CHAPTER 907-A

MUNICIPAL PROPERTY TAX ASSISTANCE

§6231.__Definitions

For the purposes of this chapter, unless the context otherwise indicates, the terms used in this chapter have the same meaning as in chapter 907.

§6232.__Municipal authority

The legislative body of a municipality may by ordinance adopt a program to provide benefits to persons with homesteads in the municipality.__A municipality may choose to restrict the program to persons who are at least 62 years of age.

1.__Conditions of program.__A program adopted under this section must:

A.__Require that the claimant has a homestead in the municipality;

B.__Provide benefits for both owners and renters of homesteads; and

C.__Calculate benefits in a way that provides greater benefits proportionally to claimants with lower incomes in relation to their property taxes accrued or rent constituting property taxes accrued.

2.__Relationship to state program.__Benefits received under a program adopted by a municipality under this section are in addition to benefits provided under chapter 907.__A municipality may, but is not required to, provide that:

A.__Benefits under the program are equal to a percentage of the benefits received by the claimant under chapter 907;

B.__The amount of benefits received under the program may not exceed 50% of property taxes or rent constituting property taxes paid on a homestead; or

C.__The amount of benefits received under the program together with benefits received under chapter 907 may not exceed 60% of property taxes or rent constituting property taxes paid on a homestead.