| |  | | If 2 or more individuals claim the same property, the matter must |  | be referred to the State Tax Assessor, whose decision is final. |  | Ownership of a homestead under this chapter may be by fee, by |  | life tenancy, by bond for deed, as mortgagee or any other |  | possessory interest in which the owner is personally responsible |  | for the tax for which a refund is claimed. | 
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 |  | | For purposes of this subsection, "occasionally rent out" means to |  | rent out a homestead for a period of less than one month during a |  | calendar year. | 
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 |  | |  | Emergency clause.  In view of the emergency cited in the preamble, |  | this Act takes effect when approved. | 
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 |  | |  | Current law prohibits residents who rent out their homes for |  | any period of time from qualifying for the Maine Residents |  | Property Tax Program.  This bill would allow a resident that |  | rents out that resident's home for less than one month a year to |  | qualify for the Maine Residents Property Tax Program. | 
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