530   $0   $0   $45,620,356  
2004 $5,199,998   $845,891   $34,438,633   $0 $0   $744,818   $3,677   $0   $41,233,017  
2005 $5,293,383   $785,298   $32,283,456   $0 $0   $822,824   $4,466   $0   $39,189,427  
2006 (9) $241,195   $0   $31,237,769   $0 $0   $1,040,085   $5,340   $0   $32,524,389  
2007 $5,150,087   $718,029   $28,851,167   $0 $0   $1,183,791   $21,811   $0   $35,924,885  
2008 $5,473,910   $663,734   $27,801,642   $0 $0   $1,370,836   $21,003   $0   $35,331,125  
2009 $5,504,778   $673,548   $27,637,485   $0 $0   $1,001,059   $21,983   $8,175,273   $43,014,127  
2010 $4,964,373   $1,010,612   $28,443,803   $0   $831,684   $20,894   $14,560,435   $49,831,802  
2011 $4,825,465   $1,027,607   $16,157,572   $0   $826,929   $24,797   $17,271,280   $40,133,650  
2012 $8,649,998   $1,043,436   $23,599,989   $0   $758,264   $22,640   $19,128,057   $53,202,384  
2013 (10) $7,870,783   $1,148,586   $23,961,875   $0   $880,000   $31,190   $20,209,617   $54,102,051  
(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 and 50% of actual tax loss due to exemptions provided in 36 MRSA 652 1 (E) (veterans organizations).
(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 (Waste Facility Exemption) and 50% of actual tax loss due to exemptions provided in 36 MRSA 655, sub-1, T (Snow Gooming Equipment Exemption).
(7) Includes 50% reimbursement for the Municipal Business Equipment Tax Reimbursement or "BETE" Program and the mandate reimbursement costs.
(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.
(9) FY 06 reflects delays in reimbursement for veterans ' exemptions and the Tree Growth Tax Law reimbursement.
(10) Budgeted through 125th Legislature, 2nd Regular Session.
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