Revenue Sharing Calculator

Calculate RS1 and RS2 distributions for Maine municipalities

What is Revenue Sharing? The State of Maine distributes a portion of state tax revenue back to municipalities through two programs: RS1 (general distribution) and RS2 (for municipalities with higher tax burdens). This calculator helps you estimate your municipality's share.

1Municipal Information

Start here: Enter your municipality's information once. These values are used for both RS1 and RS2 calculations.

Where to Find This Information:

  1. Population: Use the most recent U.S. Census data or state population estimates
  2. Tax Assessment: Found on your municipality's tax commitment document (total taxes levied)
  3. State Valuation: Provided annually by Maine Revenue Services for each municipality
Enter the total number of residents in your municipality
Example: If your town has 779 residents, enter: 779
Total property tax commitment for the fiscal year
Example: If your tax commitment is $1,970,215.26, enter: 1,970,215.26 (commas optional)
State valuation in thousands (e.g., 112,400 = $112.4 million)
Example: If state valuation is $112,400,000, enter: 112,400
Conversion: $112.4 million ÷ 1,000 = 112,400
Source: Maine Revenue Services publishes state valuations annually, typically in April

2Revenue Sharing I (RS1)

RS1 is the general revenue sharing program that distributes funds to all municipalities based on their relative tax effort and population. Municipalities with larger populations and higher tax assessments receive proportionally more.

How RS1 Works (3 Steps):

Step 1: Calculate your Computed Number
(Population × Tax Assessment) ÷ State Valuation
This measures your municipality's relative tax effort
Step 2: Calculate your Proportional Share
Your Computed Number ÷ Statewide Total Computed Numbers
This is your percentage of the total RS1 pool
Step 3: Calculate your Distribution
Total RS1 Pool × Your Proportional Share
This is the dollar amount your municipality receives
Statewide RS1 pool determined by Maine legislature (fiscal year amount)
Source: Maine Revenue Services or legislative appropriation documents
Statewide sum used to calculate proportional shares (published by state)
Source: Maine Revenue Services annual RS1 calculation worksheet

3Revenue Sharing II (RS2)

RS2 is the "Disproportionate Tax Burden" program that provides additional funding to municipalities with higher-than-average property tax rates. Not all municipalities qualify for RS2 – only those whose full value mill rate exceeds the statewide threshold.

Important: Your municipality must have a full value mill rate above the threshold to receive RS2 funding. If your mill rate is below the threshold, you won't receive RS2 (but you still get RS1).

How RS2 Works:

Step 1: Calculate Full Value Mill Rate
(Tax Assessment ÷ State Valuation) × 1000
This standardizes tax rates across all municipalities
Step 2: Check if you qualify
If Full Value Mill Rate > Threshold, you qualify
Only municipalities above threshold receive RS2
Step 3: Calculate Computed Number
(Full Value Mill Rate − Threshold) × Population
Measures how much your rate exceeds the threshold
Step 4: Calculate Distribution
(Computed Number ÷ Statewide Sum) × RS2 Pool
Your proportional share of the RS2 pool
Statewide average mill rate (changes annually)
What is a Mill? One mill = $1 per $1,000 of valuation. A rate of 10.6875 mills means $10.69 in taxes per $1,000 of property value.
Source: Maine Revenue Services publishes the threshold annually
Total RS2 funds for qualifying municipalities (fiscal year amount)
Source: Maine Revenue Services or legislative appropriation documents
Statewide sum for eligible municipalities only (published by state)
Source: Maine Revenue Services annual RS2 calculation worksheet