Squirrel Island, Maine

Squirrel Island, Maine is a summer resort colony off the coast of Boothbay Harbor. Founded in 1871 as a Village Corporation within the town of Southport Island, it is one of a handful of communities so governed. The Village Corporation adds an additional layer of control within the town government to meet the island's unique needs. Squirrel Island pays taxes to Southport Island and receives funds for necessary services (like roads) from that town; however an additional tax (the "Squirrel Island Special Tax") is levied that is completely locally controlled and spent.

Residents of Squirrel Island are subject to the Laws of the United States, State of Maine, Lincoln County, Southport Island, and Squirrel Island. Additionally, most land parcels are leased from the Squirrel Island Association, subjecting the Leasee to land use rules similar to a restrictive covenant or homeowner's association. There are approximately 100 parcels, each with one one-family cottage. Most cottages were first built between the 1870s and 1920s; however, most have been remodeled and enlarged over the years. Arguably, some structures are considered more grand than the traditional definition of a Cottage.

As a summer only resort colony, there is no industry, and residents are forced to vacate for the winter due to the above-ground plumbing which is drained to prevent freezing. Residents enjoy beaches, tennis, boating, a local restaurant, library, and chapel. The Island receives telephone, electricity and water utilities via undersea cables from the mainland. Residents are not allowed vehicles and must walk on a network of paved sidewalks. A ferry boat (the "Novelty") runs regular trips from Boothbay Harbor, where one must park their mainland car.