130th MAINE LEGISLATURE
		LD 1780		LR 2332(01)
	An Act To Allow Unorganized Territory School Staff To Receive Annualized Pay
	Preliminary Fiscal Impact Statement for Original Bill
	Sponsor: Rep. Dunphy of Old Town
	Committee: Education and Cultural Affairs
	Fiscal Note Required: Yes
Preliminary Fiscal Impact Statement
			FY 2021-22	FY 2022-23	Projections  FY 2023-24	Projections  FY 2024-25
Net Cost (Savings)
	General Fund		$0	$0	$0	$0
Appropriations/Allocations
	General Fund		$0	$65,777	$67,882	$70,054
Revenue
	General Fund		$0	$65,777	$67,882	$70,054
	Other Special Revenue Funds		$0	$0	$0	$0
Fiscal Detail and Notes
	The Education in the Unorganized Territory program within the Department of Education will require ongoing General Fund appropriations of $65,777 beginning in fiscal year 2022-23 for the increased health and dental insurance plan costs associated with allowing certain unorganized territory school staff to choose to received annualized pay.  This estimate, provided by the Department of Education, assumes that 31 unorganized territory school employees would choose to receive their pay on an annualized basis.  Currently, these employees do not receive employee benefits year-round.  General Fund expenditures from this program are fully reimbursed by the Unorganized Territory Education and Services Fund.  Therefore, there is no net general fund impact to the State as a result of this legislation.
	The bill will result in a corresponding increase in the tax collected through the Unorganized Territory Education and Services Tax, which is levied on all nonexempt real and personal property located in the Unorganized Territory Tax District, beginning in fiscal year 2022-23.  As stated above, this additional tax revenue will be used to reimburse the General Fund for expenditures incurred because of this bill.
	Additional costs to the Education in the Unorganized Territory program associated with programming and other administrative costs to implement the requirements of this legislation cannot be determined at this time, but will also be fully reimbursed by the Unorganized Territory Education and Services Fund.