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Tax Capacity (Nei <br />Tax Capacity Rat( <br />Net City Tax <br />Annual $ Change <br />Monthly $ Chang <br />% Change from 2 <br />Effect of 2026 Tax Levy & Budget on Residential Properties <br />Median 5.06% Increase in Market Value <br />Actual <br />Estimated <br />Actual <br />Estimated <br />Actual <br />Estimated <br />Actual <br />Estimated <br />Actual <br />Estimated <br />2025 <br />2026 <br />2025 <br />2026 <br />2025 <br />2026 <br />2025 <br />2026 <br />2025 <br />2026 <br />Value <br />$250,000 <br />$262,650 <br />$500,000 <br />$525,300 <br />$1,110,400 <br />$1,166,586 <br />$2,000,000 <br />$2,101,200 <br />$4,000,000 <br />$4,202,400 <br />Market Value Exclusion (MVE) * <br />$24,050 <br />$22,912 <br />$1,550 <br />$0 <br />$0 <br />$0 <br />$0 <br />$0 <br />$0 <br />$0 <br />Tax Value <br />$225,950 <br />$239,739 <br />$498,450 <br />$525,300 <br />$1,110,400 <br />$1,166,586 <br />$2,000,000 <br />$2,101,200 <br />$4,000,000 <br />$4,202,400 <br />** <br />2,260 <br />2,397 <br />4,985 <br />5,316 <br />12,630 <br />13,332 <br />23,750 <br />25,015 <br />48,750 <br />51,280 <br />16.361% <br />16.405% <br />16.361% <br />16.405% <br />16.361% <br />16.405% <br />16.361% <br />16.405% <br />16.361% <br />16.405% <br />$369.67 <br />$393.30 <br />$815.50 <br />$872.15 <br />$2,066.37 <br />$2,187.22 <br />$3,885.69 <br />$4,103.81 <br />$7,975.89 <br />$8,412.69 <br />from 2025 <br />$23.63 <br />$56.65 <br />$120.85 <br />$218.12 <br />$436.81 <br />e from 2025 <br />$1.97 <br />$4.72 <br />$10.07 <br />$18.18 <br />$36.40 <br />325 <br />6.39% <br />6.95% <br />5.85% <br />5.61% <br />5.48% <br />As of 2025, Market Value Exclusion = First 40% of the first $95,000 of market value. For homestead value between $95,000 and $517,200, the exclusion is $38,000 <br />minus 9% of the value over $95,000. Homesteads valued at $517,200 or more do not receive the exclusion <br />** Tax Capacity (net) = 1% of first $500,000 market value, plus 1.25% of all value over $500,000 <br />The Market Value adjustment is based on the average market value increase on a residential property = 5.06% <br />Median home value in Orono in 2025 is $1,110,400. <br />09/08/2025 Preliminary General Fund Budget and Tax Levy Page 5 of 59 <br />