| 47. Public Law 2005, chapter 2, Part E, section 3 enacted |
January 21, 2005 permanently extends the deadline for filing an |
application for the Maine Residents Property Tax Program from |
December 31st to May 31st. Thus, the new filing period for the |
program is August 1st to May 31st; previously, the filing period |
was August 1st to December 31st. Existing law also provides a 6- |
month extension for reasonable cause, extending the deadline for |
eligible applicants from May 31st to November 30th. This |
extension period overlaps the next program that starts August |
1st. To eliminate this overlap, the bill shortens the allowable |
extension period from 6 months to 2 months, through July 31st. |
Under law prior to enactment of Public Law 2005, chapter 2, the |
total number of months available for filing an application, |
including the allowable extension period, was 11 months. This |
bill provides a total of 12 months for filing an application. |
Public Law 2005, chapter 2 provides a total of 16 months. |