Maine Legislature, Session 121, LD 1629
Committee Amendment CA_C-SA_C_S330 (Senate)
Amends: 36 MRSA §6201, 36 MRSA §6207, 36 MRSA §6209

SENATE 
AMENDMENT "e" to COMMITTEE 
AMENDMENT 
"C" to H.P. 
1209, L.D. 1629, "RESOLUTION, Proposing a Competing Measure under 
the Constitution of Maine To Create Municipal Service Districts 
To' Reduce the Cost of Local Government, To Provide Property Tax 
Relief and To Increase Economic Competitiveness" 
Amend the amendment by inserting after Part B the following: 
'PARTC 
Sec. C-l. 36 MRSA §6201, sub-§l, as amended by PL 1993, c. 
670, §9, is repealed and the following enacted in its place: 
1. 
Benefit base. 
"Benefit base" 
means 
property taxes 
accrued on the first $200,000 of taxable just value of the 
homestead or rent constituting property taxes accrued. 
In the 
case of property taxes accrued, the benefit base is determined by 
multiplying $200,000 by the ratio of current just value upon 
which the assessment is based as furnished in the assessor's 
annual return to the State Tax Assessor filed in accordance with 
section 383 times the municipal tax rate. 
If the benefit base as 
calculated 
in 
the 
previous 
sentence 
exceeds 
property 
taxes 
accrued, the property taxes accrued become the benefit base. 
In 
the case of a claimant paying both rent and property taxes for a 
homestead, "benefit base" means both property taxes accrued as 
limited by this subsection and rent constituting property taxes 
accrued. 
Sec. C-2. 36 MRSA §6207, first 11, as amended by PL 1997, c. 
557, Pt. A, §3 and affected by Pt. G, §1, is further amended to 
read: 
A claimant representing a nonelderly household qualifies for 
the 
following 
benefits 
6~B~ee~---~--~~--~~~~ew~~~---iaeeme 
*imi~a~iea6. 
Page l-LR2165(22) 
SENATE AMENDMENT 
~Ij~, 
,. 
SENATE AMENDMENT .. C,.. .. to COMMITTEE AMENDMENT "e" to H.P. 1209, 
L.D. 1629 
Sec. C-3. 36 MRSA §6207, sub-§l, 1JA-l, as amended by PL 1997, 
c. 557, Pt. A, §3 and affected by Pt. G, §l, is further amended 
to read: 
A-I. 
~~fey-~~-~~-~hae The portion of the benefit base 
that exceeds 
4%--bu-t--GGe-&-~~--e-~-8% 5°-0 of income 
~lliS 
lQQ%-e~-~~-~k~~~-~ae-aeBefi~-~£~~~-~-~~-ef 
~Beeme-ee-a-ma*imliffi-~aymeBe-ef-$lTggQ. 
Sec. C-4. 36 MRSA §6207, sub-§2, as amended by PL 1997, c. 
557, Pt. A, §3 and affected by Pt. G, §1, is repealed. 
Sec. C-5. 36 MRSA §6209, as amended by PL 1989, c. 508, §25, 
is further amended to read: 
§6209. Annual adjustment 
1. 
Household limitation adjustment. 
Beginning March 1, 
1989, 
and annually thereafter, 
the State Tax Assessor shall 
determine the household 
income eligibility adjustment factor. 
That factor shall ~ 
be multiplied by the income limitations in 
section ·6206, applicable for the year prior to that for which 
relief is requested. The result shall ~ 
be rounded to the 
nearest $100 and shall ~ 
apply to the year for which relief is 
requested corresponding to the year on which the annualized cost 
of living adjustments were based. 
8e{jiBBiB{j-Ma£€B.--l...,.--J:.9-9-J:.r -ehe 
same-~~~~~~~-l-~-empleyeQ-~e-~~-k~-~~-limieaeieB 
iB-See~ieB-96Q+T-SliaSeee~eB-6T 
Sec. 
C-6. 
Appropriations 
and 
Allocations. 
appropriations and allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, 
DEPARTMENT OF 
Maine Residents Property Tax Program 
0648 
The 
following 
Initiative: 
Appropriates funds required due to the expansion of 
the Maine Residents Property Tax Program. 
General Fund 
All Other 
General Fund Total 
Revenue Services -
Bureau of 
0002 
2003-04 
$0 
$0 
2004-05 
$34,350,000 
$34,350,000 
Initiative: 
Provides 
funds 
for 
one 
Tax 
Examiner 
position 
effective July 1, 2004 and other related costs associated with an 
SENATE AMENDMENT 
'P. cj~, 
"040" 
SENATE AMENDMENT "c," to COMMITTEE AMENDMENT "C" to H.P. 1209, 
L.D. 1629 
increase in the number of applications for the Maine Residents 
Property Tax Program. 
General Fund 
Positions - Legislative Count 
Personal Services 
All Other 
General Fund Total 
ADMINISTRATIVE AND FINANCIAL SERVICES, 
DEPARTMENT OF 
DEPARTMENT 'l'OTALS 
General Fund 
DEPARTMENT mTAL - ALL FONDS 
SUMMARY 
2003-04 
2004-05 
(0.000) 
(1.000) 
$0 
$46,135 
51,028 
$0 
$97,163 
2003-04 
2004-05 
$0 
$34,447,163 
$0 
$34,447,163' 
This 
amendment 
expands 
the Maine 
Residents Property Tax 
Program, commonly referred to as "the circuitbreaker program," by 
removing the income eligibility requirements and providing for a 
rebate equal to the amount by which the property taxes on the 
first $200,000 of the value of a homestead, or rent constituting 
property taxes, exceed 5% of a household's income. 
FISCAL NOTE REQUIRED 
(See attached) 
SPONSORED BY'~ 
(Senator BR 
J 
COUNTY: 
Cumberland 
SENATE AMENDMENT 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Fiscal Detail and Notes 
Approved: 08/20/03 ;J!;p'ae 
Office of Fiscal and Program Review 
LD 1629 
RESOLUTION, Proposing a Competing Measure under the Constitution 
of Maine to Create Municipal Budget Caps, Reduce the Cost of Local 
Government through Increased State Education Funding and Provide 
Property Tax Relief 
LR2165(22) 
Fiscal Note for Senate Amendment 'Ur- to Committee Amendment "c" 
Sponsor: Sen. Brennan 
Fiscal Note Required: Yes 
Fiscal Note 
2003-04 
2004-05 
$0 
$34,447,163 
$0 
$34,447,163 
Projections 
2005-06 
$35,812,548 
Projections 
2006-07 
$37,246,821 
$35,812,548 
$37,246,821 
This amendment increases the General Food cost of the bill by $34,447,163 in fiscal year 2004-05. 
LR2 I 65(22) - Fiscal Note - Page 1 of I