Maine Legislature, Session 121, LD 1171
Committee: Taxation
Sponsors: SUSLOVIC, STRIMLING, ADAMS, BULL, COWGER, JACKSON, KOFFMAN, LERMAN, DOUGLASS

Legislative Document 
No. 1171 
H.P.868 
House of Representatives, March 5, 2003 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Allow Municipalities To Assess 2nd Homes at up to Twice 
the Valuation 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative SUSLOVIC of Portland. 
Cosponsored by Senator STRIMLING of Cumberland and 
17/~/h.~ 
MILLICENT M. MacFARLAND 
Clerk 
Representatives: ADAMS of Portland, BULL of Freeport, COWGER of Hallowell, JACKSON 
of Fort Kent, KOFFMAN of Bar Harbor, LERMAN of Augusta, McGOW AN of Pittsfield, 
Senator: DOUGLASS of Androscoggin. 
PrinleO 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 taxes on secondary residential property. 
The 
Legislature may allow municipalities to impose a higher tax rate 
for 
secondary 
residential 
property, 
as 
defined 
by 
the 
Legislature, 
at 
a 
rate 
up 
to 
twice 
the mill 
rate 
in that 
municipality. 
Revenue created by a tax imposed pursuant to this 
subsection must be apportioned as follows: 
to the taxing 
municipality; 
1/3 to the General Fund; 
and 1/3 to 
a 
program 
established by the Legislature that provides property tax relief 
to residents based on income or age. 
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 tax secondary residential property at a rate 
of twice that for primary residential property within that 
municipality and allocating the additional revenue equally 
between the taxing municipality, 
the General 
Fund 
and 
a 
property 
tax 
relief 
program 
for 
elderly 
or 
low-income 
residents?" 
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. 
SUMMARY 
This resolution proposes to amend the Constitution of Maine 
to require the Legislature to allow municipalities to impose an 
addi tional property tax on secondary residential property in an 
amount up to twice the mill rate imposed on primary residential 
property. 
The 
revenue 
raised by 
this 
tax 
would 
be 
divided 
equally among the taxing municipality, the General Fund and a 
program, 
such as the so-called "circuit breaker program," that 
provides property tax relief to elderly or low-income residents.