Finding #2 — $109.3 Million Tax Base Increase Not Disclosed

Severity: critical · Category: taxes · Last updated: Feb 27, 2026 · Dollar amount: +$109.3M

Summary

The brochure uses a tax base $109.3M higher than the actual FY26 certified value — silently suppressing the visible mill rate increase by 0.35 mills.

Detail

The brochure uses a tax base of $3,111,850,088. The actual FY26 total assessed value certified by Maine Revenue Services was $3,002,593,899 — a difference of $109,256,189.

The higher Essential Programs and Services state valuation figure suppresses the visible mill rate increase by approximately 0.35 mills. The revenue-neutral rate of 9.4944 is arithmetically derived from the higher base: $29,545,178.47 ÷ $3,111,850,088 × 1,000 = 9.4944 exactly.

No public document explains why the uncertified Essential Programs and Services valuation — not the actual certified FY26 base — was used as the taxpayer comparison baseline.

Impact

Suppresses visible mill rate increase by ~0.35 mills vs. certified FY26 value

Source

Document: FY27 Budget Brochure
Reference: Taxpayer Impact Table

Verified sources

Maine Department of Education — Essential Programs and Services Subsidy & State Valuation Data — The $3,111,850,088 Essential Programs and Services state valuation figure used by Gorham School Department is derived from Maine Department of Education's Essential Programs and Services (Essential Programs and Services) subsidy calculation — not from the certified FY26 assessed value of $3,002,593,899 certified by Ma…

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