town of cape elizabeth, maine
TRANSCRIPT
TOWN OF CAPE ELIZABETH, MAINE
2020 COMMITMENT REPORT FISCAL YEAR 2021
CLINTON J. SWETT, CMA
ASSESSOR
TABLE OF CONTENTS
COVER ............................................................................................................................................. COVER
TABLE OF CONTENTS ............................................................................................................................ TOC
LETTER TO TOWN COUNCIL & TOWN MANAGER .................................................................................. 1-3
CAPE ELIZABETH TOWN COUNCIL MEETING MINUTES FROM 5/27/2020 .............................................. 4-8
CERTIFICATION OF ASSESSMENT TO MUNICIPAL TREASURER ............................................................. 9-10
ASSESSOR’S CERTIFICATION OF ASSESSMENT ........................................................................................ 11
2020 TAX RATE CALCULATOR (MAINE REVENUE SERVICES) ................................................................... 12
CUMBERLAND COUNTY WARRANT ................................................................................................... 13-16
TYPE, USE & EXEMPTION CODES ............................................................................................................ 17
2020 MUNICIPAL VALUATION RETURN (MAINE REVENUE SERVICES) ................................................ 18-28
VALUATION ANALYSIS ON 8/7/2020 ................................................................................................. 29-31
TAX INCREMENT FINANCE CALCULATOR (TIF) ........................................................................................ 32
2020 TREE GROWTH RATES (MAINE REVENUE SERVICES) ................................................................. 33-35
TOP-10 TAX PAYERS FOR 2020 ............................................................................................................... 36
STATE AID TO EDUCATION 2020 ........................................................................................................ 37-42
2021 PROJECTED REVENUE SHARING (UPDATED 8/3/2020) ................................................................... 43
TAX ASSESSMENT INFORMATION .......................................................................................................... 44
INFORMATION ON PROPERTY TAX BILLS ........................................................................................... 45-46
CERTIFIED RATIO TO MAINE REVENUE SERVICES .............................................................................. 47-56
LEGISLATIVE UPDATE LETTER ............................................................................................................ 57-58
PROPOSED 2020 STATE VALUATION (MAINE REVENUE SERVICES) .................................................... 59-60
PRELIMINARY 2021 STATE VALUATION (MAINE REVENUE SERVICES) ............................................... 61-73
VALUATION – PORTLAND WATER DISTRICT ...................................................................................... 74-75
VALUATION – CENTRAL MAINE POWER COMPANY ........................................................................... 76-81
VALUATION – UNITIL GAS ................................................................................................................. 82-83
VALUATION TOTALS FOR REAL ESTATE & PERSONAL PROPERTY ....................................................... 84-85
REVALUATION LETTER TO TOWN COUNCIL – POSTPONING UNTIL 2021 ................................................ 86
185 DAYS TO APPEAL (CALCULATION) .................................................................................................... 87
INTEREST RATE OF 8% ............................................................................................................................ 87
TOWN OF CAPE ELIZABETH Assessing, Codes & Planning 320 Ocean House Road Cape Elizabeth, Maine 04107-0060
Phone (207) 799-1619 Email: [email protected]
August 7, 2020 To: The Honorable Council Chair, Members of the Town Council, Town Manager, Finance Director
and Town Clerk of the Town of Cape Elizabeth, Maine. Subject: 2021 Commitment Report Attached you will find the 2021 Commitment Report for the Town of Cape Elizabeth. The various forms and certifications set forth how the property tax rate is set and the overlay is arrived at. The Assessor’s Certification and Certificate show the distribution of property tax revenue by the broad categories required by the Maine Revenue Services. The Municipal Valuation Report and Valuation Analysis Report set forth the Valuation statistics for the Town, including all exempt properties. These reports make up the basis for meeting all of the reporting requirements of the Maine Revenue Service and the County Commissioners. In the back of the report I have included information such as the statutorily required language stating the amount by which the taxpayer’s tax has been reduced by the distribution of state-municipal revenue sharing, reimbursement for the Homestead Exemption, and State aid for education. Additionally, it includes the maximum allowable interest rate for overdue taxes, Portland Water District assessment, and the Ratio Declaration and Reimbursement Application to Maine Revenue Services. This additional data is intended to serve as source material employed in the determination of the 2020-2021 property tax mill rate. The COVID-19 Pandemic presented challenges for the Assessing Department, forcing us to delay the start of our town-wide revaluation, which was slated to begin the spring of 2020. Consequently, we will attempt to revisit this project in 2021, depending on the pandemic’s grip on our community. Please stay tuned for updates from the Town Assessor, our Town Manager and the Town Council. If you have any questions regarding any of the information contained in these reports, please contact the Assessor. Sincerely,
Clinton J. Swett, CMA #722 Cape Elizabeth, Maine, Town Assessor
1
TOWN OF CAPE ELIZABETH Assessing, Codes & Planning 320 Ocean House Road Cape Elizabeth, Maine 04107-0060
Phone (207) 799-1619 Email: [email protected]
August 7, 2020 To: The Honorable Council Chair, Members of the Town Council, Town Manager, Finance Director, and Town
Clerk of the Town of Cape Elizabeth, Maine. Subject: 2020 – 2021 Tax Rate Composition and Percentage Breakdown. Dear Honorable Council Chair, Council Members, and Town Manager: As a result of the annual valuation analysis of the Town of Cape Elizabeth’s taxable properties, I am setting the tax rate at $19.92 per thousand dollars of valuation for fiscal year 2021. The town’s certified ratio, as reported to Maine Revenue Services, for fiscal year 2021 is 80%; this is based on the ratio of ASSESSED value versus SALE prices. The silver-lining is that sales are strong, unfortunately, we have to adjust our exemptions by 80%. Homestead Exemptions are $20,000, Veterans/Widow Exemptions are $4,800 and Blind Exemptions are $3,200 in reduced taxable value.
Taxes are committed to the Tax Collector on August 7, 2020, and the tax bills will be mailed out on or around August 16, 2020. The due date for tax payments will be October 1, 2020 and April 1, 2021, with a late interest rate of 8% per annum (as mandated by the State). The last date for appeals would be February 8, 2021 (185 days after commitment date).
Sincerely,
Clinton J. Swett, CMA #722 Cape Elizabeth, Maine, Town Assessor
2
TOWN OF CAPE ELIZABETH Assessing, Codes & Planning 320 Ocean House Road Cape Elizabeth, Maine 04107-0060
Phone (207) 799-1619 Email: [email protected]
August 7, 2020 To: The Honorable Council Chair, Members of the Town Council, Town Manager, Finance Director,
and Town Clerk of the Town of Cape Elizabeth, Maine. Subject: 2020 – 2021 Tax Rate Composition and Percentage Breakdown. Dear Honorable Council Chair, Council Members, and Town Manager: The 2020-2021 Tax rate has been set at $19.92 per thousand dollars of assessed valuation. This rate is set for fiscal year 2021. With the establishment of a tax rate there are many questions as to the composition and percentage breakdown of the rate by which a property is taxed. I have done a complete breakdown by consolidating municipal, County, and school departments. This breakdown is identified below, and contains the tax rate per grouping and the relationship of each rate as a percentage of the overall tax rate.
This information is supplied as an additional source of data on the composition of the tax rate for the Town of Cape Elizabeth. I hope that it is useful in discussions and in gaining a stronger understanding of the property tax rate. Sincerely,
Clinton J. Swett, CMA #722 Cape Elizabeth, Maine, Town Assessor
3
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nic
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pp
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abri
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n O
RD
ER
ED
, The
Cap
e E
liza
beth
Tow
n C
ounc
il h
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g he
ld a
pub
lic
hear
ing
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onda
y, M
ay 1
8,
2020
doe
s he
reby
ado
pt th
e M
unic
ipal
Gen
eral
Fun
d O
pera
ting
and
CIP
exp
endi
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bud
get f
or
Fis
cal Y
ear
2021
, of
$16,
802,
794,
not
incl
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g ov
erla
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ith
esti
mat
ed n
on-p
rope
rty
tax
reve
nues
of
$9,
982,
192
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esti
mat
ed p
rope
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taxe
s of
$6,
820,
602
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here
by a
dopt
s th
e fo
llow
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reve
nue
budg
et a
nd g
ross
app
ropr
iati
ons
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list
ed d
epar
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foll
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(5
yes
) (1
no
Cou
ncil
or S
traw
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Pag
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Tow
n C
oun
cil M
inu
tes
Vir
tual
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ay 2
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It
em #
79-2
020
Pro
pos
ed F
isca
l Yea
r 20
21 M
unic
ipal
Gen
eral
Fu
nd
Bu
dge
t S
um
mar
y M
otio
n C
once
rnin
g P
rope
rty
Tax
es
M
oved
by
Jere
my
A. G
abri
elso
n an
d S
econ
ded
by P
enel
ope
A. J
orda
n O
RD
ER
ED
, The
Cap
e E
liza
beth
Tow
n C
ounc
il h
avin
g he
ld a
pub
lic
hear
ing
on M
onda
y, M
ay 1
8,
2020
doe
s he
reby
ado
pt th
e fo
llow
ing
item
s co
ncer
ning
pro
pert
y ta
xes:
1.
F
ix O
ctob
er 1
, 202
0 an
d A
pril
1, 2
021
as th
e da
tes
upon
eac
h of
whi
ch o
ne-h
alf
(1/2
) of
suc
h ta
x is
due
and
pay
able
36
M.R
.S. §
505
(2);
2.
In
tere
st to
acc
rue
upon
taxe
s du
e an
d un
paid
aft
er e
ach
date
at t
he in
tere
st r
ate
of n
ine
perc
ent
(9.0
0%)
per
annu
m 3
6 M
.R.S
. §50
5 (4
);
3.
Aut
hori
ze th
e T
ax C
olle
ctor
and
Tow
n T
reas
urer
to a
ccep
t or
decl
ine
prep
aym
ents
of
taxe
s no
t ye
t com
mit
ted
or p
rior
to a
ny d
ue d
ate,
and
pay
no
inte
rest
ther
eon
36 M
.R.S
. §50
6, a
nd
4.
Fix
the
inte
rest
rat
e fo
r ta
xes
paid
in e
xces
s of
the
asse
ssm
ent a
t fiv
e pe
rcen
t (5%
) pe
r an
num
36
M.R
.S. §
506-
A.
(6
yes
) (0
no)
Item
#80
-202
0 P
rop
erty
Tax
Lev
y L
imit
M
oved
by
Pen
elop
e A
. Jor
dan
and
Sec
onde
d by
Val
erie
J. D
ever
aux
O
RD
ER
ED
, The
Cap
e E
liza
beth
Tow
n C
ounc
il h
ereb
y in
crea
ses
the
prop
erty
tax
levy
for
mun
icip
al
serv
ices
to $
8,06
3,73
3 in
acc
orda
nce
wit
h 30
-A M
.R.S
. §57
21-A
. (6
yes
) (0
no)
Item
#81
-202
0 F
isca
l Yea
r 20
21 M
un
icip
al S
pec
ial R
even
ue
Fu
nds
Bu
dget
App
rova
l M
oved
by
Jere
my
A. G
abri
elso
n an
d S
econ
ded
by P
enel
ope
A. J
orda
n
OR
DE
RE
D, T
he C
ape
Eli
zabe
th T
own
Cou
ncil
hav
ing
held
a p
ubli
c he
arin
g on
Mon
day,
May
18,
20
20 d
oes
here
by a
dopt
the
Mun
icip
al S
peci
al R
even
ue F
unds
exp
endi
ture
bud
gets
for
Fis
cal Y
ear
2021
of
$3,8
16,4
47; a
nd e
stim
ated
rev
enue
s of
$4,
017,
281
and
here
by a
dopt
s th
e fo
llow
ing
reve
nue
budg
et a
nd g
ross
app
ropr
iati
ons
for
each
list
ed f
und
as f
ollo
ws.
(6
yes
) (0
no)
P
age
4 T
own
Cou
nci
l Min
ute
s V
irtu
al S
pec
ial M
eeti
ng
May
27,
202
0
5
Pag
e 5
Tow
n C
oun
cil M
inu
tes
Vir
tual
Sp
ecia
l Mee
tin
g M
ay 2
7, 2
020
SP
EC
IAL
RE
VE
NU
E F
UN
DS
B
UD
GE
T F
Y 2
021
RE
VE
NU
ES
CA
PE
EL
IZA
BE
TH
RE
SC
UE
FU
ND
30
0,0
00C
AP
E E
LIZ
AB
ET
H S
EW
ER
FU
ND
2,
249,
406
SP
UR
WIN
K C
HU
RC
H F
UN
D
10,4
91
RIV
ER
SID
E C
EM
ET
ER
Y F
UN
D
84,0
00
FO
RT
WIL
LIA
MS
PA
RK
CIP
FU
ND
41
9,0
00P
OR
TL
AN
D H
EA
D L
IGH
T F
UN
D
703,
851
TH
OM
AS
JO
RD
AN
FU
ND
10
6,0
00IN
FR
AS
TR
UC
TU
RE
IM
PR
OV
EM
EN
T F
UN
D
55,0
00
TU
RF
FIE
LD
FU
ND
20
,00
0LA
ND
AC
QU
ISIT
ION
FU
ND
32
,91
4T
AX
INC
RE
ME
NT
FIN
AN
CIN
G F
UN
D
69,5
33
TO
TA
L R
EV
EN
UE
BU
DG
ET
$
4,0
17,2
81
E
XP
EN
DIT
UR
ES
CA
PE
EL
IZA
BE
TH
RE
SC
UE
FU
ND
0
CA
PE
EL
IZA
BE
TH
SE
WE
R F
UN
D
2,24
9,40
6S
PU
RW
INK
CH
UR
CH
FU
ND
10
,49
1R
IVE
RS
IDE
CE
ME
TE
RY
FU
ND
52
,78
4F
OR
T W
ILLI
AM
S P
AR
K C
IP F
UN
D
419,
000
PO
RT
LA
ND
HE
AD
LIG
HT
FU
ND
70
3,8
51T
HO
MA
S J
OR
DA
N F
UN
D
106,
000
INF
RA
ST
RU
CT
UR
E I
MP
RO
VE
ME
NT
FU
ND
0
TU
RF
FIE
LD
FU
ND
27
4,9
15LA
ND
AC
QU
ISIT
ION
FU
ND
0
TA
X IN
CR
EM
EN
T F
INA
NC
ING
FU
ND
0
TO
TA
L E
XP
EN
DIT
UR
E B
UD
GE
T
$ 3,
816
,447
It
em #
82-2
020
Fis
cal Y
ear
2021
Pro
pos
ed S
choo
l Bu
dge
t M
otio
n to
Set
Pu
bli
c H
eari
ng
M
oved
by
Pen
elop
e A
. Jor
dan
and
Sec
onde
d by
Cai
tlin
R. J
orda
n
OR
DE
RE
D, T
he C
ape
Eli
zabe
th T
own
Cou
ncil
doe
s he
reby
sch
edul
e a
publ
ic h
eari
ng f
or M
onda
y,
June
8, 2
020
at 7
:00
p.m
. via
Zoo
m o
n th
e pr
opos
ed F
isca
l Yea
r 20
21 S
choo
l Dep
artm
ent b
udge
t as
prop
osed
by
the
Cap
e E
liza
beth
Sch
ool B
oard
wit
h pr
opos
ed e
xpen
ditu
res
of $
28,4
90,0
12 a
nd
estim
ated
rev
enue
s of
$2,
218,
949;
3.7
9% c
hang
e fr
om F
Y 2
020.
(5
yes
) (1
no
Cou
ncil
or D
ever
aux)
It
em #
83-2
020
Sch
ool B
ud
get
Val
idat
ion
Ref
eren
dum
Ele
ctio
n W
arra
nt
Mov
ed b
y Je
rem
y A
. Gab
riel
son
and
Sec
onde
d by
Pen
elop
e A
. Jor
dan
OR
DE
RE
D, t
he C
ape
Eli
zabe
th T
own
Cou
ncil
app
rove
s th
e fo
llow
ing
Sch
ool B
udge
t Val
idat
ion
Ref
eren
dum
Ele
ctio
n W
arra
nt a
s fo
llow
s.
(6 y
es)
(0 n
o)
Pag
e 6
Tow
n C
oun
cil M
inu
tes
Spe
cial
Vir
tual
Mee
tin
g M
ay 2
7, 2
020
T
OW
N O
F C
AP
E E
LIZ
AB
ET
H
SC
HO
OL
BU
DG
ET
VA
LID
AT
ION
RE
FE
RE
ND
UM
W
AR
RA
NT
Tu
esda
y, J
uly
14, 2
020
C
oun
ty o
f C
umbe
rlan
d, s
s.
T
o P
aul W
. Fen
ton
, a c
onst
able
of
Cap
e E
lizab
eth.
You
are
her
eby
dire
cted
to
not
ify
the
vote
rs o
f C
ape
Eli
zab
eth
of t
he e
lect
ion
desc
rib
ed in
the
war
rant
.
Pag
e 5
Tow
n C
oun
cil M
inu
tes
Vir
tual
Sp
ecia
l Mee
tin
g
May
27,
202
0
Pag
e 6
Tow
n C
oun
cil M
inu
tes
Vir
tual
Sp
ecia
l Mee
tin
g
May
27,
202
0
SCH
OO
L B
UD
GE
T Q
UE
ST
ION
S
Scho
ol B
udge
t V
alid
atio
n R
efer
end
um
Do
you
favo
r ap
prov
ing
the
Tow
n of
Cap
e E
lizab
eth
scho
ol b
udge
t fo
r th
e up
com
ing
scho
ol y
ear
that
was
ad
opte
d at
the
late
st s
choo
l bud
get m
eeti
ng o
f th
e T
own
Cou
ncil?
Yes
No
Th
e fo
llow
ing
is a
non
-bin
din
g ex
pre
ssio
n of
opi
nion
for
th
e co
nsid
erat
ion
of
the
Sch
ool
Boa
rd a
nd
Tow
n C
ounc
il.
__
__
TO
O H
IGH
____
A
CC
EPT
AB
LE
__
__
TO
O L
OW
Ele
ctio
n to
be
held
on
Tue
sday
, Jul
y 14
, 202
0 at
the
Cap
e E
lizab
eth
Hig
h S
choo
l.
Polls
ope
n at
7:0
0 a.
m. a
nd C
lose
at 8
:00
p.m
.
Abs
ente
e B
allo
t P
roce
ssin
g:
A
bsen
tee
ballo
ts w
ill b
e pr
oces
sed
at 9
:00
a.m
. on
the
follo
win
g da
ys; J
uly
10, 1
1, 1
2 an
d 13
, 202
0. I
f re
ques
ted,
insp
ectio
n ti
me
is 9
:00
10:
00 a
.m.
A
bsen
tee
ball
ots
wil
l be
proc
esse
d on
Ele
ctio
n D
ay, o
n th
e ho
ur e
very
hou
r un
til c
lose
, beg
inni
ng a
t 7:0
0 a.
m.
The
Cap
e E
liza
beth
Tow
n D
emoc
ratic
Com
mit
tee,
the
Cap
e E
liza
beth
Tow
n R
epub
lican
Com
mit
tee,
and
St
ate
Gre
en I
ndep
ende
nt P
arty
hav
e al
so b
een
notif
ied,
in w
ritin
g, o
f th
e ab
sent
ee b
allo
t pro
cess
.
T
he R
egis
trar
of
Vot
ers
is a
vail
able
to
acce
pt n
ew r
egis
trat
ions
and
cor
rect
ions
to
the
vote
r lis
t on
Ele
ctio
n D
ay a
t th
e po
lls
and
prio
r to
Ele
ctio
n D
ay.
Que
stio
ns s
houl
d be
dir
ecte
d to
the
Reg
istr
ar o
f V
oter
s at
799
-76
65. P
roof
of
resi
denc
y an
d id
entit
y is
req
uire
d.
6
Pag
e 7
Tow
n C
oun
cil M
inu
tes
Vir
tual
Sp
ecia
l Mee
tin
g M
ay 2
7, 2
020
Item
#84
-202
0 T
own
Em
erge
ncy
Ord
er E
xpir
ing
June
30,
202
0 at
6:0
0 p
.m.
Mov
ed b
y P
enel
ope
A. J
orda
n an
d S
econ
ded
by C
aitl
in R
. Jor
dan
OR
DE
RE
D, t
he C
ape
Eli
zabe
th T
own
Cou
ncil
am
ends
the
Em
erge
ncy
Ord
er d
ated
Apr
il 2
8, 2
020
as f
ollo
ws:
Eff
ecti
ve J
une
1, 2
020
open
For
t Wil
liam
s P
ark
to v
ehic
ular
traf
fic.
Aff
irm
dog
s w
ithi
n Fo
rt W
illi
ams
will
be
rest
rain
ed b
y le
ash
at a
ll tim
es.
W
eari
ng o
f m
asks
or
faci
al c
over
ings
is e
ncou
rage
d w
ithi
n Fo
rt W
illia
ms
Par
k.
(5
yes
) (1
no
Cou
ncilo
r S
traw
)
Se
e at
tach
men
t.
Cit
izen
s m
ay a
t th
is p
oin
t in
th
e m
eeti
ng
rais
e an
y to
pic
th
at is
not
on
th
e ag
enda
th
at p
erta
ins
to
Cap
e E
liza
bet
h lo
cal g
over
nm
ent.
N
one
Ad
jou
rnm
ent
Mov
ed b
y C
aitl
in R
. Jor
dan
and
Sec
onde
d by
Pen
elop
e A
. Jor
dan
OR
DE
RE
D, t
he C
ape
Eli
zabe
th T
own
Cou
ncil
adj
ourn
s at
8:4
6 p.
m.
(6 y
es)
(0 n
o)
Res
pect
full
y S
ubm
itte
d,
____
____
____
____
____
__
Deb
ra M
. Lan
e, T
own
Cle
rk
Att
ach
men
t It
em #
84-2
020
Ap
pro
ved
by
the
Cap
e E
liza
bet
h T
own
Cou
nci
l May
27,
202
0
AM
EN
DM
EN
T T
O E
ME
RG
EN
CY
RE
GU
LA
TIO
N O
F T
HE
C
AP
E E
LIZ
AB
ET
H T
OW
N C
OU
NC
IL D
AT
ED
MA
RC
H 2
5, 2
020
O
RD
ER
ED
, tha
t th
e E
mer
genc
y R
egu
lati
on:
Pro
hibi
tion
on
Bu
sine
sses
, ap
prov
ed b
y th
e C
ape
Eli
zabe
th T
own
Cou
ncil
on M
arch
25,
202
0, a
men
ded
A
pri
l 1, 2
020,
Apr
il 28
, 202
0 an
d M
ay 2
7, 2
020,
is h
ereb
y am
end
ed
as f
ollo
ws;
and
WH
ER
EA
S, t
he T
own
of C
ape
Eliz
abet
h he
reby
dec
lare
s th
at a
pub
lic
heal
th e
mer
genc
y ne
cess
itati
ng s
wif
t act
ion
exis
ts in
res
pons
e to
the
CO
VID
-19
outb
reak
;
WH
ER
EA
S, a
t thi
s ti
me,
gui
danc
e fr
om th
e P
resi
dent
of
the
Uni
ted
Stat
es,
the
Gov
erno
r of
Sta
te o
f M
aine
, and
the
Cen
ter
for
Dis
ease
Con
trol
, urg
e th
e pu
blic
to p
ract
ice
soci
al d
ista
ncin
g an
d no
t att
end
even
ts w
here
ten
or
mor
e pe
ople
wil
l be
gath
ered
;
WH
ER
EA
S, s
aid
outb
reak
con
tinu
es to
em
erge
and
spr
ead,
so
that
the
num
ber
of c
ases
of
CO
VID
-19
in M
aine
as
of A
pril
28,
202
0 is
1,0
40;
WH
ER
EA
S, h
ealt
h of
fici
als
have
now
con
firm
ed 4
66 c
ases
of
CO
VID
-19
in C
umbe
rlan
d C
ount
y w
ith 6
7 ho
spita
liza
tion
s an
d 24
dea
ths;
and
WH
ER
EA
S, t
he r
isk
of c
omm
unit
y sp
read
thro
ugho
ut C
umbe
rlan
d C
ount
y an
d C
ape
Eliz
abet
h im
pact
s th
e lif
e, h
ealth
and
saf
ety
of th
e pu
blic
and
pu
blic
hea
lth is
impe
rile
d by
the
pers
on-t
o-pe
rson
spr
ead
of C
OV
ID-1
9;
The
Tow
n C
ounc
il o
f C
ape
Eliz
abet
h, p
ursu
ant t
o its
aut
hori
ty in
Art
icle
II,
Se
ctio
n 12
of
the
Cap
e E
lizab
eth
Cou
ncil
-Man
ager
Cha
rter
, her
eby
decl
are
a st
ate
of e
mer
genc
y an
d is
sue
the
follo
win
g re
gula
tions
, eff
ectiv
e A
pril
29,
20
20 a
t 12:
01 a
.m. w
ith a
n ex
pira
tion
date
of
June
30,
202
0 at
6:0
0 PM
, un
less
oth
erw
ise
exte
nded
by
Cou
ncil
Ord
er:
1.
A c
ivil
stat
e of
em
erge
ncy
cont
inue
s to
exi
st w
ithin
the
Tow
n of
Cap
e E
lizab
eth.
2. S
hort
term
ren
tals
, inc
lusi
ve o
f ho
mes
tays
ope
rate
d by
pri
vate
in
divi
dual
s sh
all n
ot o
pera
te w
hile
this
Ord
er r
emai
ns in
eff
ect.
7
3. E
ffec
tive
Jun
e 1,
202
0 Fo
rt W
illia
ms
Park
will
be
open
to v
ehic
ular
tr
affi
c. D
ogs
with
in F
ort W
illia
ms
wil
l be
rest
rain
ed b
y le
ash
at a
ll ti
mes
. W
eari
ng o
f m
asks
or
faci
al c
over
ings
is e
ncou
rage
d.
4. V
iola
tion
of o
r fa
ilure
to c
ompl
y w
ith th
e O
rder
is p
unis
habl
e by
a f
ine
of $
500.
00.
WH
ER
EA
S, t
he G
over
nor
has
issu
ed n
ew g
uida
nce
on r
esta
rtin
g
econ
omy,
the
coun
cil f
inds
the
follo
win
g m
easu
res
to b
e co
nsis
tent
with
ph
ase
one
of th
at p
lan.
It i
s he
reby
enc
oura
ged,
but
not
spe
cifi
call
y re
gula
ted,
that
all
citi
zens
or
visi
tors
of
the
Tow
n of
Cap
e E
lizab
eth
take
all
ne
cess
ary
step
s to
car
e fo
r th
emse
lves
and
pre
vent
the
spre
ad o
f C
OV
ID-
19. S
uch
step
s w
ill o
nly
bene
fit t
he h
ealth
and
wel
fare
of
the
citiz
ens
of th
e T
own
of C
ape
Eliz
abet
h an
d he
lp p
rote
ct u
s al
l. T
hank
you
for
all
the
sacr
ific
es th
at y
ou h
ave
mad
e so
far
. We
look
for
war
d to
get
ting
thro
ugh
this
toge
ther
.
Dat
ed a
t Cap
e E
lizab
eth,
ME
this
27th
day
of
May
202
0.
8
9
10
11
Municipality:
1. Total taxable valuation of real estate 1
2. Total taxable valuation of personal property 2
3. Total taxable valuation of real estate and personal property (Line 1 plus line 2) 3 1,744,146,500(must match MVR Page 1, line 11)
4. (a) Total exempt value for all homestead exemptions granted 4(a)
(b) Homestead exemption reimbursement value 4(b)
5. (a) Total exempt value of all BETE qualified property 5(a)
(b) BETE exemption reimbursement value 5(b)
Municipalities with significant personal property & equipment
may qualify for more than 50% reimbursement. Contact MRS for the Enhanced Calculator Form. DO NOT QUALIFY
6. Total valuation base (Line 3 plus line 4(b) plus line 5(b)) 6 1,775,848,100
ASSESSMENTS
7. County tax 7
8. Municipal appropriation 8
9. TIF financing plan amount 9
10. Local education appropriation (Local share/contribution) 10 (Adjusted to Municipal Fiscal Year)
11. Total assessments (Add lines 7 through 10) 11 $46,896,557.00
ALLOWABLE DEDUCTIONS
12. Anticipated state municipal revenue sharing 12
13. Other revenues: (All other revenues that have been formally 13
appropriated to be used to reduce the commitment such as excise tax revenue, tree growth reimbursement, trust fund or bankinterest income, appropriated surplus revenue, etc. (Do not include any homestead or BETE reimbursement)
14. 14 $11,738,141.00
15. Net to be raised by local property tax rate (Line 11 minus line 14) 15 $35,158,416.00
16. $35,158,416.00 x 1.05 = Maximum Allowable Tax(Amount from line 15)
17. $35,158,416.00 ÷ = Minimum Tax Rate(Amount from line 15)
18. $36,916,336.80 ÷ = Maximum Tax Rate(Amount from line 16)
19. 1,744,146,500 x 0.019920 = Tax for Commitment(Amount from line 3) (Selected Rate)
20. $35,158,416.00 x 0.05 = Maximum Overlay(Amount from line 15)
21. 30,926,000 x 0.019920 = Homestead Reimbursement(Amount from line 4b) (Selected Rate)
22. 775,600 x 0.019920 = BETE Reimbursement(Amount from line 5b) (Selected Rate)
23. $35,374,894.15 - = Overlay(Line 19 plus lines 21 and 22 )
(If Line 23 exceeds Line 20 select a lower tax rate.)
Results from this completed form should be used to prepare the Municipal Tax Assessment Warrant,
Certificate of Assessment to Municipal Treasurer and Municipal Valuation Return.
$15,449.95(Enter on line 9, Assessment Warrant)
$35,158,416.00 $216,478.15(Amount from line 15) (Enter on line 5, Assessment Warrant)
(Enter on line 8, Assessment Warrant)
$36,916,336.80
1,775,848,100 0.019798(Amount from line 6)
1,775,848,100 0.020788(Amount from line 6)
$34,743,398.28(Enter on MVR Page 1, line 13)
$1,757,920.80
$616,045.92
Total deductions (Line 12 plus line 13)
(must match MVR Page 2, line 15c)
775,600(line 5(a) multiplied by 0.5)
$1,518,473.00
$16,802,794.00
$85,278.00
$28,490,012.00
$750,000.00
$10,988,141.00
(must match MVR Page 2, line 16c + 16d)
1,551,200
MAINE REVENUE SERVICES - 2020 MUNICIPAL TAX RATE CALCULATION STANDARD FORM
Cape Elizabeth
BE SURE TO COMPLETE THIS FORM BEFORE FILLING IN THE TAX ASSESSMENT WARRANT
1,738,998,400(must match MVR Page 1, line 6)
5,148,100(must match MVR Page 1, line 10)
44,180,000(must match MVR Page 1, line 14f)
30,926,000(line 4(a) multiplied by 0.7)
12
13
14
15
16
06/29/2020 EXEMPTION CODES
Code Description Exemption Type
---- ------------ --------------
00 P Property
01 WW II VET P Property
02 WW II WID P Property
03 BLIND VET P Property
05 WW I VET P Property
06 BLIND P Property
07 PARA VET P Property
08 SOLAR EXEMPT P Property
09 WW I WID P Property
10 TOWN GENERAL P Property
11 TOWN CONSERV P Property
12 TOWN CEM P Property
13 TOWN/SCHOOL P Property
15 TOWN POWER P Property
16 TOWN TRUST P Property
17 LAND TR CELT P Property
19 HSE REL WSHP P Property
20 HOSP/NURS P Property
21 CHAR INST P Property
22 FRATERNAL GP P Property
23 BOY SCOUTS P Property
24 US GOVT P Property
25 STATE OF ME. P Property
26 POR.WAT.DIST P Property
27 REGIONAL SCH P Property
28 MISC. P Property
06/29/2020 PROPERTY TYPES
Code Description
---- ------------
10 VACANT LOT
20 RESIDENTIAL
25 MANUFACT HSG
30 ACCESSORY
40 COMMERCIAL
50 FARM/AGRICUL
60 UTILITIES
70 EXEMPT
80 OTHER
90 TREE GROWTH
91 TREE GR/FARM
93
95
97 VAC SHORE
98
99 RES SHORE
06/29/2020 USE CODES
Code Description
01 RESIDENTIAL
02 AGRICULTURAL
03 COMMON AREA
04 COMMERCIAL
05 AFF HSE RSTR
07 SHORE FRONT
08 LEASED LAND
09 MISC LAND
10 CONDOMINIUM
11 1 FAMILY
12 2 FAMILY
Code Description Exemption Type
---- ------------ --------------
29 UNKNOWN P Property
30 CHURCH RES. P Property
31 TREE GROWTH P Property
51 WW II VET NR P Property
52 WW II WID NR P Property
55 WW I VET NR P Property
57 PARA VET NR P Property
58 TWO VETS NR P Property
59 WW I WID NR P Property
61 KOREA VET P Property
62 KOREA WID P Property
63 VIETNAM VET P Property
64 VIETNAM WID P Property
69 OTHER VET P Property
70 OTHER VET NR P Property
71 KOREA VET NR P Property
72 KOREA WID NR P Property
73 V-NAM VET NR P Property
74 V-NAM WID NR P Property
75 HOMESTEAD EX P Property
90 GULF WAR VET P Property
91 100% DIS VET P Property
92 100% DIS WID P Property
93 100% DSVT NR P Property
94 100% DSWD NR P Property
06/29/2020 ZONES
Code Description
---- ------------
BA BUS DIST 80M
BB BUS DIST 80M
BC BUS FLOAT DS
F FLOOD HAZARD
FW FORT WILL PK
RA RES DIST 80M
RC RES DIST 20M
RP RESOURCE PRO
S SHORELAND ZO
W WETLAND
Code Description 13 3 FAMILY 14 4 FAMILY 15 MULTI FAMILY 16 MULTI DWLGS 17 SEASONAL 18 SEASON CONV 19 SF RES W/OFF 20 1 FAM W/L.Q. 21 ELD.RENT.UNT 24 GARAGE 25 SHOP BLDG 26 UTIL/STORAGE 27 HOME OCC/BUS 29 MISC RES 30 AUTO REPAIR 33 BANK
Code Description 37 LT MANUFAC 38 MEDICAL FAC 39 MERCH/RETAIL 40 SEASON RETAL 41 SERV STATION 42 HOTEL/MO/INN 43 NURSING/CARE 44 OFFICE 45 VARIETY STOR 46 REST/TAKEOUT 47 SEAS REST/TO 48 COMM SH FTG 49 MISC COMM 50 MERC/RET/APT 51 PRODUCE/CROP 52 FARM STAND
Code Description 55 BARN
56 POLE BARN
57 SHED
58 GREENHOUSE
59 MISC AGRI
60 CHURCH
61 PARS/RECT
62 SCHOOL
63 LIBRARY
64 TOWN
65 STATE
66 FEDERAL
67 PUBLIC SAFTY
68 WATER DIST
69 SEWER DIST
Code Description
77 EXEMPT LAND 78 EXEMPT BLDG 79 MISC EXEMPT 80 GAS CO. 81 POWER CO. 82 TEL CO. 83 CABLE CO. 84 COMMUN CO. 85 TOWN SEWER 86 OTHER
17
Municipal Valuation Return2020
For help in filling out this return, please see the Municipal Valuation Return Guidance Document at www.maine.gov/revenue/forms/property/appsformspubs.htm
DUE DATE - NOVEMBER 1, 2020 (or within 30 days of commitment, whichever is later)
Mail the signed original to Maine Revenue Services, Property Tax Division, PO Box 9106, Augusta, ME 04332-9106 and affix copy to front cover of Municipal Valuation book.
18
1. County: 8/7/2020 mm/dd/yyyy
2. Municipality
3. 2020 Certified Ratio (Percentage of current just value upon which assessments are based.) 3 80.00%Homestead, veterans, blind, and BETE Exemptions, Tree Growth and Farmland values must be adjusted by this percentage
4. 4 705,386,400
5. Buildings 5 1,033,612,000
6. Total taxable valuation of real estate (sum of lines 4 & 5 above) 6 1,738,998,400(must match Municipal Tax Rate Calculation Standard Form page 10, line 1)
7. Production machinery and equipment 7 2,035,200
8. Business equipment (furniture, furnishings and fixtures) 8 2,464,400
9. All other personal property 9 648,500
10. Total taxable valuation of personal property (sum of lines 7 through 9 above) 10 5,148,100(must match Municipal Tax Rate Calculation Standard Form page 10, line 2)
11. Total taxable valuation of real estate and personal property (sum of lines 6 & 10 above) 11 1,744,146,500(must match Municipal Tax Rate Calculation Standard Form page 10, line 3)
12. 2020 Property Tax Rate (example .01520) 12 0.019920
13. 2020 Property Tax Levy (includes overlay and any fractional gains from rounding) 13 $34,743,398.28Note: This is the exact amount of 2020 tax actually committed to the collector
(must match Municipal Tax Rate Calculation Standard Form page 10, line 19)
14. a. Total number of $25,000 homestead exemptions granted 2,209
b. Total exempt value for all $25,000 homestead exemptions granted (Line 14a x $25,000) 14b 44,180,000
c. Total number of properties fully exempted (valued less than $25,000) by homestead 14c 0 exemptions granted
d. Total exempt value for all properties fully exempted (valued less than $25,000) by 14d 0 homestead exemptions granted
e. Total number of homestead exemptions granted (sum of 14a & 14c) 2,209
f. Total exempt value for all homestead exemptions granted (sum of 14b & 14d) 44,180,000(Must match Municipal Tax Rate Calculation Standard Form page 10, line 4a)
g. Total assessed value of all homestead qualified property (land and buildings) 880,812,000
TAXABLE VALUATION OF PERSONAL PROPERTY
TAXABLE VALUATION OF REAL ESTATE
OTHER TAX INFORMATION
CumberlandMu
nici
pal
ity
Commitment Date:
MAINE REVENUE SERVICES - 2020 MUNICIPAL VALUATION RETURN
(36 M.R.S. § 383)
DUE DATE - NOVEMBER 1, 2020 (or within 30 days of commitment, whichever is later)
(Exclude exempt valuation of all categories)
Ca
pe
Eliz
ab
eth
Land (include value of transmission, distribution lines and substations, dams and power houses)
Cape Elizabeth
HOMESTEAD EXEMPTION REIMBURSEMENT CLAIMHomestead exemptions must be adjusted by the municipality's certified ratio
(Exclude exempt valuation of all categories)
14a
14g
14e
14f
- 1 -19
Municipality:
15. a. Number of BETE applications processed for tax year 2020 15a 27
b. Number of BETE applications approved 15b 27
c.Total exempt value of all BETE qualified property 15c 1,551,200(Must match Municipal Tax Rate Calculation Standard Form page 10, line 5a)
d Total exempt value of BETE property located in a municipal retention TIF district 15d 0
16. a.Total amount of increased taxable valuation above original assessed value within 16a 4,281,000 TIF districts
b.Amount of captured assessed value within TIF districts 16b 4,281,000 c.Property tax revenue that is appropriated and deposited into either a project
cost account or a sinking fund account 16c 85,278 d.BETE reimbursement revenue that is appropriated and deposited into either a project
cost account or a sinking fund account 16d $0.00(Lines 16c and 16d combined must match Municipal Tax Rate Calculation Standard Form page 10, line 9)
17. a. Enter whether excise taxes are collected based on a calendar or fiscal year 17a Fiscal
b.Motor vehicle excise tax collected 17b $2,250,832.00
c.Watercraft excise tax collected 17c $12,956.00
18. Total valuation of distribution and transmission lines owned by electric utility companies 18 $6,147,500
19. Total valuation of all electrical generation facilities 19 $0
20. Average per acre unit value used for undeveloped acreage (land not classified) 20 $5,80021. Classified forest land. (Do Not include land classified in Farmland as woodland)
a. Number of parcels classified as of April 1, 2020 21a 42
b. Softwood acreage 21b 147.17
c. Mixed wood acreage 21c 308.79
d. Hardwood acreage 21d 81.25
e. Total number of acres of forest land only (sum of lines 21 b, c, and d above) 21e 537.21
22. Total assessed valuation of all classified forest land for tax year 2020 22 187,430
a.Per acre values used to assess Tree Growth classified forest land value:
(1) Softwood 343.00
(2) Mixed Wood 366.00
(3) Hardwood 22a(3) 298.00
MAINE REVENUE SERVICES - 2020 MUNICIPAL VALUATION RETURN
BUSINESS EQUIPMENT TAX EXEMPTION (BETE) REIMBURSEMENT CLAIM
EXCISE TAX
ELECTRICAL GENERATION AND DISTRIBUTION PROPERTY
Cape Elizabeth
FOREST LAND CLASSIFIED UNDER THE TREE GROWTH TAX LAW PROGRAM
TAX INCREMENT FINANCING (TIF)
(36 M.R.S. §§ 571 - 584-A)
22a(1)
22a(2)
- 2 -
20
Municipality:
23. Number of forestland acres first classified for tax year 2020 23
24. Land withdrawn from Tree Growth classification (36 M.R.S. § 581)
a. Total number of parcels withdrawn from 4/2/19 through 4/1/20 24a
b. Total number of acres withdrawn from 4/2/19 through 4/1/20 24b
c. Total value of penalties assessed by the municipality due to withdrawal of 24cclassified Tree Growth land from 4/2/19 through 4/1/20
d. Total number of $500 penalties assessed for non-compliance 24d
24-1 Since April 1, 2019, have any Tree Growth acres been transferred to Farmland? 24-1 No Yes/No
FARM LAND:
25. Number of parcels classified as Farmland as of April 1, 2020 25
26. Number of acres first classified as Farmland for tax year 2020 26
27. a. Total number of acres of all land now classified as Farmland 27a(Do not include Farm woodland)
b. Total valuation of all land now classified as Farmland 27b(Do not include Farm woodland)
28. a. Number of Farm woodland acres:
(1) Softwood acreage 28a(1)
(2) Mixed wood acreage 28a(2)
(3) Hardwood acreage 28a(3)
b. Total number of acres of all land now classified as Farm woodland 28b
c. Total valuation of all land now classified as Farm woodland 28c
d. Per acre rates used for Farm woodland:
(1) Softwood 28d(1)
(2) Mixed Wood 28d(2)
(3) Hardwood 28d(3)
29. Land withdrawn from Farmland classification (36 M.R.S. § 1112)
a. Total number of parcels withdrawn from 4/2/19 through 4/1/20 29a
b. Total number of acres withdrawn from 4/2/19 through 4/1/20 29b
c. Total value of penalties assessed by the municipality due to the withdrawal
of classified Farmland from 4/2/19 through 4/1/20 29c
OPEN SPACE:
30. Number of parcels classified as Open Space as of April 1, 2020 30
31. Number of acres first classified as Open Space for tax year 2020 31
32. Total number of acres of land now classified as Open Space 32
33. Total valuation of all land now classified as Open Space 33
343
366
0.00
540.03
681,060
298
0
0.00
$0.00
27
- 3 -
0.00
2
5.77
$136,000.00
14
0.00
168.64
246.45
0
235.04
650.13
217,970
MAINE REVENUE SERVICES - 2020 MUNICIPAL VALUATION RETURN
Cape Elizabeth
LAND CLASSIFIED UNDER THE FARM AND OPEN SPACE TAX LAW PROGRAM(36 M.R.S. §§ 1101 to 1121)
TREE GROWTH TAX LAW CONTINUED
258.88
105,970
21
Municipality:
34. Land withdrawn from Open Space classification (36 M.R.S. § 1112)
a. Total number of parcels withdrawn from 4/2/19 through 4/1/20 34a 0
b. Total number of acres withdrawn from 4/2/19 through 4/1/20 34b 0.00c. Total value of penalties assessed by the municipality due to the withdrawal
of classified Open Space land from 4/2/19 through 4/1/20 34c $0.00
035. Number of parcels classified as Working Waterfront as of April 1, 2020 35 0
36. Number of acres first classified as Working Waterfront for tax year 2020 36 0.00
37. Total acreage of all land now classified as Working Waterfront 37 0.00
38. Total valuation of all land now classified as Working Waterfront 38 0
39. Land withdrawn from Working Waterfront classification (36 M.R.S. § 1138)
a. Total number of parcels withdrawn from 4/2/19 through 4/1/20 39a 0
b. Total number of acres withdrawn from 4/2/19 through 4/1/20 39b 0.00
c. Total value of penalties assessed by the municipality due to the withdrawal
of classified Working Waterfront land from 4/2/19 through 4/1/20 39c $0.00
40.
a. Public Property (§ 651(1)(A) and (B))
(1) United States 40a(1) $2,831,900
(2) State of Maine (excluding roads) 40a(2) $19,631,800
Total value of public property (40a(1) + 40a(2) 40a 22,463,700b. Real estate owned by the Water Resources Board of the State of
New Hampshire located within this state (§ 651(1)(B-1)) 40b 0
c. Property of any public municipal corporation of this state (including county property) appropriated to public uses (§ 651(1)(D)) 40c 67,314,200
(County, Municipal, Quasi-Municipal owned property)
d. Pipes, fixtures, hydrants, conduits, gatehouses, pumping stations, reservoirs
and dams of a public municipal corporation supplying water, power or light 40d 0if located outside the limits of the municipality (§ 651(1)(E))
e. Airport or landing field of a public municipal corporation used for airport or
aeronautical purposes (§ 651(1)(F)) 40e 0
f. Landing area of a privately owned airport when owner grants free use of that
landing area to the public (§ 656(1)(C)) 40f 0
g. Pipes, fixtures, conduits, buildings, pumping stations, and other facilities
of a public municipal corporation used for sewerage disposal if located 40g 0outside the limits of the municipality (§ 651(1)(G))
- 4 -
MAINE REVENUE SERVICES - 2020 MUNICIPAL VALUATION RETURN
EXEMPT PROPERTY(36 M.R.S. §§ 651, 652, 653, 654-A, 656)
Enter the exempt value of all the following classes of property which are exempt from property taxation by law.
LAND CLASSIFIED UNDER THE WORKING WATERFRONT TAX LAW(36 M.R.S. §§ 1131 - 1140-B)
OPEN SPACE CONTINUED
Cape Elizabeth
22
Municipality:
40. h. Property of benevolent and charitable institutions. (§ 652(1)(A)) 40h 4,953,800
i. Property of literary and scientific institutions. (§ 652(1)(B)) 40i 0
j. Property of the American Legion, Veterans of Foreign Wars, American Veterans,
Sons of Union Veterans of the Civil War, Disabled American Veterans and
Navy Clubs of the USA. (§ 652(1)(E))
1) Total exempt value of veterans organizations. 40 j(1) 0
2) Exempt value attributable to purposes other than meetings,
ceremonials, or instruction facilities (reimbursable exemption). 40 j(2) 0
k. Property of chambers of commerce or boards of trade (§ 652(1)(F)) 40k 0
l. Property of houses of religious worship and parsonages (§ 652(1)(G))
1) Number of parsonages within this municipality 40 l(1) 5
2) Total exempt value of those parsonages 40 l(2) 100,000
3) Total taxable value of those parsonages 40 l(3) 1,208,200
4) Total exempt value of all houses of religious worship 40 l(4) 6,422,900
TOTAL EXEMPT VALUE OF ALL HOUSES OF RELIGIOUS WORSHIP
AND PARSONAGES (Sum of lines 40l(2) + 40l(4)) 40l 6,522,900
m. Property owned or held in trust for fraternal organizations operating under the
lodge system (do not include college fraternities) (§ 652(1)(H)) 40m 0
n. Personal property leased by a benevolent and charitable organization exempt from
taxation under § 501 of the Internal Revenue Code of 1954 and the primary
purpose is the operation of a hospital licensed by the Dept. of Health and Human 40n 0Services, health maintenance organization or blood bank (§ 652(1)(K)) (Value of property owned by a hospital should be reported on line 40h)
o. Exempt value of real property of all persons determined to be legally blind
(§ 654-A) ( $4,000 adjusted by certified ratio) 40o 22,400
p. Aqueducts, pipes and conduits of any corporation supplying a municipality
with water (§ 656(1)(A)) 40p 9,294,200
q. Animal waste storage facilities constructed after April 1, 1999 and certified
as exempt by the Commissioner of Agriculture, Conservation and Forestry(§ 656(1)(J)) (reimbursable exemption) 40q 0
r. Pollution control facilities that are certified as such by the Commissioner
of Environmental Protection (§ 656(1)(E)) 40r 0
s. Snowmobile trail grooming equipment registered under
12 M.R.S. § 13113 (§ 655(1)(T)) (reimbursable exemption) 40s 0
MAINE REVENUE SERVICES - 2020 MUNICIPAL VALUATION RETURN
Cape Elizabeth
EXEMPT PROPERTY CONTINUED
- 5 -
23
Municipality:
40t. VETERANS EXEMPTIONS - The following information is necessary in order to calculate reimbursement. (36 M.R.S. § 653)
SECTION 1: The section is only for those veterans who served during a federally recognized war period
Widower: EXEMPT VALUE
1. Living male spouse or male parent of a deceased veteran 40t(1)A 40t(1)B
$6,000 adjusted by the certified ratio (§ 653(1)(D))
Revocable Living Trusts:
2. Paraplegic veteran (or their widow) who is the beneficiary 40t(2)A 40t(2)B
of a revocable living trust. $50,000 adjusted by the certified ratio (§ 653(1)(D-1))
3. All other veterans (or their widows) who are the beneficiaries of 40t(3)A 40t(3)B
revocable living trusts. $6,000 adjusted by the certified ratio (§ 653(1)(C) or (D))
WW I Veterans:
4. WW I veteran (or their widow) enlisted as Maine resident 40t(4)A 40t(4)B
$7,000 adjusted by the certified ratio (§ 653(1)(C-1)or (D-2))
5. WW I veteran (or their widow) enlisted as non-Maine resident 40t(5)A 40t(5)B
$7,000 adjusted by the certified ratio (§ 653(1)(C-1) or (D-2))
Paraplegic Veterans:
6. Paraplegic status veteran or their unremarried widow. 40t(6)A 40t(6)B
$50,000 adjusted by the certified ratio (§ 653(1)(D-1))
Cooperative Housing Corporation Veterans:
7. Qualifying Shareholder of Cooperative Housing Corporation 40t(7)A 40t(7)B
$6,000 adjusted by the certified ratio (§ 653(2))
All Other Veterans:
8. All other veterans (or their widows) enlisted as Maine 40t(8)A 133 40t(8)B $638,400
residents. $6,000 adjusted by the certified ratio (§ 653(1)(C)(1))
9. All other veterans (or their widows) enlisted as non-Maine 40t(9)A 96 40t(9)B $460,800
residents. $6,000 adjusted by the certified ratio (§ 653(1)(C)(1))
SECTION 2: This section is only for those veterans who did not serve during a federally recognized war period
EXEMPT VALUE
10. Veteran (or their widow) disabled in the line of duty. 40t(10)A 3 40t(10)B $14,400
$6,000 adjusted by the certified ratio (§ 653(1)(C)(2) or (D))
11. Veteran (or their widow) who served during the 40t(11)A 40t(11)B
periods from August 24, 1982 to July 31, 1984 and
December 20, 1989 to January 31, 1990. $6,000 adjusted by the certified ratio. [§ 653(1)(C)(1) or (D)]
12. Veteran (or their widow) who served during the period from 40t(12)A 40t(12)B
February 27, 1961 and August 5, 1964, but did not serve prior
to February 1, 1955 or after August 4, 1964. $6,000 adjusted by the certified ratio. [§ 653(1)(C)(1) or (D)]
Total number of ALL veteran exemptions granted in 2020 40t(A) 232
Total exempt value of ALL veteran exemptions granted in tax year 2020 40t(B) 1,113,600
MAINE REVENUE SERVICES - 2020 MUNICIPAL VALUATION RETURN
NUMBER OF EXEMPTIONS
NUMBER OF EXEMPTIONS
- 6 -
Cape Elizabeth
24
Municipality:
40. u. Solar and wind energy equipment. § 655(1)(U) & 656(1)(k) (reimbursable exemption).
1) Total number of solar and wind energy equipment applications processed. 40 u(1) 10
2) Total number of solar and wind energy equipment applications approved. 40 u(2) 10
3) Total exempt value of solar and wind energy equipment. 40 u(3) 210,000
40. v. Other. The Laws of the State of Maine provide for exemption of quasi-municipal organizations such as authoritiesdistricts and trust commissions. These exemptions will not be found in Title 36.
Examples: Section 5114 of Title 30-A provides for exemption of real and personal property of an Urban RenewalAuthority or Chapter 164, P. & S.L. of 1971 provides for exemption of real estate owned by the Cobbossee-Annabessacook Authority. (See also 30-A M.R.S., § 5413, Revenue Producing Municipal Facilities Act.)
Enter the full name of the organization in your municipality that has been granted exempt status through sucha law, the provision of the law granting the exemption and the estimated full value of real property.
EXEMPT VALUE
TOTAL 40v 0
40. TOTAL VALUE OF ALL PROPERTY EXEMPTED BY LAW 40 111,894,800(sum of all exempt value)
41. a. Does your municipality have tax maps? 41a YES YES/NO
If yes, proceed to b, c and d. If no, move to line 42. Give date when tax maps were originally obtained and name of contractor.(This does not refer to the annual updating of tax maps.)
b. Date 41b mm/dd/yyyy
c. Name of contractor 41c
d. Are your tax maps PAPER, GIS, or CAD? 41d
42. Enter the number of land parcels within your municipality
(Not the number of tax bills) 42 4468
43. Total taxable land acreage in your municipality. 43 9087.06
44. a. Has a professional town-wide revaluation been completed in your municipality?
If yes, please answer the questions below. 44a YES YES/NO
If no, please proceed to line 45.
b. Did the revaluation include any of the following? Please enter each category with YES or NO.
44b (1) YES LAND
44b (2) YES BUILDINGS
44b (3) YES PERSONAL PROPERTY
c. Effective Date 44c mm/dd/yyyy
d. Contractor Name 44d
e. Cost 44e
MUNICIPAL RECORDS
1/1/1956
Wright and Pierce
EXEMPT PROPERTY CONTINUED
MAINE REVENUE SERVICES - 2020 MUNICIPAL VALUATION RETURN
Cape Elizabeth
PROVISION OF LAWNAME OF ORGANIZATION
GIS
Matthew Sturgis, CMA
4/1/2011
$18,000
- 7 -25
Municipality:
45. Enter the best choice that describes how the municipality administers its assessment function. ChooseSINGLE ASSESSOR, ASSESSORS' AGENT or BOARD OF ASSESSORS. Include the name of any single assessor or agent.
a) Function 45a
b) Name 45b
c) Email address 45c
46. Enter the beginning and ending dates of the fiscal year in your municipality.
FROM 46a 7/1/2020 TO 46b 6/30/2021
mm/dd/yyyy mm/dd/yyyy
47. Interest rate charged on overdue 2020 property taxes (36 M.R.S. § 505) 47 8.00(not to exceed 9.00%)
48. Date(s) that 2020 property taxes are due. 48a 10/1/2020 48b 4/1/202148c 48d
mm/dd/yyyy mm/dd/yyyy
49. Are your assessment records computerized?
49a YES YES/NO
50. Has your municipality implemented a local property tax relief program under 36 M.R.S. § 6232(1)?
YES YES/NO How many people qualified? 50b 162
How much relief was granted? 50c $79,773.49
51. Has your municipality implemented a local senior volunteer tax credit program under 36 M.R.S. § 6232(1-A)?
51a NO YES/NO How many people qualified? 51b
How much relief was granted? 51c
52. Has your municipality implemented a local property tax deferral for senior citizens under 36 M.R.S. § 6271?
52a NO YES/NO How many people qualified? 52b
How much relief was granted? 52c
I/We, the Assessor(s) of the Municipality of do state that the
foregoing information contained herein is, to the best knowledge and belief of this office, reported correctlyand that all of the requirements of the law have been followed in valuing, listing and submitting the information.
ASSESSOR(S)SIGNATURES
DATE 8/7/2020
mm/dd/yyyy
50a
Name of software used 49b
Single Assessor
MAINE REVENUE SERVICES - 2020 MUNICIPAL VALUATION RETURN
Cape Elizabeth
MUNICIPAL RECORDS CONTINUED
Northern Data Systems
Clinton J. Swett
Cape Elizabeth
- 8 -
NOTICE: This return must be completed and sent to the Property Tax Division by November 1, 2020 or within 30 days after the commitment date, whichever is later, in order to avoid reduction or loss of any entitlement under the Tree Growth Tax Law municipal reimbursement program for the 2020 tax year.
Clinton J. Swett, CMA #722
26
Municipality: County:
1. Enter the number and type of new, demolished and converted residential buildings in your municipality since April 1, 2019, giving the approximate increase or decrease in full market value.
One Family Two Family 3-4 Family 5 Family Plus Mobile Homes Seasonal Homes
New 21
Demolished 4
Converted 0
Valuation Increase (+) $5,553,200
Valuation Loss (-) $423,300
Net Increase/Loss $5,129,900 $0 $0 $0 $0 $0
2. Enter any new industrial or commercial growth started or expanded since April 1, 2019, giving the approximate full market value and additional machinery, equipment, etc.
3. Enter any extreme losses in valuation since April 1, 2019, giving a brief explanation such as "fire" or "mill closing", etc. giving the loss at full market value.
4. Explain any general increase or decrease in valuation since April 1, 2019 based on revaluations, change in ratio used, adjustments, etc.
- 9 -
US GOVT SOLD 2 FORFEITED (SEIZED) PROPERTIES FOR $2,664,900 IN VALUE, LOTS U08-14 AND U08-15, THESEASSETS NOW BACK ON TAX ROLLS.
Revaluation scheduled for this summer has been POSTPONED due to COVID-19 until 2021.
MAINE REVENUE SERVICES - 2020 MUNICIPAL VALUATION RETURN
No new/additional commercial or industrial movement in Cape Elizabeth as of 4/1/2020
Cape Elizabeth Cumberland
VALUATION INFORMATION
27
Municipality:
1. Total taxable valuation of real estate 1
2. Total taxable valuation of personal property 2
3. Total taxable valuation of real estate and personal property (Line 1 plus line 2) 3 1,744,146,500(must match MVR Page 1, line 11)
4. (a) Total exempt value for all homestead exemptions granted 4(a)
(b) Homestead exemption reimbursement value 4(b)
5. (a) Total exempt value of all BETE qualified property 5(a)
(b) The statutory standard reimbursement for 2020 is 50% 5(b)Municipalities with significant personal property & equipmentmay qualify for more than 50% reimbursement. Contact MRS for the Enhanced Calculator Form. DO NOT QUALIFY
6. Total valuation base (Line 3 plus line 4(b) plus line 5(b)) 6 1,775,848,100 ASSESSMENTS
7. County tax 7
8. Municipal appropriation 8
9. TIF Financing plan amount 9
10. Local education appropriation (local share/contribution) 10 (Adjusted to municipal fiscal year)
11. Total assessments (Add lines 7 through 10) 11 $46,896,557.00ALLOWABLE DEDUCTIONS
12. Anticipated state municipal revenue sharing 12
13. Other revenues: (All other revenues that have been formally 13
appropriated to be used to reduce the commitment such as excise tax revenue, Tree Growth reimbursement, trust fund or bankinterest income, appropriated surplus revenue, etc. (Do not Include any homestead or BETE reimbursement)
14. 14 $11,738,141.00
15. Net to be raised by local property tax rate (Line 11 minus line 14) 15 $35,158,416.00
16. $35,158,416.00 x 1.05 = Maximum Allowable Tax(Amount from line 15)
17. $35,158,416.00 ÷ = Minimum Tax Rate(Amount from line 15)
18. $36,916,336.80 ÷ = Maximum Tax Rate(Amount from line 16)
19. 1,744,146,500 x 0.019920 = Tax for Commitment(Amount from line 3) (Selected Rate)
20. $35,158,416.00 x 0.05 = Maximum Overlay(Amount from line 15)
21. 30,926,000 x 0.019920 = Homestead Reimbursement(Amount from line 4b) (Selected Rate)
22. 775,600 x 0.019920 = BETE Reimbursement(Amount from line 5b) (Selected Rate)
23. $35,374,894.15 - = Overlay(Line 19 plus lines 21 and 22 )
(If Line 23 exceeds Line 20 select a lower tax rate.)
- 10 -Certificate of Assessment to Municipal Treasurer and Municipal Valuation Return.
Results from this completed form should be used to prepare the Municipal Tax Assessment Warrant,
0.020788(Amount from line 6)
$1,757,920.80
(Amount from line 15) (Enter on line 5, Assessment Warrant)
$35,158,416.00
1,775,848,100
$216,478.15
(Enter on line 8, Assessment Warrant)
(Enter on line 9, Assessment Warrant)
$15,449.95
$616,045.92
$34,743,398.28
Total deductions (Line 12 plus line 13)
$750,000.00
(line 5(a) multiplied by 0.5)
$1,518,473.00
$16,802,794.00
$10,988,141.00
(must match MVR Page 2, line 16c + 16d)
(Enter on MVR Page 1, line 13)
(Amount from line 6)
1,775,848,100 0.019798
$36,916,336.80
MAINE REVENUE SERVICES - 2020 MUNICIPAL TAX RATE CALCULATION STANDARD FORM
BE SURE TO COMPLETE THIS FORM BEFORE FILLING IN THE TAX ASSESSMENT WARRANT
Cape Elizabeth
1,738,998,400
$28,490,012.00
775,600
1,551,200(must match MVR Page 2, line 15c)
(line 4(a) multiplied by 0.7)
$85,278.00
30,926,000
(must match MVR Page 1, line 6)
5,148,100(must match MVR Page 1, line 10)
44,180,000(must match MVR Page 1, line 14f)
28
08/07/2020 VALUATION ANALYSIS Page 1
REAL ESTATE:
PROPERTY # OF PROPERTY
TYPE PARCELS LAND VALUE BUILDING VALUE TOTAL VALUATION EXEMPTIONS NET VALUE
-------- ------- --------------- --------------- --------------- --------------- ---------------
00 30 2,889,300.00 1,967,300.00 4,856,600.00 20,000.00 4,836,600.00
10 295 22,162,600.00 23,700.00 22,186,300.00 2,155,300.00 20,031,000.00
20 3753 604,406,400.00 848,379,700.00 1,452,786,100.00 44,483,000.00 1,408,303,100.00
30 6 842,300.00 345,300.00 1,187,600.00 .00 1,187,600.00
40 44 11,302,300.00 28,476,300.00 39,778,600.00 2,511,900.00 37,266,700.00
50 11 682,200.00 1,171,200.00 1,853,400.00 20,000.00 1,833,400.00
60 14 9,312,500.00 7,911,000.00 17,223,500.00 8,371,300.00 8,852,200.00
70 91 43,762,200.00 53,153,600.00 96,915,800.00 95,730,500.00 1,185,300.00
80 7 1,208,300.00 329,900.00 1,538,200.00 .00 1,538,200.00
90 42 2,098,000.00 1,102,100.00 3,200,100.00 64,800.00 3,135,300.00
91 14 1,374,800.00 1,567,200.00 2,942,000.00 44,800.00 2,897,200.00
97 13 6,863,500.00 1,000.00 6,864,500.00 1,064,000.00 5,800,500.00
99 148 154,617,400.00 89,183,700.00 243,801,100.00 1,669,800.00 242,131,300.00
-------- ------- --------------- --------------- --------------- --------------- ---------------
RE TOTALS 4468 861,521,800.00 1,033,612,000.00 1,895,133,800.00 156,135,400.00 1,738,998,400.00
TOTAL ACRES .00 Hrdwd .00 Sftwd .00 Mixed .00 LotSz 9087.06
EXEMPT PROPERTY:
EXEMPT EXEMPTION # OF PROPERTY TAX CREDIT
CODE DESCRIPTION ENTRIES EXEMPTIONS EXEMPTIONS
------ ------------ ------- -------------- --------------
1 WW II VET 8 38,400.00
2 WW II WID 10 48,000.00
6 BLIND 7 22,400.00
8 SOLAR EXEMPT 10 210,000.00
10 TOWN GENERAL 83 20,588,100.00
11 TOWN CONSERV 6 661,600.00
13 TOWN/SCHOOL 1 46,064,500.00
17 LAND TR CELT 20 3,261,600.00
19 HSE REL WSHP 5 6,422,900.00
21 CHAR INST 3 1,692,200.00
23 BOY SCOUTS 1 75,000.00
24 US GOVT 4 2,831,900.00
25 STATE OF ME. 8 19,631,800.00
26 POR.WAT.DIST 9 9,294,200.00
30 CHURCH RES. 5 100,000.00
51 WW II VET NR 4 19,200.00
52 WW II WID NR 6 28,800.00
61 KOREA VET 24 115,200.00
62 KOREA WID 11 52,800.00
63 VIETNAM VET 65 312,000.00
64 VIETNAM WID 8 38,400.00
29
08/07/2020 VALUATION ANALYSIS Page 2
EXEMPT PROPERTY:
EXEMPT EXEMPTION # OF PROPERTY TAX CREDIT
CODE DESCRIPTION ENTRIES EXEMPTIONS EXEMPTIONS
------ ------------ ------- -------------- --------------
69 OTHER VET 2 9,600.00
70 OTHER VET NR 2 9,600.00
71 KOREA VET NR 10 48,000.00
72 KOREA WID NR 5 24,000.00
73 V-NAM VET NR 59 283,200.00
74 V-NAM WID NR 10 48,000.00
75 HOMESTEAD EX 2209 44,180,000.00
90 GULF WAR VET 2 9,600.00
91 100% DIS VET 3 14,400.00
------- -------------- --------------
EXEMPTION TOTALS 2600 156,135,400.00
PERSONAL PROPERTY:
# OF PIECES VALUATION EXEMPT AMT NET VALUE
----------- -------------- ---------- -------------
MACHINE/EQP 53 2,035,200.00 .00 2,035,200.00
FURN & FIXT 36 2,464,400.00 .00 2,464,400.00
COMPUTER 27 352,600.00 .00 352,600.00
23 295,900.00 .00 295,900.00
BETE_1 27 1,551,200.00 1,551,200.00 .00
----------- -------------- ---------- -------------
PERSONAL PROPERTY TOTALS 166 6,699,300.00 1,551,200.00 5,148,100.00
30
08/07/2020 VALUATION ANALYSIS Page 3
TOTAL PROPERTY VALUATION:
# OF PIECES TOTAL VALUATION
------------- ----------------
Real Estate 4468 1,895,133,800.00
LESS: Property Exemptions 2600 < 156,135,400.00>
Personal Property 166 6,699,300.00
Personal Property Exemptions 27 < 1,551,200.00>
----------------
Grand Total 1,744,146,500.00
31
Map/Lot Address Owner Acres LAND Value BLDG Value 2014 value OAV (4/1/13) 2015 (4/1/14) 2016 (4/1/15) 2017 (4/1/16) 2018 (4/1/17) 2019 (4/1/18) 2020 (4/1/19) 2021 (4/1/20)R2-4-6-0 326 Ocean House Rd Frank W. Murphy LLC 1.32 207,500$ -$ 207,500$ 207,500$ 207,500$ 207,500$ 207,500$ 207,500$ 207,500$ 185,500$ R2-4-6-1 100 Town Common Circle Frank W. Murphy LLC 0.35 119,000$ R2-4-6-2 200 Town Common Circle Frank W. Murphy LLC 0.62 158,400$ R2-4-6-3 300 Town Common Circle Frank W. Murphy LLC 0.99 200,200$ R2-4-6-4 400 Town Common Circle Frank W. Murphy LLC 0.82 182,200$ U11-14 1226 Shore Rd. Foxtrot Properties LLC. 1.50 252,400$ 595,200$ 847,600$ 847,600$ 847,600$ 847,600$ 847,600$ 847,600$ 847,600$ 739,700$ U11-15 1230 Shore Rd. KLS LLC. 1.00 160,000$ 138,100$ 298,100$ 298,100$ 298,100$ 298,100$ 298,100$ 298,100$ 298,100$ 298,100$ U11-16-1 312 Ocean House Rd Ker, Laura E 0.12 60,000$ 124,400$ 184,400$ 184,400$ 184,400$ 184,400$ 184,400$ 184,400$ 184,400$ 184,400$ U11-16-2 312 Ocean House Rd Dill, Cynthia 0.12 60,000$ 110,200$ 170,200$ 170,200$ 170,200$ 170,200$ 170,200$ 170,200$ 170,200$ 170,200$ U11-16-3 312 Ocean House Rd Goodine, Jennifer L 0.12 60,000$ 75,800$ 135,800$ 135,800$ 135,800$ 135,800$ 135,800$ 135,800$ 135,800$ 135,800$ U11-16-4 312 Ocean House Rd Cohn, Phyllis C 0.12 60,000$ 141,300$ 201,300$ 201,300$ 201,300$ 201,300$ 201,300$ 201,300$ 201,300$ 201,300$ U11-16A 316 Ocean House Rd. ISIS Development LLC. 0.85 217,000$ -$ 217,000$ 217,000$ 217,000$ 217,000$ 217,000$ 217,000$ 217,000$ 217,000$ U11-16B 1234 Shore Rd. Key Bank of Maine 0.44 193,800$ 204,200$ 398,000$ 398,000$ 398,000$ 398,000$ 398,000$ 398,000$ 398,000$ 398,000$ U11-16C 312 Ocean House Rd Ocean House Condominiums 0.46 -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ U11-16D 1232 Shore Rd. Cape Dental Associates 0.28 154,600$ 126,500$ 281,100$ 281,100$ 281,100$ 281,100$ 281,100$ 281,100$ 281,100$ 281,100$ U20-15 359 Ocean House Rd Jordan, Norman R, Jr 0.50 84,800$ 117,200$ 202,000$ 202,000$ 202,000$ 202,000$ 202,000$ 202,000$ 202,000$ 202,000$ U20-16 Ocean House Rd Jordan, Norman R, Jr 0.49 84,000$ -$ 84,000$ 84,000$ 84,000$ 84,000$ 84,000$ 84,000$ 84,000$ 84,000$ U20-16A Ocean House Rd Jordan, Norman R, Jr 1.00 16,300$ -$ 16,300$ 16,300$ 16,300$ 16,300$ 16,300$ 16,300$ 16,300$ 16,300$ U20-17 351 Ocean House Rd Blake, Rachel Y 2.00 137,400$ 240,600$ 378,000$ 378,000$ 378,000$ 378,000$ 378,000$ 378,000$ 440,000$ 440,000$ U21-1 349 Ocean House Rd. KMC Properties LLC. 0.76 337,500$ -$ 337,500$ 337,500$ 1,010,900$ 1,010,900$ 1,010,900$ 1,010,900$ 1,010,900$ 1,010,900$ U21-3B 327 Ocean House Rd. Lathrop & Lathrop Inc. 2.50 530,300$ 1,003,400$ 1,533,700$ 1,533,700$ 1,533,700$ 1,533,700$ 1,533,700$ 1,533,700$ 1,533,700$ 1,533,700$ U21-5 317 Ocean House Rd. Murray, Gerald W. 1.10 143,100$ 120,000$ 263,100$ 263,100$ 263,100$ 263,100$ 263,100$ 263,100$ 263,100$ 263,100$ U21-5A 323 Ocean House Rd. Murray, Gerald W. 0.80 118,900$ 263,600$ 382,500$ 382,500$ 382,500$ 382,500$ 382,500$ 382,500$ 382,500$ 382,500$ U21-6 315 Ocean House Rd. Murray Gerald W. 0.38 85,300$ -$ 85,300$ 85,300$ 85,300$ 85,300$ 85,300$ 85,300$ 85,300$ 85,300$
U21-7 299 Ocean House Rd. Thompson, Timothy L. 0.29 144,500$ 202,500$ 347,000$ 347,000$ 347,000$ 347,000$ 347,000$ 347,000$ 347,000$ 347,000$
U21-8 295 Ocean House Rd. Balfour, Scott A. 0.14 100,300$ 69,800$ 170,100$ 170,100$ 170,100$ 170,100$ 170,100$ 170,100$ 170,100$ 170,100$ U21-9 303 Ocean House Rd. Jennifer DeSena 0.31 128,100$ 140,700$ 268,800$ 319,900$ 319,900$ 319,900$ 319,900$ 319,900$ 319,900$ 319,900$
U21-11 2 Scott Dyer Rd. Dickinson, Diane M. 0.30 146,900$ 110,100$ 257,000$ 257,000$ 257,000$ 257,000$ 257,000$ 257,000$ 257,000$ 257,000$
U22-74 12 Hill Way Hill, Janet E 0.45 142,000$ 311,600$ 453,600$ 453,600$ 453,600$ 453,600$ 453,600$ 430,800$ 430,800$ 430,800$ U22-74-1 10 HILL WAY TWO PENGUIN PROP LLC 1.37 NEW '18 2,903,600$ 2,903,600$ 2,903,600$ U22-74-3 14 HILL WAY TWO PENGUIN PROP LLC 0.31 NEW '18 83,800$ 83,800$ 83,800$ U22-75 5 Scott Dyer Rd. Hill, Janet E 0.14 75,100$ 8,100$ 83,200$ 83,200$ 83,200$ 83,200$ 83,200$ 83,200$ 83,200$ 83,200$ U22-76 287 Ocean House Rd. VSH Realty Inc. 0.91 261,200$ 177,800$ 439,000$ 439,000$ 439,000$ 439,000$ 439,000$ 439,000$ 439,000$ 439,000$ U22-76B 5 Pearl Street Donnelly, Jon Patrick 1.96 133,700$ 458,900$ 592,600$ 592,600$ 592,600$ 592,600$ 592,600$ 592,600$ 592,600$ 592,600$ U22-76C 1227 Shore Rd. Dill, Cynthia A 0.60 123,100$ 365,000$ 488,100$ 488,100$ 488,100$ 488,100$ 488,100$ 488,100$ 488,100$ 488,100$ U22-78 298 Ocean House Rd. Cumberland Farms Inc. 0.61 213,800$ 456,200$ 670,000$ 670,000$ 670,000$ 670,000$ 670,000$ 670,000$ 670,000$ 670,000$ U22-79 1237 Shore Rd Long Eddy Realty Trust 0.15 79,500$ 317,600$ 397,100$ 397,100$ 397,100$ 397,100$ 397,100$ 397,100$ 397,100$ 397,100$ U22-80 1235 Shore Rd. Johnson, Everett F Jr. 0.36 115,800$ 309,600$ 425,400$ 425,400$ 425,400$ 425,400$ 425,400$ 425,400$ 425,400$ 425,400$ U22-82 1231 Shore Rd. Voelker Properties LLC 0.48 189,600$ 220,300$ 409,900$ 409,900$ 409,900$ 409,900$ 409,900$ 409,900$ 409,900$ 409,900$
27.04 4,816,500$ 6,408,700$ 11,225,200$ 11,276,300$ 11,949,700$ 11,949,700$ 11,949,700$ 14,914,300$ 14,976,300$ 15,506,200$ CAPTURED VALUE = 51,100$ 724,500$ 724,500$ 724,500$ 3,689,100$ 3,751,100$ 4,281,000$
MIL RATE = 0.01680$ 0.01688$ 0.01754$ 0.01800$ 0.01902$ 0.01968$ 0.01992$ CAPTURED REVENUE = (not eligible for capture) 11,520$ 11,811$ 12,121$ 66,022$ 69,533$ 85,278$
ACREAGE = 27.04 27.04 27.04 27.04 27.04 27.04 27.04
Fiscal Year 2016 2017 2018 2019 2020 2021Captured Value each Year 11,520$ 11,811$ 12,121$ 66,022$ 69,533$ 85,278$
Captured Revenue 256,285$
32
18 DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 BUREAU OF REVENUE SERVICES
Chapter 202: TREE GROWTH TAX LAW VALUATIONS - 2020
SUMMARY: 36 M.R.S. § 576 requires that the State Tax Assessor establish the 100% valuation
per acre for each forest type, by economic region, for parcels classified under the
Tree Growth Tax Law for tax year 2020.
.01 Tree Growth Tax Law Valuation Schedule – 2020
COUNTY SOFTWOOD MIXED WOOD HARDWOOD
Androscoggin 429.00 458.00 372.00
Aroostook 112.00 159.00 170.00
Cumberland 429.00 458.00 372.00
Franklin 258.00 304.00 314.00
Hancock 135.00 159.00 122.00
Kennebec 326.00 397.00 257.00
Knox 326.00 397.00 257.00
Lincoln 326.00 397.00 257.00
Oxford 258.00 304.00 314.00
Penobscot 135.00 159.00 122.00
Piscataquis 112.00 159.00 170.00
Sagadahoc 429.00 458.00 372.00
Somerset 112.00 159.00 170.00
Waldo 326.00 397.00 257.00
Washington 135.00 159.00 122.00
York 429.00 458.00 372.00
33
STATUTORY AUTHORITY: 36 M.R.S. § 576
EFFECTIVE DATE: October 14, 1980
AMENDED: October 1, 1981
October 1, 1982
October 5, 1983
October 5, 1984
April 1, 1985
October 6, 1985
October 1, 1986
October 1, 1987
October 1, 1988
October 1, 1989
October 1, 1990
November 5, 1991
October 26, 1992
June 13, 1994
February 18, 1995
August 16, 1995
EFFECTIVE DATE (ELECTRONIC CONVERSION):
May 1, 1996
AMENDED:
August 28, 1996
NON-SUBSTANTIVE CORRECTION:
September 23, 1996 - “CF” corrected to “OF” in name of Department, top of first page.
AMENDED:
January 10, 1998
January 26, 1999
February 7, 2000
January 1, 2001
December 10, 2001
January 8, 2003 – filing 2003-2
CORRECTIONS:
January 30, 2003
AMENDED:
November 4, 2003 – filing 2003-388
December 7, 2004 – filing 2004-577
34
January 30, 2006 – filing 2006-47
January 27, 2007 – filing 2007-24
REPEALED AND REPLACED:
March 9, 2008 – filing 2008-96
April 5, 2009 – filing 2009-142
February 24, 2010 – filing 2010-46
February 14, 2011 – filing 2011-53
April 15, 2012 – filing 2012-104
March 19, 2013 - filing 2013-63
March 25, 2014 – filing 2014-048
April 12, 2015 – filing 2015-064
May 10, 2016 – filing 2016-085
May 22, 2017 – filing 2017-077
May 8, 2018 – filing 2018-073
May 6, 2019 – filing 2019-070
June 3, 2020 – filing 2020-130
35
Town of Cape ElizabethTop 10 Taxpayers for Fiscal Year 2021
Owner_Name TYPE Real Estate Personal Property Total Assessed Property Tax % of Levy
SPRAGUE CORP Corporation 18,295,700$ 14,800$ 18,310,500$ 364,745.16$ 1.05%
INN BY THE SEA LLC Hotel/Resort 13,160,200$ 2,420,000$ 15,580,200$ 310,357.58$ 0.89%
CENTRAL MAINE POWER COMPANY Utility 6,225,900$ 6,225,900$ 124,019.93$ 0.36%
HEALTH CARE PROPERTY INVESTORS INC Assist Liv Fac 5,603,400$ 196,200$ 5,799,600$ 115,528.03$ 0.33%
L & J DOWNEAST PROPERTIES LLC Residence 5,349,800$ 5,349,800$ 106,568.02$ 0.31%
GLICKMAN FAMILY TRUST Residence 5,239,000$ 5,239,000$ 104,360.88$ 0.30%
1172 LLC Residence 4,789,800$ 4,789,800$ 95,412.82$ 0.27%
PURPOODOCK CLUB Golf Course 4,137,700$ 77,100$ 4,214,800$ 83,958.82$ 0.24%
STEFANIE J LEVENSON LIV TRST Residence 4,055,600$ 4,055,600$ 80,787.55$ 0.23%
SUZANNE P MCGINN Residence 3,492,100$ 3,492,100$ 69,562.63$ 0.20%
Mil Rate = 0.01992$
Levy = 34,743,398$
36
Section 1: Computation of EPS Rates Section : 1A) Attending Counts: Pre
K-K1-5 6-8 PreK-8 9-12 Total
1) Attending Pupils ( October 2018) 109.0 + 542.0 + 392.0 = 1,043.0 + 533.0 = 1,576.0
2) Attending Pupils (October 2019) 97.0 + 549.0 + 398.0 = 1,044.0 + 530.0 = 1,574.0
3) Attending Pupils Average 103.0 + 545.5 + 395.0 1,043.5 + 531.5 1,575.0
66.25 % 33.75 % 100.00 %
B) Staff PositionsPreK-K EPS
FTEStudent to
Staff+ 1-5 EPS FTE Student to
Staff + 6-8 EPS
FTEStudent to
Staff + 9-12 EPS
FTEStudent to Staff
= EPS FTE Total
÷ Actual FTE Total
= % Of EPS x SAU Data in EPS Matrix
= Adjusted EPS Salary
= Elementary Salary
Secondary Salary
1) Teachers 6.87 (15: 1) + 32.09 (17:1) + 23.24 (17:1) + 33.22 (16:1) = 95.41 ÷ 114.6 = 0.83 x 6,914,496 = 5,756,594 = 3,813,972 1,942,622
2) Guidance 0.29 (350: 1) + 1.56 (350:1) + 1.13 (350:1) + 2.13 (250:1) = 5.11 ÷ 7.0 = 0.73 x 411,593 = 300,311 = 198,968 101,343
3) Librarians 0.13 (800: 1) + 0.68 (800:1) + 0.49 (800:1) + 0.66 (800:1) = 1.97 ÷ 3.0 = 0.66 x 176,397 = 115,761 = 76,696 39,065
4) Health 0.13 (800: 1) + 0.68 (800:1) + 0.49 (800:1) + 0.66 (800:1) = 1.97 ÷ 3.0 = 0.66 x 174,463 = 114,491 = 75,855 38,636
5) Education Techs 0.90 (114: 1) + 4.79 (114:1) + 1.27 (312:1) + 1.68 (316:1) = 8.64 ÷ 9.3 = 0.93 x 194,130 = 180,283 = 119,445 60,838
6) Library Techs 0.21 (500: 1) + 1.09 (500:1) + 0.79 (500:1) + 1.06 (500:1) = 3.15 ÷ 0.0 = 3.15 x 0 = 51,030 = 33,809 17,221
7) Clerical 0.52 (200: 1) + 2.73 (200:1) + 1.98 (200:1) + 2.66 (200:1) = 7.88 ÷ 8.9 = 0.88 x 317,879 = 281,269 = 186,352 94,917
8) School Admin. 0.34 (305: 1) + 1.79 (305:1) + 1.30 (305:1) + 1.69 (315:1) = 5.11 ÷ 6.0 = 0.85 x 547,365 = 466,043 = 308,772 157,271
C) Computation of Benefits: PercentageElementary
SalarySecondary
SalaryElementary
BenefitsSecondary
Benefits1) Teachers, Guidance, Librarians & Health 19.00% X 4,165,491 2,121,666 = 791,443 403,117
2) Education & Library Technicians 36.00% X 153,254 78,059 = 55,171 28,101
3) Clerical 29.00% X 186,352 94,917 = 54,042 27,526
4) School Administrators 14.00% X 308,772 157,271 = 43,228 22,018
D) Other Support Per-Pupil Costs: PreK-8 9-12Elementary
StudentsSecondary Students
Elementary Support
Secondary Support
1) Substitute Teachers (1/2 Day) 45 45 X 1,043.5 531.5 = 46,958 23,918
2) Supplies and Equipment 392 542 X 1,043.5 531.5 = 409,052 288,073
3) Professional Development 67 67 X 1,043.5 531.5 = 69,915 35,611
4) Instructional Leadership Support 31 31 X 1,043.5 531.5 = 32,349 16,477
5) Co- and Extra-Curricular Student 42 130 X 1,043.5 531.5 = 43,827 69,095
6) System Administration/Support 135 135 X 1,043.5 531.5 = 140,873 71,753
7) Operations & Maintenance 1147 1362 X 1,043.5 531.5 = 1,196,895 723,903
E) Other Adjustments:1) Regional Adjustment for Staff & Substitute Salaries Regional Index = 1.08 388,866 198,066
Section 1: Totals 8,086,488 4,359,571Divided by Attending Pupils: ÷ 1,043.5 531.5
Calculated EPS Rates Per Pupil: = 7,749 8,202
Preliminary per FY 2020-2021 Governor’s Proposed Supplemental Budget – Adjustments may be made to these printouts throughout FY 21
STATE OF MAINE DEPARTMENT OF EDUCATIONED 279 AUGUSTA 04333 1/30/2020
STATE CALCULATION FOR FUNDING PUBLIC EDUCATION (PreK-12) REPORT ORG ID : 113 Cape Elizabeth Public Schools 2020 - 2021
37
Section 2: Operating Cost Allocations Section : 2 A) Subsidizable Pupils ( Includes Superintendent Transfers ) 4YO/PreK K-8 9-12 Total
1) October 2018 0.0 + 1,045.0 + 531.0 = 1,576.0
2) October 2019 (may include 4YO/PreK estimates) 0.0 + 1,046.0 + 529.0 = 1,575.0
3) Subsidizable Pupils Average 0.0 + 1,045.5 + 530.0 = 1,575.5
Preliminary per FY 2020-2021 Governor’s Proposed Supplemental Budget – Adjustments may be made to these printouts throughout FY 21
B) Basic Counts
Average Pupils SAU EPS Rates from
Page 1Basic Cost Allocations
1) 4YO/PreK Pupils (Most Recent Oct Only) 0.0 X 7,749 = 0.00 2) K-8 Pupils 1,045.5 X 7,749 = 8,101,579.50 3) 9-12 Pupils 530.0 X 8,202 = 4,347,060.00 4) Adult Education Courses at .1 0.0 X 8,202 = 0.00 5) 4YO/PreK Equiv. Instruction Pupils (Most Recent Oct Only) 0.000 X 7,749 = 0.00 6) K-8 Equiv. Instruction Pupils 0.000 X 7,749 = 0.00 7) 9-12 Equiv. Instruction Pupils 1.125 X 8,202 = 9,227.25
C) Weighted Counts (Most Recent Oct Only)Pupils EPS Weights
SAU EPS Rates from Page 1
Weighted Cost Allocations
1) 4YO/PreK Disadvantaged @ 0.0624 0.0 X 0.15 X 7,749 = 0.00
2) K-8 Disadvantaged @ 0.0624 65.2 X 0.15 X 7,749 = 75,785.22
3) 9-12 Disadvantaged @ 0.0624 33.1 X 0.15 X 8,202 = 40,722.93
4) 4YO/PreK English Learners 0.0 X 0.500 X 7,749 = 0.00
5) K-8 English Learners 18.0 X 0.500 X 7,749 = 69,741.00
6) 9-12 English Learners 5.0 X 0.500 X 8,202 = 20,505.00
D) Targeted Funds Pupils EPS WeightsEPS Targeted
AmountTargeted Cost Allocations
1) 4YO/PreK Student Assessment (Most Recent Oct Only) 0.0 X 51.00 = 0.00 2) K-8 Student Assessment 1,045.5 X 51.00 = 53,320.50 3) 9-12 Student Assessment 530.0 X 51.00 = 27,030.00 4) 4YO/PreK Technology Resources (Most Recent Oct Only) 0.0 X 111.00 = 0.00 5) K-8 Technology Resources 1,045.5 X 111.00 = 116,050.50 6) 9-12 Technology Resources 530.0 X 334.00 = 177,020.00 7) 4YO/PreK Pupils (Most Recent Oct Only) 0.0 X 0.10 X 7,749 = 0.00 8) K-2 Pupils 299.5 X 0.10 X 7,749 = 232,082.55 9) 4YO/PreK Disadvantaged Targeted (Most Recent Oct Only) 0.0 X 0.05 X 7,749 = 0.0010) K-8 Disadvantaged Targeted 65.2 X 0.05 X 7,749 = 25,261.7411) 9-12 Disadvantaged Targeted 33.1 X 0.05 X 8,202 = 13,574.31
E) Isolated Small School Adjustment1) PreK-8 Isolated Small School Adjustment = 0.00
2) 9-12 Isolated Small School Adjustment = 0.00
Section 2: Operating Allocation Totals = 13,308,960.50
STATE OF MAINE DEPARTMENT OF EDUCATIONED 279 AUGUSTA 04333 1/30/2020
STATE CALCULATION FOR FUNDING PUBLIC EDUCATION (PreK-12) REPORT ORG ID : 113 Cape Elizabeth Public Schools 2020 - 2021
38
Total Debt Service Allocation = 0.00Section 3 : Total Combined Allocations (Page 2 Adjusted Total plus Other Subsidizable plus Debt Service) = 17,964,495.55
Preliminary per FY 2020-2021 Governor’s Proposed Supplemental Budget – Adjustments may be made to these printouts throughout FY 21
Section 3: Other Allocations Section : 3A) Other Subsidizable Costs
Base Year Expenditure
InflationAdjustment
1) Gifted & Talented Expenditures from 2018 - 2019 81,324.48 X 102.20% = 83,113.62 2) Special Education - EPS Allocation X = 3,337,782.66 3) Special Education - High-Cost Out-of-District Allocation X = 42,114.40 4) Transportation Operating - EPS Allocation X = 596,701.87 5) Approved Bus Allocation (Purchase Year FY 20 or earlier) X = 0.00
Total Other Subsidizable Costs = 4,059,712.55
B) Teacher Retirement Amount (Normalized Cost) 595,822.50
Total Adjusted Operating Allocation (Page2 ) plus Total other Subsidizable Costs plus Teacher Retirement = 17,964,495.55
C) Debt Service Allocations
1) Town / District Payment Date Name of Project Principal Interest Total
2) Total Debt Service Principal & Interest Payments
3) Approved Lease for 2019 - 20 Cape Elizabeth Public Schools 0.00
4) Approved Lease Purchase for 2019 - 20 for Cape Elizabeth Public Schools 0.00
STATE OF MAINE DEPARTMENT OF EDUCATIONED 279 AUGUSTA 04333 1/30/2020
STATE CALCULATION FOR FUNDING PUBLIC EDUCATION (PreK-12) REPORT ORG ID : 113 Cape Elizabeth Public Schools 2020 - 2021
39
Section 4 : Calculation of Required Local Contribution - Mil Expectation Section : 4A) Subsidizable Pupils (Excludes Superintendent Transfers for SADs, RSUs & CSDs) by Member Municipality
Member Municipality
Average Subsidizable PupilsPercantage of
Total Pupils
Oper., Othr Sub, & Tchr. Ret. Allocation
Distribution
Municipal Debt Allocation
Distribution
Total MunicipalAlllocation Distribution as a Percentage of Pupils
Cape Elizabeth Public Schools 1575.5 100.00% 17,964,495.55 + 0.00 = 17,964,495.55
Total 1,575.5 100.00% 17,964,495.55 0.00 17,964,495.55
B) State Valuation by Member Municipality
Member Municipality
3-Yr Average or Previous Yr State Valuation
Mil Expectation
Total Municipal Allocation Distribution per Valuation
x Mil ExpectationCape Elizabeth Public Schools 2,007,166,667 8.18 16,418,623.34
Total 2,007,166,667 16,418,623.34
C) Required Local Contribution = the lesser of the previous two calculations :
Member Municipality Total Allocation by
Municipality
Required Local Contribution by
Municipality Calculated Mil Rate
State Contribution by Municipality (Prior to adjustments)
Cape Elizabeth Public Schools 17,964,495.55 - 16,418,623.34 8.18 1,545,872.21
Total 17,964,495.55 - 16,418,623.34 1,545,872.21Preliminary per FY 2020-2021 Governor’s Proposed Supplemental Budget – Adjustments may be made to these printouts throughout FY 21
STATE OF MAINE DEPARTMENT OF EDUCATIONED 279 AUGUSTA 04333 1/30/2020
STATE CALCULATION FOR FUNDING PUBLIC EDUCATION (PreK-12) REPORT ORG ID : 113 Cape Elizabeth Public Schools 2020 - 2021
40
Section 5: Totals and Adjustments Section : 5
Total Allocation Local Contribution State Contribution A) Total Allocation, Local Contribution, and State Contribution Prior to Adjustment 17,964,495.55 16,418,623.34 1,545,872.21
2) Adjustment for 50 % of Special Education costs -144,076.32 144,076.32
6) Totals after adjustment to Local and State Contributions 17,964,495.55 16,274,547.02 1,689,948.53B) Other Adjustments to State Contribution Only
1) Plus Audit Adjustments 0.00
2) Less Audit Adjustments 0.00
3) Less Adjustment for Unappropriated Local Contribution 0.00
4) Less Adjustment for Unallocated Balance in Excess of 3% 0.00
5) Special Education Budgetary Hardship Adjustment 0.00
6) Career & Technical Education Center Allocation 0.00
7) Plus Long-Term Drug Treatment Centers Adjustment 0.00
8) Education Service Center Member Allocation 44,415.00
9) Bus Refurbishing Adjustment 0.00
10) Less MaineCare Seed - Private 0.00
11) Less MaineCare Seed - Public 0.00
C) Adjusted State Contribution 1,734,363.53
Local and State Percentages Prior to Adjustments : Local Share % = 91.39 % State Share % = 8.61 %
Local and State Percentages After Adjustments : Local Share % = 90.59 % State Share % = 9.41 %
FYI : 100% EPS Allocation 17,964,495.55
Section F: Adjusted Local Contribution by Town ***** WARRANT ARTICLE *****
Member MunicipalityMin. Spec. Ed. Adj. Sec. 5 Line A2 Total Allocation
Adjusted Local Contribution
Adjusted Percentage
Adjusted Mil Rate
Cape Elizabeth Public Schools
144,076.32 17,964,495.55 16,274,547.02 100.00% 8.11
Totals 144,076.32 17,964,495.55 16,274,547.02 100.00%
Preliminary per FY 2020-2021 Governor’s Proposed Supplemental Budget – Adjustments may be made to these printouts throughout FY 21
STATE OF MAINE DEPARTMENT OF EDUCATIONED 279 AUGUSTA 04333 1/30/2020
STATE CALCULATION FOR FUNDING PUBLIC EDUCATION (PreK-12) REPORT ORG ID : 113 Cape Elizabeth Public Schools 2020 - 2021
41
Section 6: SCHEDULED PAYMENTS & YEAR TO DATE PAYMENTS Section : 6
MONTH SUBSIDY PAID TO DATE DEBT SERVICE PAID TO DATE
July 144,530.29 0.00 0.00 0.00
August 144,530.29 0.00 0.00 0.00
September 144,530.29 0.00 0.00 0.00
October 144,530.29 0.00 0.00 0.00
November 144,530.29 0.00 0.00 0.00
December 144,530.29 0.00 0.00 0.00
January 144,530.29 0.00 0.00 0.00
February 144,530.29 0.00 0.00 0.00
March 144,530.29 0.00 0.00 0.00
April 144,530.29 0.00 0.00 0.00
May 144,530.29 0.00 0.00 0.00
June 144,530.34 0.00 0.00 0.00
TOTAL 1,734,363.53 0.00 0.00 0.00
Preliminary per FY 2020-2021 Governor’s Proposed Supplemental Budget – Adjustments may be made to these printouts throughout FY 21
STATE OF MAINE DEPARTMENT OF EDUCATIONED 279 AUGUSTA 04333 1/30/2020
STATE CALCULATION FOR FUNDING PUBLIC EDUCATION (PreK-12) REPORT ORG ID : 113 Cape Elizabeth Public Schools 2020 - 2021
42
Revised Municipal Revenue Sharing for CAPE ELIZABETH is $762,314
For Tax calculations, we used the Town Council approved amount of $750,000 (instead of the $762.3K figure)
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Town of Cape Elizabeth
Clinton J. Swett, Assessor
320 Ocean House Road, Cape Elizabeth, Maine 04107
(207) 799-1619
TOWN OF CAPE ELIZABETH 2020 – 2021 ASSESSMENT INFORMATION
FISCAL YEAR 2021
TAX COMMITMENT DATE DEADLINE FOR FILING FOR ABATEMENT CERTIFIED RATIO
August 7, 2020 February 8, 2021 80%
1ST HALF TAXES DUE 2ND HALF TAXES DUE INTEREST RATE
October 1, 2020 April 1, 2021 8%
TAX RATE IS $19.92 PER THOUSAND DOLLARS OF ASSESSED VALUE
RATE BREAKDOWN
AREA MIL RATE PERCENTAGE
Town of Cape Elizabeth (municipal) $ 3.989 20%
Cumberland County Taxes $ 0.871 4%
Town of Cape Elizabeth (Schools) $ 15.062 76%
Totals $ 19.922 100%
EXEMPTIONS
CATEGORY ORIGINAL CERTIFIED RATIO AFTER RATIO
Homestead Exemption $25,000 80% $20,000
Veterans & Widows of Veterans $6,000 80% $4,800
Blind $4,000 80% $3,200
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INFORMATION ON PROPERTY TAX BILLS
Title 36, section 507 requires certain information be included when a municipality issues a property tax bill to a taxpayer. This includes: 1) the amount by which the taxpayer’s tax has been reduced by certain state distributions/reimbursements, 2) the percentage of local property taxes distributed to education, and to local, county, and state government, 3) the outstanding bonded indebtedness of the issuing municipality as of the date the bill is issued, and 4) the date interest will begin to accrue on delinquent taxes.
Reduction due to state distributions/reimbursements
Section 507 requires that each “bill must contain a statement or calculation that demonstrates the amount or percentage by which the taxpayer’s tax has been reduced by the distribution of state-municipal revenue sharing, state reimbursement for the Maine resident homestead property tax exemption and state aid for education.” Municipalities may satisfy this statutory requirement by issuing property tax bills which include a statement substantially similar to the following:
AS A RESULT OF THE MONEY OUR MUNICIPALITY RECEIVES FROM THE STATE LEGISLATURE THROUGH THE STATE MUNICIPAL REVENUE SHARING PROGRAM, HOMESTEAD AND BETE EXEMPTION REIMBURSEMENT, AND STATE AID TO EDUCATION, YOUR PROPERTY TAX BILL HAS ALREADY BEEN REDUCED BY _______________%
The percentage is determined by dividing the total amount of state aid dollars received (revenue sharing, homestead exemption reimbursement, and education subsidy) by the total tax commitment plus the total amount of state aid dollars received. The process is illustrated by the calculation sequence and the supporting example below (using this method the percentage is calculated by
dividing line (5) by line (7) and multiplying that result by 100; the answer is 33.3%).
Homestead reimbursement (1) ________ BETE reimbursement (2) ________ Revenue sharing (3) ________ Education subsidy (4) ________ (1) + (2) + (3) + (4) = (5) ________ Tax commitment (6) ________ (5) + (6) = (7) ________
(5) ÷ (7) = 0. ________ Convert decimal to percentage
x 100 =
%
EXAMPLE
Homestead reimbursement (1) 50,000 BETE reimbursement (2) 25,000 Revenue sharing (3) 100,000 Education subsidy (4) 200,000 (1) + (2) + (3) + (4) = (5) 375,000 Tax commitment (6) 750,000 (5) + (6) = (7) 1,125,000
(5) ÷ (7) = 0. 3333 Convert decimal to percentage x 100 = This is the reduction 33.3%
$ 616,046
$ 15,450
$ 750,000
$ 1,734,364
$ 3,115,860
8.23
8.23
00823
$ 34,743,398
$ 37,859,258
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Rev. 05/20 2
Alternatively, municipalities may also satisfy the law by using the following statement:
WITHOUT STATE AID FOR EDUCATION, HOMESTEAD AND BETE EXEMPTION REIMBURSEMENT AND STATE REVENUE SHARING, YOUR TAX BILL WOULD HAVE BEEN ______% HIGHER.
Using this method and information in the example, the percentage is calculated by dividing line (5) by line (6) and multiplying that result by 100. In the example, the answer is 50.0%. The decision of which statement to use is at the discretion of the individual municipality.
Percentage distribution of local property taxes
Additionally, each bill is required to indicate the percentage of local property taxes distributed to education, and to local, county, and state government. These percentages are determined by dividing each of the components—local education appropriation, municipal appropriations (including any TIF financing plan amounts), and county tax—by the total assessments. Because no local property tax levies are directly appropriated to state government, the state component is zero and is not part of the calculation. The process is illustrated in the calculation sequence example below.
Outstanding indebtedness
Each bill issued must indicate the outstanding bonded indebtedness of the issuing municipality as of the date the bill is issued.
Interest date
Each bill issued must clearly state the date interest will begin to accrue on delinquent taxes. Please note that the maximum rate that may be charged for 2020 tax assessments is 9.00% simple interest.
Additional information
For a current estimate of your municipality’s revenue sharing, visit the State Treasurer’s website: www.maine.gov/treasurer/revenue_sharing/projections.html For education subsidy visit the Department of Education website at: www.maine.gov/doe/funding/gpa/eps For all other information please write or call: PROPERTY TAX DIVISION P.O. BOX 9106 AUGUSTA, ME 04332-9106
Email: [email protected] Tel. (207) 624-5600
Assessments:
1. County tax $ 340,500 line 1 ÷ 5 = 5.84%
2. Municipal appropriation $ 2,800,000 line (2+3) ÷ 5 = 48.67%
3. TIF financing plan amount $ 36,000
4. Local education appropriation $ 2,650,000 line 4 ÷ 5 = 45.48%
(local share/contribution)
5. Total assessments $ 5,826,500
8.00%
8.23
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1
ENACTED PROPERTY TAX LEGISLATION – 2020 SESSION
Tax Assistance
Business Equipment Tax Exemption (BETE). The law clarifies that equipment eligible for the
BETE program specifically excludes property exempt under any other provision of law.
Additionally, the law clarifies that property against which an excise tax has been assessed is not
eligible for the BETE program. Effective June 16, 2020. LD 2047, PL 2019, c. 659.
Development Districts
Tax increment financing. The law provides that tax increment revenue may be used for certain
child care and adult care facilities. Effective June 16, 2020. LD 1958, PL 2019, c. 604.
Tax increment financing. The law clarifies that unused tax increment financing revenue may
still be transferred to a municipality’s general fund after the tax increment financing district has
expired. Effective June 16, 2020. LD 2008, PL 2019, c. 607.
Unorganized Territory
Municipal cost component. The law is part of the routine annual process for establishing the
costs of administering the unorganized territory of Maine. The costs approved by the Maine
Legislature must be incorporated into the 2020 property tax levy in the unorganized territory.
The unorganized territory property tax is collected as dedicated revenue to the Unorganized
Territory Education and Services Fund. Effective March 18, 2020. LD 2161, PL 2019, c. 675.
Conveyance of state interest in certain real estate in the unorganized territory. The resolve
authorizes the State Tax Assessor to sell certain tax-acquired parcels located in the unorganized
territory. Effective June 16, 2020. LD 2012, Resolves, 2019, c. 119.
Tax liens. The law provides that property tax liens and the associated lien releases filed by the
State Tax Assessor do not have to be signed by a notary public. Effective June 16, 2020. LD
2008, PL 2019, c. 607.
State Valuation
Proposed state valuation. The law updates the noticing provisions for the proposed state
valuation numbers. The State Tax Assessor will now send the proposed state valuation numbers
to municipal officers, who are the parties authorized to appeal the State’s assessment. Effective
June 16, 2020. LD 2008, PL 2019, c. 607.
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2
Real Estate Transfer Tax
Real Estate Transfer Tax Declarations. The law provides that signatures of the transferor and
transferee are no longer required on the Real Estate Transfer Tax Declaration or the Controlling
Interest Transfer Tax Return/Declaration of Value. Effective June 16, 2020. LD 2008, PL 2019,
c. 607.
Miscellaneous
Municipal functions. The law amends several areas of Title 36 to make allowances for changes
in municipal functions due to a declaration of a state of emergency regarding the COVID-19
virus, including:
• If a budget meeting is not held or is delayed, a municipality may apply the previous
year’s budget to the current year.
• A municipal treasurer may disburse funds on authority of a warrant signed by a majority
of the municipal officers.
• A school board may delay a budget meeting beyond the July 1 statutory deadline if state
aid for education is not determined by June 1.
• All motor vehicle and trailer registrations, liquor licenses, and dog licenses that expire
during the COVID-19 virus state of emergency are deemed valid until 30 days after the
state of emergency termination.
• Municipalities may, under certain circumstances, conduct remote access public meetings.
Effective March 18, 2020. LD 2167, PL 2019, c. 617.
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Here is the LAST page of the REAL ESTATE Commitment book, pages 1 to 644, with totals.
Here is the LAST page of the PERS PROP Commitment book, pages 1 to 21, with totals.
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Town of Cape Elizabeth
Clinton J. Swett, Assessor
320 Ocean House Road, Cape Elizabeth, Maine 04107
(207) 799-1619
TOWN OF CAPE ELIZABETH 2020 – 2021 ASSESSMENT INFORMATION
FISCAL YEAR 2021
TAX COMMITMENT DATE DEADLINE FOR FILING FOR ABATEMENT CERTIFIED RATIO
August 7, 2020 February 8, 2021 80%
1ST HALF TAXES DUE 2ND HALF TAXES DUE INTEREST RATE
October 1, 2020 April 1, 2021 8%
TAX RATE IS $19.92 PER THOUSAND DOLLARS OF ASSESSED VALUE
RATE BREAKDOWN
AREA MIL RATE PERCENTAGE
Town of Cape Elizabeth (municipal) $ 3.989 20%
Cumberland County Taxes $ 0.871 4%
Town of Cape Elizabeth (Schools) $ 15.062 76%
Totals $ 19.922 100%
EXEMPTIONS
CATEGORY ORIGINAL CERTIFIED RATIO AFTER RATIO
Homestead Exemption $25,000 80% $20,000
Veterans & Widows of Veterans $6,000 80% $4,800
Blind $4,000 80% $3,200
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TOWN OF CAPE ELIZABETH Assessing, Codes & Planning PO Box 6260 320 Ocean House Road Cape Elizabeth, Maine 04107-0060
Phone (207) 799-1619 Email: [email protected]
March 25, 2020 To: The Honorable Council Chair, Members of the Town Council, Town Manager, Finance Director,
and Town Clerk of the Town of Cape Elizabeth, Maine. Subject: Cape Elizabeth Revaluation – PROJECT POSTPONED UNTIL 2021/2022 Dear Honorable Council Chair, Council Members, and Town Manager:
In light of the recent COVID-19 pandemic, our office has decided to postpone the Revaluation project until the spring of 2021,
having a completion date of August 2022. This is based on several factors which include the uncertainty of when “social
distancing” will be lifted and the impact of the virus on the world economies as it may relate to real estate sale prices. Delaying
the revaluation will also assist in alleviating some of the budgetary pressures associated with this pandemic.
As the Assessor, I will still be performing some “behind the scenes” actions in preparation of the revaluation, such as digitally
sketching property building sketches into our software. This may result in an increase or decrease in the square footage of
your home, based on aerial photos and calculations; so homeowners may see a small increase or decrease in their values
based on these changes.
I am also preparing to send another town-wide letter describing the delay of the project.
Sincerely,
Clinton J. Swett, CMA #722 Cape Elizabeth, Maine, Town Assessor
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Maximum Interest Rate for fy 2021 is 8%
Last Date for Appeals is February 8, 2021 (185 days after Tax Commitment, dated August 7, 2020)
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