An Act to Make Supplemental Appropriations and Allocations for the Expenditures of State Government and to Change Certain Provisions of the Law Necessary for the Proper Operations of State Government for the Fiscal Years Ending June 30, 2004 and June 30,2005 LR 2700(22)
Maine Legislature, Session 121, LD 1828
Committee Amendment CA_A-HA_F_H655 (House)
Amends: 36 MRSA §683

HOUSE 
AMENDMENT 
",::;.. to COMMITTEE 
AMENDMENT 
"A" 
to H. P . 
1351, 
L.D. 
1828, 
Bill, 
"An 
Act 
To 
Make 
Supplemental 
Appropriations 
and Allocations for the Expenditures of State 
Government and To Change Certain Provisions of the Law Necessary 
for the Proper Operations of State Government for the Fiscal 
Years Ending June 30, 2004 and June 30, 2005" 
Amend the amendment by inserting after Part CC the following: 
'PARTDD 
Sec. DD·1. 36 MRSA §683, sub.§l, as repealed and replaced by 
PL 2003, c. 20, Pt. BB, §1 and affected by §3, is repealed and 
the following enacted in its place: 
1.. 
Exemption amount. 
The estate up to the just value o{ 
$7,000 of the homestead of a permanent resident of this State who 
has owned a homestead in this State for the preceding 12 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 $7,000 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. 
Page l-LR2700(22) 
HOUSE AMENDMENT 
~ 
~ 
f:tt 
HOUSE AMENDMENT "P, to COMMITTEE 
AMENDMENT 
"A" to H. P . 
L.D. 1828 
1351, 
Sec. DD-2. 36 MRS A §683, sub-§l-A, as enacted by PL 2003, c. 
20, Pt. BB, §2 and affected by §3, is repealed. 
Sec. DD-3. Application. 
Those portions of this Part that 
repeal and replace the Maine Revised Statutes, Title 36, section 
683, subsection 1 and repeal subsection I-A apply to property 
taxes based on the status of property on or after April 1, 2004. 
Sec. DD-4. 
Appropriations and allocations. 
appropriations and allocations are made. 
The 
following 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Homestead Property Tax Exemption Reimbursement 0886 
Initiative: 
Appropriates funds to revert the tiered homestead 
property tax exemption back to a $7,000 exemption regardless of 
property value beginning in fiscal year 2004-05. 
General Fund 
All Other 
General Fund Total 
ADMINISTRATIVE AND FINANCIAL 
SERVICES, DEPARTMENT OF 
DEPARTMENT TO'rALS 
GENERAL FOND 
DEPARTMENT TO'rAL -
ALL FONDS 
Further amend 
any 
nonconsecutive 
consecutively. 
the amendment by 
Part 
letter 
or 
2003-04 
$0 
$0 
2003-04 
$0 
$0 
2004-05 
$4,947,662 
$4,947,662 
2004-05 
$4,947,662 
$4,947,662' 
relettering or renumbering 
section 
number 
to 
read 
HOUSE AMENDMENT 
, 
~~ 2 
~.,. 
~ 
~ 4 
HOUSE 
AMENDMENT "f.. to COMMITTEE 
AMENDMENT 
L.D. 1828 
SUMMARY 
"A" to H.P. 
1351, 
This amendment restores the homestead property tax exemption 
to 
$7,000 
for 
all 
homesteads 
for 
property 
tax 
valuations 
determined after April 2004. 
SPONSORED BY: C)~ 
~. ~ 
(Representative GLYNN) 
TOWN: 
South Portland 
FISCAL:"; 0 TE RE Q llRED, 
(See_att3:c~ed) . 
HOUSE AMENDMENT 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Approved: 01/29/04 ~ae 
Office of Fiscal and Program Review 
LD 1828 
An Act to Make Supplemental Appropriations and Allocations for 
the Expenditures of State Government and to Change Certain 
Provisions of the Law Necessary for the Proper Operations of State 
Government for the Fiscal Years Ending June 30, 2004 and June 
30,2005 
LR 2700(22) 
Fiscal Note for House Amendment" "to Committee Amendment "A" 
Sponsor: Rep. Glynn 
Fiscal Note Required: Yes 
Fiscal Note 
2003-04 
$0 
$0 
$0 
$0 
2004-05 
$4,815,409 
$4,947,662 
$132,253 
$7,107 
This amendment will increase the General Fund cost of the bill by $4,815,409 in fiscal year 2004-05. The net 
General Fund cost of the amendment is $4,551,680 in fiscal year 2005-06 and $4,654,655 in fiscal year 2006-
07. 
LR2700(22) - Fiscal Note - Page 1 of 1