Sec. 1. 36 MRSA §841, sub-§4-A is enacted to read:

4-A.__Abatement for destruction of a residential structure by fire or natural disaster.__If, as a result of fire or natural disaster, a residential structure is uninhabitable for a period of at least one month, the municipal officers, or the State Tax Assessor for the unorganized territory, may make, on their own knowledge or on written application, an abatement for that residential structure within 3 years after commitment.

SUMMARY

This bill provides for a property tax abatement for a residential structure that is uninhabitable for at least one month due to fire or natural disaster. The abatement is prorated based on the portion of the year that the structure is uninhabitable.