LD 136 LR 474(01)
An Act To Connect Benefits Provided under the Circuitbreaker Program with the Payment of Property Taxes
Preliminary Fiscal Impact Statement for Original Bill
Sponsor: Rep. Hayes of Buckfield
Committee: Taxation
Fiscal Note Required: Yes
Preliminary Fiscal Impact Statement
State Mandate - Unfunded
Current biennium cost increase - General Fund
State Mandates
Required Activity Unit Affected Local Cost
Municipalities will incur administrative costs to track and process checks to circuitbreaker claimants who owe outstanding property taxes and who receive more in a circuitbreaker benefit than what is owed. Municipality Insignificant statewide
The required local activities in this bill may represent a State mandate pursuant to the Constitution of Maine.  Unless General Fund appropriations are provided to fund at least 90% of the additional costs or a Mandate Preamble is amended to the bill and two-thirds of the members of each House vote to exempt this mandate from the funding requirement, municipalities may not be required to implement these changes.
Fiscal Detail and Notes
Maine Revenue Services indicates it will require additional appropriations of between $90,000 to $130,000 annually to coordinate and track the issuance of joint circuitbreaker benefits to claimants and the municipality to which property taxes are owed.  Costs include a Tax Examiner position, printing municipal code tables in application books, mailing paper checks and developing a database to track benefits issued to claimants and municipalities.