1Municipal Information
Start here: These values are pre-filled with your municipality's data and are shared across all TIF calculations. ✓ Your inputs are automatically saved between sessions.
Data Sources: Population from 2023 U.S. Census; State Valuation from Maine Dept. of Revenue 2026 estimates; Property Tax Assessment from 2025 tax bills; Education Subsidy Rates from Form ED 279 (2023-2025)
2Investment & TIF Parameters
Configure the investment details and TIF parameters to calculate your Captured Assessed Value (CAV) and Average CAV over the district's life.
Quick Investment Presets:
Compare what happens if the development occurs but you don't use TIF
📊Year-by-Year TIF Breakdown
This detailed breakdown shows how property values, CAV, and benefits grow each year with compound appreciation.
📈 TIF Value Growth Projection
Year 1 Value
$0
Final Year Value
$0
Total Growth
+0%
Property Value
Captured Value (CAV)
New Investment
Cumulative Total
$0
Lifetime TIF Benefits
$0
Avg Annual Benefit
$0
Final Year Benefit
+0%
Benefit Growth
TIF District Tax Revenue
$0
From captured value over TIF life
Total TIF Benefits
$0
County + Rev Share + Education
Combined Total Value
$0
TIF District Revenue + Benefits
🏛️ Municipal Fund Impact
How TIF revenue flows to different municipal accounts over the district's lifetime
📁 TIF Development Account
$0
Restricted for TIF purposes
✓ Infrastructure improvements
✓ Development incentives
✓ Debt service payments
✓ Economic development
DURING TIF
⟷
SEPARATE
💰 General Fund Benefits
$0
Unrestricted municipal use
✓ County tax savings
✓ Revenue sharing increase
✓ Education subsidy boost
✓ Any municipal purpose
📊 Lifetime Fund Breakdown
TIF Development Account
Total TIF Tax Revenue:
$0
Average Annual:
$0
Final Year Revenue:
$0
General Fund Benefits
County Tax Savings:
$0
Revenue Sharing:
Education Subsidy:
$0
Combined Municipal Impact
Total All Funds:
$0
Avg Annual (All):
$0
Per Resident Total:
$0
🎯 After TIF Expires (Year 31+)
Annual Tax to General Fund
$0
Forever (unrestricted)
10-Year Post-TIF Revenue
$0
Yrs 31-40
TIF Benefits End
$0/yr
No more sheltering
💡 Key Transition: When TIF ends, the tax revenue shifts from the restricted TIF account to the General Fund for any municipal use. The TIF benefits end (no sheltering = no county/RS/education advantages), but the permanent tax base increase continues generating revenue.
| Year | Property Value | CAV | New Investment | TIF Tax Revenue | County Savings | Rev Share | Education | Total Benefits | Cumulative Total |
|---|
📌 Note: Property values grow by the specified annual growth rate. County Tax Savings is recalculated each year based on that year's CAV. Revenue Sharing and Education benefits are estimated proportionally to CAV growth from the Year 1 baseline. Education subsidy calculations use a 3-year average rate (2023-2025) to account for typical state funding variations.
📊 TIF Value Analysis: Investment WITH vs WITHOUT TIF
This comparison shows the financial difference between having the development occur with TIF benefits versus having the same development occur without using TIF.
❌ Investment WITHOUT TIF
Average Annual Municipal Revenue
+$0
TIF district tax revenue only. No TIF benefits: higher county taxes, lower revenue sharing, lower education subsidy.
Lifetime Total (with compound growth):
$0
✅ Investment WITH TIF
Average Annual Municipal Revenue
+$0
TIF district tax revenue PLUS TIF benefits: county tax savings, revenue sharing increase, education subsidy boost.
Lifetime Total (with compound growth):
$0
💡 Average Annual TIF Advantage
$0
Average yearly benefit from TIF
🏆 Lifetime TIF Advantage
$0
Total benefit with compound growth
🎯 Key Insight: The municipality collects the same TIF district tax revenue regardless of using TIF, but TIF provides substantial additional benefits by sheltering the captured value from state valuation calculations. This reduces your county tax burden, increases your state revenue sharing, and may boost education subsidies. All lifetime totals account for compound property value growth over the TIF district's life.
3State Education Subsidy Impact Sheltered CAV may increase state education aid by lowering reported valuation. Uses actual allocation data from Maine DOE. This is the least predictable benefit due to complex ED-279 formulas.
📊 Actual Education Funding (Maine DOE Data)
| Fiscal Year | Total Allocation | Local Share | State Subsidy | State % |
|---|---|---|---|---|
| FY2024 (2023–24) | $1,393,514 | $556,322 | $837,192 | 60.08% |
| FY2025 (2024–25) | $1,401,646 | $564,355 | $837,291 | 59.74% |
| FY2026 (2025–26) | $1,396,342 | $568,012 | $828,330 | 59.32% |
| 3-Year Average | $1,397,167 | $562,896 | $834,271 | 59.71% |
Source: Maine DOE Education Funding
💰 How TIF Affects Education Subsidies
State Valuation (Original)
$112,400,000
State Valuation (With TIF)
$107,400,000
⚡ Tax Shift Effect
Lower state valuation = lower "ability to pay" = reduced local share requirement = increased state subsidy
Est. Local Share Reduction: $0
Estimated Annual Subsidy Benefit
$0
CAV Impact on Valuation: 4.45%
4State Revenue Sharing Impact Lower state valuation (due to sheltered CAV) increases your proportional share of the RS1/RS2 state revenue sharing pool. Lower valuation = higher revenue sharing percentage = more state funding. This is a reliable, direct payment benefit.
How It Works: The state divides revenue sharing pools among municipalities based on valuation and tax effort. Lower valuation = greater tax effort relative to wealth = larger share.
💰 Estimated Impact
Without TIF
$112,400,000
With TIF
$107,400,000
Estimated Annual Benefit
$0
Reduction: $5,000,000
5County Tax Savings County taxes are apportioned by state valuation. Lower valuation = smaller share = lower county tax bill. This is the most tangible and reliable TIF benefit—direct reduction in your county tax obligation. Uses average CAV over TIF life.
💰 Estimated Impact
Without TIF
Share
$0
With TIF
Share
$0
Avg Annual Savings
$0
Most reliable benefit