An Act To Limit Property Tax Abatement for Reasons of Poverty or Infirmity to Applicants' Residential Property
Maine Legislature, Session 122, LD 0358
Committee: Taxation
Sponsors: CARR, CLARK, JOY, DAVIS
Amends: 36 MRSA §841, 36 MRSA §943-A

Legislative Document 
No. 358 
H.P.271 
House of Representatives, January 25,2005 
An Act To Limit Property Tax Abatement for Reasons of Poverty or 
Infirmity to Applicants' Residential Property 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representati ve FLETCHER of Winslow. 
'Il/~ /J7.11ldC~ 
MILLICENT M. MacFARLAND 
Clerk 
Cosponsored by Representatives: CARR of Lincoln, CLARK of Millinocket, JOY of Crystal, 
Senator: DAVIS of Piscataquis. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §841, sub-§2, as repealed and replaced by PL 
1987, c. 772, §15, is amendep to read: 
2. 
Infirmity or poverty. 
The municipal officers or the 
State Tax Assessor for the unorganized territory, within 3 years 
from 
commitment, 
may, 
on their 
own 
knowledge 
or 
on written 
application 
therefor, 
make 
such 
abatements 
as 
they 
believe 
reasonable on the real and personal taxes on a±±---pe-l'-SeBS the 
primary residence of any person who, by reason of infirmity or 
poverty, aFe is in their judgment unable to contribute to the 
public charges. 
The municipal officers or the State Tax Assessor 
for the unorganized territory may extend the 3-year period within 
which they may make abatements under this subsection. 
Municipal officers or the State Tax Assessor for the unorganized 
territory shall: 
A. 
Provide that any person indicating an inability to pay 
all or part of taxes that have been assessed because of 
poverty or infirmity sha±± be informed of the right to make 
application under this subsection; 
-30 
B. 
Assist individuals in making application for abatement; 
C. 
Make 
available 
application 
forms 
for 
requesting 
an 
abatement based on poverty or infirmity and provide that 
those forms contain notice that a written decision sha±± 
will be made within 30 days of the date of application; 
D. 
Provide that persons are given the opportunity to apply 
for an abatement during normal business hours; 
E. 
Provide that all applications, information submitted in 
support 
of 
the 
application, 
files 
and 
communications 
relating 
to 
an 
application 
for 
abatement 
and 
the 
determination on the application for abatement saall-Be are 
confidential. 
Hearings 
and proceedings held pursuant to 
this subsection saa±± must be in executive session; 
F. 
Provide to any person applying for abatement 
subsection, notice in writing of their decision 
days of application; and 
G. 
Provide that any decision made under this 
sha±± 
include 
the 
specific 
reason 
or 
reasons 
decision and saa±l inform the applicant of the 
appeal and the procedure for requesting an appeal. 
Page l-LR0848(1) 
under this 
within 30 
subsection 
for 
the 
right to 
Sec. 2. 36 MRSA §943-A, as enacted by PL 1985, c. 364, §2, is 
amended to read: 
§943-A. Application for abatement 
Beginning with taxes that are assessed after April 1, 1989 
2005, each notice under 
see~ieR sections 942 and 1281 whieh that 
is sent by a municipality or the State Tax Assessor to a person 
a~aiRs~-whem on whose primary residence taxes have been assessed T 
shall ~ 
contain a statement that that person may apply for an 
abatement of ~ 
taxes if the person cannot pay the taxes that 
have been assessed because of poverty or infirmity. 
SUMMARY 
In a case decided in 2004, Hustus v. Town of Medway, 2004 ME 
41, 
Maine's 
Supreme 
Judicial 
Court held that there 
was 
no 
limitation in state law governing eligibility for a property tax 
abatement for poverty or infirmity that prevents the issuance of 
a poverty-based property tax abatement to the owner of commercial 
property. 
This bill creates that limitation by establishing that 
a 
person 
may 
be 
found 
eligible 
for 
a 
so-called 
"poverty 
abatement" only with respect to that person's primary residential 
property.