Me. Const. art. IV, pt. 3, § 23

Municipalities reimbursed annually. The Legislature shall annually reimburse each municipality from state tax sources for not less than 50% of the property tax revenue loss suffered by that municipality during the previous calendar year because of the statutory property tax exemptions or credits enacted after April 1, 1978. The Legislature shall enact appropriate legislation to carry out the intent of this section. This section shall allow, but not require, reimbursement for statutory property tax exemptions or credits for unextracted minerals.