A message for the people of Eliot, Maine

The Town gave its word. Then it stopped keeping it, without a public vote.

In 2009, Eliot voters approved an agreement with Eliot Commons. The Town paid every year for fifteen years. Then it stopped, declared the matter closed in a letter, and is now spending public money on lawyers. We searched sixty posted Select Board meetings. There is no vote on any of it.

Every fact on this page links to a document the Town of Eliot posted or produced itself. Read them. Check us.

Sunset over the Piscataqua River and the bridge at Eliot, Maine
Eliot.A town worth saving.
What happened, in plain English

Five dates tell the story.

A TIF is simple. When a property is improved and its taxes go up, the Town agrees to send most of the new tax money back to the owner, for a set number of years, to pay for the improvements. Eliot voters approved one for Eliot Commons in 2009.

2009The vote

Eliot voters approved the deal, 137 to 72.

At a Special Town Meeting on February 11, 2009, voters approved the Eliot Commons TIF district. The State approved it March 31, 2009. The Town and Sea Dog Realty signed the Credit Enhancement Agreement on January 28, 2010: 95% of the new tax revenue goes back to the developer to reimburse project costs.

Source: Town Meeting return and agreement in the Town's own records reply, pages 11–43 and 169–173 · S3

2013The switch

The Town approved senior housing instead of a hotel, and voted on it.

The original plan listed a hotel. In July 2013 the Planning Board was told the site was in the TIF district and approved 38 units of senior housing, 4 to 0. Two days later the Board of Selectmen voted 4 to 0 to move sewer capacity from the hotel to the housing. The written decision says: “The applicant agrees to forego construction of the hotel.” The Residences at Eliot Commons were built.

Source: the Town's own 42-page bundle, pages 22–23, 29 and 37 · S1

2010–24Fifteen years of payments

The Town paid every year. Then it stopped.

Payments were made from fiscal 2010 through fiscal 2024. The last one was July 2024. In 2025 the Town's own calculation sheet still worked out the 95% share owed for fiscal 2026. No check came.

Source: Town Manager's letter of Jan. 21, 2026 (S1 p.3); FY2026 calculation sheet (S3 p.191); Town e-mails of July 18, 2024 (S3 p.196)

2026A letter, not a vote

The Town Manager declared the matter closed in a letter.

On January 21, 2026 the Town Manager, Michael J. Sullivan, signed a letter calling it the Town's “final decision”: the Town said it had overpaid and owed nothing more. The letter is copied to the Select Board. No Select Board vote precedes it in the posted minutes. The spreadsheet the Town posted alongside it says: “I could not find actual payment amounts.”

Source: S1 pp.1–5; assessor spreadsheet, S2 pp.1–2

May 282026 · No motion, no vote

Sixty meetings. No public vote to stop paying, and none to fund the lawsuit.

We read every posted Select Board minutes file from January 2024 through August 2026. There is no motion or vote to suspend the payments, to issue the “final decision,” or to pay lawyers to fight the case. On May 28, 2026 the item “Town Manager Legal Authorization” ends: “No motion was made and no vote taken.” Eliot's Charter says the Select Board “shall act as a unit by formal vote in authorized meetings.”

Source: Select Board minutes, May 28, 2026, p.3 · S9; Eliot Town Charter §2.7

The record

Six pages from the Town's own files.

Tap any page to read it. Every one is on the Town's website or in the records the Town sent us. We added nothing.

Minutes of the July 18, 2013 Board of Selectmen meetingExhibit 1 · 2013Read the page

The Selectmen voted 4–0 to move the hotel's sewer capacity to the senior housing.

“…that allotment to come from the 6,000 gallons that has already been set aside for the hotel. VOTE 4-0 Chair concurs”

The board was told Sea Dog “would develop the senior housing and would not develop the hotel.” The Town knew about the change, and acted on it.

Board of Selectmen minutes, July 18, 2013 · eliotme.gov, Town bundle p.29

Planning Board Notice of Decision, August 20, 2013Exhibit 2 · 2013Read the page

The Town's written decision records the hotel being set aside.

“The applicant agrees to forego construction of the hotel and use 4,500 of the previously allocated 6,000 GPD…”

Signed for the Planning Board chairman and copied to the tax assessor, the code officer and the Business Development Committee.

Notice of Decision, Aug. 20, 2013 · eliotme.gov, Town bundle p.37

The Town's assessor spreadsheet with a row labeled GUESSExhibit 3 · 2026Read the page

The Town's spreadsheet has a row labeled “GUESS.”

“These figures were made using yearly TIF sheets, I could not find actual payment amounts, so pulled from commitment books.”

The same spreadsheet gives two different “overpayment” totals on two sheets, and neither matches the figure in the Town Manager's letters.

Assessor Spreadsheets, posted May 19, 2026 · eliotme.gov, pp.1–2

Select Board minutes of May 28, 2026Exhibit 4 · 2026Read the page

“No motion was made and no vote taken.”

“Town Manager Legal Authorization… No motion was made and no vote taken. All members agreed.”

This is the only item in sixty meetings that touches who decides legal matters. It is not a vote. Two earlier executive sessions “to engage legal counsel” ended without returning to public session.

Select Board minutes, May 28, 2026 · eliotme.gov, p.3

Credit Enhancement Agreement page with section 3.4Exhibit 5 · 2010Read the page

The agreement says the Town cannot stop paying on its own.

“…the Town shall not suspend or discontinue any payment hereunder or terminate this Agreement for any cause, other than by court order…”

In fairness: the sentence opens “Subject to compliance with the terms and conditions of this Agreement.” The Town will argue those words. We think the 2013 votes answer them. A court has not decided.

Credit Enhancement Agreement §3.4 · Town's records reply, p.27

Signature page of the Town Manager's January 21, 2026 letterExhibit 6 · 2026Read the page

The “final decision” is a letter signed by the Town Manager.

“Michael J. Sullivan, Town of Eliot, Manager” · cc: Eliot Select Board

The Town Manager was appointed by the Select Board on October 28, 2021. The payments continued for three years after that, then stopped. The letter that ended them carries one signature.

Town Manager letter, Jan. 21, 2026 · eliotme.gov, Town bundle pp.1–5

What we're asking

Keep the Town's word. And decide things like this in public.

  • 1Restart the payments the agreement calls for.
  • 2Stop spending public money on lawyers to get out of a promise the Town made.
  • 3Put it on the agenda and vote on it, in public, on the record.

Whatever you think of this dispute, the second part should be easy to agree on. Starting, defending or settling a lawsuit with your money is a decision the Select Board should make by roll-call vote, where you can see it.

The ballot question we want Eliot to vote on

“Shall the Town require a public roll-call vote of the Select Board before the Town starts, defends or settles any lawsuit, and require a public report of the Town's legal fees at least every three months?”

How it gets on the ballot. Under Eliot's Charter (§2.13), an Eliot resident asks the Select Board in writing to put the article on the warrant. If the Board refuses, a petition signed by about 390 registered Eliot voters requires it. We are aiming for 500. The petition must be led by Eliot residents. The online pledge below is how we find each other.

Sign the pledge

I want Eliot to decide this in public.

Signing the pledge says you support putting the question to a vote. It is not the legal petition. Paper signatures from registered Eliot voters are what the Town Clerk counts, and we will bring the petition to you.

Your information stays with the campaign. We will not sell it or share it. We will use it to tell you when and where to sign, and when the Select Board takes this up.

Pledges go to the campaign, not to the Town. Nothing on this page is legal advice.

By signing you agree the campaign may contact you about the Eliot ballot question. You can ask us to remove you at any time.

Documents

Read it yourself.

Every source we rely on, linked to where it lives. The Town's files open on the Town's own website. Our full evidence brief lists the page for every quote.

Read the full evidence brief

Posted by the Town of Eliot

Both sides

What the Town says, and what we say back.

You should hear the Town's argument from us, not just ours. Here it is, from the Town's own letters.

The Town's position

  1. The plan said hotel, not housing. The 2009 Development Program listed a hotel and a research facility. Changing it required a Town Meeting vote and State approval, and that never happened.
  2. The 2008 costs don't count. The renovation invoices predate the State's March 31, 2009 approval, so they were never eligible.
  3. The housing was transferred. In 2016 the senior housing went to a separate company without the Selectmen's consent, and only improvements owned by the developer are reimbursable.
  4. Past payments weren't a waiver. Paying for fifteen years did not decide whether the costs qualified.
  5. The appeal window closed. The Town says its January 21, 2026 letter was a final decision and Sea Dog did not appeal within 30 days.

Our answer

  1. The Town approved the housing in 2013, on the record. Its Planning Board was told the site was in the TIF district and approved it. Its Selectmen voted to move the hotel's sewer capacity to it. Its written decision says the hotel was set aside. The Town's position is that its own boards' votes don't count because the paperwork wasn't redone.
  2. The Town accepted the costs and paid on them for fifteen years. The agreement uses a March 31, 2008 starting value, and the Town's own Development Program says TIF revenue would “offset the costs of existing investment.”
  3. Sea Dog still owns the majority of the housing company. It took on partners; it did not walk away. Eliot has benefited either way: 38 senior apartments and taxable value up more than fivefold.
  4. The Town's own numbers don't agree with each other. Three totals paid, three overpayment figures, a row marked “GUESS.”
  5. None of this was decided in public. That is the part a court may never rule on, and the part Eliot voters can fix.

The case is Sea Dog Realty LLC v. Town of Eliot, in the Maine Business and Consumer Court. A judge has not decided the merits. Where we quote the Town's letters, we quote them as written; the full letters are in document S1 above.

Eliot. A town worth saving.