LD 266
pg. 1
LD 266 Title Page An Act To Provide Meaningful Property Tax Relief Page 2 of 2
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LR 65
Item 1

 
Be it enacted by the People of the State of Maine as follows:

 
Sec. 1. 36 MRSA §383, sub-§4, ¶¶A and B, as enacted by PL 2001, c. 32,
§1, are amended to read:

 
A. Maine Tree Growth Tax Law, section 578; and

 
B. Veterans' property tax exemptions, section 653; and.

 
Sec. 2. 36 MRSA §383, sub-§4, ¶C, as enacted by PL 2001, c. 32, §1,
is repealed.

 
Sec. 3. 36 MRSA §507, first ¶, as amended by PL 1997, c. 643, Pt.
HHH, §2 and affected by §10, is further amended to read:

 
When a municipality issues a property tax bill to each
taxpayer, each bill must contain a statement or calculation
that demonstrates the amount or percentage by which the
taxpayer's tax has been reduced by the distribution of state-
municipal revenue sharing, state reimbursement for the Maine
resident homestead property tax exemption and state aid for
education. The property tax bill must contain a statement of
the assessed value of a homestead, before and after the
calculation of a Maine resident homestead property tax
exemption, and the amount of the exemption applied to the
homestead. The State Tax Assessor shall annually provide each
municipality with the amount of state-municipal revenue
sharing and state aid for education subject to identification
under this section.

 
Sec. 4. 36 MRSA c. 105, sub-c. 4-B, as amended, is repealed.

 
Sec. 5. 36 MRSA §6201, sub-§11-A, as amended by PL 1999, c. 401, Pt.
R, §1 and affected by §2, is further amended to read:

 
11-A. Rent constituting property taxes accrued for
nonelderly household. "Rent constituting property taxes
accrued for nonelderly household" means 18% 20% of the gross
rent actually paid in cash or its equivalent in any tax year
by a claimant and the claimant's household solely for the
right of occupancy of their Maine homestead in the tax year
and which rent constitutes the basis, in the succeeding
calendar year, of a claim for relief under this chapter by the
claimant.

 
Sec. 6. 36 MRSA §6207, sub-§1, ¶A-1, as amended by PL 1997, c. 557,
Pt. A, §3 and affected by Pt. G, §1, is further amended to
read:

 
A-1. Fifty percent of that portion of the benefit base that
exceeds 4% 3% but does not exceed 8% 6% of income plus 100%


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