|  | 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. |