An Act To Provide Meaningful Property Tax Relief
Maine Legislature, Session 121, LD 0266
Committee: Taxation
Sponsors: BROMLEY, BLISS, DAMON, EDMONDS, LEMONT, STRIMLING, SUSLOVIC
Amends: 36 MRSA §383, 36 MRSA §507, 36 MRSA §6201, 36 MRSA §6207

Legislative Document 
No. 266 
S.P.100 
In Senate, January 23,2003 
An Act To Provide Meaningful Property Tax Relief 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Senator BROMLEY of Cumberland. 
Cosponsored by Representative BLISS of South Portland and 
JOY J. O'BRIEN 
Secretary of the Senate 
Senators: DAMON of Hancock, EDMONDS of Cumberland, LEMONT of York, 
STRIMLING of Cumberland, Representative: SUSLOVIC of Portland. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §383, sub-§4, "A and B, as enacted by PL 200l, 
c. 32, §1, are amended to read: 
A. 
Maine Tree Growth Tax Law, section 578; ~ 
B. 
Veterans' property tax exemptions, section 653T-aHa~ 
Sec. 2. 36 MRSA §383, sub-§4, ,C, as enacted by PL 2001, c. 
32, §1, is repealed. 
Sec. 3. 36 MRSA §507, first" as amended by PL 1997, c. 643, 
Pt. HHH, §2 and affected by §10, is further amended to read: 
When 
a municipality issues 
a 
property tax bill to each 
taxpayer, each bill must contain a statement or calculation that 
demonstrates the amount or percentage by which the taxpayer's tax 
has been reduced by the distribution of state-municipal revenue 
sharingT-~~~-~~~~~--~e£--~ae-~~-~~~~--Remesteaa 
pFepeF~y-taH-eHemp~ieH and state aid for education. 
The property 
tax bill must contain a statement of the assessed value of a 
homesteadT-~~~~-aE~eF-~~~~~~-eE-~~~-FesiaeH~ 
R9meS~eaQ-pF9peF~y-~aH-eHemp~i9HT and the amount of the exemption 
applied to the homestead. 
The State Tax Assessor shall annually 
provide 
each municipality with the 
amount 
of state-municipal 
revenue 
sharing 
and 
state 
aid 
for 
education 
subject 
to 
identification under this section. 
Sec. 4. 36 MRSA c.l05, sub-c. 4-B, as amended, is repealed. 
Sec. 5. 36 MRSA §6201, sub-§II-A, as amended by PL 1999, c. 
401, Pt. R, §1 and affected by §2, is further amended to read: 
II-A. 
Rent 
constituting 
property 
taxes 
accrued 
for 
nonelderly household. 
"Rent constituting property taxes accrued 
for 
nonelderly household" 
means 
1,8% 
20<),0 
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. 
Sec. 6. 36 MRSA §6207, sub-§l, ,A-I, as amended by PL 1997, c. 
557, Pt. A, §3 and affected by Pt. G, §l, is further amended to 
read: 
A-I. 
Fifty percent of that portion of the benefit base that 
exceeds -4% 
3<),0 but does not exceed 8% 6°-0 of income plus 100°0 
of that portion of the benefit base that exceeds 8% 
6g.0 of 
income to a maximum payment of $lTGGG $3,000. 
Sec. 7. 36 MRSA §6207, sub-§2, as amended by PL 1997, c. 557, 
Pt. A, §3 and affected by Pt. G, §1, is further amended to read: 
2. 
Income 
eligibility. 
Single-member 
households 
with 
household incomes in excess of $da;'1GG $40,000 and households 
wi th 2 or more members with a household income in excess of 
$4GTGGG $60,000 are not eligible for a benefit. 
SUMMARY 
This bill does the following: 
1. 
It repeals the Maine resident homestead property tax 
exemption and instead expands the Maine Residents Property Tax 
Program, commonly known as the "circuit breaker" program; 
2. 
It increases the benefits for renters under the Maine 
Residents Property Tax Program by increasing the percentage of 
rent constituting property taxes from 18% to 20% of rent paid; 
3. 
It expands the circuit breaker program by reducing the 
income tax thresholds from 4% and 8% to 3% and 6%, respectively, 
and by increasing the maximum benefit payment 
from $1,000 to 
$3,000; and 
4. 
It expands the circuit breaker program by increasing the 
income thresholds from $25,700 for singles and $40,000 for joint 
filers to $40,000 and $60,000, respectively.