Chapter 19: Maine¹

Maine became a state in 1820, with its constitution established in the same year. Article VIII, governing educational provisions, declared:

The state of Maine first began providing revenue for public schools in 1828. The earliest revenue came from public land sales and was granted to towns through a per-pupil formula. A banking tax was created in 1872, collecting a 1 mill property tax that was also distributed on a per-pupil basis, making it the first instance of the state engaging a statewide tax for school redistribution purposes. In 1974, Maine adopted a true statewide uniform property tax featuring a required tax rate, with matching state monies. Due to unpopularity given the tax’s impact on wealthier towns, the provision was repealed and replaced in 1977. The revision refocused the tax away from the state as collector, but still provided aid based on local ability to pay as measured by tax capacity. State aid under the new plan was sourced from state income and sales taxes. In 2004, a statewide referendum set state aid at 55% of local costs.