Series
MaineHealth vs. the Data — Lincoln Hospital's Family Birth Center
No. 4

MaineHealth Receives a $777,292 Tax Exemption from Damariscotta. What Does the Town Get Back?

Based on the town tax commitment (2025), MaineHealth holds $42,015,800 in fully tax-exempt real estate (45.9% of all exempt property in Damariscotta). The exemption saves MaineHealth $777,292 a year. Damariscotta tax payers offset the exemption through higher taxes on their own property.

Damariscotta property owners subsidize MaineHealth to the tune of $777,292 every year — the value of the hospital system's charitable exemption on $42 million in real estate. That subsidy runs $2,130 per day. In return, the system claims a charitable mission. It is now considering ending the service that most directly defines that mission for this community.

$777K Damariscotta's annual subsidy to the MaineHealth system
$2,130 Per day, every day — rain, sleet, or closed birth center
9.5% Of every Damariscotta property tax bill is the MaineHealth surcharge
The Annual Tax Picture

What MaineHealth Would Owe vs. What It Pays

The commitment book records $42,015,800 in fully exempt Miles/MaineHealth parcels — the properties that pay nothing. At 18.500 mil, those exemptions are worth $777,292 a year in foregone local tax. Separately, the system's taxable and partially taxable parcels carry $10.2 million in assessment and pay $187,882. The full $52.4 million portfolio, if taxed with no exemptions, would generate about $970,000 annually.

Annual property tax — full potential, MH pays, Damariscotta subsidy (FY 2025, 18.500 mil)
$0 $250k $500k $750k $1M $970k $777k Damariscotta subsidy $188k $777k Full tax if not exempt MH pays ($187,882) Damariscotta subsidy

Full potential: $52,432,600 × 0.0185 = $970,003/yr. Fully exempt parcels: $42,015,800 × 0.0185 = $777,292 — the annual Damariscotta subsidy (bracket). MH pays $187,882 on $10,155,800 in taxable assessment. FY 2025 Tax Commitment Book, pp. 51, 155, 167–168, 265.

The Mil Rate Effect

1.755 Mil Added to Every Other Property Owner's Bill

When $42 million in assessed value is removed from the taxable base, the same levy requires a higher rate from everyone else. Without the exemption, Damariscotta's mil rate would be 16.745 instead of 18.500 — a 9.5% reduction.

Current rate
(exemption in place)
18.500 mil
Without exemption
16.745 mil
↑ 1.755 mil is the exemption's annual cost to every other Damariscotta property owner
Your Property

What the Exemption Costs at Your Assessed Value

Drag the slider to your property's assessed value and see your share of the subsidy.

Assessed value of your property
$300,000

Drag or click the track  ·  range $200K – $1M

Your annual tax (current) $5,550
Without exemption $5,024
Your subsidy contribution +$527/yr
Your annual subsidy contribution — extra tax due to the MaineHealth exemption
$0 $500 $1,000 $1,500 $2,000 $200k $400k $600k $800k $1M +$527/yr
Extra you pay annually because of the MaineHealth exemption (1.755 mil × your assessed value)
Scale in Context

MaineHealth Holds Nearly Half of All Exempt Property in Damariscotta

The town's total exempt property is $91.6 million across all holders — churches, schools, and other nonprofits included. MaineHealth accounts for $42.0 million of that: 45.9%. No other single organization comes close.

Damariscotta exempt property by holder — $91.6M total
MH 45.9% ($42.0M)
All others 54.1% ($49.6M)

Source: FY 2025 Tax Commitment Book — total exempt $91,580,700; MaineHealth system exempt $42,015,800.

The Full Record

Every MaineHealth Parcel in Damariscotta

Eight accounts carry full exemptions. Six related parcels are taxable or partially taxable — primarily medical office buildings, the Schooner Cove continuing-care facility, and one parcel at 8 Belknap Point Road held by Maine Medical Center / Miles Memorial Hospital.

Full parcel inventory — 8 exempt + 6 taxable/partial (click to expand)
Acct Entity Use / Location Gross Value Assessment Tax Code
785Miles Properties, Inc. Main hospital campus — 35 Miles St $30,901,000$0$0 55 — Hospital
786Miles Properties, Inc. Coves Edge Intermediate Care — 26 Schooner St $6,250,400$0$0 55 — Hospital
1572Coves Edge, Inc. (c/o Miles Health Care) Coves Edge Assisted Living — 51 Schooner St $2,916,900$0$0 92 — Assisted Living
1272Miles Memorial Hospital Land & buildings — 4 Alewife Lane $671,800$0$0 55 — Hospital
1219Miles Memorial Hospital League League building — 114 Church St $376,100$0$0 48 — Charitable
1134Miles Memorial Hospital Land & buildings — 97 Bristol Rd $404,200$0$0 55 — Hospital
1271Miles Memorial Hospital Land & buildings — 3 Alewife Lane $293,600$0$0 55 — Hospital
1082Miles Memorial Hospital Land & buildings — 10 Alewife Lane $201,800$0$0 55 — Hospital
784Miles Health Care, Inc. Schooner Cove CCRC — 35 Schooner St $6,219,900$5,958,900$110,240 Taxable*
244Miles Health Care, Inc. Webster/Vanwinkle Medical Bldg — 79 Schooner St $1,629,000$1,629,000$30,137 Taxable
788Miles Health Care, Inc. Medical Office Building — 5 Miles Center Way $1,079,800$1,079,800$19,976 Taxable
789Miles Health Care, Inc. Ortho Building — 39 Miles Way $778,300$778,300$14,399 Taxable
1059Maine Medical Center / Miles Memorial Hospital 8 Belknap Point Road $485,300$485,300$8,978 Taxable
1510Miles Health Care, Inc. Vacant land — Main St $224,500$224,500$4,153 Taxable
System total $52,432,600 $10,155,800 $187,882

*Account 784 carries a $261,000 partial exemption covering individual resident homestead and veteran exemptions only. Exemption codes appear as labeled in the commitment book: 55 = "Leased/Hospital"; 48 = "Charitable"; 92 = "Assisted Living." The applicable statutory framework is 36 M.R.S. § 652. Source: Town of Damariscotta, Real Estate Tax Commitment Book — 2025 Tax Commitment, 18.500 mil, printed 03/12/2026. Parcel entries on pp. 51, 155, 167–168; town totals on p. 265.

The Exchange

Maine law exempts property owned and used by qualifying charitable and benevolent institutions. The public-policy bargain is straightforward: the institution receives tax relief because its charitable use is supposed to benefit the community. That is why the exemption matters here. MaineHealth reports $795 million in community benefit systemwide in its most recent Form 990 — drawn across a seventeen-hospital network. Damariscotta is carrying $777,292 a year in foregone taxes for a hospital system that may now remove the community's only birth center. A tax exemption is not a thank-you note. It is a bargain. The community carries the cost; the institution is supposed to carry the mission.

Sources
  1. Town of Damariscotta, Real Estate Tax Commitment Book — 2025 Tax Commitment, 18.500 mil, printed 03/12/2026. Parcel entries on pp. 51, 155, 167–168; town levy and exempt totals on p. 265. Available at the Town Office, 21 School Street, Damariscotta.
  2. Maine Revised Statutes, Title 36, § 652 — Property Tax Exemptions.
    mainelegislature.org/legis/statutes/36/title36sec652.html
  3. MaineHealth, IRS Form 990 (tax year ending September 30, 2024). Community benefit at Schedule H Part I, line 7k: $794,649,248. Available via ProPublica Nonprofit Explorer.
  4. MaineHealth, "Our Mission, Vision and Values."
    mainehealth.org/about-mainehealth/our-mission-vision-and-values