| The Supreme Court of Maine ruled in City of Lewiston v. |
| Marcotte Congregate Housing, Inc., 673 A.2d 209 (Me. 1996) that |
| charitable and benevolent institutions must use the entirety of a |
| parcel of land for their own purposes in order to obtain a |
| property tax exemption. This bill revises the law to conform to |
| what had been the practice in many jurisdictions prior to the |
| Marcotte decision, which is to allow the property tax exemption |
| on a prorated basis for those portions of property used for the |
| purposes of a charitable or benevolent institution or a literary |
| or scientific institution. |
