Build a planning scenario from official town facts and explicit assumptions. Unsupported values stay out of the result until supplied.
TIF scenario planner
Plan from proposal to municipal impact
Official values, scenario assumptions, derived results, and excluded effects remain visibly distinct.
Step 1 of 3
Define the planning scenario
Start with locked official town facts, then describe the proposed development.
Complete the required assumptions.
Step 2 of 3
Confirm impact inputs
Add missing evidence or leave that effect explicitly excluded from supported results.
Needs inputNeeds inputContext only
Unsupported effects remain visible but excluded.
Step 3 of 3
Review the planning result
Headline figures include only supported effects and always state their coverage.
Captured assessed value—
Year-one CAV
Average captured value—
Across the selected term
TIF district tax revenue—
Separate restricted revenue
Reliable annual impact—
Supported effects only
How value moves over time
During the TIFNew value is captured
After year —Value joins the general tax base
Sources and assumptions
Official municipal facts use the source vintages shown in step 1. Any enabled alternative is labeled as a scenario override. Proposed district values are planning assumptions, not an approved Island Falls TIF district.
FY2027 Maine State Treasurer projection inputs: population, state valuation, and projected property-tax assessment.
FY2025 Island Falls town report: audited assessed valuation and certified mill rate.
County and education effects remain excluded when their required official inputs are unavailable.
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.
Source and vintage: FY2027 Treasurer projection inputs supply population, projected property-tax assessment, and state valuation. The FY2025 annual town report supplies the certified local mill rate and audited assessed valuation. Unsupported scenario, county, and education-effect inputs start blank.
Source-backed · FY2025 Island Falls town reportScenario override
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.
Source-backed · FY2025 Island Falls town reportScenario override
Calculated Values
Total Assessed Value
Original + Investment
—
Current Year CAV
Investment × Capture %
—
Average CAV Over TIF Life
Accounting for growth
—
Final Year CAV (Year —)
—
TIF District Tax Revenue (Year 1)
—
TIF District Tax Revenue (Lifetime)
—
Active TIF Years (with investment)
—
After TIF Expires
YEAR —
The TIF investment becomes PERMANENT tax base
% / year
Your TIF Investment Growth
Original Investment
—
— years
→
—
Final Property Value
—
Value gained from compound growth: —
New Permanent Tax Base
—
From —
→
— growth!
Town Natural Growth
—
—
Natural appreciation
TIF Investment Adds
—
—
Added to tax rolls
Combined Growth
—
PERMANENT
Forever tax base
Annual Tax Revenue
—
×
Duration
∞ FOREVER
From TIF property to General Fund — unrestricted municipal use, every year, forever
——
The Bottom Line: Your TIF investment grows with compound interest, then becomes PERMANENT tax base generating revenue forever. TIF benefits end, but the increased property value stays on the tax rolls permanently.
Official-source suggestions and published project references
The official fiscal year Island Falls mill rate of
— is loaded from the town report.
Maine law permits the municipality to retain all or part of increased
assessed value and generally limits a municipal TIF district to 30 tax years.
Capture percentage and term remain local policy decisions requiring approval.
Island Bridge Community Park:— total project;
— NBRC award (2025 Timber for Transit).
These published project amounts are funding/cost references, not assessed value,
so they are not inserted into the Investment Value field.
Compare what happens if the development occurs but you don't use TIF
Total Estimated Annual Financial Impact
—
Combined annual benefits from TIF tax shifts
Calculation Basis: County Tax Savings uses the average CAV over the —-year TIF life (accounting for compound growth). Education & Revenue Sharing use the first-year CAV as a baseline estimate.
County Tax Savings
—
AVERAGED OVER TIF LIFE
Revenue Sharing
—
YEAR 1 BASELINE
Education Subsidy
—
YEAR 1 ESTIMATE
How Your Town Actually Benefits:
County Tax Savings (Most Tangible) — uses Average CAV
Direct reduction in your county tax bill. This is real money your town keeps instead of paying to the county. Calculated using the average CAV over the entire TIF life (with compound growth), so this represents your typical annual savings—early years will be lower, later years higher.
Revenue Sharing Increase (Direct Payment) — uses Year 1 CAV
Larger state revenue sharing check. The state sends your town a bigger RS1/RS2 payment. This estimate uses Year 1 CAV as a baseline—actual benefits will grow over time as property values appreciate.
Not calculated. Education effects depend on traceable Maine DOE allocation and local-share inputs that are not currently loaded for Island Falls.
What This Means For Your Town:
Reliable Benefits Only
—
County + Rev Share
Per Resident Benefit
—
Annual savings
Mill Rate Equivalent
—
Tax rate offset
Bottom Line: County Tax Savings (averaged over TIF life) is the most reliable and tangible benefit. Revenue Sharing and Education estimates use Year 1 CAV as a baseline—actual benefits will grow as property values appreciate. Education subsidy calculation uses a 3-year average rate (2023-2025) to account for year-to-year fluctuations, but remains the least predictable benefit due to complex state formulas. For total lifetime benefits with compound growth, enable the "Comparison Mode" below.
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
—
Final Year Value
—
Total Growth
—
Property Value
Captured Value (CAV)
New Investment
Cumulative Total
—
Lifetime TIF Benefits
—
Avg Annual Benefit
—
Final Year Benefit
—
Benefit Growth
TIF District Tax Revenue
—
From captured value over TIF life
Total TIF Benefits
—
County + Rev Share + Education
Combined Total Value
—
TIF District Revenue + Benefits
Municipal Fund Impact
How TIF revenue flows to different municipal accounts over the district's lifetime
TIF Development Account
—
Restricted for TIF purposes
✓ Infrastructure improvements
✓ Development incentives
✓ Debt service payments
✓ Economic development
DURING TIF
⟷
SEPARATE
General Fund Benefits
—
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:—
Average Annual:—
Final Year Revenue:—
General Fund Benefits
County Tax Savings:—
Revenue Sharing:—
Education Subsidy:—
Combined Municipal Impact
Total All Funds:—
Avg Annual (All):—
Per Resident Total:—
After TIF Expires (Year —+)
Annual Tax to General Fund
—
Forever (unrestricted)
10-Year Post-TIF Revenue
—
Yrs —
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
—
TIF district tax revenue only. No TIF benefits: higher county taxes, lower revenue sharing, lower education subsidy.
Lifetime Total (with compound growth):
—
Investment WITH TIF
Average Annual Municipal Revenue
—
TIF district tax revenue PLUS TIF benefits: county tax savings, revenue sharing increase, education subsidy boost.
Lifetime Total (with compound growth):
—
Average Annual TIF Advantage
—
Average yearly benefit from TIF
Lifetime TIF Advantage
—
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)
Island Falls education-allocation history has not been loaded
into the source ledger. This calculator does not estimate an
education effect until a traceable Maine DOE source is supplied.
How TIF Affects Education Subsidies
State Valuation (Original)
—
State Valuation (With TIF)
—
Tax Shift Effect
Lower state valuation = lower "ability to pay" = reduced local share requirement = increased state subsidy
Est. Local Share Reduction: —
Estimated Annual Subsidy Benefit
—
CAV Impact on Valuation: —
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
—
With TIF
—
Estimated Annual Benefit
—
Reduction: —
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
—
With TIF
—
Share
—
Avg Annual Savings
—
Most reliable benefit
Historical funding context
Education Subsidy Impact
TIF districts can significantly impact education funding by reducing the municipality's
state valuation. Since Maine's education funding formula (ED-279) uses state valuation
to calculate a municipality's "ability to pay," a lower valuation can reduce the
local contribution requirement and potentially increase the state education subsidy.
Current Education Funding Data:
Based on Maine DOE data, the municipality's 3-year average shows:
• Total Allocation: ~$1.4M/year
• Local Share: ~$563K (40%)
• State Subsidy: ~$834K (60%)
This historical summary is context, not a calculated TIF benefit.
