An Act To Exempt Snow Grooming Equipment and Machinery from the Personal Property Tax
Maine Legislature, Session 122, LD 1799
Committee Amendment CA_A-SA_A_S685 (Senate)

SENATE 
AMENDMENT "It" to COMMITTEE 
AMENDMENT 
"A" to S . P . 
716, L.D. 1799, Bill, "An Act To Exempt Snow Grooming Equipment 
and Machinery from the Personal Property Tax" 
Amend the amendment by inserting after the first indented 
paragraph the following: 
'Further amend the bill by inserting after the title and 
before the enacting clause the following: 
'Mandate preamble. 
This measure requires one or more local 
units of government to expand or modify activities so as to 
necessitate additional expenditures from local revenues but does 
not provide funding for at least 90% 
of those expenditures. 
Pursuant to the Constitution of Maine, Article IX, Section 21, 
2/3 of all of the members elected to each House have determined 
it necessary to enact this measure. 
Emergency preamble. Whereas, acts of the Legislature do not 
become effective until 90 days after adjournment unless enacted 
as emergencies; and 
Whereas, 
this 
Act 
proposes 
a 
property 
tax 
exemption 
effective April 1, 2006; and 
Whereas, it is necessary for this Act to take effect as soon 
as possible to avoid administrative complications and confusion; 
and 
SENATE AMENDMENT 
.. ,. 
~ 
SENATE 
AMENDMENT "JI-" to COMMITTEE 
AMENDMENT "A" to S.P. 716, 
L.D. 1799 
Whereas, in the judgment of the Legislature, these facts 
create an emergency within the meaning of the Constitution of 
Maine 
and 
require 
the 
following 
legislation 
as 
immediately 
necessary for the preservation of the public peace, health and 
safety; now, therefore, I 
I 
Further amend the amendment by inserting before the summary 
the following: 
I Further amend the bill by inserting after section 1 the 
following: 
I Sec. 
2. 
Appropriations 
and 
allocations. 
appropriations and allocations are made. 
The 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPAR"l'MENT OF 
Snow Groominq Property Tax Exemption Reimbursement (new) 
following 
Ini tiati ve: 
Provides funds to reimburse municipalities 
50'1-0 of 
the property tax revenue loss as a result of the exemption for 
snow grooming equipment registered with the Department of Inland 
Fisheries and Wildlife. 
GENERAL nnm 
All Other 
GENERAL FUND TOTAL 
Sec. 3. Retroactivity. 
This 
Act 
purposes of determining the taxable 
after April 1, 2006. 
2005-06 
$0 
$0 
2006-07 
$18,565 
$18,565 
applies retroactively for 
status of property on or 
Emergency clause. 
In view of the emergency cited in the 
preamble, this Act takes effect when approved.' 
I 
SUMMARY 
This amendment provides that the property tax exemption for 
SENATE AMENDMENT 
~.", 
SENATE 
AMENDMENT "A" to COMMITTEE 
AMENDMENT 
"A" to s. P. 
L.D. 1799 
716, 
snow grooming equipment applies retroactively to property taxes 
based on the status of property on or after April 1, 2006 and 
adds a mandate preamble and emergency preamble and clause. 
FISCAL NOTE REQUIRED 
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SPONSORED BY: 
/ i/L! . lOr!:!; 
il<-c1'.:t./ 
(Senator ROTU/DO) 
I 
I 
COUNTY: 
Androscoggin 
SENATE AMENDMENT 
Approved: 05122/06 ~ae 
LD 1799 
LR2637(04) 
An Act to Exempt Snow Grooming Equipment and Machinery from the Personal Property Tax 
Fiscal Note for Senate Amendment "A" to Committee Amendment" A" 
Sponsor: Sen. Rotundo 
Fiscal Note Required: Yes 
Fiscal Note 
Exempted State Mandate 
2005-06 
2006-07 
Projections 
2007-08 
Projections 
2008-09 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
State Mandate 
$0 
$0 
$18,565 
$0 
$18,565 
$0 
New or Expanded Activity 
Unit Affected 
Costs 
$0 
Requires municipalities to determine the taxable status of snow grooming equipment Municipality 
Insignificant 
as of April 1, 2006. It is estimated that 5 municipalities will be impacted. Pursuant 
to the Mandate Preamble, the two-thirds vote of all members elected to each House 
exempts the State from the constitutional requirement to fund 90% of the additional 
local costs. 
Fiscal Detail and Notes 
This amendment increases the cost of the bill by $18,565 as a result of applying the provisions retroactively to the 
status of property on and after April 1, 2006. The bill, as amended, continues to have a General Fund cost of $18,750 
in fiscal year 2007-08 and $18,938 in fiscal year 2008-09. 
LR2637(4) - Fiscal Note - Page 1 of 1