B. A school administrative district or community school district that meets the eligibility criteria in paragraph A must receive a transition adjustment to the state contribution equal to the following.

(1) For each municipality in the district that meets the eligibility criteria in paragraph A, the sum of each municipality's special education allocation as determined in paragraph D multiplied by 0.25.

C. A school administrative district or community school district that meets the eligibility criteria in paragraph A must have its local contribution adjusted as follows.

(1) For each municipality in the district that meets the eligibility criteria in paragraph A, the municipality's local contribution as determined pursuant to Title 20-A, section 15688 must be reduced by an amount equal to the municipality's special education allocation as determined in paragraph D multiplied by 0.25.

D. Each member municipality's special education allocation is the special education allocation pursuant to Title 20-A, section 15681-A, subsection 2 for the district multiplied by the percentage of calendar year resident pupils in each municipality.

This section is repealed June 30, 2006.

Sec. 2. Method of sharing total costs in School Administrative District No. 71; transition provision. Notwithstanding the Maine Revised Statutes, Title 20-A, section 15688, subsection 3-A, the local contribution to the total cost of funding public education from kindergarten to grade 12 for each member municipality in School Administrative District No. 71 is subject to the following transition provisions for fiscal year 2005-06 to fiscal year 2008-09 and future years. For each of these fiscal years, School Administrative District No. 71 shall calculate the local contribution for each member municipality in the school district as follows.

1. For fiscal year 2005-06, 50% of the local contribution for each municipality must be based on property fiscal capacity