Finance Committee

Remote Finance Committee MEMBERS Meeting Agenda Councilor April Fournier, Chair Thursday, November 6, 2025 Councilor Benjamin Grant Councilor Wesley Pelletier 5:00 PM Mayor Mark Dion (Ex-Officio) Remote via ZOOM PUBLIC COMMENT INFORMATION To submit written public comment on an agenda item for which public comment is being accepted, email finance@portlandmaine.gov. Submissions must be received by 12:00 pm the day before the Finance Committee meeting to guarantee their inclusion in the agenda packet. All submissions must include the commenter's name and legal address. To help ensure your comment is submitted for the correct item, please include the name of the agenda item (see below). ZOOM MEETING INFORMATION This meeting will take place remotely using Zoom. This meeting will be held remotely pursuant to the Remote Meeting Policy adopted by the Portland City Council. Allow your computer to install the free Zoom app to get the best meeting experience. If you are not able to attend live, a recording will be available in the Agenda Center following the meeting. For agenda items where public comment is scheduled, you will need to use the "raise your hand" feature. To raise your hand via the telephone, please hit *9. You will be unmuted by the host when it is time for public comment. Join from PC, Mac, iPad, or Android: https://portlandmaine- gov.zoom.us/j/85815653186?pwd=wnmHKlj1lpavgLUV3B7JK9ZRVxdjfD.1 Passcode:742545 Phone one-tap: +16469313860,,85815653186#,,,,*742545# US +19292056099,,85815653186#,,,,*742545# US (New York) Join via audio: +1 646 931 3860 US +1 929 205 6099 US (New York) +1 312 626 6799 US (Chicago) Webinar ID: 858 1565 3186 International numbers available: https://portlandmaine-gov.zoom.us/u/kdxyDNXrj1 1. Introductions 2. 2026 Metro Assessment and Council Options On October 31, 2025 Metro submitted their 2026 budget to the City. The budget includes an assessment increase for Portland of 20% or approximately $600k. Should the Council choose to reject the budget, such rejection must occur within 30 days. Acceptance of the budget and local assessment can occur by taking no action (simply a City Council Communication on a November agenda) or by a formal vote of acceptance. Due to the significance of the FY27 1 Page 1  increase the budget will be initially discussed at tonight’s Finance Committee meeting to ensure Council support. City and METRO staff will be in attendance to discuss the increase for FY27, the service level enhancements, outlook for FY28, and why the budget is being recommended for acceptance. This is a discussion item only, no action is scheduled at the current meeting. 3. 2026 Capital Improvement Plan Process and Capital Project Selection Criteria In 2025, City staff made several key changes to the Capital Improvement Plan (CIP) process. Most notably, staff better aligned project selection with established City priorities, added additional evaluation of project submissions based on clear criteria weighted to reflect City priorities, added emphasis on equity and sustainability, and established a Capital Projects Advisory Committee (CPAC) to assist in the CIP project assessment process. At the current meeting, staff will review the CIP timeline, investment priorities and capital project selection criteria for 2026. This is a discussion item only, no action is scheduled at the current meeting. 4. Review of Portland Draft Payment-in-Lieu-of-Taxes Policy (PILOT) The City’s Finance Committee (and other Council Committees) have explored a PILOT policy for Portland at several points in time over the last several years. At the current meeting, staff will review the latest draft of the PILOT policy, review calculations of voluntary PILOT payment amounts which would be due by entity after factoring in the $10M exemption, and discuss the proposed service fee ordinance. This is a discussion item only, no action is scheduled at the current meeting. 5. Other Items for Discussion a. PSTEP Q&A Follow Up b. American Rescue Plan Act Reporting / Spending Update c. Future Meeting Topic - PPS Memorandum of Understanding 6. Adjournment 2 Page 2 October 31, 2025 Danielle West City Manager City of Portland 389 Congress Street Portland, ME 04101 Re: Greater Portland Transit District: Preliminary 2026 Budget and Municipal Assessment Dear Ms. West: In accordance with MRS Title 30-A, Chapter 163 (Transportation), the Greater Portland Transit District (“Metro”) is submitting its fiscal year 2026 operating budget and municipal assessment. Metro’s 2026 fiscal year operates from January 1, 2026 - December 31, 2026. The assessment amount for the City of Portland for fiscal year 2026 is $3,598,380. On October 23, 2025, Metro’s Board of Directors unanimously approved the fiscal year 2026 preliminary budget and municipal assessments. The total operating budget for fiscal year 2026 is $20,155,505 and represents a 4.7% increase compared to FY 2025. The municipal assessments associated with Metro’s FY 2026 are drawn from the municipalities’ forthcoming fiscal year 2026-27. In accordance with MRS Title 30-A, §3516, the “municipal officers” (i.e., the city/town councils) of your communities are required to notify Metro of a rejection of the local assessment within thirty (30) calendar days of this submission. Acceptance of the local assessment may be achieved either by affirmative action by city/town councils or by no formal action within the 30-day timeframe. www.gpmetro.org 114 Valley St. • Portland, ME • 04102 Phone: 207-774-0351 Fax: 207-774-6241 Page 3 30-A-MRS §3516 requires Metro to adopt and implement its annual budget according to the following timeline: Table 1: Metro’s Budget Adoption Calendar Milestone Action October 31 Date by which a preliminary operating budget must be approved along with the formula by which local contributions are determined and the local contribution amounts. November 1 Date by which Metro is required to submit the preliminary budget, local contribution formula, and local contribution amounts to the “municipal officers” (i.e., the city/town councils) of member municipalities. November 30 Date by which city/town councils are required to notify Metro of a rejection of the formula by which local assessments are determined. A rejection would trigger a mediation process through the Public Utilities Commission. February 29 Date by which Metro must approve a final budget. April 1 Date by which Metro transmits “warrants for taxes” to the member municipalities. July-August Local contributions due to Metro within 30 days after the date that taxes are due within each member municipality. The budget is organized into three major operational sections: • Base Bus Service – $18.95 million budget represents a 4.5% increase compared to 2025. The increase is primarily being driven by approved cost of living wage increases in Metro’s Collective Bargaining Agreement and Non-Union Salary Plan, as well as inflationary cost increases of goods and services. Metro plans to operate 137,503 hours of transit service across fourteen fixed routes and one microtransit zone in 2026. Ridership in 2025 is projected to reach 1,860,000, a 2.5% increase from Metro’s 2024 ridership. It should be noted that Metro’s 2024 ridership did not include South Portland routes. Metro is budgeting for ridership to be at similar levels in 2026. Growth will be pursued through a redoubling of marketing efforts including promotion of unlimited use pass programs and improvements to route efficiency and on- time performance. • ADA Paratransit – $698k budget represents a 13.6% increase compared to 2025. Increases in ADA paratransit ridership coupled with an increase in Metro’s contract rate with its paratransit provider the Regional Transportation Program are driving this increase. www.gpmetro.org 114 Valley St. • Portland, ME • 04102 Phone: 207-774-0351 Fax: 207-774-6241 Page 4  ADA paratransit service is demand response service for individuals who cannot use bus service. Passengers may be certified as ADA eligible if a functional assessment determines they are unable to use the fixed route bus system for all travel or certain trip types. ADA paratransit is a federal requirement and must be offered within ¾ mile radius around Metro’s local bus routes (not including Breez express service). Metro member communities are billed separately from the annual assessment for the local match portion of the per trip cost for trips originating in their community. • Property Lease Arrangement – $499k budget remains flat compared to 2025. Metro currently leases an adjacent property with a combination of state and local funding as well as revenue from a sub-lease agreement. The purpose of this arrangement is to support future acquisition of the property in conjunction with construction of an expanded operations-maintenance facility. The total overall local funding required from member municipalities for FY 2025 is programmed to increase by 12.4% from $5,410,089 in FY 2025 to $6,082,220 in FY 2026. • Metro is experiencing reductions in revenue on three fronts; lower than expected fare revenue, reduced projections for advertising revenue and most impactfully the phasing out of ARPA funding. These factors combined has caused overall municipal contributions to the budget to increase. The impact of this increase has the most significant impact on the communities with ARPA funded service improvements. These ARPA funded service improvements for each community include: o Falmouth – Increased frequency on the Route 7 and the introduction of microtransit service to most of Falmouth. o Portland – Extension of the Route 7 to the Jetport and frequency improvements on this route, increased frequency on the Routes 9A and 9B, extension of the Husky Line to the Eastern Waterfront and frequency improvements midday on the Breez service. o Brunswick, Freeport, Yarmouth – Improved frequency midday on the Breez, which serves all three communities. • Metro was awarded $4.4 million in ARPA funding in 2022 that was used for targeted efforts to recover transit ridership post-pandemic. These targeted programs included; a regional half fare promotion, bus stop improvements and the introduction of transit signal priority to improve route speed. In addition to these one-time expenses, Metro received $2.8 million to fund comprehensive service improvements that were introduced incrementally in 2023 and 2024. www.gpmetro.org 114 Valley St. • Portland, ME • 04102 Phone: 207-774-0351 Fax: 207-774-6241 Page 5  • In 2025, approximately $1.5 million in service improvements were 100% ARPA funded. Metro forecasts a little less than $500k in ARPA funding will be remaining to fund these services in 2026. This creates a $1 million funding reduction in revenue in Metro’s 2026 budget. In order to fill this funding gap and ease the transition as municipalities begin to pick up the difference, Metro’s 2026 budget includes $325k in federal carry-forward funding that is being directly applied to ARPA funded service improvements. The table below outlines the changes in Metro’s base budget revenues as compared to FY 2025 budget. Table 1: FY 2025 vs FY 2026 Base Budget Revenue 2025 2026 Change Change Revenues (Base Budget) Budget Budget +/- $ +/- % Fare Revenue 3,378,509 3,279,972 (98,538) -2.9% Miscellaneous Revenue 541,838 446,100 (95,738) -17.7% Municipal Funding 5,316,376 5,984,171 667,795 12.6% State Funding 770,153 770,745 592 0.1% Service Imp. - Federal Funding 1,490,036 478,811 (1,011,225) -67.9% 325,000 325,000 100.0% Federal Funding 6,544,835 7,609,652 1,064,817 16.3% Total Base Bus Budget 18,041,747 18,894,450 852,703 4.7% The table below outlines the local assessment for each Metro community including the change amount and change percentage. Changes in municipal assessments vary by community based on the amount of ARPA service operated within each community. Communities that saw a reduction in their assessment had reductions in service levels. Table 2: Local Assessments for Bus Service, Debt Service and Lease Property FY 2026 Change Municipality FY 2025 Actual Lease Debt Service Fixed Variable Total % $ Brunswick $ 118,101 $ 1,901 $ 2,857 $ 15,063 $ 111,726 $ 131,547 11.4% $ 13,446 Falmouth $ 233,457 $ 4,981 $ 16,241 $ 27,565 $ 273,487 $ 322,274 38.0% $ 88,817 Freeport $ 118,101 $ 1,901 $ 2,857 $ 15,063 $ 111,726 $ 131,547 11.4% $ 13,446 Gorham $ 127,356 $ - $ 1,695 $ 26,777 $ 100,408 $ 128,880 1.2% $ 1,524 Portland $ 2,999,507 $ 69,222 $ 197,364 $ 438,445 $ 2,893,349 $ 3,598,380 20.0% $ 598,873 South Portland $ 700,000 $ - $ 4,618 $ 76,984 $ 647,779 $ 729,381 4.2% $ 29,381 Westbrook $ 995,466 $ 18,146 $ 39,330 $ 104,191 $ 746,998 $ 908,665 -8.7% $ (86,801) Yarmouth $ 118,101 $ 1,901 $ 2,857 $ 15,063 $ 111,726 $ 131,547 11.4% $ 13,446 Annual Total $ 5,410,089 $ 98,052 $ 267,818 $ 719,150 $ 4,997,200 $ 6,082,220 12.4% $ 672,131 www.gpmetro.org 114 Valley St. • Portland, ME • 04102 Phone: 207-774-0351 Fax: 207-774-6241 Page 6 Metro’s Board of Directors has identified increasing non-municipal funding as a high priority for Metro in 2026. Planned efforts to this end include: • Advocate strongly at the State level for more State operating assistance. MaineDOT’s portion of Metro’s budget continues to shrink as a proportion of Metro’s overall budget. Metro plans to work with State congressional leaders throughout its service area to identify ways that the State can provide more funding support to Metro. • Complete a fare policy analysis with a goal of increasing fare revenue through changes in Metro’s fare policy. • Increase ridership through increased community outreach, new and updated advertising campaigns and direct partnerships with businesses and institutions that will generate direct operating support and unlimited ride bus pass programs. On behalf of the Metro Board of Directors, please accept our thanks for supporting public transportation. We look forward to continuing our efforts and record of results in advancing transit in the region. If you have any questions, please do not hesitate to contact me. Respectfully, Glenn Fenton Executive Director Attachment A – FY 2026 Preliminary Operating Budget Attachment B – 2026-2030 Capital Improvement Program www.gpmetro.org 114 Valley St. • Portland, ME • 04102 Phone: 207-774-0351 Fax: 207-774-6241 Page 7 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary FY 2026 OPERATING BUDGET- PRELIMINARY The total operating budget for FY 2026 is $20,155,505, an increase of 4.69% compared to FY 2025. Table 1: Total Budget Summary Major Budget Factors: • Base Bus Budget (Expenditures) –The FY 2026 Base Bus Budget is built on transit service levels that are mostly unchanged from FY 2025. o Service Improvements – ARPA funded service improvements implemented in May 2024 and November 2024 are reported as included in the base budget expenditure numbers. • Base Bus Budget (Revenues) – revenue estimates include: decreases in fares and miscellaneous revenue as well as increases in federal funding. Current municipal funding reflects an overall 12.6% increase, which includes a 13.4% increase in operating funding and a 6.8% decrease in capital funding. The 2026- 1|Page Page 8 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary 2030 CIP is attached. Staff anticipate a small balance of ARPA funding carrying into 2026, which will offset about ¼ year of ARPA related service improvements. • ADA Paratransit budget is projected to increase based on actual increased ridership in 2025. • Lease Property (151 St. John’s Street) – total budget includes the anticipated expenditures and revenues associated with lease and operations of the property at 115 St. John’s Street. A projected $63,206 surplus in this section can be available to offset a deficit(s) in other sections of the budget. BASE BUS SERVICE For 2026, baseline bus service (including ARPA funded service improvements) will total approximately 137,576 revenue hours. Table 2 outlines service levels, projected revenue hours and estimated boardings by route. Also presented are the boardings per hour statistics which is a basic metric of route performance. Table 2: 2026 Service Levels and Estimated Ridership 2|Page Page 9 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary Table 3: Base Bus Budget Summary 3|Page Page 10 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary TRANSIT OPERATIONS DEPARTMENT Overview and Staffing The mission of the Transit Operations Department is to deliver safe and effective transit service on a daily basis in accordance with Metro’s published routes and schedules and provide an excellent rider experience across all touchpoints. • Transit Operations – deliver safe and effective bus operations on a daily basis in accordance with Metro’s published routes and schedules while providing an excellent rider experience. • Safety-Training – effectively train and prepare new Bus Operators and manage Metro’s agency safety plan. The Operations Department includes the following full-time equivalent (FTE) positions and number of employees. Several positions have been reclassified out of the Operations Department for 2026; Information Technology will be reported as a separate department budget. Additionally, Customer Service has been moved to the Planning and Marketing Department budget. The Safety and Training Manager position has been reclassified as the Assistant Transit Operations Manager and finally, two new positions are being requested, a Training Supervisor and a Scheduler/Data Analyst. The Training Supervisor will perform the majority of the “hands on” new and refresher Bus Operator training. The Assistant Transit Operations Manager will provide support for the Transit Operations Manager in the areas of; dispatch oversight, operations, ITS systems and safety. This position is budgeted for the full year in 2026. The Scheduler/Data Analyst position will primarily gather data and provide reports on a variety of KPIs. This position will make recommendations for schedule adjustments to improve on-time performance and will produce Metro’s operator and customer facing schedules. This position is budgeted for ½ year in 2026. Table 4: Transit Operations Department Staffing *Staffing is based on total position count, not amount budgeted. 4|Page Page 11 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary Table 5: Transit Operations Department Budget 5|Page Page 12 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary Note # Line Item Explanation 1 Wages Increase in regular wages is driven mainly by the COLA increase (3% Jan 1, 2% July 1) in base wages and step increases as required by the Collective Bargaining Agreement with ATU and the Non-Union Salary Plan approved by the Board of Directors in 2022. Wages related to service improvement are included in this line as well. Staff are estimating the same COLA for non-union staff. After evaluation of revenue hours and staffing requirements, staff determined the Bus Operator position count could be reduced by 3. This results in significant savings in wages and benefits from the 1st draft budget presented. 2 New Positions- Wages This amount reflects the request for two new positions. One, full year, Training Supervisor, and one, ½ year Scheduler/Data Analyst. 3 Overtime Overtime increase is related to the 3% COLA as required by the CBA. Additionally, this includes an addition of Overtime expected for Micro Transit drivers. 4 Holiday Pay Increase is related to COLA as required by the CBA. Additionally, 2025 projection estimates to be slightly over budget on this line, so increase is based on 2025 projection and not 2025 budget. 5 Health Insurance Health Insurance is estimated at an increase of 10% over 2025 budgeted amount. Reviewing current invoicing for Health Insurance, staff has increased the requested amount for 2025, and estimate a yearly premium increase of 10%. 6 HRA Payments Historically, HRA payments were budgeted fully in Operations, as this department carried the majority of the expenses, and allocated to the departments based on actual expenditures. For 2026, we are budgeting an amount for each department. For 2026, Operations is showing a slight decrease, but this is based on the allocation to other departments. Overall, HRA Payments requested increase is about 20%, which is based on historical usage and added staff. 7 Disability Insurance Metro’s broker for Disability Insurance was able to negotiate a rate reduction on STD benefits only, which is contributed to the addition of MEPFML benefits, starting in 2026. The Oct 2025 renewal includes a decrease in the STD rate, and no change in the rate for LTD benefits. Reviewing the renewal for Disability Insurance, staff were able to estimate additional savings related to the rate decrease contributed to MEPFML beginning in 2026. 8 Workers Compensation Workers Compensation expenditures have historically averaged around 2.75% of wages. Staff are using this as an estimate, and will update once initial discussions for 2026 policy renewals begin. Staff have lowered the estimated expense related to Workers Compensation using 2025 as a benchmark and a favorable claims experience rating for 2025. 9 Unemployment Metro is self-insured for unemployment benefits, therefore, only has expenditures when claims are filed. So far, 2025 has been minimal. Staff have adjusted the budget request downward based on 2025 actuals. 10 New Positions- Benefits This amount reflects an estimate of benefit expenditures for new positions. Staff are using 45% of wages as an estimate, which is in line with actual overall benefit costs related to wages. 11 Minor Equipment Staff have adjusted this request downward, based on historical usage. 12 Conference and Travel Increased based on need for additional training for Operations staff and managers 6|Page Page 13 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary INFORMATION TECHNOLOGY DEPARTMENT Overview and Staffing The mission of the Information Technology Department is to provide secure, reliable, and innovative technology solutions that support Metro’s operations, enhance the rider experience, and safeguard agency data and systems. The department ensures the availability and integrity of critical technology infrastructure, applications, and digital services. • Systems & Infrastructure – Maintain Metro’s hardware, software, and network infrastructure to ensure availability, operability, and business continuity. • Cybersecurity – Protect agency systems, data, and digital assets through proactive monitoring, risk management, and compliance with security standards. • Application Support – Manage, update, and support agency business systems, including financial, operational, and customer-facing platforms. • Innovation & Data – Advance technology initiatives, data management, and analytics to improve decision-making, service delivery, and rider experience. The Information Technology Department includes the following full-time equivalent (FTE) positions and number of employees. No additional positions or employees are proposed. Table 6: Information Technology Department Staffing *Staffing is based on total position count, not amount budgeted. 7|Page Page 14 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary Table 7: Information Technology Department Budget Note # Line Item Explanation 1 Wages Increase in regular wages is driven mainly by the COLA increase (3% Jan 1, 2% July 1) in base wages and step increases as required by the Collective Bargaining Agreement with ATU and the Non-Union Salary Plan approved by the Board of Directors in 2022. Wages related to service improvement are included in this line as well. Staff are estimating the same COLA for non-union staff. 2 Health Insurance Health Insurance is estimated at an increase of 11% over 2025 budgeted amount. Reviewing current invoicing for Health Insurance, staff has increased the requested amount for 2025, and estimate a yearly premium increase of 10%. 3 HRA Payments Historically, HRA payments were budgeted fully in Operations, as this department carried the majority of the expenses, and allocated to the departments based on actual expenditures. For 2026, we are budgeting an amount for each department. Overall, HRA Payments requested increase is about 20%, which is based on historical usage and added staff. 8|Page Page 15 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary Note # Line Item Explanation 4 Disability Insurance Metro’s broker for Disability Insurance was able to negotiate a rate reduction on STD benefits only, which is contributed to the addition of MEPFML benefits, starting in 2026. The Oct 2025 renewal includes a decrease in the STD rate, and no change in the rate for LTD benefits. Reviewing the renewal for Disability Insurance, staff were able to estimate additional savings related to the rate decrease contributed to MEPFML beginning in 2026. 5 Workers Compensation Workers Compensation expenditures have historically averaged around 2.75% of wages. Staff are using this as an estimate, and will update once initial discussions for 2025 policy renewals begin. Staff have lowered the estimated expense related to Workers Compensation using 2025 as a benchmark and a favorable claims experience rating for 2025. 6 Technology Services This line reflects all of Metro’s Technology Services agreements and miscellaneous technology fees. Table 8 provides the detail of the items covered by this line. The increase is attributed mostly to new SaaS agreements for CAD/AVL, Timekeeping and microtransit. SaaS fees related to Equans (AVL) and Spare (Microtransit) have been moved to the CIP to apply Mobility funding with a lower local match requirement. 7 IT Supplies Includes items like keyboards, mice, wires, etc. Increase is related to anticipation of replacements of aging equipment, along with normal equipment failure replacements. 8 Minor Equipment Includes items like replacement monitors, docks, etc. Increase is related to anticipation of replacements of aging equipment. Due to award of MDOT Discretionary funding for computer replacements, request for this line has been reduced. 9|Page Page 16 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary Table 8: Technology Services Detail 10 | P a g e Page 17 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary FLEET & FACILITIES MAINTENANCE Overview and Staffing The mission of the Fleet and Facilities Maintenance Department is to maintain the agency’s physical assets in a state of good repair and ensure availability to deliver and support safe and effective transit services. This department maintains 49 transit buses, 10 support vehicles, 3 facilities and 500+ bus stops including 50+ bus shelters and other amenities. The following two divisions make up this department: • Fleet Maintenance – deliver safe and effective bus operations on a daily basis in accordance with Metro’s published routes and schedules while providing an excellent rider experience. • Facilities Maintenance – effectively train and prepare new Bus Operators and manage Metro’s agency safety plan. The Fleet-Facilities Maintenance Department includes the following full-time equivalent (FTE) positions and number of employees. An additional full-time Mechanic is requested for ½ year 2026, which also assumes elimination of the part-time Mechanic at ½ year. Table 9: Maintenance Department Staffing *Staffing is based on total position count, not amount budgeted. Table 10: Maintenance Department Budget 11 | P a g e Page 18 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary Note # Line Item Explanation 1 Wages Increase in regular wages is driven mainly by the COLA increase (3% Jan 1, 2% July 1) in base wages and step increases as required by the Collective Bargaining Agreement with ATU and the Non-Union Salary Plan approved by the Board of Directors in 2022. Wages related to service improvement are included in this line as well. Staff are estimating the same COLA for non-union staff. 2 New Positions- Wages This amount reflects the request for one new position. One, ½ year Mechanic II, and also assuming removal of the one Part-time Mechanic II position. 3 Overtime Increase in Overtime is related to staffing coverage of long-term absences. 2025 amounts are projected to be over budget for same reasons. Estimated request for Maintenance OT was reduced. 4 Health Insurance Health Insurance is estimated at an increase of 11% over 2025 budgeted amount. Reviewing current invoicing for Health Insurance, staff has increased the requested amount for 2025, and estimate a yearly premium increase of 10%. 5 HRA Payments Historically, HRA payments were budgeted fully in Operations, as this department carried the majority of the expenses, and allocated to the departments based on actual expenditures. For 2026, we are budgeting an amount for each department. Overall, HRA Payments requested increase is about 20%, which is based on historical usage and added staff. 6 Disability Insurance Metro’s broker for Disability Insurance was able to negotiate a rate reduction on STD benefits only, which is contributed to the addition of MEPFML benefits, starting in 2026. The Oct 2025 renewal includes a decrease in the STD rate, and no change in the rate for LTD benefits. Reviewing the renewal for Disability Insurance, staff were able to estimate additional savings related to the rate decrease contributed to MEPFML beginning in 2026. 7 Workers Compensation Workers Compensation expenditures have historically averaged around 2.75% of wages. Staff are using this as an estimate, and will update once initial discussions for 2025 policy renewals begin. Staff have lowered the estimated expense related to Workers Compensation using 2025 as a benchmark and a favorable claims experience rating for 2025. 8 New Positions- Benefits This amount reflects an estimate of benefit expenditures for new positions. Staff are using 45% of wages as an estimate, which is in line with actual overall benefit costs related to wages. 12 | P a g e Page 19 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary Table 11: Department Budgets- Maintenance, continued Note # Line Item Explanation 9 Architecture & Historically no expenses allocated to this line. Reduced slightly based on non-usage. Engineering Services 10 Other Expenditures related to contract service for Maintenance staff training. Increased based on Contracted additional training sessions planned in 2026. Services Reduced additional training sessions planned for 2026. 11 Maintenance Covers maintenance software licensing for Maintenance computers. Increase is related to Software inventory system addition for 2026, 12 Diesel Fuel By purchasing diesel futures, Staff was able to secure a favorable rate for METRO’s 25-26 diesel contract of $2.37/gal. The current contract will expire late summer of 2026, and will secure a new contract. Estimates for fuel purchases beyond contract expiration are currently estimated at an increased contract rate of $2.55/gal. 13 Gasoline Increase of Gasoline for Micro Transit revenue vehicles. 2025 was estimated with no historical data, and is estimated to be over budget. 13 | P a g e Page 20 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary Note # Line Item Explanation 14 Electricity Fuel Increase based on assumption of additional usage in 2026. Reduced usage assumption, and additional reduction related to NEB projects anticipated savings. 15 Tires and Tubes Increase based on assumptions of price increases for 2026, as well as additional vehicle tires to purchase/maintain. Reduced request by $10k 16 Servicing & 2025 Projection estimates are over 2025 budgeted amount. Increase for 2026 based on this Fueling Supplies overage, and slight pricing increases. 17 Building Decreased budget request for 2026 based on historical spending being under budgeted Supplies amounts. 18 Minor Increased budget request based on anticipated need for additional small equipment for shop Equipment use. 19 Other Supplies Decreased budget request for 2026 based on historical spending being under budgeted amounts. 14 | P a g e Page 21 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary PLANNING, MARKETING and CUSTOMER SERVICE Overview and Staffing The mission of the Planning, Marketing, and Customer Service Department is to ensure Metro’s services remain responsive to community needs by planning future transit improvements, engaging riders and stakeholders, and providing clear, accessible information and assistance. The department advances Metro’s visibility, ridership, and rider satisfaction through effective service planning, communications, and customer support. • Planning – Develop and evaluate service plans, monitor system performance, and recommend improvements to ensure Metro’s network remains efficient, effective, and aligned with community needs. • Marketing & Communications – Promote Metro’s services through strategic communications, branding, outreach, and public engagement to build awareness, grow ridership, and strengthen community connections. • Customer Service – Provide fare media sales, trip planning assistance, and responsive support to riders, partners, and the public across multiple communication channels. The Planning, Marketing and Customer Service Department includes the following full-time equivalent (FTE) positions and number of employees. No additional positions or employees are proposed. Table 12: Planning, Marketing and Customer Service Staffing *Staffing is based on total position count, not amount budgeted. 15 | P a g e Page 22 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary Table 13: Planning, Marketing and Customer Service Department Budget Note # Line Item Explanation 1 Wages Increase in regular wages is driven mainly by the COLA increase (3% Jan 1, 2% July 1) in base wages and step increases as required by the Collective Bargaining Agreement with ATU and the Non-Union Salary Plan approved by the Board of Directors in 2022. Wages related to service improvement are included in this line as well. Staff are estimating the same COLA for non-union staff. Additionally, Customer Service staff have been moved to the Planning and Marketing Department, accounting for the majority of the increase is wages seen here. There are several benefit lines that are showing significant increases based on this move as well. 2 Health Health Insurance is estimated at an increase of 11% over 2025 budgeted amount. Insurance Reviewing current invoicing for Health Insurance, staff has increased the requested amount for 2025, and estimate a yearly premium increase of 10%. 3 HRA Payments Historically, HRA payments were budgeted fully in Operations, as this department carried the majority of the expenses, and allocated to the departments based on actual expenditures. For 2026, we are budgeting an amount for each department. Overall, HRA Payments requested increase is about 20%, which is based on historical usage and added staff. 4 Disability Metro’s broker for Disability Insurance was able to negotiate a rate reduction on STD benefits Insurance only, which is contributed to the addition of MEPFML benefits, starting in 2026. The Oct 2025 renewal includes a decrease in the STD rate, and no change in the rate for LTD benefits. Reviewing the renewal for Disability Insurance, staff were able to estimate additional savings related to the rate decrease contributed to MEPFML beginning in 2026. 5 Workers Workers Compensation expenditures have historically averaged around 2.75% of wages. Staff Compensation are using this as an estimate, and will update once initial discussions for 2025 policy renewals begin. Staff have lowered the estimated expense related to Workers Compensation using 2025 as a benchmark and a favorable claims experience rating for 2025. 16 | P a g e Page 23 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary Table 14: Planning, Marketing and Customer Service Department Budget, continued Note # Line Item Explanation 5 Other Contracted Increase is related to addition of $50,000 for on-call engineering support related to service Services expansions and bus stops. Removed increase of $50,000 for on-call engineering support. Added Fare Analysis request for $50,000 into the CIP. 6 Fare Media This line was moved from Operations, along with other Customer Service expenditure lines. This amount reflects a small decrease from 2025. Adjusted request to keep flat for 2026, rather than decrease. 7 Supplies Promotion Increased based on historical spending for supplies needed for promotion. Adjusted request to keep flat for 2026, rather than slight increase. 8 Phone/Cell/Internet Increase is related to the addition of Customer Service staff members to this department. 9 Dues, Subscriptions Increase is related to the anticipation of increases in dues related to current memberships. and Certifications Adjusted request to small increase 2026, $1k over 2025 amount. 10 Conferences and Increase is related to the addition of Customer Service staff members to this department, Travel and additional conference attendance planned for 2026. Adjusted request to small increase 2026, $1k over 2025 amount. 17 | P a g e Page 24 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary ADMINISTRATION Overview and Staffing The mission of the Administration Department is to provide strategic leadership and essential business functions that ensure Metro operates effectively, responsibly, and in alignment with organizational goals. The department supports the District through financial stewardship, human resource management, and advocacy and executive leadership. • Finance – Manage the District’s financial resources through budgeting, accounting, reporting, grants administration, and long-term financial planning to ensure fiscal responsibility and sustainability. • Human Resources – Recruit, retain, and support Metro’s workforce through employee relations, benefits administration, professional development, and compliance with employment policies and regulations. • Executive Leadership – Provide organizational leadership, oversight, and policy direction to advance Metro’s mission, foster regional partnerships, and ensure accountability to the Board of Directors and the community. The Administration Department includes the following full-time equivalent (FTE) positions and number of employees. No additional positions or employees are proposed. Table 15: Administration Department Staffing *Staffing is based on total position count, not amount budgeted. 18 | P a g e Page 25 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary Table 16: Administration Department Budgets Note # Line Item Explanation 1 Wages Increase in regular wages is driven mainly by the COLA increase (3% Jan 1, 2% July 1) in base wages and step increases as required by the Collective Bargaining Agreement with ATU and the Non-Union Salary Plan approved by the Board of Directors in 2022. Wages related to service improvement are included in this line as well. Staff are estimating the same COLA for non-union staff. 2 Health Health Insurance is estimated at an increase of 11% over 2025 budgeted amount. Insurance Reviewing current invoicing for Health Insurance, staff has increased the requested amount for 2025, and estimate a yearly premium increase of 10%. 3 HRA Payments Historically, HRA payments were budgeted fully in Operations, as this department carried the majority of the expenses, and allocated to the departments based on actual expenditures. For 2026, we are budgeting an amount for each department. Overall, HRA Payments requested increase is about 20%, which is based on historical usage and added staff. 4 Disability Metro’s broker for Disability Insurance was able to negotiate a rate reduction on STD benefits Insurance only, which is contributed to the addition of MEPFML benefits, starting in 2026. The Oct 2025 renewal includes a decrease in the STD rate, and no change in the rate for LTD benefits. Reviewing the renewal for Disability Insurance, staff were able to estimate additional savings related to the rate decrease contributed to MEPFML beginning in 2026. 5 Workers Workers Compensation expenditures have historically averaged around 2.75% of wages. Staff Compensation are using this as an estimate, and will update once initial discussions for 2025 policy renewals begin. Staff have lowered the estimated expense related to Workers Compensation using 2025 as a benchmark and a favorable claims experience rating for 2025. 19 | P a g e Page 26 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary Table 17: Department Budgets- Administration, continued Note # Line Item Explanation 6 Wellness The increase in this line item reflects increased usage of legal services related to personnel Program and contracting consultation. Staff estimates continued increased usage of legal services in 2025. 7 Temporary Help Decreased as no known need for temporary help. 8 Bank and Credit Increased costs related to credit card processing fees for sales of fare media. Additional costs Card Fees assumed related to open fare payments. 9 Advertising Increased costs related to advertising for job postings. Staff continue to evaluate opportunities for effective alternate methods of advertising. 10 Other 2025 budget included costs associated with non-union compensation analysis, decreased as Contracted not needed in 2026. Services 11 Miscellaneous Increased costs associated with shredding services added in 2025. Services 20 | P a g e Page 27 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary Note # Line Item Explanation 13 Electricity 2025 Projection estimates slightly over budget. Increase bases on 2025 projection and estimated price increases. Reduction related to NEB project anticipated savings. 14 Phone/Cell/Internet Increase is related to added staff member. 15 Auto/Liability/Property Increased by 8% bases on estimates received from Broker for 2026. Insurance 16 Dues, Subscriptions Increases are related to estimated increases in current dues, and added dues and and Certifications memberships related to additional staff. Reduced assumptions on dues increased for 2026 17 Conferences and Increase is related to the additional staff members to this department, and additional Travel conference attendance planned for 2026. Reduced request related to additional training. 8 Meals and Hosting Increase is related to estimated pricing increases, as well as planned Board and Committee Meetings for 2026. Reduced to 2025 budget amounts. 21 | P a g e Page 28 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary CAPITAL AND RESERVES Table 18: Base Bus Budget: Capital Note # Line Item Explanation 1 Long Term Interest expense related to Bond payments and interest due. Staff are also assuming a fall Interest interest payment due on a new bond related to bus purchases in 2026. 2 Fund Balance One of the goals approved with the 2025 Strategic Plan includes increasing Fund Balance to Contribution 16.6% of budgeted expenses. Increases contribution to work towards achieving that goal. Reduced to historical budgeted amount of $45,000. Further reduction to $20,000 to assist communities absorbing ARPA service improvement costs. 3 Capital Items The 2026-2030 CIP is attached. 22 | P a g e Page 29 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary REVENUE Table 19: Base Bus Budget: Revenue Note # Line Item Explanation 1 Fare Revenue Fare revenue for 2025 is projected to be under budget. With ridership trending downward so far in 2025, staff have held fare revenue estimates for 2026 at 2025 projected levels, while continuing analysis of these trends. Organization route guarantees are increased from 2025 based on the contract with USM and the addition of BIW. Slight increase anticipated related to ridership growth and fare increase in Q3 of 2026. 2 Advertising Advertising revenue is projected to be under budget for 2025. Staff are meeting with Metro’s advertising vendor ATA Outdoor in the coming weeks to discuss 2025 projections and estimates for 2026. Slight increase after discussion with ATA Outdoor. 3 Vehicle Staff are reducing revenue estimated related to sales of maintenance services based on Maintenance historical downward trends on this revenue item. Services 4 Reimbursements Reimbursements of Autofare fees is being adjusted downward. For 2025, the estimate for Auto Fare Fees included South Portland in error, which is being corrected for 2026. 23 | P a g e Page 30 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary Note # Line Item Explanation 5 Miscellaneous Misc income estimates reduced based on 2025 projection, which is expected to hold for Income 2026 budget year. 6 Member Mun. Amount reflects the local funding from member municipalities to support planned Funding programs and operations in FY 2026. 2026 increase of 13.4% in operating support is in large part due to limited ARPA funding available for implemented service improvements in 2026. 7 Municipal Funding Amount reflects a 6.8% decrease in municipal funding needed to implement the FY 2026- (CIP) 2030 CIP. The CIP is attached. 8 State Funding State funding for operations remains unchanged from 2025 to 2026. In 2025, there was a small amount of additional funding allocated to operating related to the South Portland Bus Service merger costs that is not recurring for 2026, therefore, showing a small decrease. Additional funding awarded from MDOT Discretionary grant for Marketing Open Fare Payments. 9 Federal 5307 Amount reflects a 2% increase in Federal 5307 formula funding for operations for FY 2026. (Operating) Reallocation of $500,000 from PM funding to Operating, as well as an additional $300,000 in Federal Operating funding that staff anticipates receiving through PACTS formula funding allocation. 10 Federal 5307 Amount of anticipated “carry-forward” funding to be applied to ARPA service improvement (Operating- Prior routes as one-year assistance to step into the larger local contribution as a result of ARPA Year) funding being fully spent down in 2026. 11 Federal 5307 Staff are proposing a higher allocation of 5307 preventative maintenance funding for 2026. (Preventative This funding source requires a 20% match vs. a 50% match for operating funds, and there Maintenance) are adequate expenditures to support this amount of request. 12 Federal ARPA Estimates ARPA Act funding remaining for FY 2026 service improvements to be about a ¼ (Service year. Improvements) 24 | P a g e Page 31 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary MUNICIPAL ASSESSMENTS The table below lists local funding needed per municipality and adds in the local funding associated with the agency’s property lease. Both of these cost elements impact local assessments. ADA paratransit costs do not impact the local assessment. These costs are ridership driven, so municipalities are billed monthly for 20% of the cost of these trips. Table 20: 2026 Municipal Assessments- Cost Allocation Metro’s revised cost and revenue allocation method, approved for the 2024 budget, resulted in increased local funding requirements for Brunswick, Freeport, Westbrook, and Yarmouth. Portland was similarly affected, though impacts were offset by other funding adjustments. These increases stem from several factors, including the drawdown of “pilot” funds, reduced fare revenue due to the pandemic, rising operating costs, changes in service levels, and the transition to larger buses on the Breez Line. To ease these impacts, the Board approved one-time bridge funding in 2024 using surplus FY 2023 federal funds—$37,000 for each Breez municipality ($148,000 total) and $168,000 for Westbrook. The 2025 assessments do not include bridge funding, resulting in higher increases. Metro’s member communities are facing a similar challenge as the ARPA funds are now fully expended and staff are proposing comparable bridge funding measures to ease the burden of stepping into larger local contributions. 25 | P a g e Page 32 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary ADA PARATRANSIT Table 21: ADA Paratransit Budget Note # Line Item Explanation 1 Contracted Serv. Metro has a contract with the Regional Transportation Program (RTP) to provide complementary ADA Paratransit services. Metro’s cost is based on a negotiated net cost per trip boardings, which was increased in 2025 and contracted to increase in 2026. Ridership has been increasing in 2025. For FY 2026, staff are assuming ridership continues to increase. 2 Mun. Funding Municipalities are billed directly for 20% of the actual cost of ADA paratransit trips that originate in their jurisdictions. 3 Federal Funding Metro receives federal funding to cover 80% of the cost of ADA paratransit. (5307) Table 22: ADA Paratransit Ridership: 2022-2024 26 | P a g e Page 33 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary 115 ST. JOHN’S Property Table 23: 115 St. John’s Street Property 27 | P a g e Page 34 Greater Portland Transit District: FY 2026 Operating and Capital Budget- Preliminary Note # Line Item Explanation 1 Service-Fees Anticipated services and maintenance expenses for building. 2 Utilities Utilities have been transferred to sub-tenant upon occupancy in 2022. 3 Rental Fees This figure represents the base lease cost and taxes for FY 2026. 4 CAM Charges CAM fees received by NRR for 2026 budget year. 5 Insurance Insurance amount from NRR for 2026 budget year. 6 Other Revenue Anticipated revenue from sub-leasing entire building. 7 Mun. Funding Municipal funding approved by the Board of Directors in July 2021. 8 State Funding Funding committed to Metro by the Maine Department of Transportation. 15% decrease from 2025 funding amount. This is the last year of committed funding for this project from MDOT. 28 | P a g e Page 35  REVISED 10/7/2025 2026-2030 CAPITAL IMPROVEMENT PROGRAM PROGRAM SUMMARY Funds Rem. 2025 2026 2027 2028 2029 2030 Total 5,030,986 635,460 11,060,998 12,990,809 30,751,693 706,759 1,419,487 Federal (5307) 3,169,915 66,466 1,293,177 1,761,170 4,821,354 565,407 1,135,590 Federal (TBD) - - 4,880,000 720,000 12,500,000 - - Federal (5339) 89,046 - 2,596,305 8,421,854 - - - Federal (CARES) 221,608 - - - - - - Federal (ARPA) 858,574 - 175,000 - - - - Federal (CRRSAA) - - - - - - - Federal (5310) - - - - - - - State - 354,000 1,120,250 192,750 7,880,000 - - Maine Turnpike Auth. - 113,280 - - - - - Local (Bond) 600 - 783,250 1,486,209 5,330,000 - - Local (Assessment) 718,885 213,560 199,089 393,826 262,839 141,352 283,897 Local (Non-Member Assessment) - - 10,000 - - - - Local Assess (Projects) 213,560 199,089 393,826 262,839 141,352 283,897 Local Assess (Cap Res.) - - - - - - Local (Debt Service) 223,981 224,904 289,569 493,728 808,598 743,935 Total 437,541 423,993 683,396 756,567 949,950 1,027,833 100 PLANNING & PROGRAMS Funds Rem. 2025 2026 2027 2028 2029 2030 101 Replacement Facility: Planning-Design Total 230,000 900,000 900,000 - Prior funding and 2023 funding will be used to hire a consultant firm to prepare conceptual design, capital cost Federal (5307) 180,000 - - estimate, operating cost forecasts, and develop project roadmap ($50,000). Funding in outer years reflects 8% of Federal (TBD) 720,000 720,000 a facility's estimated construction cost for planning-design-engineering. $120,000 collected in 2025 to match Federal (ARPA) future grants. Federal (5310) State 90,000 90,000 Local (Bond) - - Local (Assessment) 50,000 120,000 30,000 30,000 - 102 Service Planning Total 22,883 - 5,721 50,000 75,000 - Program of funds to support agency planning goals Federal (5307) 22,883 - - 40,000 60,000 - Funds Remaining: $22,883 So Portland (ME-2023-043) 5307* Planning funding awaiting FTA obligation Federal (CARES) - - - - - - 2026 - Service Planning for Scarborough & South Portland Federal (ARPA) - - - - - - 2027 - Network Redesign Federal (5310) - - - - - - 2028 - Facility Site Service and Network Planning State - - - - - - Local (Bond) - - - - - - Local (Assessment) - - 5,721 5,000 7,500 - 103 Metro Mobility Programs Total - - 61,476 62,563 63,683 64,837 66,025 Historically - Metro has served as a pass-through of federal CARES Act funding in order to allow GPCOG to use Federal (5307) - - 49,181 50,051 50,947 51,869 52,820 federal CARES Act funding to implement a variety of mobility management programs. Federal (CARES) - Federal (ARPA) 2026 - 2030- CAD/AVL and Customer Facing Technologies (Spare) to improve mobility Federal (CRRSAA) State 5311?? Local (Bond) Local (Assessment) 12,295 12,513 12,737 12,967 13,205 104 Planning Projects Total 121,871 586,129 - - - - Bus Rapid Transit Project. Federal (5307) 42,820 33,849 - - - - Funds remaining: $53,525 ME-2016-016, $68,301 CARES ME-2020-010 Federal (CARES) 68,301 - - - - - So Portland (ME-2022-012) 5307* Planning funding awaiting FTA obligation $33,849 Federal (ARPA) Federal (5310) State 354,000 Maine Turnpike Auth. 113,280 Local (Bond) Local (Assessment) 10,750 85,000 - - - 105 Planning Projects Total 40,000 - 10,000 - - - Fare analysis Federal (5307) 40,000 - - - - Funds Remaining: $1,441 So Portland (ME-2022-012) 5307* Planning funding awaiting FTA obligation Federal (5339) and $38,559 So Portland (ME-2023-043) 5307* Planning funding awaiting FTA obligation Federal (5310) State - - 10,000 Local (Bond) - - Local (Assessment) - - - - - 200 FACILIITIES: MAINTENANCE-ACQUISITION-CONSTRUCTION Funds Rem. 2025 2026 2027 2028 2029 2030 201 Metro Facility Replacement-Expansion Total - 5,200,000 - 25,000,000 - Phase 1: Acquire 151 St. John's Property - Federal assistance estimated at 80%; State assistance estimated at Federal (5307) - - - 10%. Local funding assumed to come from bonding at 10%. Bond issurance will be contingent on state-federal Federal (TBD) - 4,160,000 - 12,500,000 - funding acquisition. Federal (ARPA) - - - - - - Phase 2: Construct replacement facility - Federal assistance estimated at 50%; State assistance estimated at 30%. Federal (5310) - - - - - - Local funding assumed to come from bonding at 20%. State - - 520,000 - 7,500,000 - Local (Bond) - 520,000 - 5,000,000 - Local (Assessment) - - - - - - 202 Facility Renovations-Major Component Replacement Total 495,000 - 275,000 - - - Unpsent funding ($495,000) for Backup Generator ($125,000), and HVAC ($70,000) CNG Rehab (300,000)- These Federal (5307) 396,000 - 220,000 - - - projects are moving forward. Federal (CARES) - - Federal (ARPA) - - - - - - Bus Wash Rehab ($150,000)- Staff requesting reallocation of these funds to Maintenance Equipment Project 203 (below) Federal (5310) - - - - - - 2026 - Elm Street Rehab allowing for public utilization. State - - - - - - Local (Bond) - - - - - - Local (Assessment) 99,000 - 55,000 - - - 202 Safety-Security Maintenance/Upgrades Total 10,000 - - 45,000 269,973 - Remaining funds ($10,000) Local collected, grant not programed. Federal (5307) - - - 36,000 215,978 - Page 36 G:\Shared drives\Finance\0000000 FINANCE\Budget\Capital Improvement Program (CIP)\2026\1- Draft CIP 2026-2030 10.2.25.xlsx  REVISED 10/7/2025 2027 - Full facility integrated secruity camera and access control system (Elm and Valley) $45k Federal (CARES) - - - - - - 2028 - Retrofit of full fleet for integrated wireless/real-time security system (safefleet), inc. installation $269k Federal (ARPA) - - - - - - Federal (5310) - - - - - - State - - - - - - Fed mandate to program 0.5%-1% of overall 5307 funds to safety and/or security. Need to develop a strategy to Local (Bond) - - - - - - comply Local (Assessment) 10,000 - - 9,000 53,995 - 203 Maintenance Equipment Total 109,229 40,771 - 300,000 - - - 2025 - Tire Machine, Wheel Balancer, Maintenance Inventory System Upgrade Federal (5307) 87,383 32,617 - 240,000 - - - 2026 - Maintenance service bay lift rehab/renovation + Wheel Alignment machine $75k Federal (CARES) - - - - - - 2027 - Planning, design and build of a paint shop + fire supression Federal (ARPA) Federal (5310) Remaining Funds: $109,229 (ME-2021-016- Bush Wash) State Local (Bond) Bus Wash Rehab ($150,000)- Staff requesting reallocation of these funds from Facility Renovations, project 202 (above) Local (Assessment) 21,846 8,154 - 60,000 - - - 204 Fuel Tracking and Tank Replacement Total - - 527,500 - - - 2027 - Automated fleet fueling system, tank and dispenser replacement - estimated. Federal (5307) - - 422,000 - - - Federal (CARES) - - - - - - Federal (ARPA) - - - - - - Federal (5310) - - - - - - State - - 52,750 - - - Local (Bond) - - - - - - Local (Assessment) - - 52,750 - - - 300 VEHICLE MAINTENANCE & ACQUISITION Funds Rem. 2025 2026 2027 2028 2029 2030 301 Mid-Life Fleet Refurbishments Total 505,423 150,000 327,818 270,122 270,122 270,122 Replacement of major components (engines, transmissions) and vehicle refurbishments of any bus at mid-life or Federal (5307) 372,761 120,000 262,254 216,098 216,098 216,098 older. Federal (5339) 39,472 Federal (CARES) - - - - - - 2026: Local Match for Current Year and $9,868 required local match for Grant received from South Portland Merger Federal (ARPA) - - - - - - Federal (5310) - - - - - - State - - - - - - Funds Remaining: $165,951 (ME-2021-016), $300,000 (ME-2024-010), $49,340 (5339- ME-2024-010) Local (Bond) - - - - - - Local (Assessment) 93,190 39,868 65,564 54,024 54,024 54,024 302 Fleet Replacements Total 50,174 3,502,801 9,908,063 4,400,000 Federal (5307) - 379,996 3,740,000 - GP Metro adheres manages to the FTA Uesful Life Benchmark (ULB) of 14 years, but aims to replace buses at Federal (5339) 49,574 2,596,305 8,421,854 years 13 and 14 in order to allow flexibility based on individual buses' condition. Federal (ARPA) Replace five (5) 2011 diesel Gillig buses in FY 2026 with diesel New Flyers using existing contract. Federal (5310) Service expansion; Add six (6) new diesel buses in FY 2027. State 263,250 330,000 - Replace three (3) 2014 CNG Gillig buses in FY 2027 with zero emission buses and associated infrastructure. Local (Bond) 600 263,250 1,486,209 330,000 - Replace two (2) 2014 CNG Gillig buses in FY 2028 with zero emission buses. Local (Assessment) 303 Support Vehicle Replacement/Acquistions Total 63,535 74,865 - Federal (5307) 32,000 - 74,865 2027 - New Service truck with a dump body; Assumse usage of remaining funds. Total project cost $135k Federal (CARES) 1,135 Federal (ARPA) Federal (5310) Remaining funds $7,400 (from sale of retired vehicle), $1,135 (remaining CARES funding), $2,000 in 2023 and State - $13,000 in 2024 local match collected but grant not programed can be applied to future needs. Local (Bond) - - ME-2023-044 grant $40,000 Local (Assessment) 30,400 - - - - 304 Microtransit Fleet Expansion Total - 555,000 - - - 600,000 2026 - 2 in service vans for Scarborough + South Portland, along with 1 spare Federal (5307) - 444,000 - - - 480,000 2030 - 2 Autonomous Microtransit vehicles (CapEx + OpEx for 2 year pilot) Federal (CARES) - - - - - - Federal (ARPA) - - - - - - Federal (5310) - - - - - - State - 111,000 - - - - Local (Bond) - - - - - - Local (Assessment) - - - - - 120,000 Local (Non-Member Assessment) 305 Fleet Expansion Total - - - - - - TBD Federal (5307) - - - - - - Federal (CARES) - - - - - - Federal (ARPA) - - - - - - Federal (5310) - - - - - - State - - - - - - Local (Bond) - - - - - - Local (Assessment) - - - - - - 400 BUS STOP IMPROVEMENTS Funds Rem. 2025 2026 2027 2028 2029 2030 401 General Bus Stop Improvements Total - 100,000 220,000 242,000 371,800 483,340 This project is aimed at general bus stop improvements including installation of shelters, seating, signage, and Federal (5307) 80,000 176,000 193,600 297,440 386,672 access improvements where needed. GP Metro plans to use consultant assistance to perform a full bus stop Federal (CARES) - - - - inventory and recommend design and amenity standards. Federal (ARPA) 2026: $50,000 for Service Expansion to Scarborough/South Portland Federal (5310) State Local funding remains from prior year budgets for which local match was collected but project was not included in Local (Bond) PACTS program of projects for federal funding ($70,000). Requesting approval to move to TSAP project for local Local (Assessment) - 10,000 44,000 48,400 74,360 96,668 match needed for existing grants. Local (Non-Member Assessment) 10,000 402 Transit Stop Access Project Total 2,950,329 - 425,000 425,000 Planning-design work completed in prior years. Amounts shown are for construction/inspection. Remaining Federal (5307) 1,797,226 - 340,000 340,000 - amount includes $38,642 (ME-2016-017), $52,969 (ME-2020-025), $525,000 (ME-2023-012, $1,247,253 (ME- Federal (CARES) - - 2023-044), $767,973 (ME-2024-010) from prior grants which covers design-engineering as well as $73,460 in local funding that was collected for construction but tied to federal funding in a future year. Federal (ARPA) 850,000 - - So Portland ARPA Funding ($325,000) Federal (5310) - - Page 37 G:\Shared drives\Finance\0000000 FINANCE\Budget\Capital Improvement Program (CIP)\2026\1- Draft CIP 2026-2030 10.2.25.xlsx  REVISED 10/7/2025 Amounts in FY 2025-26 represent new formula funding awarded to Metro thru PACTS formula set-aside application process. State - 50,000 50,000 - Local (Bond) - - Requesting approval to move to TSAP project for local match needed for existing grants. $70,000 from General Bus Stop Improvements- Remaining Balance needed $146,205: Programed $46,205 in 2026, and $50,000 in 2027 and $50,000 in 2028. Local (Assessment) 303,103 46,205 85,000 85,000 - 500 TECHNOLOGY INTEGRATIONS Funds Rem. 2025 2026 2027 2028 2029 2030 501 Management Information Systems Total - - - - - - Federal (5307) - - - - - - Federal (CARES) - - - - - - Federal (ARPA) - - - - - - Federal (5310) - - - - - - State - - - - - - Local (Bond) - - - - - - Local (Assessment) - - - - - - 502 Transit Signal Priority Total 365,014 8,560 - - - - Metro awarded $500,000 in federal ARPA funding to install transit signal priority technology along Washington Federal (5307) 171,200 - - - - Avenue and Forest Avenue in Portland. Additional $171,200 applied for through PACTS FTA Section 5307 formula Federal (CARES) 151,000 - - - - - set-aside program for transit enhancements ( approved). Additional award would add TSP to Brighton Ave. and Federal (ARPA) 8,574 - - - - - Congress Street. Federal (5310) - - - - - - State - - - - - - Funds Remaining: $8,574 (ME-2023-012), $214,000 (ME-2024-010), $151,000 (CARES- Awaiting funding obligation from FTA) Local (Bond) - - - - - - Local (Assessment) 34,240 8,560 - - - - 503 CAD/AVL System Replacement Total 67,528 - - - - - Federal (5307) 27,642 - - - - - Unspent funding ($1,172) from CARES Act funding allocated to AVL/AVA System, $34,552 (ME-2024-010) Federal (CARES) 1,172 - - - - - Federal (ARPA) - - - - - - Local funding remains from prior year budgets for which local match was collected but project was not included in Federal (5310) - - - - - - PACTS program of projects for federal funding, or local match collected exceeded match requirements of grant State - - - - - - ($8,590- Electronic Signs, $50,856- AVL/AVA). Local (Bond) - - - - - - Local (Assessment) 66,356 - - - - - 504 Office Phone System Total 8,000 25,000 - - - 2026 - Replace all workstations phones & acquire call monitoring software Federal (5307) - - 20,000 - - - 2027 - Automated off hours call center functionality / IVR Federal (5310) - - - - - - State - 8,000 - - - - Local (Bond) - - - - - - Local (Assessment) 5,000 - - - 505 Fleet Cradlepoint Networking Hardware Replacement Total 90,000 - - - - 2026 - Full fleet replacement Federal (5307) - - - - - - Federal (5310) - - - - - - State - 90,000 - - - - Local (Bond) - - - - - - Local (Assessment) - - - - - 506 Office / Admin Workstation Replacements Total 28,000 5,915 - - 2026 - 13 workstations + 22 docks Federal (5307) - - 4,732 - - 2028 - 5 workstations Federal (5310) - - - - - State - 28,000 - - - Local (Bond) - - - - - Local (Assessment) - 1,183 - - 507 Maintenance / Fleet Management System Peripherals Total - - - - 2026 - 6 Wireless Android tablets and Inventory Scanner. Tablets will have wireless SIM cards until new facility investment/enhanced wireless network Federal (5307) - - - - - Federal (5310) - - - - - State - - - - - Local (Bond) - - - - - Local (Assessment) - - - - 508 Real Time Signs Total 175,000 - - - 2026 - CMS Deployment, 3 years hosting and licensing fees, 15-20 LCD and e-ink signs, solar power and installation fees Federal (5307) - - - - - So Portland ARPA Funding Federal (ARPA) 175,000 Federal (5310) - - - - - State - - - - - Local (Bond) - - - - - Local (Assessment) - - - - 509 On Fleet Infotainment Total - 125,000 - - - 2027 - On fleet display signs that provide real time info, along with advertising opportunities to offset expenses. Federal (5307) - - 100,000 - - - Federal (ARPA) - Federal (5310) - - - - - State - - - - - Local (Bond) - - - - - Local (Assessment) - 25,000 - - - Page 38 G:\Shared drives\Finance\0000000 FINANCE\Budget\Capital Improvement Program (CIP)\2026\1- Draft CIP 2026-2030 10.2.25.xlsx GREATER PORTLAND METRO Portland Finance Committee November 6, 2025 Page 39  2026 Operating Budget • 2026 Budget Review • Expenditures and Revenues $20.1m (4.82% Increase, or $928k) • Municipal Increase Overall 14.6%. Or $777k • Federal Carry-Forward Offset to ARPA $300k • Passed Unanimously 10/8/25 Page 40  2026 Preliminary Operating Budget Expenditure Change Summary • Wages & Benefits: $546k, 5.7%, • COLA - 3% 1/1 & 2% 7/1 • 10% Health Insurance • Services & Fees: $71k, 6.5% • SaaS agreements • Fuel: ($177k), -13.1% • Favorable diesel contract • Debt Service: ($34K), -11.5% • Lower interest on bonds • Lower interest on TAN • Capital & Reserves: ($39k), -15.3% • Lower fund balance contribution • Lower local contribution to CIP Page 41  2026 Preliminary Operating Budget Revenue Change Summary • Revenue Est. $20.1m, Increased from 2025 by 4.69%, ($903k) • Fare revenue and ridership lower than expected for 2025 • Misc. revenue decreasing- mostly due to advertising • State funding flat • Municipal funding increasing related to ARPA phase out • Federal 5307 funding rebounding from 2025 amounts • ARPA funding exhausted in early 2026 Page 42  2026 Preliminary Operating Budget Fare Revenue History • Fare revenue for 2025 projected to be under budget by about $452k • Historically under budget • 2026 estimate $260k increase from 2025 projected • Ridership increases • Fare increase (mid/late 2026) • Total reduction approx. $200k from 2025 budget. Page 43 2026 Preliminary Operating Budget Revenue Breakdown Page 44 2026 Preliminary Operating Budget Municipal Contributions Page 45  2026 Preliminary Operating Budget Municipal Assessments Local assessment changes vary by community due changes in service levels and ARPA funding phasing out in 2026. Page 46  Greater Portland Metro Portland’s Assessment Change (2021-2026) Average annual increase in assessment 4.73% 23.6% increase in revenue hours during the same period Page 47  2026 Operating Budget Portland Assessment Explained • Portland’s assessment increase is due in large part to a reduction in ARPA funding available in 2026. • Portland’s service has increased by 21% based on ARPA funded service improvements. Page 48  Service Improvements ARPA Funded Services ARPA Service Improvements Service Hours • Route 7 – Improved frequency from 60 minutes 25000 to 40 minutes, extended service to the Jetport – 600% increase in service 20000 • Route 9A/B - Improved frequency from 60 minutes to 30 minutes midday weekdays and 15000 Saturdays - 22% increase in service 10000 • Breez – Improved midday frequency service added two additional roundtrips on weekdays – 17% increase in service 5000 • Husky Line – Extension of route to the Ocean 0 Gateway terminal, four new bus stops in Route 7 Route 9A/B Breez Husky Line Portland - 13% increase in service Baseline New Service Page 49 Service Improvements Portland Route Performance Page 50 Service Improvements Portland Route Performance Page 51 Service Improvements Portland Route Performance Page 52 Service Improvements Portland Route Performance Page 53  FY 2027 Budget Preview Future Considerations Metro FY 2027 Budget • Sunsetting Funding • $478,811 ARPA • $325,000 Federal Carry-Forward • Portland Assessment Increase Range (20%-30%) Budget Opportunities • Possible increase in fare revenue • Advocacy at the State level for increased funding • More public/private partnerships Page 54 FY 2027 Capital Project Selection Presentation to Finance Committee November 6, 2025 Page 55  Source: Berlin Subdivision Rail Use Study FY 2027 CIP Process: Timeline & Milestones Steps Milestone Timeframe/Deadlines Step 1 Establish Investment Priorities November 2025 Step 2 Project Submission December 2025 Step 3 Preliminary Project Review December 2025 ● Comprised of Member Communities/Stakeholders ● Step 4 in 2022 Met over 9 months CPAC* Review/Scoring January 2026 ● One formal public meeting Step 5 City Manager Review January 2026 Step 6 Finance Committee/City Council Review February 2026 Step 7 Post CIP Process Evaluation Summer 2027 ● Restore Rail Service ● CurerInterim Trail Until Trail ● Rail with Trail * CPAC - Capital Program Advisory Committee (members include: CPAC members: Assistant City Managers, Director of Finance, PageJDEI 56 Director, Sustainability Director.  Source: Berlin Subdivision Rail Use Study FY 2027 CIP Process Objectives ● Align project selection with established city priorities. ● Conduct systematic and objective scrutiny of project needs, costs, and benefits. ● Evaluate project submissions based on clear criteria that are weighted to reflect city priorities. ● Comprised of Member ● Recognize department judgment on project priorities. Communities/Stakeholders ● Met over 9 months in 2022 ●● One formal public Comparatively meeting assess all project submissions. ● Demonstrate to public how resources are allocated. ● Restore Rail Service ● CurerInterim Trail Until Trail ● Rail with Trail Page 57  Source: Berlin Subdivision Rail Use Study Investment Priorities - Evaluation Criteria Evaluation Criteria 1. Legal requirement or risk to health, safety and/or environment (25%) 2. Asset condition and level of service (25%) 3.● Equitable Comprisedcommunity of Member investment (15%) Communities/Stakeholders 4.● Met over 9 months Sustainability and in 2022 action (15%) climate ● One formal public meeting 5. Local funding optimization (10%) 6. Project readiness (5%) 7. Department priority (5%) ● Restore Rail Service ● Interim Trail Until Trail ● Rail with Trail Page 58  CITY OF PORTLAND, MAINE PAYMENT IN LIEU OF TAXES POLICY (PILOT) DRAF ​ T Revised: September 1, 2025​ ​ ​ Effective: TBD Page 59 Table of Contents​ 1. PURPOSE.................................................................................................................................................. 1 2. THE NEED FOR A FORMAL PILOT POLICY.................................................................................................1 3. FIVE BASIC PRINCIPLES OF THE PILOT POLICY......................................................................................... 3 4. IS THE PILOT POLICY APPLICABLE TO MY ORGANIZATION?.................................................................... 5 5. CALCULATION OF PILOT PAYMENT DUE...................................................................................................5 6. SERVICES IN LIEU OF TAXES (SILOT) CREDIT.............................................................................................7 7. ANNUAL BILLING AND FIVE-YEAR PHASE IN (FY20-FY24)....................................................................... 8 8. GUIDANCE FOR CITY STAFF – ENCOURAGING PARTICIPATION IN THE PILOT PROGRAM AND ANNUAL REPORTING ON PILOT.................................................................................................................................. 9​ DR ​ APPENDIX A - EXAMPLES OF PILOT PAYMENTS DUE BY EXEMPT PROPERTY VALUE……………………………11 AFT Page 60 City of Portland Payment in Lieu of Taxes Policy (PILOT) 1. PURPOSE In order to maintain the high standard of municipal services that Portland has historically provided, the City Council has established a policy for PILOT (Payment-In-Lieu-of-Tax) contributions from tax-exempt property owners (referred to hereafter as “exempt property” owners). The purpose of this PILOT policy document is to summarize the uniform policy to be applied to the exempt properties within the City. The policy is intended to provide clarity to exempt organizations who wish to locate in Portland. The policy includes monetary payments and consideration of other services provided by exempt organizations. The policy also provides guidance for City staff when approached with questions about PILOT policy requirements. ​ 2. THE NEED FOR A FORMAL PILOT POLICY DR According to the City Tax Assessor, the amount of tax-exempt real estate within the City of Portland has risen to approximately $3.93 billion dollars as of June 30, 2025. Tax-exempt property values are often understanded due to the lack of focus on exempt property during annual assessments. If the nearly $4B of parcels were taxable, they would represent at least a AF 20% increase to our taxable net valuation. The rise in exempt valuation has put increasing pressure on the remaining property owners in Portland (referred to hereafter as “non-exempt property” owners) to fully fund the broad spectrum of services offered to all residents and T visitors to Portland. ​ ​ The City recognizes that non-profit organizations contribute directly to the quality of life within the community and welcomes these organizations. Portland has historically been recognized as a leader in Maine in the area of higher education, arts and culture, social services, public health, equity and religious freedom. The City’s location, status as the economic engine of Northern New England, located just under 2 hours north of Boston, with easy access via major highway, bus, rail, and jetport, makes it attractive for non-profit institutions. This demand for land and buildings to operate non-profit organizations has absorbed significant amounts of taxable property within the City in recent years. A continuing shift in tax burden to a diminishing tax Revised: September 1, 2025​ ​ Page 1 Page 61 City of Portland Payment in Lieu of Taxes Policy (PILOT) base will have a negative impact on residents, local businesses and the overall Greater Portland community. In order to maintain the financial health of the community as a whole and to continue to provide a range of quality services, the City must set an objective to maintain its existing tax base and expand it where reasonably possible. Strong PILOT policies have been used in municipalities nationwide to achieve this objective. Several key reasons noted for adoption of strong PILOT policies are listed below. ●​ With an increasing amount of exempt property within a City, nonprofits should share in the cost of basic services which benefit them. Police, fire protection, and road maintenance are the costs most frequently allocated to exempt property owners in other municipalities. ​ DRAF ●​ A strong PILOT policy has the potential to help ease the tax burden on non-exempt property owners, and create a more equitable distribution of the tax levy across those who consume core City services. ​ ●​ PILOT policies can help address inequities created by tax exemptions (i.e., the greatest tax savings goes to organizations who have the most valuable property holdings).​ ​ T ●​ PILOT policies can reduce inefficient location decisions made by nonprofits (i.e., exempt status creates an incentive for nonprofits to locate in cities where the tax savings are highest and the public services provided by the jurisdiction are broadest). Revised: September 1, 2025​ ​ Page 2 Page 62 City of Portland Payment in Lieu of Taxes Policy (PILOT) ​ 3. FIVE BASIC PRINCIPLES OF THE PILOT POLICY​ I.​ Participation in the PILOT Program is voluntary Consideration was given to seeking an ordinance change to require PILOT payments and ensure more uniform participation. However, any attempt to impose a legal or statutory requirement would face significant opposition and runs counter to the spirit of partnership between the City and its local institutions that a successful PILOT program would provide. II.​ PILOT should be applied equally to all current and future non-profit groups in Portland DRAF All non-profit institutions should participate in the PILOT program. While significant focus has been placed on the City’s medical and educational institutions, the City’s museums, cultural facilities, and other significant non-profits share a similar interest in the City. While broad participation is essential to the program’s success, the City has determined T III.​ that an exception should be made for smaller nonprofits which may lack the resources to fully engage in the PILOT process. In response to significant feedback from the community regarding impact of a program on small non-profits, an exemption of $10 million in assessed property value has been added into the PILOT policy. An exemption of this amount will be applied to all organizations under this policy, eliminating the PILOT completely for the smaller institutions, while mitigating the financial impact of PILOT payments on institutions just beyond this threshold.​ PILOT contributions should offset cost of basic City services: Revised: September 1, 2025​ ​ Page 3 Page 63 City of Portland Payment in Lieu of Taxes Policy (PILOT) PILOT contributions should be based on the value of real estate owned by an institution. This approach both reflects the size and quality of the institution’s real estate holdings and is consistent with the approach taken for taxable properties. PILOT policies nationwide set contribution levels at an amount designed to cover the portion of the tax levy related to basic and core City services. For purposes of this PILOT, those services have been designated as public safety services (police and fire) and basic infrastructure services including public spaces maintenance and snow removal. To enhance predictability for organizations impacted by the policy, and to prevent significant year over year fluctuations in base amount, the PILOT contribution level has been set at 40% of the regular property taxes due. However, there are additional DR IV.​ AF potential PILOT credits and a phase-in period as outlined in IV and V below. ​ PILOT policy includes a SILOT (Services In Lieu of Taxes) deduction up to 50%​ Community benefits are an important aspect of an institution’s contribution to the City. Institutions may receive up to a 50% PILOT deduction for qualifying community programs and services that uniquely benefit Portland residents. In the case of T V.​ exceptional opportunities for partnership, the 50% cap may be exceeded. Institutions may also receive a credit on their PILOT in the amount of real estate taxes paid on properties that would ordinarily qualify for a tax exemption based on use, as well as a credit for costs paid which would otherwise be paid. Section 6 of this document contains more detail on criteria for the SILOT deduction. ​ The new PILOT formula should be phased in over a 5-year period starting in FY 2027 ​ While the payments currently made by some institutions approach the levels indicated by the program levels recommended above, most institutions fall below the Revised: September 1, 2025​ ​ Page 4 Page 64 City of Portland Payment in Lieu of Taxes Policy (PILOT) recommended amounts. Institutions will require time to make the necessary adjustments in their budget and financial plans to accommodate increased PILOT amounts. To ensure a smooth transition, staff recommends that the new formula be phased in over a time period of not less than 5 years.​ VI.​ The new PILOT formula should factor in other voluntary payments or required service fee payments to the City ​ Many nonprofits make fully voluntary, non-required contributions to the City on an annual or recurring basis. These payments should be deducted from the PILOT amounts DR that would normally be due. Similarly, any required payments under MRS Title 36 M.R.S. § 508 “Service Fees” should also be deducted from the PILOT amounts that would normally be due. 4. IS THE PILOT POLICY APPLICABLE TO MY ORGANIZATION? AF All tax-exempt organizations are encouraged to participate in the PILOT policy. As noted previously an exemption amount of $10M will be applied to all organizations under this policy, eliminating the PILOT completely for the smaller institutions, while mitigating the financial T impact of PILOT payments on institutions just beyond this threshold. These exempt organizations will be noted in the PILOT Policy Annual Results published each fiscal year.​ 5. CALCULATION OF PILOT PAYMENT DUE PILOT contributions are based on the value of real estate owned by an institution. The calculation of recommended PILOT payment due can be determined as follows:​ ​ Step 1: Begin with total assessed value of exempt property owned by an organization Step 2: Subtract the $10M of PILOT exemption Step 3: Divide by $1000 (the mil rate is applied per $1000 of assessed value) Revised: September 1, 2025​ ​ Page 5 Page 65 City of Portland Payment in Lieu of Taxes Policy (PILOT) Step 4: Multiply by the current City of Portland fiscal year mil rate Step 5: Multiply by 40% Community Benefit Credit: Subtract any agreed upon SILOT credit (see Section 6 for more details on SILOT) up to a further 50% deduction from amount due. ​ The calculation begins with 100% of an exempt property owner’s assessed value related to their exempt property only (i.e., non-exempt property is already included in the regular property tax billing and should be excluded from the PILOT calculation). The $10M of PILOT exemption should be subtracted from this total, and the remaining total should be divided by $1000. The result should be multiplied by 40% to determine the PILOT amount due. The 40% represents DR the cost of the City’s “core” services which are public safety (Police, Dispatch and Fire Departments) and basic public spaces maintenance / winter operations. After any phase in period, the PILOT payment due could be further reduced by any available SILOT (Services-in-lieu-of-taxes) credit which has been applied to the exempt organization by the City. AF SILOT credits are not guaranteed to every organization and are calculated on a case by case basis by the City. The SILOT credit may not exceed 50% of the total amount of the PILOT due. See the SERVICES IN LIEU OF TAXES (SILOT) CREDIT section for complete details on SILOT criteria T and calculation. 6. SERVICES IN LIEU OF TAXES (SILOT) CREDIT ​ In consideration of the community benefits of the exempt organization within the City, the PILOT policy includes a deduction for services provided. A list of items which could qualify for SILOT credit are listed below. In general, only activities which are outside an exempt organization’s core mission would be considered for SILOT credit. However, exceptions will be considered when a direct benefit to City of Portland residents can be reliably measured. An exempt entity will have an opportunity on an annual basis to outline their SILOT contributions Revised: September 1, 2025​ ​ Page 6 Page 66 City of Portland Payment in Lieu of Taxes Policy (PILOT) via a standard form distributed with the estimated PILOT bill. ​ Participation in City Initiatives ●​ Targeted scholarships for Portland residents ●​ Summer Job Creation / Youth Employment ●​ Set Up Health Disparities Initiative​ Policy Based Collaborations ●​ Public/Community Health Initiatives ●​ Partnerships with Local Schools ●​ Job Training Initiatives ●​ Direct support on City Council Goals / participation on Task Forces ​ DR Other Direct Contributions AF ●​ Real Estate Taxes on Property Used for Institutional Purposes ●​ Donations to City capital projects or initiatives ●​ Donations in kind (e.g., real estate, personal property) ●​ Provision of services otherwise provided by the City (e.g., snow removal on public right of way, maintenance of a public facility, security services provided in public areas)​ Good Neighbor Activities ●​ Volunteer Efforts of Students/Employees T ●​ Sponsorships of local organizations Revised: September 1, 2025​ ​ Page 7 Page 67 City of Portland Payment in Lieu of Taxes Policy (PILOT) A non-comprehensive listing of items which would NOT qualify for SILOT credit is below: ●​ Real Estate Taxes on Property used for Non-institutional Purposes ●​ Linkage Payments ●​ Permit Inspection Fees ●​ Student Spending ●​ Salaries Paid to Employees ●​ Construction Costs ●​ Purchase of Goods, Services ●​ Grants Received / Outside Money ●​ Operating Support for Community Health Clinics ●​ Unreimbursed Medicare or Medicaid​ ​ If an exempt property owner is considering a formal PILOT payment to the City and would like DR SILOT credit, the Finance Department should be contacted to begin the process.​ 7. ANNUAL BILLING AND FIVE-YEAR PHASE IN (FY27-FY31)​ AF Annual Billing The annual billing for the PILOT will be performed by City staff. PILOT bills will be sent on a semiannual basis on a schedule similar to regular property tax billing – typically PILOT bills will T be sent in July of each fiscal year. A SILOT credit application will also be enclosed with the PILOT bill and each exempt organization will have 30 days to complete and return form. The City will review the forms and notify each organization of SILOT credits received – including a revised PILOT bill for the current fiscal year. PILOT payments will be due on the regular property tax payment dates – typically the second Friday in October and March of each year. Five Year Phase In – New PILOT Agreements For any exempt organizations impacted by this policy, who currently exist in the City and are remaining in their existing locations, a five-year phase in is permitted. The amounts due in the Revised: September 1, 2025​ ​ Page 8 Page 68 City of Portland Payment in Lieu of Taxes Policy (PILOT) first five tax years of the new program are listed below and should be calculated based on Step 1 through Step 5 in the Calculation of Amount Due section above. In future fiscal years, the payment calculation could remain at 50% of the normal PILOT amount due assuming that a full community benefit credit is received. ​ ​ FY27 – 10% of the normal PILOT amount​ FY28 – 20% of the normal PILOT amount​ FY29 – 30% of the normal PILOT amount​ FY30 – 40% of the normal PILOT amount​ FY31 – 50% of the normal PILOT amount​ DR For any NEW exempt organizations seeking to locate within the City or Portland the full PILOT amount is due in FY27. For exempt organizations who currently exist within the City and are seeking to expand their footprint within the City, the full PILOT policy would be due in FY27 on AF any new property acquired. 8. GUIDANCE FOR CITY STAFF – ENCOURAGING PARTICIPATION IN THE PILOT PROGRAM AND ANNUAL REPORTING ON PILOT PAYMENTS​ T Several common transactions should be used as opportunities for City staff to inform exempt organizations about the PILOT policy and in some cases encourage participation. Property Sale – Where conversion to exempt property Strongly encourage signing of a new PILOT agreement, present policy along with standard agreement. Building Permit – Where conversion Strongly encourage signing of a new PILOT agreement, to exempt property Zoning Amendment Request present policy along with standard agreement. Strongly encourage signing of a new PILOT agreement, present policy along with standard agreement. Site Plan Review Inform of PILOT policy – present copy of document Revised: September 1, 2025​ ​ Page 9 Page 69 City of Portland Payment in Lieu of Taxes Policy (PILOT) Passage of Formal Pilot Policy / Notify all potentially impacted exempt organizations Amendments to PILOT Policy Finally, the Finance Department along with the Assessors Department will publish a PILOT Annual Report each fiscal year noting the complete listing of exempt organizations who have been sent a PILOT letter, noting any PILOT contributions received, and any SILOT credits granted. DRAFT Revised: September 1, 2025​ ​ Page 10 Page 70 City of Portland Payment in Lieu of Taxes Policy (PILOT) Appendix A - Examples of PILOT Payments Due by Exempt Property Value As a reminder, the PILOT amount due can be calculated as follows:​ 1) Begin with the total exempt assessed value of an organization 2) Subtract the amount of PILOT exemption from the assessed value​ 3) Divide by $1,000 (the mill rate is applied per $1,000 of assessed value)​ 4) Multiply by the current City of Portland fiscal year mill rate (FY26 is $11.98)​ 5) Multiply by the amount of the portion of the regular tax rate dedicated to basic services (proposed in 2017 as 25%, will be adjusted in current version of policy for current cost of police, fire, dispatch and public works services) 6) Prorate the amount due based on the proposed phase in - 10% in Year 1, 20% in Year 2, 30% in Year 3, 40% in Year 4, 50% in Year 5 (and beyond, assuming community benefit criteria is met). ​ DRAFT Revised: September 1, 2025​ ​ Page 11 Page 71  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 841 CONGRESS STREET LLC [note: see Portland Housing Authority] 902,600 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 10,813 10,813 10,813 10,813 10,813 ABBA [note name: ABBA, A Women's Resource Center] 285,800 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 3,424 3,424 3,424 3,424 3,424 AMERICAN NATIONAL RED CROSS [note: federal instrumentality] 212,300 - - - - - AMERICAN NATIONAL RED CROSS [note: federal instrumentality] 2,400,300 - - - - - AMERICAN NATIONAL RED CROSS [note: federal instrumentality] 1,010,300 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 43,402 43,402 43,402 43,402 43,402 ANDREWS HAROLD T POST #17 [note name: Harold T. Andrews Post, No. 17, The American] 1,239,100 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 14,844 14,844 14,844 14,844 14,844 AVESTA HOUSING DEVELOPMENT CORPORATION [formerly York -- Cumberland Housing Development Corporation] 1,412,400 - - - - - AVESTA HOUSING DEVELOPMENT CORPORATION [formerly York -- Cumberland Housing Development Corporation] 1,400,400 - - - - - AVESTA HOUSING DEVELOPMENT CORPORATION [formerly York -- Cumberland Housing Development Corporation] 1,357,900 - - - - - AVESTA HOUSING DEVELOPMENT CORPORATION [formerly York -- Cumberland Housing Development Corporation] 3,505,600 - - - - - AVESTA HOUSING DEVELOPMENT CORPORATION [formerly York -- Cumberland Housing Development Corporation] 5,817,700 - - - - - AVESTA HOUSING DEVELOPMENT CORPORATION [formerly York -- Cumberland Housing Development Corporation] 950,400 - - - - - Avesta Housing Development Corporation 1,826,200 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 194,922 194,922 194,922 194,922 194,922 BAILEY CEMETERY [Association] 41,500 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 497 497 497 497 497 BOYS & GIRLS CLUBS OF SOUTHERN MAINE 185,700 - - - - - BOYS & GIRLS CLUBS OF SOUTHERN MAINE 187,300 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 4,469 4,469 4,469 4,469 4,469 CASA INC 737,900 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 8,840 8,840 8,840 8,840 8,840 [The] CATHERINE MORRILL DAY NURSERY 2,632,800 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 31,541 31,541 31,541 31,541 31,541 CEDARS NURSING CARE CENTER INC [associated with JHA Assisted Living Inc.] 15,031,700 2,411 4,822 7,234 9,645 12,056 CEDARS NURSING CARE CENTER INC [associated with JHA Assisted Living Inc.] 9,471,700 4,539 9,078 13,617 18,155 22,694 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 6,950 13,900 20,850 27,800 34,750 Page 72  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 293,551 293,551 293,551 293,551 293,551 CENTER FOR GRIEVING CHILDREN 2,349,700 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 28,149 28,149 28,149 28,149 28,149 CLAYTON'S HOUSE LLC [owned parcel but operated by nonprofit Dempsey Centers for Quality Cancer Care] 1,299,300 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 15,566 15,566 15,566 15,566 15,566 CMRS IV INC 3,547,100 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 42,494 42,494 42,494 42,494 42,494 COMMITTEE TO RESTORE THE ABYSSINIAN CHURCH 552,100 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 6,614 6,614 6,614 6,614 6,614 COMMUNITY HOUSING OF MAINE INC 705,600 - - - - - COMMUNITY HOUSING OF MAINE 532,200 - - - - - COMMUNITY HOUSING OF MAINE INC 362,000 - - - - - COMMUNITY HOUSING OF MAINE INC 1,263,600 - - - - - COMMUNITY HOUSING OF MAINE INC 617,700 - - - - - COMMUNITY HOUSING OF MAINE INC 9,200 - - - - - COMMUNITY HOUSING OF MAINE INC 681,100 - - - - - COMMUNITY HOUSING OF MAINE INC 716,800 - - - - - COMMUNITY HOUSING OF MAINE INC 637,700 - - - - - COMMUNITY HOUSING OF MAINE INC 3,829,900 - - - - - COMMUNITY HOUSING OF MAINE INC 1,192,700 - - - - - COMMUNITY HOUSING OF MAINE INC 636,300 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 133,994 133,994 133,994 133,994 133,994 CROSSROADS FOR WOMEN INC 1,348,200 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 16,151 16,151 16,151 16,151 16,151 CUMBERLAND COUNTY YMCA [n/k/a Young Men's Christian Association of Southern Maine] 12,100 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 145 145 145 145 145 DEERING GRANGE #535 [Deering Grange No. 535 P. of H] 656,400 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 7,864 7,864 7,864 7,864 7,864 DIOCESAN BUREAU OF HOUSING 36,661,300 12,776 25,552 38,328 51,104 63,880 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 12,776 25,552 38,328 51,104 63,880 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 439,202 439,202 439,202 439,202 439,202 Page 73  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 EMC AFFORDABLE HOUSING PRESERVATION 55,900 - - - - - EMC AFFORDABLE HOUSING PRESERVATION 7,634,500 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 92,131 92,131 92,131 92,131 92,131 EQUALITY COMMUNITY CENTER 1,652,700 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 19,799 19,799 19,799 19,799 19,799 FAMILY CRISIS SERVICES INC [n/k/a Through These Doors] 1,802,200 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 21,590 21,590 21,590 21,590 21,590 FLORENCE HOUSE HOUSING CORPORATION [see Avesta Housing file] 3,091,400 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 37,035 37,035 37,035 37,035 37,035 FRIENDS OF THE ST LAWRENCE CHURCH 942,600 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 11,292 11,292 11,292 11,292 11,292 GREAT DIAMOND ISLAND LAND PRESERVE 32,800 - - - - - GREAT DIAMOND ISLAND LAND PRESERVE 63,400 - - - - - GREAT DIAMOND ISLAND LAND PRESERVE 14,600 - - - - - GREAT DIAMOND ISLAND LAND PRESERVE 123,400 - - - - - GREAT DIAMOND ISLAND LAND PRESERVE 3,100 - - - - - GREAT DIAMOND ISLAND LAND PRESERVE 90,800 - - - - - GREAT DIAMOND ISLAND LAND PRESERVE 6,800 - - - - - GREAT DIAMOND ISLAND LAND PRESERVE 122,000 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 5,474 5,474 5,474 5,474 5,474 GREATER PORTLAND YMCA [k/n/a Young Men's Christian Association of Southern Maine] 12,200 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 146 146 146 146 146 GROUP MAIN STREAM INC 1,017,100 - - - - - GROUP MAIN STREAM INC 620,100 - - - - - GROUP MAIN STREAM INC 860,700 - - - - - GROUP MAIN STREAM INC 744,600 - - - - - GROUP MAIN STREAM INC 484,300 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 44,647 44,647 44,647 44,647 44,647 GULF OF MAINE RESEARCH INSTITUTE 2,798,500 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 33,526 33,526 33,526 33,526 33,526 HABITAT FOR HUMANITY GREATER PORTLAND INC [Legal Name: HABITAT FOR HUMANITY / GREATER PORTLAND, INC.] 13,200 - - - - - Page 74  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 HABITAT FOR HUMANITY / GREATER PORTLAND INC 1,866,200 - - - - - HABITAT FOR HUMANITY / GREATER PORTLAND INC 872,400 - - - - - HABITAT FOR HUMANITY / GREATER PORTLAND INC 98,000 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 34,141 34,141 34,141 34,141 34,141 HALFWAY HOUSE INC [a/k/a Pharos House] 911,300 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 10,917 10,917 10,917 10,917 10,917 HFA HUD PROPERTIES LLC [for a reference, see HOME FOR THE AGED, a/k/a Park Danforth] 12,487,600 1,192 2,384 3,576 4,768 5,960 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 1,192 2,384 3,576 4,768 5,960 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 149,601 149,601 149,601 149,601 149,601 HOME FOR AGED WOMEN [now known as Seventy-five State Street] 22,121,900 5,809 11,618 17,426 23,235 29,044 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 5,809 11,618 17,426 23,235 29,044 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 265,020 265,020 265,020 265,020 265,020 HOME FOR THE AGED [f/k/a Park Danforth] 10,345,300 165 331 496 662 827 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) 165 331 496 662 827 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 123,937 123,937 123,937 123,937 123,937 HOPE ACTS 603,500 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 7,230 7,230 7,230 7,230 7,230 Indigo Arts Alliance 2,426,500 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 29,069 29,069 29,069 29,069 29,069 INGRAHAM HOUSING CORP INC [associated with Ingraham, Inc.] 1,280,500 - - - - - INGRAHAM HOUSING CORP INC [associated with Ingraham, Inc.] 25,600 - - - - - INGRAHAM HOUSING CORP INC [associated with Ingraham, Inc.] 1,332,900 - - - - - INGRAHAM VOLUNTEERS INC [n/k/a/ Ingraham, Inc. and associated with Ingraham Housing Corp.] 817,200 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 41,405 41,405 41,405 41,405 41,405 IRISH HERITAGE CENTER [n/k/a/ Maine Irish Heritage Center] 3,510,700 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 42,058 42,058 42,058 42,058 42,058 JHA ASSISTED LIVING INC[associated with Cedar's Nursing Care Center, Inc.] 5,005,100 2,398 4,797 7,195 9,594 11,992 JHA ASSISTED LIVING INC [associated with Cedar's Nursing Care Center, Inc.] 23,444,100 6,442 12,885 19,327 25,770 32,212 JHA ASSISTED LIVING INC [associated with Cedar's Nursing Care Center, Inc.] 4,367,600 2,093 4,186 6,279 8,372 10,465 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 10,934 21,868 32,801 43,735 54,669 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 393,145 393,145 393,145 393,145 393,145 MAHC INC [associated with Milestone Foundation] 1,839,600 - - - - - MAHC INC [associated with Milestone Foundation] 2,635,400 - - - - - Page 75  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 53,611 53,611 53,611 53,611 53,611 MAINE CONFERENCE ASSOC OF SEVENTH-DAY ADVENTISTS [n/k/a Northern New England Conference of Seventh-Day 413,500 Adventists, Inc.] - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 4,954 4,954 4,954 4,954 4,954 MAINE FARMLAND TRUST INC 799,900 - - - - - MAINE FARMLAND TRUST INC 223,300 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 12,258 12,258 12,258 12,258 12,258 MAINE HISTORICAL SOCIETY 7,503,500 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 89,892 89,892 89,892 89,892 89,892 MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 89,800 43 86 129 172 215 MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 7,682,000 3,681 7,362 11,044 14,725 18,406 MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 674,488,400 318,423 636,846 955,269 1,273,691 1,592,114 MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 218,400 105 209 314 419 523 MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 211,000 101 202 303 404 506 MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 2,625,400 1,258 2,516 3,774 5,032 6,290 MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 6,148,500 2,946 5,893 8,839 11,785 14,732 MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 256,700 123 246 369 492 615 MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 835,100 400 800 1,201 1,601 2,001 MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 635,700 305 609 914 1,219 1,523 MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 174,400 84 167 251 334 418 MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 2,337,200 1,120 2,240 3,360 4,480 5,600 MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 385,300 185 369 554 739 923 MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 985,600 472 945 1,417 1,889 2,361 MAINE MEDICAL CENTER [n/k/a MAINEHEALTH] 985,600 472 945 1,417 1,889 2,361 MAINEHEALTH 3,734,400 1,790 3,579 5,369 7,158 8,948 MAINEHEALTH 360,800 173 346 519 692 864 MAINEHEALTH 83,900 40 80 121 161 201 MAINEHEALTH 145,300 70 139 209 279 348 MAINEHEALTH 3,327,500 1,595 3,189 4,784 6,378 7,973 MAINEHEALTH 311,900 149 299 448 598 747 MAINEHEALTH 1,082,300 519 1,037 1,556 2,075 2,593 MAINEHEALTH 505,700 242 485 727 969 1,212 MAINEHEALTH 7,504,200 3,596 7,192 10,788 14,384 17,980 MAINEHEALTH 19,000 9 18 27 36 46 SPRING HARBOR HOSPITAL [n/k/a/ Mainehealth] 8,600 - - - - - SPRING HARBOR HOSPITAL [n/k/a/ Mainehealth] 11,599,700 5,559 11,117 16,676 22,234 27,793 SPRING HARBOR HOSPITAL [n/k/a/ Mainehealth] 11,800 6 11 17 23 28 SPRING HARBOR HOSPITAL [n/k/a/ Mainehealth] 367,900 176 353 529 705 881 SPRING HARBOR HOSPITAL [n/k/a/ Mainehealth] 47,400 23 45 68 91 114 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 343,664 687,327 1,030,991 1,374,654 1,718,318 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 8,711,491 8,711,491 8,711,491 8,711,491 8,711,491 Page 76  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 MAINE WOMEN'S CHRISTIAN TEMPERANCE UNION [correct name: Maine Woman's Christian Temperance Union] 1,169,000 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 14,005 14,005 14,005 14,005 14,005 MAYO STREET ARTS 907,800 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 10,875 10,875 10,875 10,875 10,875 MERCY HOSPITAL 1,770,800 849 1,697 2,546 3,394 4,243 MERCY HOSPITAL 90,879,500 38,757 77,515 116,272 155,030 193,787 MERCY HOSPITAL 873,900 419 838 1,256 1,675 2,094 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 40,025 80,050 120,074 160,099 200,124 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 1,120,420 1,120,420 1,120,420 1,120,420 1,120,420 MMC REALTY CORP 185,600 - - - - - MMC REALTY CORP 2,556,800 - - - - - MMC REALTY CORP 149,000 - - - - - MMC REALTY CORP 368,200 - - - - - MMC REALTY CORP 1,221,700 - - - - - MMC REALTY CORP 2,534,500 - - - - - MMC REALTY CORP 2,635,200 - - - - - MMC REALTY CORP 1,234,400 424 849 1,273 1,697 2,121 MMC REALTY CORP 350,200 168 336 503 671 839 MMC REALTY CORP 126,900 61 122 182 243 304 MMC REALTY CORP 7,045,800 3,376 6,753 10,129 13,505 16,882 MMC REALTY CORP 855,100 410 820 1,229 1,639 2,049 MMC REALTY CORP 6,868,900 3,292 6,583 9,875 13,166 16,458 MMC REALTY CORP 4,613,300 2,211 4,421 6,632 8,843 11,053 MMC REALTY CORP 203,700 98 195 293 390 488 MMC REALTY CORP 824,700 395 790 1,186 1,581 1,976 MMC REALTY CORP 2,176,800 1,043 2,086 3,129 4,172 5,216 MMC REALTY CORP 233,100 112 223 335 447 559 MMC REALTY CORP 179,300 86 172 258 344 430 MMC REALTY CORP 760,300 364 729 1,093 1,457 1,822 MMC REALTY CORP 393,700 189 377 566 755 943 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 12,228 24,456 36,684 48,911 61,139 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 425,496 425,496 425,496 425,496 425,496 MUNJOY HILL NEIGHBORHOOD ORGANIZATION 302,100 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 3,619 3,619 3,619 3,619 3,619 NATIONAL SOCIETY OF COLONIAL DAMES OF AMERICA STATE OF ME [correct name: The National Society of the Colonial541,400 Dames of America in- the State of Maine] - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 6,486 6,486 6,486 6,486 6,486 NATIONAL SOCIETY OF THE COLONIAL DAMES OF AMERICA [correct name: The National Society of the Colonial Dames of 981,000 America in the State - of Maine] - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 11,752 11,752 11,752 11,752 11,752 Page 77  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 NORTHERN N E DISTRICT COUNCILS ASSEMBLIES OF GOD 2,228,600 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 26,699 26,699 26,699 26,699 26,699 NORTHERN NEW ENGLAND DISTRICT COUNCIL ASSEMBLIES OF GOD 100 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 1 1 1 1 1 OCEANSIDE CONSERVATION TRUST OF CASCO BAY 110,900 - - - - - OCEANSIDE CONSERVATION TRUST OF CASCO BAY 17,100 - - - - - OCEANSIDE CONSERVATION TRUST OF CASCO BAY 34,500 - - - - - OCEANSIDE CONSERVATION TRUST OF CASCO BAY 759,600 - - - - - OCEANSIDE CONSERVATION TRUST OF CASCO BAY 5,430 - - - - - OCEANSIDE CONSERVATION TRUST OF CASCO BAY 685,300 - - - - - OCEANSIDE CONSERVATION TRUST OF CASCO BAY 761,800 - - - - - OCEANSIDE CONSERVATION TRUST OF CASCO BAY 224,900 - - - - - OCEANSIDE CONSERVATION TRUST OF CASCO BAY 457,600 - - - - - OCEANSIDE CONSERVATION TRUST OF CASCO BAY 430,900 - - - - - OCEANSIDE CONSERVATION TRUST OF CASCO BAY 266,500 - - - - - OCEANSIDE CONSERVATION TRUST OF CASCO BAY 831,000 - - - - - OCEANSIDE CONSERVATION TRUST OF CASCO BAY 965,200 - - - - - OCEANSIDE CONSERVATION TRUST OF CASCO BAY 16,600 - - - - - OCEANSIDE CONSERVATION TRUST OF CASCO BAY 573,100 - - - - - OCEANSIDE CONSERVATION TRUST OF CASCO BAY 282,200 - - - - - OCEANSIDE CONSERVATION TRUST OF CASCO BAY 13,300 - - - - - OCEANSIDE CONSERVATION TRUST OF CASCO BAY 19,300 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 77,334 77,334 77,334 77,334 77,334 PARTNERS FOR WORLD HEALTH 2,460,000 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 29,471 29,471 29,471 29,471 29,471 PEAKS ISLAND CHILDREN'S WORKSHOP 1,544,400 - - - - - PEAKS ISLAND CHILDREN'S WORKSHOP 30,700 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 18,870 18,870 18,870 18,870 18,870 PEAKS ISLAND LAND PRESERVE 191,300 - - - - - PEAKS ISLAND LAND PRESERVE 3,500 - - - - - PEAKS ISLAND LAND PRESERVE 3,600 - - - - - PEAKS ISLAND LAND PRESERVE 4,200 - - - - - PEAKS ISLAND LAND PRESERVE 4,200 - - - - - PEAKS ISLAND LAND PRESERVE 3,700 - - - - - PEAKS ISLAND LAND PRESERVE 312,000 - - - - - PEAKS ISLAND LAND PRESERVE 768,700 - - - - - PEAKS ISLAND LAND PRESERVE 310,700 - - - - - PEAKS ISLAND LAND PRESERVE 114,800 - - - - - Page 78  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 PEAKS ISLAND LAND PRESERVE 95,000 - - - - - PEAKS ISLAND LAND PRESERVE 199,100 - - - - - PEAKS ISLAND LAND PRESERVE 176,800 - - - - - PEAKS ISLAND LAND PRESERVE 6,300 - - - - - PEAKS ISLAND LAND PRESERVE 173,400 - - - - - PEAKS ISLAND LAND PRESERVE 439,200 - - - - - PEAKS ISLAND LAND PRESERVE 14,600 - - - - - PEAKS ISLAND LAND PRESERVE 143,200 - - - - - PEAKS ISLAND LAND PRESERVE 44,100 - - - - - PEAKS ISLAND PRESERVE [Note Not Located word, presumably: Peaks Island Land Preserve] 5,600 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 36,108 36,108 36,108 36,108 36,108 PEAKS ISLAND VOLUNTEERS OF AMERICA ELDERLY HOUSING INC 2,485,800 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 29,780 29,780 29,780 29,780 29,780 PEOPLE'S REGIONAL OPPORTUNITY PROGRAM [now known as The Opportunity Alliance] 1,238,300 - - - - - PEOPLE'S REGIONAL OPPORTUNITY PROGRAM [now known as The Opportunity Alliance] 54,000 - - - - - PEOPLE'S REGIONAL OPPORTUNITY PROGRAM [now known as The Opportunity Alliance] 1,141,700 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 29,159 29,159 29,159 29,159 29,159 PEREGRINE CORPORATION 969,600 - - - - - PEREGRINE CORPORATION 996,300 - - - - - PEREGRINE CORPORATION 954,200 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 34,983 34,983 34,983 34,983 34,983 PLEASANT STREET HOUSING INC [see file re Shalom House, Inc.] 2,677,000 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 32,070 32,070 32,070 32,070 32,070 PMEH [n/k/a/ MEH] 481,500 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 5,768 5,768 5,768 5,768 5,768 POND GROVE CEMETERY ASSN [note name: Pond Grove Cemetery Company] 60,200 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 721 721 721 721 721 PORT RESOURCES [a/k/a Port Resources Inc.] 1,435,800 - - - - - PORT RESOURCES [a/k/a Port Resources Inc.] 753,400 - - - - - PORT RESOURCES INC [a/k/a Port Resources] 1,125,900 - - - - - PORT RESOURCES INC [a/k/a Port Resources] 590,600 - - - - - PORT RESOURCES INC [a/k/a Port Resources] 793,700 - - - - - PORT RESOURCES INC [a/k/a Port Resources] 28,500 - - - - - PORT RESOURCES INC [a/k/a Port Resources] 551,500 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - Page 79  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 63,247 63,247 63,247 63,247 63,247 PORTLAND / ST ALBANS CORP 788,700 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 9,449 9,449 9,449 9,449 9,449 PORTLAND BOYS CLUB ASSOC [n/k/a Boys & Girls Clubs of Southern Maine] 5,762,900 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 69,040 69,040 69,040 69,040 69,040 PORTLAND CHILDREN'S DYSLEXIA FOUNDATION 1,391,200 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 16,667 16,667 16,667 16,667 16,667 PORTLAND COMMUNITY HEALTH CENTER 1,521,300 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 18,225 18,225 18,225 18,225 18,225 PORTLAND RECOVERY COMMUNITY CENTER 1,096,100 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 13,131 13,131 13,131 13,131 13,131 PORTLAND TRAILS 22,300 - - - - - PORTLAND TRAILS 5,600 - - - - - PORTLAND TRAILS 16,100 - - - - - PORTLAND TRAILS 5,500 - - - - - PORTLAND TRAILS 6,900 - - - - - PORTLAND TRAILS 25,900 - - - - - PORTLAND TRAILS 5,100 - - - - - PORTLAND TRAILS 3,100 - - - - - PORTLAND TRAILS 25,400 - - - - - PORTLAND TRAILS 26,800 - - - - - PORTLAND TRAILS 45,600 - - - - - PORTLAND TRAILS 1,700 - - - - - PORTLAND TRAILS 9,700 - - - - - PORTLAND TRAILS 9,200 - - - - - PORTLAND TRAILS 6,700 - - - - - PORTLAND TRAILS 3,800 - - - - - PORTLAND TRAILS 30,500 - - - - - PORTLAND TRAILS 1,500 - - - - - PORTLAND TRAILS 100 - - - - - PORTLAND TRAILS 3,800 - - - - - PORTLAND TRAILS 17,300 - - - - - PORTLAND TRAILS 38,000 - - - - - PORTLAND TRAILS 14,600 - - - - - PORTLAND TRAILS 700 - - - - - PORTLAND TRAILS 29,900 - - - - - PORTLAND TRAILS 17,000 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - Page 80  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 4,466 4,466 4,466 4,466 4,466 PORTLAND VOA ELDERLY HOUSING INC 9,579,700 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 114,765 114,765 114,765 114,765 114,765 PREBLE STREET [RESOURCE CENTER, n/k/a Preble Street] 2,951,200 - - - - - PREBLE STREET RESOURCE CENTER [n/k/a Preble Street] 2,462,500 - - - - - PREBLE STREET RESOURCE CENTER INC [n/k/a Preble Street] 2,930,600 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 99,965 99,965 99,965 99,965 99,965 ROMAN CATHOLIC BISHOP OF PORTLAND 5,093,500 - - - - - ROMAN CATHOLIC BISHOP OF PORTLAND 1,508,800 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 79,096 79,096 79,096 79,096 79,096 RONALD MCDONALD HOUSE OF PORTLAND [note name: Ronald McDonald House of Portland, Maine, Inc. f/k/a Stand By 4,066,400 Me, Inc.] - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 48,715 48,715 48,715 48,715 48,715 ROOT CELLAR [note name: The Root Cellar] 3,342,300 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 40,041 40,041 40,041 40,041 40,041 RUTH'S REUSABLE RESOURCES 3,276,200 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 39,249 39,249 39,249 39,249 39,249 SAHARA CLUB INC THE 1,529,300 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 18,321 18,321 18,321 18,321 18,321 SAINT JOSEPH'S MANOR 20,400 - - - - - SAINT JOSEPH'S MANOR 12,300 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 392 392 392 392 392 SALVATION ARMY THE 57,500 - - - - - SALVATION ARMY THE 4,307,700 - - - - - SALVATION ARMY THE 12,000 - - - - - SALVATION ARMY THE 194,700 - - - - - SALVATION ARMY THE 517,400 - - - - - SALVATION ARMY THE 21,100 - - - - - SALVATION ARMY THE 172,500 - - - - - SALVATION ARMY THE 3,714,500 - - - - - SALVATION ARMY THE 5,193,800 2,008 4,017 6,025 8,034 10,042 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) 2,008 4,017 6,025 8,034 10,042 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 170,011 170,011 170,011 170,011 170,011 Page 81  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 SEVENTY-FIVE STATE STREET [formerly known as The Home for Aged Women] 189,100 - - - - - SEVENTY-FIVE STATE STREET [formerly known as The Home for Aged Women] 179,200 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 4,412 4,412 4,412 4,412 4,412 SHALOM HOUSE [n/k/a/ Shalom House Inc.] 1,178,400 - - - - - SHALOM HOUSE [n/k/a/ Shalom House Inc.] 723,300 - - - - - SHALOM HOUSE [n/k/a/ Shalom House Inc.] 719,500 - - - - - SHALOM HOUSE INC 1,037,400 - - - - - SHALOM HOUSE INC 1,282,900 - - - - - SHALOM HOUSE INC 1,148,600 - - - - - SHALOM HOUSE INC 816,100 - - - - - SHALOM HOUSE INC 467,600 - - - - - SHALOM HOUSE INC 662,800 - - - - - SHALOM HOUSE INC 3,658,300 812 1,624 2,437 3,249 4,061 SHALOM HOUSE INC 411,000 197 394 591 788 985 SHALOM HOUSE INC 863,600 414 828 1,242 1,655 2,069 SHALOM HOUSE INC 3,116,100 1,493 2,986 4,480 5,973 7,466 SHALOM HOUSE INC 683,500 328 655 983 1,310 1,638 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 3,244 6,488 9,731 12,975 16,219 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 200,894 200,894 200,894 200,894 200,894 SPACE GALLERY [N.B. Condos 1-11, but only condos 1, 2 & 4 are exempt] 722,400 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 8,654 8,654 8,654 8,654 8,654 SPURWINK SERVICES [note name: Spurwink Services, Inc.] 4,322,300 - - - - - SPURWINK SERVICES 4,066,300 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 100,495 100,495 100,495 100,495 100,495 ST ELIZABETH'S ROMAN CATHOLIC ASYLUM 2,606,700 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 31,228 31,228 31,228 31,228 31,228 ST JOSEPH'S CONVENT & HOSPITAL 726,700 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 8,706 8,706 8,706 8,706 8,706 ST JOSEPH'S MANOR [a/k/a Saint Joseph's Manor] 14,168,800 1,998 3,995 5,993 7,991 9,988 ST JOSEPH'S MANOR [a/k/a Saint Joseph's Manor] 5,400 3 5 8 10 13 ST JOSEPH'S MANOR [a/k/a Saint Joseph's Manor] 53,700 26 51 77 103 129 ST JOSEPH'S MANOR [a/k/a Saint Joseph's Manor] 10,700 5 10 15 21 26 ST JOSEPH'S MANOR [a/k/a Saint Joseph's Manor] 10,700 5 10 15 21 26 ST JOSEPH'S MANOR [a/k/a Saint Joseph's Manor] 77,600 37 74 112 149 186 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 2,073 4,147 6,220 8,294 10,367 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 171,636 171,636 171,636 171,636 171,636 Page 82  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 THE IRIS NETWORK 3,954,100 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 47,370 47,370 47,370 47,370 47,370 THE JEWISH COMMUNITY ALLIANCE OF SOUTHERN MAINE 6,963,200 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 83,419 83,419 83,419 83,419 83,419 THE PARK-DANFORTH 6,423,000 - - - - - THE PARK-DANFORTH 9,274,200 2,730 5,460 8,190 10,920 13,650 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) 2,730 5,460 8,190 10,920 13,650 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 188,052 188,052 188,052 188,052 188,052 TROTT BURYING GROUND 60,200 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 721 721 721 721 721 VICTORIA SOCIETY OF MAINE WOMEN [n/k/a Victoria Mansion] 2,692,900 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 32,261 32,261 32,261 32,261 32,261 VOANNE BRACKETT STREET HOUSE 975,500 - - - - - VOANNE PROPERTY CORPORATION 1,052,800 - - - - - VOANNE PROPERTY CORPORATION 719,500 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 32,919 32,919 32,919 32,919 32,919 VOLUNTEERS OF AMERICA NORTHERN NEW ENGLAND INC 222,300 - - - - - VOLUNTEERS OF AMERICA NORTHERN NEW ENGLAND 70,900 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 3,513 3,513 3,513 3,513 3,513 YORK-CUMBERLAND ASSOCIATION FOR HANDICAPPED PERSONS [n/k/a Creative Works] 746,400 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 8,942 8,942 8,942 8,942 8,942 YOUNG MEN'S CHRISTIAN ASSOCIATION OF SOUTHERN MAINE 4,115,900 1,972 3,945 5,917 7,889 9,862 YOUNG MEN'S CHRISTIAN ASSOCIATION OF SOUTHERN MAINE 44,800 21 43 64 86 107 YOUNG MEN'S CHRISTIAN ASSOC [n/k/a Young Men's Christian Association of Southern Maine] 189,300 91 181 272 363 454 YOUNG MENS CHRISTIAN ASSOC OF PORTLAND 385,400 185 369 554 739 923 YOUNG MENS CHRISTIAN ASSOC OF PORTLAND 12,896,300 1,388 2,776 4,164 5,552 6,940 YOUNG MEN'S CHRISTIAN ASSOCIATION [n/k/a Young Men's Christian Association of Southern Maine] 186,500 89 179 268 357 447 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 3,746 7,493 11,239 14,986 18,732 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 213,462 213,462 213,462 213,462 213,462 YOUTH AND FAMILY OUTREACH 364,600 - - - - - YOUTH AND FAMILY OUTREACH 646,100 - - - - - Page 83  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 YOUTH AND FAMILY OUTREACH 941,700 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 23,390 23,390 23,390 23,390 23,390 BIODIVERSITY RESEARCH INSTITUTE 1,153,400 - - - - - BIODIVERSITY RESEARCH INSTITUTE 1,552,600 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 32,418 32,418 32,418 32,418 32,418 BREAKWATER SCHOOL [k/n/a Breakwater Learning] 1,317,200 - - - - - BREAKWATER SCHOOL [k/n/a Breakwater Learning] 2,126,300 - - - - - BREAKWATER SCHOOL [k/n/a Breakwater Learning] 3,288,400 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 80,648 80,648 80,648 80,648 80,648 CHEVERUS HIGH SCHOOL 680,600 - - - - - CHEVERUS HIGH SCHOOL 2,527,800 - - - - - CHEVERUS HIGH SCHOOL A MAINE CORPORATION 564,700 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 45,202 45,202 45,202 45,202 45,202 CHILDREN'S CENTER THE 1,391,700 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 16,673 16,673 16,673 16,673 16,673 CHILDREN'S MUSEUM AND THEATRE OF MAINE 8,346,500 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 99,991 99,991 99,991 99,991 99,991 CIEE INC 585,400 - - - - - COUNCIL INTERNATIONAL STUDY PROGRAMS INC [k/n/a CIEE, Inc.] 4,978,100 - - - - - COUNCIL INTERNATIONAL STUDY PROGRAMS INC [k/n/a CIEE, Inc.] 786,300 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 76,071 76,071 76,071 76,071 76,071 CLIFF ISLAND LIBRARY CLUB 371,600 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 4,452 4,452 4,452 4,452 4,452 ERLICH MARK ETALS TRUSTEES 530,400 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 6,354 6,354 6,354 6,354 6,354 GULF OF MAINE PROPERTIES INC 232,400 - - - - - GULF OF MAINE PROPERTIES INC 212,100 - - - - - GULF OF MAINE PROPERTIES INC 239,100 - - - - - GULF OF MAINE PROPERTIES INC 167,700 - - - - - GULF OF MAINE PROPERTIES INC 86,500 - - - - - GULF OF MAINE PROPERTIES INC 41,000 - - - - - Page 84  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 GULF OF MAINE PROPERTIES INC 40,600 - - - - - GULF OF MAINE PROPERTIES INC 159,300 - - - - - GULF OF MAINE PROPERTIES INC 60,600 - - - - - GULF OF MAINE PROPERTIES INC 60,600 - - - - - GULF OF MAINE PROPERTIES INC 2,547,000 - - - - - GULF OF MAINE PROPERTIES INC 1,183,400 - - - - - GULF OF MAINE PROPERTIES INC 136,500 - - - - - GULF OF MAINE PROPERTIES INC 777,400 - - - - - GULF OF MAINE PROPERTIES INC 778,400 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 80,537 80,537 80,537 80,537 80,537 ILLUSTRATION INSTITUTE 950,200 - - - - - ILLUSTRATION INSTITUTE 485,200 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 17,196 17,196 17,196 17,196 17,196 MAINE COLLEGE OF ART [k/n/a Maine College of Art and Design] 2,257,300 1,082 2,163 3,245 4,327 5,408 MAINE COLLEGE OF ART [k/n/a Maine College of Art and Design] 2,745,900 1,316 2,632 3,948 5,263 6,579 MAINE COLLEGE OF ART [k/n/a Maine College of Art and Design] 29,122,800 9,164 18,327 27,491 36,655 45,818 MAINE COLLEGE OF ART [k/n/a Maine College of Art and Design] 352,700 169 338 507 676 845 MAINE COLLEGE OF ART [k/n/a Maine College of Art and Design] 3,870,100 1,855 3,709 5,564 7,418 9,273 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 13,585 27,169 40,754 54,339 67,924 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 459,419 459,419 459,419 459,419 459,419 MAINE HUMANITIES COUNCIL 777,500 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 9,314 9,314 9,314 9,314 9,314 MHS INC 396,600 - - - - - MHS INC 3,760,300 - - - - - MHS INC 1,591,200 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 68,862 68,862 68,862 68,862 68,862 PORTLAND CONSERVATORY OF MUSIC 1,402,300 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 16,800 16,800 16,800 16,800 16,800 PORTLAND MUSEUM OF ART 1,014,700 486 972 1,459 1,945 2,431 PORTLAND MUSEUM OF ART 5,378,800 2,578 5,155 7,733 10,310 12,888 PORTLAND MUSEUM OF ART 27,591,500 8,430 16,860 25,290 33,719 42,149 PORTLAND MUSEUM OF ART 3,682,100 1,764 3,529 5,293 7,058 8,822 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 13,258 26,516 39,774 53,032 66,290 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 451,252 451,252 451,252 451,252 451,252 The PORTLAND PUBLIC LIBRARY 1,325,000 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 15,874 15,874 15,874 15,874 15,874 Page 85  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 ST IGNATIUS RESIDENCE OF THE SOCIETY OF JESUS [n/k/a The Jesuits of Maine] 21,415,200 5,470 10,940 16,410 21,881 27,351 ST IGNATIUS RESIDENCE OF THE SOCIETY OF JESUS [n/k/a The Jesuits of Maine] 171,800 82 165 247 329 412 ST IGNATIUS RESIDENCE OF THE SOCIETY OF JESUS [n/k/a The Jesuits of Maine] 1,127,600 540 1,081 1,621 2,161 2,702 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 6,093 12,186 18,279 24,371 30,464 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 272,121 272,121 272,121 272,121 272,121 UNIVERSITY OF MAINE 17,580,000 - - - - - UNIVERSITY OF MAINE 901,200 - - - - - UNIVERSITY OF MAINE 605,400 - - - - - UNIVERSITY OF MAINE 848,000 - - - - - UNIVERSITY OF MAINE 882,000 - - - - - UNIVERSITY OF MAINE 698,800 - - - - - UNIVERSITY OF MAINE 607,700 - - - - - UNIVERSITY OF MAINE 522,200 - - - - - UNIVERSITY OF MAINE 27,500 - - - - - UNIVERSITY OF MAINE 96,570,300 - - - - - UNIVERSITY OF MAINE 48,825,400 - - - - - UNIVERSITY OF MAINE 932,400 - - - - - UNIVERSITY OF MAINE 191,400 - - - - - UNIVERSITY OF MAINE 70,700 - - - - - UNIVERSITY OF MAINE 511,400 - - - - - UNIVERSITY OF MAINE 852,500 - - - - - UNIVERSITY OF MAINE 640,100 - - - - - UNIVERSITY OF MAINE 623,100 - - - - - UNIVERSITY OF MAINE SYSTEM 400,600 - - - - - UNIVERSITY OF MAINE SYSTEM 746,700 - - - - - UNIVERSITY OF MAINE SYSTEM 102,334,500 - - - - - UNIVERSITY OF MAINE SYSTEM 525,400 - - - - - UNIVERSITY OF MAINE SYSTEM CHIEF FINANCIAL OFFICER 580,000 - - - - - UNIVERSITY OF MAINE SYSTEM 483,300 - - - - - UNIVERSITY OF MAINE SYSTEM 592,000 - - - - - UNIVERSITY OF MAINE SYSTEM 596,800 - - - - - UNIVERSITY OF MAINE SYSTEM 601,500 - - - - - UNIVERSITY OF MAINE SYSTEM 786,500 - - - - - UNIVERSITY OF MAINE THE 663,000 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 3,356,801 3,356,801 3,356,801 3,356,801 3,356,801 UNIVERSITY OF NEW ENGLAND 3,675,500 1,761 3,523 5,284 7,045 8,806 UNIVERSITY OF NEW ENGLAND 41,400 20 40 60 79 99 UNIVERSITY OF NEW ENGLAND 10,251,100 120 241 361 481 602 UNIVERSITY OF NEW ENGLAND 1,435,500 688 1,376 2,064 2,752 3,439 UNIVERSITY OF NEW ENGLAND 29,135,900 13,962 27,924 41,886 55,848 69,810 UNIVERSITY OF NEW ENGLAND 13,776,200 6,602 13,203 19,805 26,406 33,008 UNIVERSITY OF NEW ENGLAND 623,300 299 597 896 1,195 1,493 UNIVERSITY OF NEW ENGLAND 123,900 59 119 178 237 297 UNIVERSITY OF NEW ENGLAND 3,446,600 1,652 3,303 4,955 6,606 8,258 UNIVERSITY OF NEW ENGLAND 125,100 60 120 180 240 300 Page 86  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 UNIVERSITY OF NEW ENGLAND 1,014,800 486 973 1,459 1,945 2,431 UNIVERSITY OF NEW ENGLAND 41,980,700 20,117 40,234 60,351 80,469 100,586 UNIVERSITY OF NEW ENGLAND 473,000 227 453 680 907 1,133 UNIVERSITY OF NEW ENGLAND 825,800 396 791 1,187 1,583 1,979 UNIVERSITY OF NEW ENGLAND 237,900 114 228 342 456 570 UNIVERSITY OF NEW ENGLAND 2,029,900 973 1,945 2,918 3,891 4,864 UNIVERSITY OF NEW ENGLAND 3,293,700 1,578 3,157 4,735 6,313 7,892 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 49,113 98,227 147,340 196,453 245,567 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 1,347,634 1,347,634 1,347,634 1,347,634 1,347,634 [The] WAYNFLETE SCHOOL 4,700 2 5 7 9 11 [The] WAYNFLETE SCHOOL 3,200 2 3 5 6 8 [The] WAYNFLETE SCHOOL 18,400 9 18 26 35 44 [The] WAYNFLETE SCHOOL 1,600 1 2 2 3 4 [The] WAYNFLETE SCHOOL 11,100 5 11 16 21 27 [The] WAYNFLETE SCHOOL 11,500 6 11 17 22 28 [The] WAYNFLETE SCHOOL 2,011,000 964 1,927 2,891 3,855 4,818 [The] WAYNFLETE SCHOOL 16,469,500 3,100 6,200 9,301 12,401 15,501 [The] WAYNFLETE SCHOOL 1,669,900 800 1,600 2,401 3,201 4,001 [The] WAYNFLETE SCHOOL 2,000,000 958 1,917 2,875 3,834 4,792 [The] WAYNFLETE SCHOOL 1,844,900 884 1,768 2,652 3,536 4,420 [The] WAYNFLETE SCHOOL 294,100 141 282 423 564 705 [The] WAYNFLETE SCHOOL 434,800 208 417 625 833 1,042 [The] WAYNFLETE SCHOOL 6,529,100 3,129 6,257 9,386 12,515 15,644 [The] WAYNFLETE SCHOOL 2,743,400 1,315 2,629 3,944 5,259 6,573 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 11,523 23,047 34,570 46,094 57,617 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 407,885 407,885 407,885 407,885 407,885 EIGHTH MAINE REG MEM ASSOC 1,451,700 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 17,391 17,391 17,391 17,391 17,391 FIFTH MAINE REGIMENT COMMUNITY CENTER 1,268,000 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 15,191 15,191 15,191 15,191 15,191 LORING CHARLES AMVETS POST NO 25 [legal name: Charles Loring Post No. 25 AMVETS] 782,500 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 9,374 9,374 9,374 9,374 9,374 MAINE CENTRAL RAILROAD CO 264,600 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 3,170 3,170 3,170 3,170 3,170 MASONIC TRUSTEES OF PORTLAND 5,641,100 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 67,580 67,580 67,580 67,580 67,580 NORTHERN NEW ENGLAND PASSENGER RAIL AUTHORITY 448,500 - - - - - Page 87  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 5,373 5,373 5,373 5,373 5,373 PORTLAND TERMINAL CO 327,200 - - - - - PORTLAND TERMINAL CO 981,500 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 15,678 15,678 15,678 15,678 15,678 RANDALL & MCVANE POST #142 AMERICAN LEGION INC 354,800 - - - - - RANDALL EARL MACNEILL POST #142 AMERICAN LEGION INC [k/n/a Randall and Macvane Post, No. 142 The American Legion] 957,600 - - - - - RANDALL MACVANE POST #142 [k/n/a Randall and Macvane Post, No. 142 The American Legion] 354,800 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 19,973 19,973 19,973 19,973 19,973 VETERANS OF FOREIGN WARS DEERING MEMORIAL POST 6895 [legal name: Deering Memorial Post No. 6859] 1,122,800 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 13,451 13,451 13,451 13,451 13,451 AFRICAN METHODIST EPIS ZION CHURCH [legal name: The Green Memorial African Methodist Episcopal Zion Church] 80,500 - - - - - AFRICAN METHODIST EPIS ZION CHURCH [legal name: The Green Memorial African Methodist Episcopal Zion Church] 865,600 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 11,334 11,334 11,334 11,334 11,334 ALLEN AVENUE UNITARIAN UNIVERSALIST CHURCH 128,900 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 1,544 1,544 1,544 1,544 1,544 APOSTOLIC FAITH ASSEMBLY [n/k/a First Independent Assembly of God] 864,800 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 10,360 10,360 10,360 10,360 10,360 BETH HACNESES ANSHE SFARD 864,900 - - - - - BETH HACNESES ANSHE SFARD & MICHAEL MOSCOWITZ 99,500 - - - - - BETH HACNESES ANSHE SFARD 7,300 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 11,641 11,641 11,641 11,641 11,641 CHARISMATIC EPISCOPAL CHURCH OF THE HOLY SPIRT 1,384,500 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 16,586 16,586 16,586 16,586 16,586 CHRISTCHURCH OF PORTLAND 1,796,400 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 21,521 21,521 21,521 21,521 21,521 CHURCH OF GOD 963,000 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 11,537 11,537 11,537 11,537 11,537 Page 88  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 CONGREGATION ETZ CHAIM 1,942,400 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 23,270 23,270 23,270 23,270 23,270 CUMBERLAND ISLAMIC CENTER [n/k/a Cumberland Cultural Center] 970,900 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 11,631 11,631 11,631 11,631 11,631 EMMANUEL ASSEMBLY OF GOD 2,532,100 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 30,335 30,335 30,335 30,335 30,335 FAITH TEMPLE 1,868,900 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 22,389 22,389 22,389 22,389 22,389 FIRST BAPTIST CHURCH IN PORTLAND MAINE THE 7,403,900 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 88,699 88,699 88,699 88,699 88,699 FIRST CHURCH OF CHRIST SCIENTIST PORTLAND 2,176,700 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 26,077 26,077 26,077 26,077 26,077 [The] FIRST LUTHERAN CHURCH OF PORTLAND[, Maine] 4,955,000 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 59,361 59,361 59,361 59,361 59,361 FIRST PARISH IN PORTLAND TRUSTEE [Legal name: The First Parish in Portland, Maine Unitarian Universalist] 5,381,100 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 64,466 64,466 64,466 64,466 64,466 FRIENDS CHURCH 1,096,700 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 13,138 13,138 13,138 13,138 13,138 GRACE BAPTIST CHURCH 6,014,600 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 72,055 72,055 72,055 72,055 72,055 HELLENIC ORTHODOX COMMUNITY OF PORTLAND & WESTBROOK [n/k/a Holy Trinty Grrek Orthodox Church of Portland] 2,673,800 - - - - - HELLENIC ORTHODOX COMMUNITY OF PORTLAND & WESTBROOK [n/k/a Holy Trinty Grrek Orthodox Church of Portland] 1,914,600 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 54,969 54,969 54,969 54,969 54,969 IGLESIA PENTECOSTAL EL SINAI 611,200 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 7,322 7,322 7,322 7,322 7,322 Page 89  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 ISLAMIC SOCIETY OF PORTLAND MAINE PORTLAND MAINE 1,258,900 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 15,082 15,082 15,082 15,082 15,082 LIVING HOPE ASSEMBLIES OF GOD 646,900 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 7,750 7,750 7,750 7,750 7,750 MAINE CONFERENCE ASSOC OF SEVENTH-DAY ADVENTISTS [n/k/a Northern New England Conference of Seventh-Day Adventists, 8,900 Inc.] - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 107 107 107 107 107 MASJID AL RAHMAN 387,700 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 4,645 4,645 4,645 4,645 4,645 NEW BRACKETT MEMORIAL CHURCH 31,300 - - - - - NEW BRACKETT MEMORIAL CHURCH 53,700 - - - - - NEW BRACKETT MEMORIAL CHURCH 64,400 - - - - - NEW BRACKETT MEMORIAL CHURCH 1,671,900 - - - - - NEW BRACKETT MEMORIAL CHURCH 8,200 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 21,917 21,917 21,917 21,917 21,917 NORTH DEERING ALLIANCE CHURCH [legal name: North Deering Alliance Church of the Christian and Missionary Alliance] 1,856,400 - - - - - NORTH DEERING ALLIANCE CHURCH [legal name: North Deering Alliance Church of the Christian and Missionary Alliance] 598,300 - - - - - NORTH DEERING CONGREGATIONAL CHURCH 2,151,300 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 55,180 55,180 55,180 55,180 55,180 NORTHERN NEW ENGLAND CONFERENCE OF 361,600 - - - - - NORTHERN NEW ENGLAND CONFERENCE OF 7TH DAY ADVENTIST INC 2,906,500 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 39,152 39,152 39,152 39,152 39,152 OLD CHEVRA KADISHA 10,400 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 125 125 125 125 125 OMAR IBN AL-KHATTAB MASJID 224,600 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 2,691 2,691 2,691 2,691 2,691 PORTLAND CHRISTIAN CHURCH 2,235,000 - - - - - PORTLAND CHRISTIAN CHURCH 6,600 - - - - - PORTLAND CHRISTIAN CHURCH 6,600 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 26,933 26,933 26,933 26,933 26,933 Page 90  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 PORTLAND CONGREGATION OF JEHOVAH'S WITNESSES [n/k/a West Congregation of Jehovah's Witnesses, Portland, Maine] 1,614,800 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 19,345 19,345 19,345 19,345 19,345 PORTLAND SOCIETY OF THE NEW JERUSALEM 72,800 - - - - - PORTLAND SOCIETY OF THE NEW JERUSALEM 581,100 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 7,834 7,834 7,834 7,834 7,834 ROMAN CATHOLIC BISHOP OF PORTLAND 4,043,900 1,938 3,876 5,814 7,751 9,689 ROMAN CATHOLIC BISHOP OF PORTLAND 14,929,000 2,362 4,724 7,086 9,448 11,810 ROMAN CATHOLIC BISHOP OF PORTLAND 1,469,700 704 1,409 2,113 2,817 3,521 ROMAN CATHOLIC BISHOP OF PORTLAND 3,302,800 1,583 3,165 4,748 6,331 7,914 ROMAN CATHOLIC BISHOP OF PORTLAND 640,800 307 614 921 1,228 1,535 ROMAN CATHOLIC BISHOP OF PORTLAND 4,711,100 2,258 4,515 6,773 9,030 11,288 ROMAN CATHOLIC BISHOP OF PORTLAND 1,802,600 864 1,728 2,591 3,455 4,319 ROMAN CATHOLIC BISHOP OF PORTLAND 430,600 206 413 619 825 1,032 ROMAN CATHOLIC BISHOP OF PORTLAND 1,439,200 690 1,379 2,069 2,759 3,448 ROMAN CATHOLIC BISHOP OF PORTLAND 7,981,200 3,825 7,649 11,474 15,298 19,123 ROMAN CATHOLIC BISHOP OF PORTLAND 2,835,600 1,359 2,718 4,076 5,435 6,794 ROMAN CATHOLIC BISHOP OF PORTLAND 6,692,500 3,207 6,414 9,621 12,828 16,035 ROMAN CATHOLIC BISHOP OF PORTLAND 210,800 101 202 303 404 505 ROMAN CATHOLIC BISHOP OF PORTLAND 203,800 98 195 293 391 488 ROMAN CATHOLIC BISHOP OF PORTLAND 717,800 344 688 1,032 1,376 1,720 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 19,844 39,689 59,533 79,377 99,222 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 615,909 615,909 615,909 615,909 615,909 SOUTHERN MAINE JEWISH CEMETERY ASSOCIATION 295,200 - - - - - SOUTHERN MAINE JEWISH CEMETERY ASSOCIATION 43,700 - - - - - SOUTHERN MAINE JEWISH CEMETERY ASSOCIATION 236,500 - - - - - SOUTHERN MAINE JEWISH CEMETERY ASSOCIATION 345,500 - - - - - SOUTHERN MAINE JEWISH CEMETERY ASSOCIATION 7,300 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 11,120 11,120 11,120 11,120 11,120 ST LUKES PARISH- WARDENS & VESTRYMEN 5,218,800 - - - - - ST LUKES PARISH- WARDENS & VESTRYMEN 2,063,500 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 87,242 87,242 87,242 87,242 87,242 ST PAUL'S PARISH CHURCH 1,422,700 - - - - - ST PAUL'S PARISH CHURCH 490,900 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 22,925 22,925 22,925 22,925 22,925 ST PETER'S EPISCOPAL CHURCH 1,561,600 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 18,708 18,708 18,708 18,708 18,708 Page 91  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 STATE STREET CONGREGATIONAL CHURCH [legal name: The State Street Congregational Church of the United Church of 6,180,300 Christ] - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 74,040 74,040 74,040 74,040 74,040 STEVENS AVE CONGREGATIONAL CHURCH 1,411,900 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 16,915 16,915 16,915 16,915 16,915 STROUDWATER BAPTIST CHURCH 1,382,000 - - - - - STROUDWATER BAPTIST CHURCH 398,800 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 21,334 21,334 21,334 21,334 21,334 STROUDWATER CHRISTIAN CHURCH 2,029,900 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 24,318 24,318 24,318 24,318 24,318 TEMPLE BETH EL 2,708,900 - - - - - TEMPLE BETH-EL 4,461,300 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 85,899 85,899 85,899 85,899 85,899 TRINITY CHURCH IN PORTLAND THE RECTOR WADENS & VESTRYMEN OF 312,200 - - - - - TRINITY CHURCH OF PORT LAND RECTOR-WARDENS & VESTRYMEN 73,900 - - - - - TRINITY CHURCH OF PORTLAND RECTOR WARDENS & VESTRYMEN 2,517,100 - - - - - TRINITY EPISCOPAL CHURCH RECTOR-WARDENS & VESTRYMEN 70,000 - - - - - [The] UNIVERSALIST CHURCH OF PORTLAND [k/n/a Allen Avenue Unitarian Universalist Church] 1,842,400 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 57,691 57,691 57,691 57,691 57,691 WASHINGTON AVE METHODIST CHURCH TRUSTEES[Trustees of Washington Avenue Methodist Episcopal Church] 713,400 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 8,547 8,547 8,547 8,547 8,547 WILLIAMS TEMPLE CHURCH 62,400 - - - - - WILLIAMS TEMPLE CHURCH OF GOD IN CHRIST 1,248,200 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 14,953 14,953 14,953 14,953 14,953 WILLISTON-IMMANUEL UNITED CHURCH 5,901,500 - - - - - WILLISTON-IMMANUEL UNITED CHURCH 188,400 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 2,257 2,257 2,257 2,257 2,257 WOODFORDS CONGREGATIONAL CHURCH OF THE UNITED CHURCH OF CHRIST 6,067,400 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 72,687 72,687 72,687 72,687 72,687 CASCO BAY ISLAND TRANSIT DISTRICT 39,600 - - - - - Page 92  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 474 474 474 474 474 CLIFF ISLAND FIRE DEPT 10,200 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 122 122 122 122 122 INHABITANTS OF THE COUNTY OF CUMBERLAND 18,659,800 CUMBERLAND COUNTY INHABITANTS OF 351,400 CUMBERLAND COUNTY MAINE 41,927,300 CUMBERLAND COUNTY MAINE 3,015,700 CUMBERLAND COUNTY OF 21,736,600 CUMBERLAND COUNTY OF 13,230,000 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 1,185,071 1,185,071 1,185,071 1,185,071 1,185,071 ECO MAINE 73,466,900 30,413 60,827 91,240 121,653 152,067 ECOMAINE [note name: ECO Maine] 231,900 111 222 333 445 556 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 30,524 61,049 91,573 122,098 152,622 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 882,912 882,912 882,912 882,912 882,912 GREATER PORTLAND TRANSIT DISTRICT 10,360,100 173 345 518 690 863 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 173 345 518 690 863 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 124,114 124,114 124,114 124,114 124,114 MAINE PORT AUTHORITY 2,436,000 MAINE PORT AUTHORITY 137,400 MAINE PORT AUTHORITY 1,776,700 MAINE PORT AUTHORITY 612,100 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 59,447 59,447 59,447 59,447 59,447 MAINE TURNPIKE AUTHORITY 8,400 MAINE TURNPIKE AUTHORITY 1,490,000 MAINE TURNPIKE AUTHORITY 17,100 MAINE TURNPIKE AUTHORITY 9,400 MAINE TURNPIKE AUTHORITY 589,600 MAINE TURNPIKE AUTHORITY 6,105,400 MAINE TURNPIKE AUTHORITY 572,100 MAINE TURNPIKE AUTHORITY 20,500 MAINE TURNPIKE AUTHORITY 89,700 MAINE TURNPIKE AUTHORITY 15,500 MAINE TURNPIKE AUTHORITY 17,200 MAINE TURNPIKE AUTHORITY 17,200 MAINE TURNPIKE AUTHORITY 977,700 MAINE TURNPIKE AUTHORITY 972,400 MAINE TURNPIKE AUTHORITY 392,000 MAINE TURNPIKE AUTHORITY 1,000 MAINE TURNPIKE AUTHORITY 600 Page 93  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 MAINE TURNPIKE AUTHORITY 200 MAINE TURNPIKE AUTHORITY 3,500 MAINE TURNPIKE AUTHORITY 300 MAINE TURNPIKE AUTHORITY 28,800 MAINE TURNPIKE AUTHORITY 1,300 MAINE TURNPIKE AUTHORITY 5,200 MAINE TURNPIKE AUTHORITY 40,800 MAINE TURNPIKE AUTHORITY 40,300 PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 136,766 136,766 136,766 136,766 136,766 PENINSULA HOUSING LLC 747,300 - - - - - PENINSULA HOUSING LLC 1,087,500 - - - - - PENINSULA HOUSING LLC [formerly 155 Anderson Street, LLC] 1,032,100 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 34,345 34,345 34,345 34,345 34,345 PORTLAND HOUSING AUTHORITY 369,300 177 354 531 708 885 PORTLAND HOUSING AUTHORITY 1,517,200 727 1,454 2,181 2,908 3,635 PORTLAND HOUSING AUTHORITY 2,343,700 1,123 2,246 3,369 4,492 5,616 PORTLAND HOUSING AUTHORITY 1,333,500 639 1,278 1,917 2,556 3,195 PORTLAND HOUSING AUTHORITY 962,700 461 923 1,384 1,845 2,307 PORTLAND HOUSING AUTHORITY 1,604,100 769 1,537 2,306 3,075 3,843 PORTLAND HOUSING AUTHORITY 3,329,500 1,595 3,191 4,786 6,382 7,977 PORTLAND HOUSING AUTHORITY 887,200 425 850 1,275 1,701 2,126 PORTLAND HOUSING AUTHORITY 9,154,500 4,387 8,774 13,161 17,547 21,934 PORTLAND HOUSING AUTHORITY 1,888,500 905 1,810 2,715 3,620 4,525 PORTLAND HOUSING AUTHORITY 3,759,700 1,802 3,603 5,405 7,207 9,008 PORTLAND HOUSING AUTHORITY 27,518,000 8,395 16,789 25,184 33,579 41,973 PORTLAND HOUSING AUTHORITY 2,116,800 1,014 2,029 3,043 4,057 5,072 PORTLAND HOUSING AUTHORITY 3,240,600 1,553 3,106 4,659 6,212 7,764 PORTLAND HOUSING AUTHORITY 4,128,500 1,978 3,957 5,935 7,914 9,892 PORTLAND HOUSING AUTHORITY 2,061,000 988 1,975 2,963 3,951 4,938 PORTLAND HOUSING AUTHORITY 3,944,800 1,890 3,781 5,671 7,561 9,452 PORTLAND HOUSING AUTHORITY 5,433,800 2,604 5,208 7,812 10,416 13,019 PORTLAND HOUSING AUTHORITY 1,927,300 924 1,847 2,771 3,694 4,618 PORTLAND HOUSING AUTHORITY 2,055,100 985 1,970 2,954 3,939 4,924 PORTLAND HOUSING AUTHORITY 1,537,500 737 1,474 2,210 2,947 3,684 PORTLAND HOUSING AUTHORITY 26,519,800 12,708 25,417 38,125 50,833 63,541 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 250,000 250,000 250,000 250,000 250,000 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 1,289,445 1,289,445 1,289,445 1,289,445 1,289,445 PORTLAND HOUSING DEVELOPMENT CORPORATION 1,100,500 - - - - - PORTLAND HOUSING DEVELOPMENT CORPORATION 1,536,000 - - - - - PORTLAND HOUSING DEVELOPMENT CORPORATION 525,900 - - - - - PORTLAND HOUSING DEVELOPMENT CORP 517,100 - - - - - PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 44,080 44,080 44,080 44,080 44,080 Page 94  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 PORTLAND WATER DISTRICT 85,927,100 36,384 72,769 109,153 145,537 181,921 PORTLAND WATER DISTRICT 74,464,000 35,683 71,366 107,049 142,733 178,416 PORTLAND WATER DISTRICT 23,100 11 22 33 44 55 PORTLAND WATER DISTRICT 731,600 351 701 1,052 1,402 1,753 PORTLAND WATER DISTRICT 1,800 1 2 3 3 4 PORTLAND WATER DISTRICT 9,434,500 4,521 9,042 13,563 18,084 22,605 PORTLAND WATER DISTRICT 828,900 397 794 1,192 1,589 1,986 PORTLAND WATER DISTRICT 226,100 108 217 325 433 542 PORTLAND WATER DISTRICT 3,300 2 3 5 6 8 PORTLAND WATER DISTRICT 303,600 145 291 436 582 727 PORTLAND WATER DISTRICT 8,600 4 8 12 16 21 PORTLAND WATER DISTRICT 78,100 37 75 112 150 187 PORTLAND WATER DISTRICT 711,400 341 682 1,023 1,364 1,705 PORTLAND WATER DISTRICT 32,200 15 31 46 62 77 PORTLAND WATER DISTRICT 6,700 3 6 10 13 16 PORTLAND WATER DISTRICT 1,237,300 593 1,186 1,779 2,372 2,965 PORTLAND WATER DISTRICT 420,500 202 403 605 806 1,008 PORTLAND WATER DISTRICT 9,100 4 9 13 17 22 PORTLAND WATER DISTRICT 116,000 56 111 167 222 278 PORTLAND WATER DISTRICT 122,800 59 118 177 235 294 PORTLAND WATER DISTRICT 266,600 128 256 383 511 639 PORTLAND WATER DISTRICT 30,900 15 30 44 59 74 PORTLAND WATER DISTRICT 1,000 0 1 1 2 2 PORTLAND WATER DISTRICT 2,100 1 2 3 4 5 PORTLAND WATER DISTRICT 1,400 1 1 2 3 3 PORTLAND WATER DISTRICT 23,700 11 23 34 45 57 PORTLAND WATER DISTRICT 800 0 1 1 2 2 PORTLAND WATER DISTRICT 5,000 2 5 7 10 12 PORTLAND WATER DISTRICT 5,300 3 5 8 10 13 PORTLAND WATER DISTRICT 5,000 2 5 7 10 12 PORTLAND WATER DISTRICT 5,100 2 5 7 10 12 PORTLAND WATER DISTRICT 9,400 5 9 14 18 23 PORTLAND WATER DISTRICT 9,800 5 9 14 19 23 PORTLAND WATER DISTRICT 55,800 27 53 80 107 134 PORTLAND WATER DISTRICT 9,800 5 9 14 19 23 PORTLAND WATER DISTRICT 2,400 1 2 3 5 6 PORTLAND WATER DISTRICT 9,600 5 9 14 18 23 PORTLAND WATER DISTRICT 2,400 1 2 3 5 6 PORTLAND WATER DISTRICT 7,600 4 7 11 15 18 PORTLAND WATER DISTRICT 1,600 1 2 2 3 4 PORTLAND WATER DISTRICT 4,900 2 5 7 9 12 PORTLAND WATER DISTRICT 4,900 2 5 7 9 12 PORTLAND WATER DISTRICT 9,700 5 9 14 19 23 PORTLAND WATER DISTRICT 4,600 2 4 7 9 11 PORTLAND WATER DISTRICT 2,400 1 2 3 5 6 PORTLAND WATER DISTRICT 6,100 3 6 9 12 15 PORTLAND WATER DISTRICT 4,900 2 5 7 9 12 PORTLAND WATER DISTRICT 4,900 2 5 7 9 12 PORTLAND WATER DISTRICT 4,400 2 4 6 8 11 Page 95  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 PORTLAND WATER DISTRICT 4,900 2 5 7 9 12 PORTLAND WATER DISTRICT 4,900 2 5 7 9 12 PORTLAND WATER DISTRICT 95,800 46 92 138 184 230 PORTLAND WATER DISTRICT 4,100 2 4 6 8 10 PORTLAND WATER DISTRICT 9,800 5 9 14 19 23 PORTLAND WATER DISTRICT 9,700 5 9 14 19 23 PORTLAND WATER DISTRICT 4,000 2 4 6 8 10 PORTLAND WATER DISTRICT 164,500 79 158 236 315 394 PORTLAND WATER DISTRICT 14,000 7 13 20 27 34 PORTLAND WATER DISTRICT 4,400 2 4 6 8 11 PORTLAND WATER DISTRICT 1,700 1 2 2 3 4 PORTLAND WATER DISTRICT 3,500 2 3 5 7 8 PORTLAND WATER DISTRICT 8,200 4 8 12 16 20 PORTLAND WATER DISTRICT 4,200 2 4 6 8 10 PORTLAND WATER DISTRICT 193,100 93 185 278 370 463 PORTLAND WATER DISTRICT 12,700 6 12 18 24 30 PORTLAND WATER DISTRICT 16,900 8 16 24 32 40 PORTLAND WATER DISTRICT 4,700 2 5 7 9 11 PORTLAND WATER DISTRICT 6,800 3 7 10 13 16 PORTLAND WATER DISTRICT 10,700 5 10 15 21 26 PORTLAND WATER DISTRICT 10,700 5 10 15 21 26 PORTLAND WATER DISTRICT 32,200 15 31 46 62 77 PORTLAND WATER DISTRICT 15,800 8 15 23 30 38 PORTLAND WATER DISTRICT 34,900 17 33 50 67 84 PORTLAND WATER DISTRICT 5,400 3 5 8 10 13 PORTLAND WATER DISTRICT 10,700 5 10 15 21 26 PORTLAND WATER DISTRICT 10,700 5 10 15 21 26 PORTLAND WATER DISTRICT 12,100 6 12 17 23 29 PORTLAND WATER DISTRICT 61,800 30 59 89 118 148 PORTLAND WATER DISTRICT 15,200 7 15 22 29 36 PORTLAND WATER DISTRICT 10,700 5 10 15 21 26 PORTLAND WATER DISTRICT 9,400 5 9 14 18 23 PORTLAND WATER DISTRICT 10,700 5 10 15 21 26 PORTLAND WATER DISTRICT 259,400 124 249 373 497 622 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 79,675 159,350 239,026 318,701 398,376 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 2,111,680 2,111,680 2,111,680 2,111,680 2,111,680 STATE OF MAINE 6,217,900 STATE OF MAINE 13,200 STATE OF MAINE 303,200 STATE OF MAINE 47,600 STATE OF MAINE 35,800 STATE OF MAINE 10,400,900 STATE OF MAINE 900,100 STATE OF MAINE 255,700 STATE OF MAINE 5,000 STATE OF MAINE 122,900 STATE OF MAINE 370,400 STATE OF MAINE 5,900 Page 96  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 STATE OF MAINE 23,200 STATE OF MAINE 15,286,600 STATE OF MAINE 1,851,300 STATE OF MAINE 33,400 STATE OF MAINE 48,300 STATE OF MAINE 7,200 STATE OF MAINE 686,300 STATE OF MAINE 4,252,800 STATE OF MAINE 206,900 STATE OF MAINE 761,900 STATE OF MAINE 244,900 STATE OF MAINE 605,200 STATE OF MAINE 7,000 STATE OF MAINE 7,000 STATE OF MAINE 7,300 STATE OF MAINE 8,700 STATE OF MAINE 10,000 STATE OF MAINE 374,700 STATE OF MAINE 24,500 STATE OF MAINE 8,400 STATE OF MAINE 15,900 STATE OF MAINE 7,300 STATE OF MAINE 85,800 STATE OF MAINE 13,800 STATE OF MAINE 32,500 STATE OF MAINE 92,600 STATE OF MAINE 59,900 STATE OF MAINE 32,000 STATE OF MAINE 131,600 STATE OF MAINE 119,000 STATE OF MAINE 23,800 STATE OF MAINE 81,900 STATE OF MAINE 134,700 STATE OF MAINE 800 STATE OF MAINE 7,400 STATE OF MAINE 5,300 STATE OF MAINE 1,000 STATE OF MAINE 9,000 STATE OF MAINE 3,500 STATE OF MAINE 1,600 STATE OF MAINE 2,900 STATE OF MAINE 171,700 STATE OF MAINE 346,200 STATE OF MAINE 44,800 STATE OF MAINE 107,000 STATE OF MAINE 1,101,700 STATE STREET HOUSING PRESERVATION CORPORATION 30,160,700 9,661 19,322 28,983 38,644 48,305 MIN PROPOSED PILOT REQUEST (TOTAL, ASSUMES 50% COMMUNITY BENEFIT CREDIT) 9,661 19,322 28,983 38,644 48,305 Page 97  11.98 0 0 0 0 1 Exempt Parcel Owner Exempt Value 4/1/25 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 361,325 361,325 361,325 361,325 361,325 UNITED STATES 11,400,900 UNITED STATES 4,747,200 UNITED STATES 45,450,600 UNITED STATES 273,900 UNITED STATES DEPARTMENT OF TRANSPORTATION 3,079,700 UNITED STATES OF AMERICA- ADMINISTRATOR OF GENERAL SERV. 284,200 MINIMUM PROPOSED PILOT REQUEST (TOTAL FOR ENTITY) - - - - - PROPERTY TAXES DUE IF ORGANIZATION WAS NON-EXEMPT 781,533 781,533 781,533 781,533 781,533 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 GRAND TOTAL EXEMPT VALUE AND PILOT REQUESTS BY YEAR $ 3,588,825,730.00 $ 727,780 $ 1,455,561 $ 2,183,341 $ 2,911,122 $ 3,638,902 Page 98  Fiscal Year 2024 Educational PILOT Contributions Community Community PILOT Requested Community Benefits Cash Remaining % PILOT Institution Benefit Credit Benefits Credit Value Basis PILOT Report Received? Contribution PILOT Request Request Met Received Utilized Berklee College of Music* $ 173,943,523 $ 1,502,780 Yes $ 751,390 100% $ 375,695 $ 206,870 86% Boston Architectural College $ 19,056,500 $ 38,354 Yes $ 19,177 100% $ 19,177 $ - 100% Boston College * $ 536,095,300 $ 4,926,855 No $ - 0% $ 441,042 $ 3,807,826 23% Boston College High School $ 27,176,500 $ 115,126 Yes $ 57,563 100% $ - $ 57,563 50% Boston University * $ 2,623,525,324 $ 24,207,193 Yes $ 12,103,596 100% $ 6,300,000 $ 5,469,102 77% Emerson College $ 266,674,500 $ 2,368,778 Yes $ 1,184,389 100% $ 141,591 $ 1,042,798 56% Emmanuel College $ 194,556,700 $ 1,697,674 Yes $ 848,837 100% $ 170,000 $ 678,837 60% Fisher College $ 42,819,500 $ 263,028 Yes $ 131,514 100% $ - $ 131,514 50% Harvard University * $ 1,524,362,253 $ 14,250,973 Yes $ 7,125,487 100% $ 4,063,489 $ 3,035,808 79% Massachusetts College of Pharmacy $ 109,297,000 $ 891,560 Yes $ 445,780 100% $ 445,780 $ 0 100% New England College of Optometry $ 25,065,500 $ 95,168 Yes $ 47,584 100% $ 47,584 $ - 100% New England Conservatory $ 29,747,000 $ 139,430 Yes $ 69,715 100% $ - $ 69,715 50% Northeastern University * $ 1,442,078,481 $ 13,457,148 Yes $ 6,728,574 100% $ 1,900,000 $ 4,487,780 67% Roxbury Latin School $ 52,896,200 $ 358,301 No $ - 0% $ - $ 358,301 0% Showa Institute $ 36,073,778 $ 199,248 Yes $ 99,624 100% $ 99,624 $ 0 100% Simmons College $ 139,730,000 $ 1,179,298 Yes $ 589,649 100% $ - $ 589,649 50% Suffolk University $ 217,346,500 $ 1,878,871 Yes $ 939,435 100% $ 556,069 $ 383,367 80% Tufts University $ 151,374,962 $ 1,278,753 Yes $ 639,376 100% $ 450,000 $ 189,377 85% Wentworth Institute of Technology $ 213,771,069 $ 1,869,969 Yes $ 934,984 100% $ - $ 934,985 50% Winsor School $ 41,283,900 $ 248,509 Yes $ 124,255 100% $ - $ 124,254 50% Total $ 7,866,874,490 $ 70,967,017 $ 32,840,929 $ 15,010,050 $ 21,567,746 70% *These institutions receive a credit for property taxes paid on property that would qualify for exemption As of April 29, 2025 1 Page 99  Fiscal Year 2024 Medical PILOT Contributions Community Community PILOT Requested Community Benefits Cash Remaining % PILOT Institution Benefit Credit Benefits Credit Value Basis PILOT Report Received? Contribution PILOT Request Request Met Received Utilized Beth Israel Deaconess Medical Center $ 816,793,701 $ 7,576,034 Yes $ 3,788,017 100% $ 3,788,017 $ 0 100% Boston Children's Hospital * $ 1,085,254,663 $ 9,534,430 Yes $ 7,150,822 100% $ 2,007,287 $ 0 100% Boston Medical Center * $ 153,802,100 $ 1,208,248 Yes $ 906,186 100% $ - $ 298,234 75% Brigham and Women's Hospital $ 820,202,335 $ 7,608,468 Yes $ 3,804,234 100% $ 3,024,526 $ 779,708 90% Dana Farber Cancer Institute $ 373,291,603 $ 3,303,088 Yes $ 1,651,544 100% $ 1,651,544 $ - 100% Faulkner Brigham and Women's $ 162,003,500 $ 1,389,890 Yes $ 694,945 100% $ 570,074 $ 124,871 91% Franciscan Children’s Hospital $ 50,402,000 $ 334,719 Yes $ 167,360 100% $ - $ 167,359 50% Hebrew Rehabilitation Center $ 41,744,000 $ 252,859 Yes $ 126,430 100% $ 33,938 $ 92,491 63% Joslin Diabetes Center $ 86,293,700 $ 674,068 No $ - 0% $ - $ 674,068 0% Massachusetts Eye & Ear Infirmary $ 116,908,100 $ 963,521 Yes $ 481,761 100% $ 436,452 $ 45,308 95% Massachusetts General Hospital $ 1,786,998,579 $ 16,753,853 Yes $ 8,376,926 100% $ 6,875,006 $ 1,501,921 91% New England Baptist Hospital $ 132,181,873 $ 1,107,932 Yes $ 553,966 100% $ 370,872 $ 183,094 83% Shriners Hospitals for Children Boston $ 106,097,400 $ 861,308 No 0% $ - $ 861,308 0% Spaulding Rehabilitation Hospital $ 153,933,900 $ 1,313,593 Yes $ 656,797 100% $ 539,064 $ 117,732 91% Tufts Medical Center $ 456,821,900 $ 4,148,249 Yes $ 2,074,124 100% $ 150,000 $ 1,924,125 54% Total $ 6,342,729,354 $ 57,030,260 $ 30,433,112 $ 19,446,780 $ 6,770,220 88% *These institutions receive a credit for property taxes paid on property that would qualify for exemption As of April 29, 2025 2 Page 100  Fiscal Year 2024 Cultural PILOT Contributions Community Community PILOT Requested Community Benefits Cash Remaining % PILOT Institution* Benefit Credit Benefits Credit Value Basis PILOT Report Received? Contribution PILOT Request Request Met Received Utilized Boston Symphony Orchestra $ 28,072,562 $ 123,599 Yes $ 61,799 100% $ 61,800 $ 0 100% GBH (WGBH) $ 49,902,500 $ 329,996 Yes $ 164,998 100% $ 164,998 $ 0 100% Longwood Collective $ 50,947,000 $ 339,872 Yes $ 169,936 100% $ 169,936 $ 0 100% Total $ 128,922,062 $ 793,467 $ 396,733 $ 396,734 $ 0 100% * In FY24, the City of Boston entered into an alternative system with the Boston Children's Museum, Institute of Contemporary Art, Isabella Stewart Gardner Museum, Museum of Fine Arts, Museum of Science, and the New England Aquarium to report on their institution's ongoing and expanded community benefits and other mission-related programs for Boston residents. These institutional community benefits reports are posted on the PILOT website. As of April 29, 2025 3 Page 101  Fiscal Year 2024 PILOT Contributions Requested Community Benefit Cash % PILOT Category PILOT Credit Contribution Request Met Educational $ 70,967,017 $ 32,840,929 $ 15,010,050 67% Medical $ 57,030,260 $ 30,433,112 $ 19,446,780 91% Cultural $ 793,467 $ 396,733 $ 396,734 100% Total $ 128,790,744 $ 63,670,774 $ 34,853,564 76% As of April 29, 2025 4 Page 102 Portland Payment-in-Lieu of Tax (PILOT) Policy Calculation of PILOT Request Amounts City of Portland, Maine Page 103 PILOT Policy - Calculation of Request Amount Step 1: Begin with total assessed value of exempt property owned by an organization EXAMPLE CALC: Let’s assume a tax exempt entity owns 3 different parcels - Parcel 1 - Value of $5,000,000 - Parcel 2 - Value of $3,000,000 - Parcel 3 - Value of $12,000,000 TOTAL ASSESSED VALUE of $20,000,000 Page 104 PILOT Policy - Calculation of Request Amount Step 2: Subtract the $10M of PILOT exemption EXAMPLE CALC: We used an entity with multiple parcels to illustrate that the exemption is PER ENTITY, not per parcel - Parcel 1 - Value of $5,000,000 - Parcel 2 - Value of $3,000,000 - Parcel 3 - Value of $12,000,000 TOTAL ASSESSED VALUE of $20,000,000 LESS: $10,000,000 PILOT EXEMPTION PILOT POLICY BASE VALUE OF $10,000,000 Page 105 PILOT Policy - Calculation of Request Amount Step 3: Divide by $1000 (the mil rate is applied per $1000 of assessed value) Step 4: Multiply by the current City of Portland mill rate Step 5: Multiply by 40% (core services percentage) FROM STEP 2: PILOT POLICY BASE EXAMPLE VALUE OF $10,000,000 STEP 3: DIVIDE BY $1000 ($10,000,000 / 1000 = $10,000) STEP 4: CURRENT MILL RATE OF $11.98 * 10,000 = $119,800 STEP 5: MULTIPLY BY 40% ($119,800 * 40%) = $47,920 Page 106 PILOT Policy - Calculation of Request Amount FURTHER REDUCTIONS: FIVE YEAR PHASE-IN For any exempt organizations impacted by this policy, who currently exist in the City and are remaining in their existing locations, a five-year phase in is permitted. The amounts due in the first five tax years of the new program are listed below and should be calculated based on Step 1 through Step 5. FY27 - 10% of normal PILOT, FY28 - 20% of normal PILOT, FY29 - 30% of normal PILOT, FY30 - 40% of normal PILOT, FY31 and beyond - 50% of normal PILOT (assumes full ongoing community benefit credit of 50%) - FY27 - $47,920 * 10% or $4,792 - FY28 - $47,920 * 20% or $9.584 - FY29 - $47,920 * 30% or $14,376 - FY30 - $47,920 * 40% or $19,168 - FY31 - $47,920 * 50% or $23,960 Page 107 PILOT Policy - Calculation of Request Amount HOW DO THESE AMOUNTS COMPARE TO FULL AMOUNT OF PROPERTY TAXES DUE IF THESE PARCELS WERE NON-EXEMPT? Page 108 FY27 Budget Impact / Capacity Example Page 109 FY27: Future Potential Property Tax Rate Increases and Impact / Capacity Examples The current City mill rate is $11.98. This rises by $0.01 for each $202,970 of increase to the tax levy. Changes to the tax levy result from increased expenditures, loss of revenues, or a combination of both. Page 110 FY27: Future Potential Property Tax Rate Increases and Impact / Capacity Examples Example: City Council provides guidance to raise property taxes at just under 2x the rate of inflation over the last 12 months (estimated at 5% for purposes of this example). A 5% tax levy increase = an overall tax levy increase of $12.2M. Example assumes increase is split among all components of tax rate. City would have 27 cents of capacity (or $5.3M of addition to their portion of the tax levy). Schools would have 31 cents of capacity (or $6.4M of addition to their portion of the tax levy). County would have 2 cents. Page 111 Page 112 Page 113 Page 114 Page 115  Parcels Potentially subject to a Service Fee under 36 M.R.S. § 508 (note the four (4) elements): "§ 508. Service charges No. 1. Imposition. A municipality may impose service charges on the [1] owner of residential property, [2] other than student housing or parsonages, that is [3] totally exempt from taxation under section 652 and that is [4] used to provide rental income. ... ." 120 Total Exempt Parcels under 36 M.R.S. § 652 POTENTIALLY subject to 36 M.R.S. § 508 as of Sept. 20, 2025 6 Parcels Currently Subject to a Deferred Revocation -- April 1, 2026 114 Parcels Potentially Subject to Service Fee after April 1, 2026 Living Incorporated or Corporate Corporate Status Corp. Status Bylaws No. Parcel Owner Parcel ID Land Use Code Str. No. Location Exemption Statute Filing Type Note Units Registered in Maine Filing Date (Me. Sec. of State) Checked on: (copy on file?) 841 CONGRESS STREET LLC [note: see Portland Housing 54:BENEVOLENT & Potential 1 053 C021001 5 841 CONGRESS ST 36 M.R.S. § 652(1)(A & C) 20193194DC 12/12/2018 Good Standing 12/16/2024 Non-profit Yes Authority] CHARITABLE LLC -- Deferred revocation until April 1, 2026. 54:BENEVOLENT & 2 AVESTA HOUSING DEVELOPMENT CORPORATION 067 K019001 8 57 FREDERIC ST 36 M.R.S. § 652(1)(A & C) 19720029ND 2/10/1972 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 3 AVESTA HOUSING DEVELOPMENT CORPORATION 012 A009001 3 133 ANDERSON ST 36 M.R.S. § 652(1)(A & C) 19720029ND 2/10/1972 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 4 AVESTA HOUSING DEVELOPMENT CORPORATION 013 C002001 3 12 MONROE ST 36 M.R.S. § 652(1)(A & C) 19720029ND 2/10/1972 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 5 AVESTA HOUSING DEVELOPMENT CORPORATION 013 C015001 3 9 GREENLEAF ST 36 M.R.S. § 652(1)(A & C) 19720029ND 2/10/1972 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 6 AVESTA HOUSING DEVELOPMENT CORPORATION 033 C009001 3 49 HANOVER ST 36 M.R.S. § 652(1)(A & C) 19720029ND 2/10/1972 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 7 AVESTA HOUSING DEVELOPMENT CORPORATION 048 B011001 16 85 GRANT ST 36 M.R.S. § 652(1)(A & C) 19720029ND 2/10/1972 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 8 AVESTA HOUSING DEVELOPMENT CORPORATION 076 A005001 30 50 FREDERIC ST 36 M.R.S. § 652(1)(A & C) 19720029ND 2/10/1972 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 55:LITERARY & 9 BREAKWATER SCHOOL [k/n/a Breakwater Learning] 259 D001001 1 856 BRIGHTON AVE 36 M.R.S. § 652(1)(B & C) 19770130ND 8/8/1977 Good Standing 1/30/2025 Non-profit Not Located Potential SCIENTIFIC 55:LITERARY & 10 BREAKWATER SCHOOL [k/n/a Breakwater Learning] 260 H001002 1 858 BRIGHTON AVE 36 M.R.S. § 652(1)(B & C) 19770130ND 8/8/1977 Good Standing 1/30/2025 Non-profit Not Located Potential SCIENTIFIC 55:LITERARY & 11 BREAKWATER SCHOOL [k/n/a Breakwater Learning] 260 H001001 3 884 BRIGHTON AVE 36 M.R.S. § 652(1)(B & C) 19770130ND 8/8/1977 Good Standing 1/30/2025 Non-profit Not Located Potential SCIENTIFIC Page 116  54:BENEVOLENT & 12 CASA INC 316 A00500A 1 741 WARREN AVE 36 M.R.S. § 652(1)(A & C) 19800129ND 10/31/1979 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE CEDARS NURSING CARE CENTER INC [associated with JHA 54:BENEVOLENT & 13 170 A020005 40 630 OCEAN AVE 36 M.R.S. § 652(1)(A & C) 19880115ND 10/14/1987 Good Standing 12/16/2024 Non-profit Yes Potential Assisted Living Inc.] CHARITABLE CEDARS NURSING CARE CENTER INC [associated with JHA 54:BENEVOLENT & 14 170 A020001 99 630 OCEAN AVE 36 M.R.S. § 652(1)(A & C) 19270017ND 12/30/1927 Good Standing 12/16/2024 Non-profit Yes Potential Assisted Living Inc.] CHARITABLE 54:BENEVOLENT & 15 CENTER FOR GRIEVING CHILDREN 126 D001001 1 555 FOREST AVE 36 M.R.S. § 652(1)(A & C) 19880115ND 10/14/1987 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 55:LITERARY & 16 CHILDREN'S CENTER THE 146 A003001 1 721 STEVENS AVE 36 M.R.S. § 652(1)(B & C) 20000413ND 4/18/2000 Good Standing 1/30/2025 Non-profit Not Located Potential SCIENTIFIC CLAYTON'S HOUSE LLC [owned parcel but operated by 54:BENEVOLENT & Potential 17 003 N003001 1 40 O'BRION ST 36 M.R.S. § 652(1)(A & C) 20200882DC 8/6/2019 Good Standing 12/16/2024 Non-profit Yes nonprofit Dempsey Centers for Quality Cancer Care] CHARITABLE LLC -- Deferred revocation until April 1, 2026. 54:BENEVOLENT & 18 CMRS IV INC 292 D005001 16 1300 FOREST AVE 36 M.R.S. § 652(1)(A & C) 19940220ND 12/17/1993 Good Standing 12/16/2024 Non-profit Not Located Potential CHARITABLE 54:BENEVOLENT & 19 COMMUNITY HOUSING OF MAINE 340 G008001 2 29 WALL ST 36 M.R.S. § 652(1)(A & C) 19940069ND 8/30/1993 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 20 COMMUNITY HOUSING OF MAINE INC 185 E014001 2 528 BRIGHTON AVE 36 M.R.S. § 652(1)(A & C) 19940069ND 8/30/1993 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 21 COMMUNITY HOUSING OF MAINE INC 064 D005001 2 253 ST JOHN ST 36 M.R.S. § 652(1)(A & C) 19940069ND 8/30/1993 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 22 COMMUNITY HOUSING OF MAINE INC 131 L021001 2 103 PLEASANT AVE 36 M.R.S. § 652(1)(A & C) 19940069ND 8/30/1993 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 23 COMMUNITY HOUSING OF MAINE INC 142 G006001 2 28 HOLLY ST 36 M.R.S. § 652(1)(A & C) 19940069ND 8/30/1993 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 24 COMMUNITY HOUSING OF MAINE INC 431 J003001 2 12 DALTON ST 36 M.R.S. § 652(1)(A & C) 19940069ND 8/30/1993 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 25 COMMUNITY HOUSING OF MAINE INC 028 I00600A 3 42 HAMPSHIRE ST 36 M.R.S. § 652(1)(A & C) 19940069ND 8/30/1993 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 26 COMMUNITY HOUSING OF MAINE INC 080 B008001 4 548 ST JOHN ST 36 M.R.S. § 652(1)(A & C) 19940069ND 8/30/1993 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE Page 117  54:BENEVOLENT & 27 COMMUNITY HOUSING OF MAINE INC 036 D009001 7 22 PARK AVE 36 M.R.S. § 652(1)(A & C) 19940069ND 8/30/1993 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 28 COMMUNITY HOUSING OF MAINE INC 340 G007001 8 25 WALL ST 36 M.R.S. § 652(1)(A & C) 19940069ND 8/30/1993 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 29 CROSSROADS FOR WOMEN INC 126 E001001 1 575 FOREST AVE 36 M.R.S. § 652(1)(A & C) 19920410ND 6/3/1992 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 30 DIOCESAN BUREAU OF HOUSING 136 E005001 200 880 FOREST AVE 36 M.R.S. § 652(1)(A & C) 19700113ND 11/30/1970 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 31 EMC AFFORDABLE HOUSING PRESERVATION 294 C068001 44 1390 FOREST AVE 36 M.R.S. § 652(1)(A & C) 20010152ND 10/20/2000 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 32 EQUALITY COMMUNITY CENTER 037 D023001 1 15 CASCO ST 36 M.R.S. § 652(1)(A & C) 20180188ND 11/14/2017 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 33 FAMILY CRISIS SERVICES INC [n/k/a Through These Doors] 061 E006001 2 14 ORCHARD ST 36 M.R.S. § 652(1)(A & C) 19770178ND 10/12/1977 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 34 GROUP MAIN STREAM INC 180 A001001 1 2 FULLER ST 36 M.R.S. § 652(1)(A & C) 19800335ND 4/28/1980 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 35 GROUP MAIN STREAM INC 261 B028001 1 81 ROWE AVE 36 M.R.S. § 652(1)(A & C) 19800335ND 4/28/1980 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 36 GROUP MAIN STREAM INC 177 I003001 2 406 BRIGHTON AVE 36 M.R.S. § 652(1)(A & C) 19800335ND 4/28/1980 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 37 GROUP MAIN STREAM INC 181 A002001 2 50 WESTMINSTER AVE 36 M.R.S. § 652(1)(A & C) 19800335ND 4/28/1980 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 38 HALFWAY HOUSE INC [a/k/a Pharos House] 036 D017001 10 5 GRANT ST 36 M.R.S. § 652(1)(A & C) 19720078ND 6/26/1972 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE HFA HUD PROPERTIES LLC [for a reference, see HOME FOR 54:BENEVOLENT & Potential 39 146 C00500H 70 777 STEVENS AVE 36 M.R.S. § 652(1)(A & C) 20144272DC 5/15/2014 Good Standing 12/16/2024 LLC Not Located THE AGED, a/k/a Park Danforth] CHARITABLE LLC -- Deferred revocation until April 1, 2026. HOME FOR AGED WOMEN [no known as Seventy-five State 54:BENEVOLENT & 40 044 G001001 164 115 DANFORTH ST 36 M.R.S. § 652(1)(A & C) 18560000ND 3/1/1856 Good Standing 12/16/2024 Non-profit Yes Potential Street] CHARITABLE 54:BENEVOLENT & 41 HOME FOR THE AGED [f/k/a Park Danforth] 146 C0050M2 58 777 STEVENS AVE 36 M.R.S. § 652(1)(A & C) 18810000ND 3/15/1881 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE Page 118  54:BENEVOLENT & 42 HOPE ACTS 036 F008001 5 14 SHERMAN ST 36 M.R.S. § 652(1)(A & C) 20120391ND 3/19/2012 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE INGRAHAM HOUSING CORP INC [associated with Ingraham, 54:BENEVOLENT & 43 022 H026001 1 165 CUMBERLAND AVE 36 M.R.S. § 652(1)(A & C) 19950273ND 1/27/1995 Good Standing 12/17/2024 Non-profit Yes Potential Inc.] CHARITABLE INGRAHAM HOUSING CORP INC [associated with Ingraham, 54:BENEVOLENT & 44 022 H025001 1 169 CUMBERLAND AVE 36 M.R.S. § 652(1)(A & C) 19950273ND 1/27/1995 Good Standing 12/17/2024 Non-profit Yes Potential Inc.] CHARITABLE INGRAHAM VOLUNTEERS INC [n/k/a/ Ingraham, Inc. and 54:BENEVOLENT & 45 166 F001001 3 14 RANDALL ST 36 M.R.S. § 652(1)(A & C) 19720035ND 3/16/1972 Good Standing 12/17/2024 Non-profit Yes Potential associated with Ingraham Housing Corp.] CHARITABLE JHA ASSISTED LIVING INC [associated with Cedar's Nursing 54:BENEVOLENT & 46 170 A020004 20 630 OCEAN AVE 36 M.R.S. § 652(1)(A & C) 20050096ND 8/19/2004 Good Standing 12/17/2024 Non-profit Yes Potential Care Center, Inc.] CHARITABLE JHA ASSISTED LIVING INC [associated with Cedar's Nursing 54:BENEVOLENT & 47 170 A020003 61 640 OCEAN AVE 36 M.R.S. § 652(1)(A & C) 20050096ND 8/19/2004 Good Standing 12/17/2024 Non-profit Yes Potential Care Center, Inc.] CHARITABLE JHA ASSISTED LIVING INC 54:BENEVOLENT & 48 170 A020002 30 620 OCEAN AVE 36 M.R.S. § 652(1)(A & C) 20050096ND 8/19/2004 Good Standing 12/17/2024 Non-profit Yes Potential [associated with Cedar's Nursing Care Center, Inc.] CHARITABLE 54:BENEVOLENT & 49 MAHC INC [associated with Milestone Foundation] 238A B004001 1 10 ANDOVER RD 36 M.R.S. § 652(1)(A & C) 19940116ND 10/4/1993 Good Standing 12/17/2024 Non-profit Not Located Potential CHARITABLE Potential 50 PENINSULA HOUSING LLC 010 F009001 56:GOVERNMENTAL 4 43 HAMMOND ST 36 M.R.S. § 652(1)(A & C) TBD TBD TBD 1/30/2025 LLC Yes LLC -- Deferred revocation until April 1, 2026. Potential 51 PENINSULA HOUSING LLC 057 D010001 56:GOVERNMENTAL 4 0 DERMOT CT 36 M.R.S. § 652(1)(A & C) TBD TBD TBD 1/30/2025 LLC Yes LLC -- Deferred revocation until April 1, 2026. PENINSULA HOUSING LLC [formerly 155 Anderson Street, Potential 52 057 H009001 56:GOVERNMENTAL 3 81 SALEM ST 36 M.R.S. § 652(1)(A & C) TBD TBD TBD 1/30/2025 LLC Yes LLC] LLC -- Deferred revocation until April 1, 2026. 54:BENEVOLENT & 53 PEREGRINE CORPORATION 044 A013001 3 11 NYE ST 36 M.R.S. § 652(1)(A & C) 19920413ND 6/10/1992 Good Standing 12/17/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 54 PEREGRINE CORPORATION 044 A014001 3 7 NYE ST 36 M.R.S. § 652(1)(A & C) 19920413ND 6/10/1992 Good Standing 12/17/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 55 PEREGRINE CORPORATION 044 A018001 3 12 NYE ST 36 M.R.S. § 652(1)(A & C) 19920413ND 6/10/1992 Good Standing 12/17/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 56 PORT RESOURCES [a/k/a Port Resources Inc.] 123 L002001 1 271 WOODFORD ST 36 M.R.S. § 652(1)(A & C) 19800180ND 12/11/1979 Good Standing 12/17/2024 Non-profit Not Located Potential CHARITABLE Page 119  54:BENEVOLENT & 57 PORT RESOURCES [a/k/a Port Resources Inc.] 053 C032001 5 823 CONGRESS ST 36 M.R.S. § 652(1)(A & C) 19800180ND 12/11/1979 Good Standing 12/17/2024 Non-profit Not Located Potential CHARITABLE 54:BENEVOLENT & 58 PORT RESOURCES INC [a/k/a Port Resources] 161 B041001 2 1008 WASHINGTON AVE 36 M.R.S. § 652(1)(A & C) 19800180ND 12/11/1979 Good Standing 12/17/2024 Non-profit Not Located Potential CHARITABLE 54:BENEVOLENT & 59 PORT RESOURCES INC [a/k/a Port Resources] 168 C009001 2 688 WASHINGTON AVE 36 M.R.S. § 652(1)(A & C) 19800180ND 12/11/1979 Good Standing 12/17/2024 Non-profit Not Located Potential CHARITABLE 54:BENEVOLENT & 60 PORT RESOURCES INC [a/k/a Port Resources] 292 A039001 2 44 MAGGIE LN 36 M.R.S. § 652(1)(A & C) 19800180ND 12/11/1979 Good Standing 12/17/2024 Non-profit Not Located Potential CHARITABLE 54:BENEVOLENT & 61 PORT RESOURCES INC [a/k/a Port Resources] 061 G007001 3 70 EMERY ST 36 M.R.S. § 652(1)(A & C) 19800180ND 12/11/1979 Good Standing 12/17/2024 Non-profit Not Located Potential CHARITABLE Potential 62 PORTLAND HOUSING AUTHORITY 017 E017001 56:GOVERNMENTAL 4 39 KELLOGG ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing Development Authority" or "Portland Housing Authority". Potential 63 PORTLAND HOUSING AUTHORITY 022 I001001 56:GOVERNMENTAL 4 44 MAYO ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing Development Authority" or "Portland Housing Authority". Potential 64 PORTLAND HOUSING AUTHORITY 017 F005001 56:GOVERNMENTAL 8 22 KELLOGG ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing Development Authority" or "Portland Housing Authority". Potential 65 PORTLAND HOUSING AUTHORITY 013 B002001 56:GOVERNMENTAL 10 24 MONROE ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing Development Authority" or "Portland Housing Authority". Potential 66 PORTLAND HOUSING AUTHORITY 275 C047001 56:GOVERNMENTAL 10 59 PURCHAS ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing Development Authority" or "Portland Housing Authority". Potential 67 PORTLAND HOUSING AUTHORITY 012 R001001 56:GOVERNMENTAL 16 25 MONROE ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing Development Authority" or "Portland Housing Authority". Potential 68 PORTLAND HOUSING AUTHORITY 274 F001001 56:GOVERNMENTAL 16 47 GODFREY ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing Development Authority" or "Portland Housing Authority". Potential 69 PORTLAND HOUSING AUTHORITY 274 I001001 56:GOVERNMENTAL 16 23 GODFREY ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing Development Authority" or "Portland Housing Authority". Potential 70 PORTLAND HOUSING AUTHORITY 274 J001001 56:GOVERNMENTAL 16 1 GORGES ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing Development Authority" or "Portland Housing Authority". Potential 71 PORTLAND HOUSING AUTHORITY 022 K007001 56:GOVERNMENTAL 18 38 ANDERSON ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing Development Authority" or "Portland Housing Authority". Page 120  Potential 72 PORTLAND HOUSING AUTHORITY 024 B006001 56:GOVERNMENTAL 24 128 FOX ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing Development Authority" or "Portland Housing Authority". Potential 73 PORTLAND HOUSING AUTHORITY 274 D002001 56:GOVERNMENTAL 32 2 CABOT ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing Development Authority" or "Portland Housing Authority". Potential 74 PORTLAND HOUSING AUTHORITY 274 E001001 56:GOVERNMENTAL 36 37 TAFT AVE TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing Development Authority" or "Portland Housing Authority". Potential 75 PORTLAND HOUSING AUTHORITY 274 H001001 56:GOVERNMENTAL 36 1 JOSSLYN ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing Development Authority" or "Portland Housing Authority". Potential 76 PORTLAND HOUSING AUTHORITY 274 G001001 56:GOVERNMENTAL 38 1 CABOT ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing Development Authority" or "Portland Housing Authority". Potential 77 PORTLAND HOUSING AUTHORITY 022 H001001 56:GOVERNMENTAL 40 70 E OXFORD ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing Development Authority" or "Portland Housing Authority". Potential 78 PORTLAND HOUSING AUTHORITY 022 I030001 56:GOVERNMENTAL 46 80 SMITH ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing Development Authority" or "Portland Housing Authority". Potential 79 PORTLAND HOUSING AUTHORITY 026 P004001 56:GOVERNMENTAL 200 61 WILMOT ST TBD Not Located Not Located Not Located Not Checked Not Located TBD Double check whether owner is "Portland Housing Development Authority" or "Portland Housing Authority". 80 PORTLAND HOUSING DEVELOPMENT CORPORATION 022 I005001 56:GOVERNMENTAL 1 38 MAYO ST TBD 19830292ND 4/13/1983 19830292ND 1/30/2025 Non-profit TBD Potential 81 PORTLAND HOUSING DEVELOPMENT CORPORATION 012 A003001 56:GOVERNMENTAL 6 155 ANDERSON ST TBD 19830292ND 4/13/1983 19830292ND 1/30/2025 Non-profit TBD Potential 82 PORTLAND HOUSING DEVELOPMENT CORPORATION 022 I003001 56:GOVERNMENTAL 9 47 BOYD ST TBD 19830292ND 4/13/1983 19830292ND 1/30/2025 Non-profit TBD Potential 54:BENEVOLENT & 83 PORTLAND RECOVERY COMMUNITY CENTER 293 C001001 1 102 BISHOP ST 36 M.R.S. § 652(1)(A & C) 20180148ND 10/10/2017 Good Standing 12/17/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 84 PORTLAND VOA ELDERLY HOUSING INC 010 C001001 88 158 NORTH ST 36 M.R.S. § 652(1)(A & C) 19930256ND 1/21/1993 Good Standing 12/17/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 85 PREBLE STREET [RESOURCE CENTER, n/k/a Preble Street] 037 F020001 1 38 PREBLE ST 36 M.R.S. § 652(1)(A & C) 19850334ND 4/11/1985 Good Standing 12/17/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 86 PREBLE STREET RESOURCE CENTER [n/k/a Preble Street] 033 K004001 1 343 CUMBERLAND AVE 36 M.R.S. § 652(1)(A & C) 19850334ND 4/11/1985 Good Standing 12/17/2024 Non-profit Yes Potential CHARITABLE Page 121  54:BENEVOLENT & 87 PREBLE STREET RESOURCE CENTER INC [n/k/a Preble Street] 033 L004001 1 9 PORTLAND ST 36 M.R.S. § 652(1)(A & C) 19850334ND 4/11/1985 Good Standing 12/17/2024 Non-profit Yes Potential CHARITABLE RONALD MCDONALD HOUSE OF PORTLAND [note name: 54:BENEVOLENT & 88 Ronald McDonald House of Portland, Maine, Inc. f/k/a Stand 055 B005001 4 59 CARLETON ST 36 M.R.S. § 652(1)(A & C) 19880461ND 3/30/1988 Good Standing 12/17/2024 Non-profit Yes Potential CHARITABLE By Me, Inc.] 54:BENEVOLENT & 89 ROOT CELLAR [note name: The Root Cellar] 012 O006001 1 94 WASHINGTON AVE 36 M.R.S. § 652(1)(A & C) 19890296ND 12/8/1988 Good Standing 12/17/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 90 RUTH'S REUSABLE RESOURCES 237 B014001 1 39 BLUEBERRY RD 36 M.R.S. § 652(1)(A & C) 19980078ND 9/8/1997 Good Standing 12/17/2024 Non-profit Yes Potential CHARITABLE Good Standing 20070028NF 12/1/2006 Authority Revoked 54:BENEVOLENT & 91 SALVATION ARMY THE 033 D006001 1 98 PREBLE ST 36 M.R.S. § 652(1)(A & C) 19940008NF 9/27/1993 -- 10/25/2005 12/17/2024 Non-profit Yes Potential CHARITABLE 19540002NF 7/19/1954 Authority Revoked -- 7/26/1993 Good Standing 20070028NF 12/1/2006 Authority Revoked 54:BENEVOLENT & 92 SALVATION ARMY THE 293 A001001 1 30 WARREN AVE 36 M.R.S. § 652(1)(A & C) 19940008NF 9/27/1993 -- 10/25/2005 12/17/2024 Non-profit Yes Potential CHARITABLE 19540002NF 7/19/1954 Authority Revoked -- 7/26/1993 Good Standing 20070028NF 12/1/2006 Authority Revoked 54:BENEVOLENT & 93 SALVATION ARMY THE 033 N017001 3 10 CEDAR ST 36 M.R.S. § 652(1)(A & C) 19940008NF 9/27/1993 -- 10/25/2005 12/17/2024 Non-profit Yes Potential CHARITABLE 19540002NF 7/19/1954 Authority Revoked -- 7/26/1993 54:BENEVOLENT & 94 SHALOM HOUSE [n/k/a/ Shalom House Inc.] 039 D003001 3 124 SPRING ST 36 M.R.S. § 652(1)(A & C) 19710024ND 2/18/1971 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 95 SHALOM HOUSE [n/k/a/ Shalom House Inc.] 003 I010001 4 39 O'BRION ST 36 M.R.S. § 652(1)(A & C) 19710024ND 2/18/1971 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 96 SHALOM HOUSE [n/k/a/ Shalom House Inc.] 058 B008001 16 42 BRACKETT ST 36 M.R.S. § 652(1)(A & C) 19710024ND 2/18/1971 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 97 SHALOM HOUSE INC 045 A010001 1 130 PARK ST 36 M.R.S. § 652(1)(A & C) 19710024ND 2/18/1971 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 98 SHALOM HOUSE INC 065 D001001 1 286 PARK AVE 36 M.R.S. § 652(1)(A & C) 19710024ND 2/18/1971 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 99 SHALOM HOUSE INC 065 D018001 1 106 GILMAN ST 36 M.R.S. § 652(1)(A & C) 19710024ND 2/18/1971 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE Page 122  54:BENEVOLENT & 100 SHALOM HOUSE INC 374 A023001 1 15 CROQUET LN 36 M.R.S. § 652(1)(A & C) 19710024ND 2/18/1971 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 101 SHALOM HOUSE INC 184 C004001 3 503 WOODFORD ST 36 M.R.S. § 652(1)(A & C) 19710024ND 2/18/1971 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 102 SHALOM HOUSE INC 056 D034001 5 154 CLARK ST 36 M.R.S. § 652(1)(A & C) 19710024ND 2/18/1971 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 103 SHALOM HOUSE INC 028 D008001 6 284 CONGRESS ST 36 M.R.S. § 652(1)(A & C) 19710024ND 2/18/1971 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 104 SHALOM HOUSE INC 033 I009001 8 385 CUMBERLAND AVE 36 M.R.S. § 652(1)(A & C) 19710024ND 2/18/1971 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 105 SHALOM HOUSE INC 374 A007001 21 43 CROQUET LN 36 M.R.S. § 652(1)(A & C) 19710024ND 2/18/1971 Good Standing 12/16/2024 Non-profit Yes Potential CHARITABLE SPACE GALLERY [N.B. Condos 1-11, but only condos 1, 2 & 4 54:BENEVOLENT & 106 037 H005001 1 536 CONGRESS ST 36 M.R.S. § 652(1)(A & C) 20030149ND 9/26/2002 Good Standing 12/17/2024 Non-profit Yes Potential are exempt] CHARITABLE 54:BENEVOLENT & 107 SPURWINK SERVICES 326 B004001 1 899 RIVERSIDE ST 36 M.R.S. § 652(1)(A & C) 19730009ND 3/5/1973 Good Standing 12/17/2024 Non-profit Not Located Potential CHARITABLE 54:BENEVOLENT & 108 SPURWINK SERVICES [note name: Spurwink Services, Inc.] 163A A017001 1 587 OCEAN AVE 36 M.R.S. § 652(1)(A & C) 19730009ND 3/5/1973 Good Standing 12/17/2024 Non-profit Not Located Potential CHARITABLE 54:BENEVOLENT & 109 ST JOSEPH'S CONVENT & HOSPITAL 360 A006001 1 966 RIVERSIDE ST 36 M.R.S. § 652(1)(A & C) 19130021ND 3/12/1913 Good Standing 12/17/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 110 ST JOSEPH'S MANOR [a/k/a Saint Joseph's Manor] 172 A014001 104 136 RAY ST 36 M.R.S. § 652(1)(A & C) 19740026ND 1/21/1974 Good Standing 12/17/2024 Non-profit Not Located Potential CHARITABLE 111 STATE STREET HOUSING PRESERVATION CORPORATION 045 D003001 56:GOVERNMENTAL 169 100 STATE ST TBD 19910382ND 5/2/1991 Good Standing 1/31/2025 Non-profit TBD Potential 54:BENEVOLENT & 112 THE JEWISH COMMUNITY ALLIANCE OF SOUTHERN MAINE 191 B016001 1 1342 CONGRESS ST 36 M.R.S. § 652(1)(A & C) 20000236ND 12/30/1999 Good Standing 12/17/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 113 THE PARK-DANFORTH 146 C00500A 36 777 STEVENS AVE 36 M.R.S. § 652(1)(A & C) 19810239ND 2/3/1981 Good Standing 12/17/2024 Non-profit Not Located Potential CHARITABLE 54:BENEVOLENT & 114 THE PARK-DANFORTH 146 C00500M 52 777 STEVENS AVE 36 M.R.S. § 652(1)(A & C) 19810239ND 2/3/1981 Good Standing 12/17/2024 Non-profit Not Located Potential CHARITABLE Page 123  54:BENEVOLENT & 115 VOANNE BRACKETT STREET HOUSE 055 B024001 1 232 BRACKETT ST 36 M.R.S. § 652(1)(A & C) 20040430ND 2/23/2004 Good Standing 12/17/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 116 VOANNE PROPERTY CORPORATION 087 Z015001 1 26 LUTHER ST 36 M.R.S. § 652(1)(A & C) 20130218ND 11/6/2012 Good Standing 12/17/2024 Non-profit Yes Potential CHARITABLE 54:BENEVOLENT & 117 VOANNE PROPERTY CORPORATION 087 Z016001 1 22 LUTHER ST 36 M.R.S. § 652(1)(A & C) 20130218ND 11/6/2012 Good Standing 12/17/2024 Non-profit Yes Potential CHARITABLE YORK-CUMBERLAND ASSOCIATION FOR HANDICAPPED 54:BENEVOLENT & 118 370 B006001 1 56 ALLISON AVE 36 M.R.S. § 652(1)(A & C) 19670013ND 5/27/1967 Good Standing 12/17/2024 Non-profit Yes Potential PERSONS [n/k/a Creative Works] CHARITABLE YOUNG MEN'S CHRISTIAN ASSOCIATION OF SOUTHERN 54:BENEVOLENT & 119 036 G020002 32 231 HIGH ST 36 M.R.S. § 652(1)(A & C) 18990005ND 3/3/1899 Good Standing 12/17/2024 Non-profit Yes Potential MAINE CHARITABLE 54:BENEVOLENT & 120 YOUTH AND FAMILY OUTREACH 033 K009001 1 337 CUMBERLAND AVE 36 M.R.S. § 652(1)(A & C) 18500000ND 8/3/1850 Good Standing 12/17/2024 Non-profit Yes Potential CHARITABLE Page 124 From: Brendan T. O’Connell - Finance Director​ To: Members of the Finance Committee CC: Danielle P. West, City Manager Date: September 11, 2025 (Updated 11/6/25 with Appendix A) Re: Finance Committee 2025 Work Plan Item: Exploration of Expansion of Portland Senior Tax Equity Program INTRO AND PROGRAM HISTORY​ In 2017, in an effort to help ease the burden of rising housing costs for the City's low income seniors, the City Finance Committee examined and recommended a Portland Senior Tax Equity Program (“P-STEP”). The program has been codified within Chapter 2 of Portland City Code and was modeled after similar senior tax relief programs in other local municipalities. The Portland program is the broadest in the region and includes the lowest age restriction (62) of any municipality in Maine, no income restrictions beyond qualification for a tax credit under the Maine Property Tax Fairness Credit program, and has no restrictions based on length of residency or receipt of the homestead exemption. ​ ​ In the seven fiscal years since the program has launched, the program has been a success. It has seen nearly 40% annual growth, with payments rising from $66,567 in the first year to in excess of $440,000 in the most recently closed fiscal year. The most recent P-STEP budgeted amount ($300,000) was not sufficient to make payments due for FY25. However, the ordinance for the PSTEP permits staff to make pro-rata PSTEP payments if the amount of PSTEP funding requests exceeds available funds. The program allows the City’s Finance Director to find alternative funding sources to keep participant payments whole. Thankfully in FY25 the City had an operating surplus and we were able to make full payments to all program participants. However, with the rapid growth of the program and operating surpluses not being guaranteed, we recommend only expanding the program in the following ways. ​ ​ ​ 1 Page 125 STAFF RECOMMENDATIONS - PORTLAND SENIOR TAX EQUITY PROGRAM EXPANSION​ 1) City staff recommends doubling the PSTEP program funding for the next operating budget year (FY27) from $300,000 to $600,000. This will ensure, even at the current rate of program growth of nearly 40% annually, that the City’s low income seniors will receive the full payments they are entitled to per the program guidelines. ​ ​ 2) Staff recommends continuing to increase available program funds annually by $200,000 in FY28 and FY29 until the program budget reaches $1,000,000 in funding. The nearly $700,000 in recommended expanded funding for the program, spread over three fiscal years, will be a manageable level of expansion for the City’s municipal budget to absorb over the period but will still increase the mill rate by an estimated 5 cents by FY29. Staff will report annually to the City’s Finance Committee on payments made under the program and recommend adjustments as needed to ensure adequate funding for the City’s low income seniors who qualify. 3) Staff recommends continued expansion of staff outreach efforts including liaising with both internal (Office of Elder Affairs) and external groups who work closely with Portland’s elderly population. The outreach effort will include several in person presentations on the program at various City locations, expanded media outreach, and a small allocation of program funds set aside for an additional mailing included with property tax billing. It is worth noting that staff is not recommending any changes to program age limits or any additional income restrictions. Currently the State Property Tax Fairness Credit program benefit is based on a sliding scale of income and property tax / rent paid - with eligibility phased out at income for The Portland Senior Tax Equity Program has always been designed to assist low income senior residents and was intended to be a low barrier program. The City of Portland program has the lowest age restriction permissible under MRS Title 36 §6231 (see appendix B for list of local programs and age/residency restrictions). Additionally, the program has no additional income restrictions above and beyond those in the State PFTC program, no term of residency restrictions, and no requirement to have a “homestead exemption” in the City. Finally, no removal of the age limit is being recommended as it would have a significant impact on property tax rates. Based on information from Maine Revenue Services, expansion or removal of program age limitations would expose the City to a potential tax levy increase which could exceed $6,000,000 by the 2026 tax year. This would represent a 5.6% increase in the municipal portion of the tax rate even before any other needs of the City are considered as part of annual budgeting. 2 Page 126 APPENDIX A - RESPONSES TO SEPTEMBER/OCTOBER Q&A FROM COUNCIL​ Q1) Councilor Grant: How does the City establish that our program “benefits persons with homesteads in the municipality”?​ A1) The Maine statute which permits a municipality to enact this program (36 MRS §6232. Municipal authority) references inclusion of both owners and renters of homesteads within the program. Furthermore, the definition of homestead in MRS §6201. Definitions includes the dwellings of both owners and renters. The City’s PSTEP program requires that applicants qualify for the State of Maine Property Tax Fairness Credit Program, which requires that an applicant complete form 1040ME and Form PFTC . Form PFTC requires claimants to maintain a homestead in the state and requires disclosure of “Physical location of property where you lived” during the tax year. Before awarding a benefit under the City’s PSTEP, City staff confirm that the applicant qualified for the PFTC Program and that their homestead is within our municipality. ​ ​ Q2) Councilor Sykes: Could you provide more data from the program including average age and a breakdown of owners vs renters? ​ A2) Disclosure of age is required on our application. In a sample of 200 applications, the average age was 77 and the average benefit paid was $880. Approximately 25% of our PSTEP applications indicated they held a mortgage. The remaining 75% noted no mortgage or explicitly included materials substantiating their rent payment amounts. ​ ​ Q3) Councilor Grant: Is there an “income cliff” in the program (i.e. at a certain income level, does a person no longer qualify for any benefit)? ​ A1) There is no “cliff” in the PSTEP program. The State of Maine Property Tax Fairness program has a staggered benefit amount based on income levels (up to $97,500) and amounts of rent or mortgage paid during the year. The City applies our matching rules to the State benefit amount, so our program also would be considered to have a staggered benefit amount based on income. 3 Page 127 Appendix B - Summary Data - Other Local Senior Tax Relief Programs and Age/Residency Requirements​ ​ Note: The data above gathered by City staff in November 2024 4 Page 128 City of Portland | Office of the Mayor and City Council To: April Fournier, Chair and members of the Finance Committee From: Kate Sykes, Councilor Dist. 5 Date: Sep 6, 2025 RE: P‑STEP Expansion Discussion Background The Portland Senior Tax Equity Program (P‑STEP), adopted in 2017, was created to ease the burden of rising housing costs for low-income seniors. The program is structured to support recipients of the Maine Property Tax Fairness Credit and is designed to supplement state-level relief efforts. As part of the FY25 Finance Committee work plan, P‑STEP expansion is under consideration at the request of several current Councilors, including myself. This memo provides policy context and a suggested framing for a phased expansion over five years. Why Expansion, and Why Now? 1. Residential Revaluation Has Created Disparities​ Portland’s 2025 citywide revaluation significantly increased the taxable value of residential properties by 43% on average. Commercial properties rose by only 19%. This gap structurally shifts the tax burden toward individual homeowners. Even with a reduced FY26 mil rate of $11.98, many low- and middle-income households will experience increases in tax bills despite no increase in their income. 2. Property Tax is Not an Income-Based System​ While revaluation itself does not raise revenue, it redistributes the tax burden. Without a tool like P‑STEP, that redistribution risks reinforcing existing inequities. P‑STEP is one of the only available tools the City has to introduce income sensitivity into our system. 3. Now Is the Right Political Moment​ Tax bills are arriving in mailboxes as we meet. Expanding P‑STEP shows that local government can take meaningful action in the face of state and federal tax policy that continues to reward wealth while burdening working-class households. 389 Congress Street, Portland, Maine 04101 | 207-874-8300 | council@portlandmaine.gov 1 Page 129 Proposed Path: A Phased Expansion Over Five Years To allow the City to manage the fiscal and administrative ramp-up, this proposal phases in rebate amounts for younger income-qualified residents. Anyone who qualifies under the Maine Property Tax Fairness Credit could apply, but rebate levels would be introduced gradually over five years: Year 1 (FY27): Offer full $1,200 rebate to eligible residents aged 62+; offer a $300 rebate to eligible residents under 62. Launch targeted outreach to renters and underserved populations. Year 2 (FY28): Maintain full rebate for 62+; increase under-62 rebate to $600. Year 3 (FY29): Increase under-62 rebate to $900. Year 4 (FY30): Reach parity—$1,200 rebate for all eligible income-qualified residents, regardless of age. Year 5 (FY31): Stabilize funding, evaluate outcomes, and refine program administration. Request to Staff: Mil Rate Modeling If the Finance Committee wishes to pursue this expansion, the next step would be for staff to model what mil rate adjustments would be required to fund full rebates for all households eligible under an expanded P‑STEP program—including renters and non-seniors—using the Maine Property Tax Fairness Credit as the eligibility benchmark. This analysis should assume revenue neutrality and draw on data from the past three fiscal years. Conclusion We need this expansion because Portland’s property tax system is structurally blind to income. Revaluation improves equity between properties, but it does not account for the lived economic reality of Portlanders whose incomes have not kept pace with the value of their homes. P‑STEP offers the City a local mechanism to mitigate these effects in a fair, targeted, and fiscally responsible way. This proposal does not require new spending. It is designed to be revenue-neutral, redistributing existing property tax burdens in a way that prioritizes those most in need of relief, while asking more of those most able to contribute.​ 389 Congress Street, Portland, Maine 04101 | 207-874-8300 | council@portlandmaine.gov 2 Page 130