Maine Legislature, Session 121, LD 1331
Committee: Taxation
Sponsors: TURNER, NASS, WOODCOCK, BRUNO

Legislative Document 
No. 1331 
S.P.433 
In Senate, March 12,2003 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Allow Real Estate To Be Valued Differently Based on the 
Residence of the Owner 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Senator TURNER of Cumberland. 
JOY J. O'BRIEN 
Secretary of the Senate 
Cosponsored by Senators: NASS of York, WOODCOCK of Franklin, Representative: BRUNO 
of Raymond. 
Printed on recycled papt'r 
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. 
Valuation of Maine resident property. 
The Legislature 
shall reguire municipalities to establish a fixed valuation of 
property owned 
by 
a 
permanent resident of Maine within that 
municipality. 
The valuation of Maine resident-owned property may 
not increase for the time that the property is owned by that 
Maine resident. 
Upon transfer of the property to a 
non-Maine 
resident, 
the 
valuation 
may 
increase 
to 
the 
just value 
as 
determined by the assessors of the taxing municipality. 
If the 
property is transferred to another permanent Maine resident, the 
valuation of the property remains at the same value as when last 
owned by the transferor. 
The valuation of property owned by a 
person who is not a permanent resident of Maine must continue to 
increase according to the just value of that property. 
; 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 require 
the Legislature to require municipalities to fix the value 
of property owned by a Maine resident at a level that does 
not 
change 
until 
the 
property 
is 
transferred 
to 
a 
nonresident of Maine and requiring the val'.le of property 
owned by non-Maine residents to increase according to just 
value assessment?" 
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 
Page l-LR0561(1) 
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. 
SUMMARY 
This resolution proposes to amend the Constitution of Maine 
to require the Legislature to require municipalities to fix the 
value of property owned by permanent residents of Maine; once the 
value is fixed, it could not increase until the property was 
transferred through sale or other means to a non-Maine resident 
or 
the 
owner 
was 
no 
longer 
considered 
a 
permanent 
Maine 
resident. 
At the time of transfer to a non-Maine resident, the 
valuation of the property would increase to the amount of the 
true or just valuation. 
A Maine resident who 
purchased the 
property would assume the valuation in place on the date of the 
transfer.