Maine Legislature, Session 121, LD 1124
Committee: Taxation
Sponsors: LEMOINE, CAMPBELL, STANLEY

Legislative Document 
No. 1124 
H.P.827 
House of Representatives, March 4,2003 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Allow Property Tax Reductions for Seniors 
Reference to the Committee on Taxation suggested and ordered printed. 
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MILLICENT M. MacFARLAND 
Clerk 
Presented by Representative LEMOINE of Old Orchard Beach. 
Cosponsored by Representative CAMPBELL of Newfield and 
Senator: STANLEY of Penobscot. 
Printed on recycled paper 
Constitutional amendment. 
Resolved: 
Two 
thirds 
branch 
of 
the 
Legislature 
concurring, 
that 
the 
amendment to the Constitution of Maine be proposed: 
Constitution, Art. IX, §8, sub-§6 is enacted to read: 
of 
each 
following 
6. 
Property tazes based on 5-year average valuation. 
The 
Legislature may allow municipalities to impose property taxes on 
residential property owned by residents at least 62 years of age 
based upon the average municipally assessed value of the property 
over the 5 years prior to the assessment. 
; and be it further 
Constitutional referendum procedure; form of question; effective 
date. Resolved: 
That the municipal officers of this State shall 
notify the inhabitants of their respective cities, 
towns 
and 
plantations to meet, in the manner prescribed by law for holding 
a statewide election, at a statewide election, on the Tuesday 
following the first Monday of November following the passage of 
this resolution, to vote upon the ratification of the amendment 
proposed in this resolution by voting upon the following question: 
"Do you favor amending the Constitution of Maine to allow a 
municipality to impose property taxes based upon the average 
municipally assessed value of the home for the 5 years prior 
to the assessment for homes owned by residents who are at 
least 62 years of age?" 
The legal voters of each city, town and plantation shall 
vote by ballot on this question and designate their choice by a 
cross or check mark placed within the corresponding square below 
the word "Yes" or "No." 
The ballots must be received, sorted, 
counted and declared in open ward, town and plantation meetings 
and returns made to the Secretary of State in the same manner as 
votes for members of the Legislature. 
The Governor shall review 
the returns and, if it appears that a majority of the legal votes 
are cast in favor of the amendment, the Governor shall proclaim 
that fact without delay and the amendment becomes part of the 
Constitution of Maine on the date of the proclamation; and be it 
further 
Secretary of State shall prepare ballots. Resolved: 
That 
the 
Secretary of State shall prepare and furnish to each city, town 
and plantation all ballots, returns and copies of this resolution 
necessary to carry out the purposes of this referendum. 
Page l-LR0159(1) 
SUMMARY 
This resolution proposes to amend the Constitution of Maine 
to allow municipalities to impose property taxes on homes based 
on the average municipally assessed value of the home for the 5 
years prior to the assessment for homes owned by residents who 
are at least 62 years of age.