| | 1. Benefit base. "Benefit base" means property taxes accrued | or rent constituting property taxes accrued. In the case of a | claimant paying both rent and property taxes for a homestead, | benefit base means both property taxes accrued and rent | constituting property taxes accrued. The benefit base may not | exceed $3,000 for single-member households and $4,000 for | households with 2 or more members. |
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| | Sec. E-2. 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: |
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| | 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. |
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| | Sec. E-3. 36 MRSA §6204, as amended by PL 2001, c. 396, §42, is | further amended to read: |
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| | A claim may not be paid unless the claim is filed with the | Bureau of Revenue Services on or after August 1st and on or | before the following December May 31st. |
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| | Sec. E-4. 36 MRSA §6207, sub-§1, ķA-1, as amended by PL 1997, c. 557, | Pt. A, §3 and affected by Pt. G, §1, is further amended to read: |
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| A-1. Fifty percent of that portion of the benefit base that | exceeds 4% but does not exceed 8% of income plus 100% of | that portion of the benefit base that exceeds 8% of income | to a maximum payment of $1,000 $2,000. |
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| | Sec. E-5. 36 MRSA §6207, sub-§2, as amended by PL 1997, c. 557, Pt. A, | §3 and affected by Pt. G, §1, is repealed. |
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| | Sec. E-6. 36 MRSA §6209, as amended by PL 1989, c. 508, §25, is | further amended to read: |
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| | 1. Household limitation adjustment. Beginning March 1, 1989, | and annually thereafter, the The State Tax Assessor shall | determine annually the household income eligibility adjustment | factor. That factor shall must be multiplied by the applicable |
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