Maine Legislature, Session 121, LD 0938
Committee: Taxation
Sponsors: PERCY, MAYO, ADAMS, JACKSON, KAELIN, LERMAN, MILLS, PARADIS, PINGREE, HATCH

Legislative Document 
No. 938 
H.P.695 
House of Representatives, February 25, 2003 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Change the Assessment of Lands Used for Long-term 
Ownership 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative PERCY of Phippsburg. 
Cosponsored by Senator MAYO of Sagadahoc and 
!7J~/J7.~ 
MILLICENT M. MacFARLAND 
Clerk 
Representatives: ADAMS of Portland, JACKSON of Fort Kent, KAELIN of Winterport, 
LERMAN of Augusta, MILLS of Cornville, PARADIS of Frenchville, PINGREE of North 
Haven, Senator: HATCH of Somerset. 
Printed on recycled paper 
Constitutional amendment. 
Resolved: 
Two 
thirds 
of 
each 
branch 
of 
the 
Legislature 
concurring, 
that 
the 
following 
amendment to the Constitution of Maine be proposed: 
Constitution, Art. IX, §8, sub-§2 is amended to read: 
2. 
Assessment of certain 
lands 
based 
on 
current 
use; 
penalty on chanqe to hiqher use. 
The Legislature shall have 
power to provide for the assessment of the following types of 
real estate whenever situated in accordance with a valuation 
based upon the current use thereof and in accordance with such 
conditions as the Legislature may enact: 
A. 
Farms and agricultural lands, timberlands and woodlands; 
B. 
Open space lands which are used for recreation or the 
enjoyment of scenic natural beauty; aBe 
C. 
Lands used for game management or wildlife sanctuariesTL 
and 
D. 
Lands used for long-term ownership. 
In 
implementing 
paragraphs 
A, 
BaBeL 
CT 
and 
D 
the 
Legislature shall provide that any change of use higher than 
those set forth in paragraphs A, BaBeL C and D, except when the 
change is occasioned by a transfer resulting from the exercise or 
threatened exercise of the power of eminent domain, shall result 
in the imposition of a minimum penalty equal to the tax which 
would have been imposed over the 5 years preceding that change of 
use had that real estate been assessed at its highest and best 
use, less all taxes paid on that real estate over the preceding 5 
years, and interest, upon such reasonable and equitable basis as 
the Legislature shall determine. 
Any statutory or constitutional 
penalty imposed as a result of a change of use, whether imposed 
before 
or after 
the 
approval 
of 
this 
subsection, 
shall 
be 
determined without regard to the presence of minerals, provided 
that, when payment of the penalty is made or demanded, whichever 
occurs first, there is in effect a state excise tax which applies 
or would apply to the mining of those minerals. 
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 
Page l-LR1832(1) 
amendment 
proposed 
in 
this 
resolution 
by 
voting 
upon 
the 
following question: 
"Do you favor amending the Constitution of Maine to allow 
the Legislature to provide for an assessment of lands used 
for long-term ownership based on current use and to impose a 
penalty for change to higher use, which would be a transfer 
outside 
of 
the 
immediate 
family 
or 
by 
other 
than 
a 
designated bequest?" 
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 
constitutional 
resolution 
proposes 
to 
add 
another 
category of land, that is land used for long-term ownership, or 
generational family ownership, 
that may 
be assessed based on 
current use and against which a penalty may be imposed if it is 
transferred outside of the immediate family or by other than a 
designated bequest.