Maine Legislature, Session 122, LD 0296
Committee Amendment CA_A_H4 (House)

COMMITTEE AMENDMENT "/I,, to H.P. 221, L.D. 296, "RESOLUTION, 
Proposing an Amendment to the Constitution of Maine To Allow the 
Legislature To Authorize or Require a Growth Limitation on the 
Taxable Value of Small Business Land" 
Amend the resolution by striking out everything after the 
title and before the summary and inserting in its place the 
following: 
'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. 
Small business land value. 
The Legislature may limit 
the rate of increase in the taxable value of small business 
land. 
The 
Legislature 
may 
permit 
municipalities 
to 
choose 
whether 
to 
adopt 
such 
a 
limitation. 
In 
implementing 
this 
subsection, 
the Legislature shall provide that any change in 
ownership or use of the small business land must result in the 
restoration of the 
land to taxation at just value 
and 
the 
imposition of a minimum penalty equal to the tax that would have 
been imposed over the 5 years preceding the change of ownership 
or 
use 
had 
the 
small business 
land not been subject to 
a 
limitation on increases in taxable value under this subsection 
and interest. as determined by the Legislature. 
Any limitation 
on increases in taxable value under this subsection may not 
affect 
the 
determination 
of 
equalized 
just 
value 
of 
a 
municipality for any purpose. 
and be it further 
Page l-LR2164(2) 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT "Ft.. to H. P. 221, L. D. 296 
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 permit 
limiting the taxable value of small business land?" 
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 is the minority report of the Joint Select Committee on 
Property Tax Reform. 
This 
resolution 
removes 
the Legislature's discretion to 
specify which changes in ownership or use of small business land 
must result in restoration to taxation at just value and 
a 
penalty. 
COMMITTEE AMENDMENT