LD 1824
pg. 9
Page 8 of 17 An Act To Provide Property Tax Relief to Maine Homeowners Page 10 of 17
Download Bill Text
LR 2194
Item 1

 
but if one is not appointed within 2 years of the filing of the
claim, the amount of the claim escheats to the State.

 
§6225.__Claim to be paid from General Fund

 
The amount of the claim after certification by the assessor
pursuant to section 6234 must be paid to claimant from the
General Fund.__Interest is not allowed on any payment made to a
claimant pursuant to this chapter.

 
§6226. One claim per household

 
Only one claimant per household or homestead per year is
entitled to relief under this chapter.

 
§6227.__Application for property tax relief payment

 
1.__Generally.__A property tax relief payment pursuant to this
chapter is not allowed except upon application for the property
tax relief payment in a manner and on a form prescribed by the
assessor.__The assessor may require that the application
submitted pursuant to this section contain any information
reasonably required for the administration of this chapter,
including any information necessary to verify the claimant's
extent of eligibility for a property tax relief payment.__All
applications are considered as if made under oath and a claimant
is subject to the penalties provided by law for perjury with
respect to false declarations.__The assessor may provide for the
option of filing an application by telephone using a system
established by the assessor.__A property tax relief payment is
allowed pursuant to this chapter for a claimant whose ownership
of an interest in a homestead is satisfied by the holding of the
beneficial interest if legal title to or share in the homestead
is held by another for the benefit of the claimant.

 
2.__Application form.__A claimant making a claim for the first
time for a homestead in this State shall file the claim for a
property tax relief payment by application to the assessor on a
form prescribed by the assessor.__Following the initial claim, a
claim may be submitted either:

 
A.__As part of the claimant's income tax return filed
pursuant to Part 8 by providing all the information
requested by the assessor; or

 
B.__On a form prescribed by the assessor if:

 
(1)__The claimant is not required to file an income tax
return; or


Page 8 of 17 Top of Page Page 10 of 17