Sec. 2. 36 MRSA §652, first ¶ is amended to read:

The Except as provided in subsection 1, paragraph M, the following property of institutions and organizations is exempt from taxation:

Sec. 3. 36 MRSA §652, sub-§1, ¶A, as amended by PL 1997, c. 668, §20, is further amended to read:

A. The real estate and personal property owned and occupied or used solely for their own purposes by benevolent and charitable institutions incorporated by this State. Such an institution may not be deprived of the right of exemption by reason of the source from which its funds are derived or by reason of limitation in the classes of persons for whose benefit such funds are applied.

For the purposes of this paragraph, but subject to the standards provided in this section, "benevolent and charitable institutions" include, but are not limited to, nonprofit nursing homes and nonprofit boarding homes and boarding care facilities licensed by the Department of Human Services pursuant to Title 22, chapter 1665 or its successor, nonprofit community mental health service facilities licensed by the Commissioner of Mental Health, Mental Retardation and Substance Abuse Services pursuant to Title 34-B, chapter 3 and nonprofit child care centers incorporated by this State as benevolent and charitable institutions. For the purposes of this paragraph, "nonprofit" means a facility exempt from taxation under Section 501(c)(3) of the Code;

Sec. 4. 36 MRSA §652, sub-§1, ¶C, as amended by PL 1997, c. 442, §3, is further amended by enacting subparagraph (1-A) to read:

(1-A)__Any corporation claiming exemption under paragraph A shall:

(a)__Provide a significant portion of its services to a substantial class of persons who are the legitimate subjects of charity; or

(b)__Otherwise relieve the government of its burden to care for or advance the interests of its citizens;