Sec. 1. 36 MRSA c. 918 is enacted to read:

CHAPTER 918

MAINE AGRICULTURAL PROPERTY

TAX PROGRAM

§6801.__Definitions

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.

1.__Claim year.__"Claim year" means the 12 calendar months immediately preceding the date on which the eligible property taxes are assessed.

2.__Claimant.__"Claimant" is a person or entity that makes a claim for property tax reimbursement as a commercial dairy farm under this chapter.

3.__Commercial dairy farm.__"Commercial dairy farm" means a single taxable entity, including a sole proprietor, married couple, partnership or corporation, that:

A.__Held a dairy farm operating permit under Title 7, section 2902-A, subsection 22 on the date of a property tax assessment and for at least 6 calendar months during the claim year;

B.__Produced and sold at least 10,000 pounds of milk products in each of 6 calendar months of the claim year;

C.__Was domiciled in the State throughout the claim year; and

D.__Was owned throughout the claim year exclusively by Maine residents if the entity is a corporation or partnership.

If a farm is sold during the claim year, the entity that owns or leases the dairy farm real estate on the date of a property tax assessment may qualify as a commercial dairy farm if its own experience, when combined with that of its predecessor, fulfills each of the above conditions.

4.__Dairy farm real estate.__"Dairy farm real estate" means those portions of real estate that were:

A.__Owned by or leased to a commercial dairy farm on the date of the property tax assessment and for at least 6 full calendar months of the claim year;