| Be it enacted by the People of the State of Maine as follows: |
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| | Sec. 1. 36 MRSA §662 is enacted to read: |
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| §662.__Tax exemption for citizens 65 years of age or older. |
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| | Beginning with the property tax year that starts April 1, | 2000, any person having legal or beneficial title to real | property in this State and who is liable for property taxes is | entitled to an exemption from property tax for that portion of | the property for which the exemption is sought consisting of the | principal dwelling and no more than 10 contiguous acres if the | person: |
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| | 1.__Permanent resident.__Is a permanent resident of this | State; |
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| | 2.__At least 65 years of age.__Is 65 years of age or older and | any adults domiciled with that person are 65 years of age or | older; and |
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| | 3.__Occupies home.__Occupies as a home the real property for | which the person seeks relief. |
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| | A person meeting the qualifications set out in this section | may file a claim for an exemption from the property tax with the | tax assessor of the municipality in which the property is located | and, upon approval, is exempt from the tax levied on that | property for each year a claim for exemption is filed. |
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| | This bill exempts from taxation property owned and occupied by | a citizen of this State who is at least 65 years of age. |
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