Maine's Essential Programs and Services (EPS) formula calculates the dollar amount the state considers essential for each district to provide a basic, adequate education. Spending above this figure is a local choice and is funded entirely through local property tax. The Gorham Town Council's adoption order (Order #26-52, May 12, 2026) documents $13,912,640 in FY27 'additional local funds' that exceed the EPS allocation model.
Last updated May 13, 2026.