An Act Making Unified Appropriations and Allocations for the Expenditures of State Government, General Fund and Other Funds, and Changing Certain Provisions of the Law Necessary to the Proper Operations of State Government for the Fiscal Years Ending June 30, 2004 and June 30, 2005 LR 2000(24)-
Maine Legislature, Session 121, LD 1319
Committee Amendment CA_A-HA_J_H45 (House)
Amends: 36 MRSA §683

HOUSE AMENDMENT ,~, to COMMITTEE AMENDMENT "A" to H.P. 973, 
L.D. 
1319, 
Bill, 
"An 
Act 
Making Unified Appropriations 
and 
Allocations for the Expenditures of State Government, 
General 
Fund and Other Funds, and Changing Certain Provisions of the Law 
Necessary to the Proper Operations of State Government for the 
Fiscal Years Ending June 30, 2004 and June 30, 2005" 
Amend the amendment in Part 
BB 
by striking out all of 
sections I and 2 and inserting in their place the following: 
'Sec. BB-l. 36 MRSA §683, sub-§l, as enacted by PL 1997, c. 
643, Pt. HHH, §3 and affected by §10, is amended to read: 
1. 
Exemption amount. 
The estate up to the just value of 
$+TQQQ $6,125 of the homestead of a permanent resident of this 
State who has owned a homestead in this State for the preceding 
months is exempt from taxation except for assessments for 
special benefits. 
In determining the local assessed value of the 
exemption, 
the 
assessor 
shall multiply 
the 
amount 
of 
the 
exemption by the ratio of current just value upon which the 
assessment is based as furnished in the assessor's annual return 
pursuant to section 383. 
If the title to a homestead is held by 
the applicant jointly or in common with others, the exemption may 
not exceed $+TQQQ $6,125 of the just value of the homestead, but 
may be apportioned among the owners who reside on the property to 
the 
extent 
of 
their 
respective 
interests. 
A 
municipality 
responsible for 
administering the homestead exemption has 
no 
obligation to create separate accounts for each partial interest 
in a homestead owned jointly or in common.' 
Further amend the amendment by inserting after Part MMM the 
following: 
Page l-LR2000(24) 
HOUSE AMENDMENT 
HOUSE AMENDMENT ,~" to COMMITTEE AMENDMENT "A" to H.P. 973, L.D. 
1319 
'PARTNNN 
Sec. NNN-l. 
Appropriations and allocations. 
appropriations and allocations are made. 
AD~NISTRATIVE AND FIRARCIAL SERVICES, 
DEPARTMENT OF 
Homestead Property Tax Exemption -
Mandate Reimbursement 
The 
following 
Initiative: 
Deappropriates funds to offset an appropriation in 
Part B of this Act. 
General Fund 
All Other 
GENERAL FUND TOTAL 
2003-04 
($110,700) 
($110,700) 
2004-05 
$0 
$0 . 
Further amend the amendment by relettering or renumbering 
any 
nonconsecutive 
Part 
letter 
or 
section 
number 
to 
read 
consecutively. 
SUMMARY 
This amendment replaces the tiered homestead exemption with 
a flat reduction in the exemption amount from $7,000 to $6,125. 
FISCAL NOTE REQUIRED 
(See attached) 
SPONSORED BY, ~ 
Q -~ ~ 
(Representative GLYNN) 
TOWN: 
South Portland 
HOUSE AMENDMENT 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Revenue 
General Fund 
Approved: 03125103 ;li?ac:.. 
Office of Fiscal and Program Review 
LD 1319 
An Act Making Unified Appropriations and Allocations for the 
Expenditures of State Government, General Fund and Other Funds, and 
Changing Certain Provisions of the Law Necessary to the Proper 
Operations of State Government for the Fiscal Years Ending June 30, 
2004 and June 30, 2005 
LR 2000(24)-
Fiscal Note for House Amendment" "to Committee Amendment "A" 
Sponsor: Rep. Glynn 
Fiscal Note Required: Yes 
Fiscal Note 
2003-04 
2004-05 
Biennium 
($110,700) 
$0 
($110,700) 
($110,700) 
$0 
($110,700) 
$0 
$0 
$0 
LR2000(24) - Fiscal Note - Page 1 of 1