Appendix D

Methodology for Recalculating Scarborough's Open Space Default Percentage

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3 Mass. Towns' Combined Open Space Property Tax Revenues: $494,487
3 Mass. Towns' Combined Property Tax Revenues: $20,314,077
• Open Space Property Tax Percentage = 2.434%

Scarborough's Open Space Property Tax Revenues: $8,945
Scarborough's Combined Property Tax Revenues: $17,201,615
• Open Space Property Tax Percentage = 0.052%

Using the 3 Mass. Town Percentage for Scarborough: 2.434% * $17,201,615 = $418,687
Prior Open Space Property Tax Revenues: $8,945
Recalculated Open Space Property Tax Revenues: $418,687
Recalculated Total Open Space Revenues: $582,309
Recalculated Open Space Expense-to-Revenue Ratio: 1.80 (or 1:0.20 service-to-cost ratio)

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Creation Date: October 3, 1996
Jeremy Wintersteen, P.O. Box 8, Scarborough, Maine 04070