Maine Legislature, Session 122, LD 0902
Committee: Taxation
Sponsors: COURTNEY, ANDREWS, DAVIS, CLOUGH, RA YE, SNOWE-MELLO, TURNER, TARDY

Legislative Document 
No. 902 
S.P.310 
In Senate, February 22,2005 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Change the Method of Calculating Property Values To 
Preserve Home Ownership in Maine 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Senator COURTNEY of York. 
JOY 1. O'BRIEN 
Secretary of the Senate 
Cosponsored by Senators: ANDREWS of York, DAVIS of Piscataquis, Representatives: 
DAVIS of Falmouth, McKANE of Newcastle, Representative CLOUGH of Scarborough and 
Senators: RA YE of Washington, SNOWE-MELLO of Androscoggin, TURNER of 
Cumberland, Representatives: DUGA Y of Cherryfield, TARDY of Newport. 
Printed 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 
~~$§.e~_~nt cmd_t~atiQ~ _QL1:.@]._ p-roperty beginning..--Apr il 
1. 2006. 
Beginning with taxes bas~d on the status of property on 
or after April 1, 2006, all taxes on real property subject to 
taxation in the State must be assessed bqsed on the base property 
value of the property. 
For purposes of this subsection, "base 
]2IQQerty value" 1l)~~~~llil-iu~L va.J,!l~_9_L~~~operty on April 1, 
2006 or on the April 1st preceding the date on which the owner 
akguired the property, whJchever is later, as adjusted under this 
subsection. 
Unless 
there 
is 
a 
change 
of 
ownership 
of 
the 
property, 
the base property value on each April 1st may 
be 
adjusted only to reflect the jus_t value of any improvements or 
degradations to the property since the last assessment and by the 
lower 
of 
the 
actual 
increase 
~ust value 
and 
the 
same 
percentage 
as 
the 
percentage 
increase 
in 
the 
United States 
Department of Labor, Bureau of Labor St.atistics Consumer Price 
Index since the last valuation of the property. 
When there is a 
change of ownership of the property, the base pro~ty value must 
be adjusted to the just value of the property on the April 1st 
preceding 
the 
change 
of 
ownership 
or 
the 
purchase 
price, 
whichever is higher. 
The Legislature may enact legislation to 
provide for the administration of this subsection. 
; 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 base the 
taxation of real property on the base property value of the 
property as of April 1, 2006 and to limit increases in the 
base value of property to the lower of the rate of inflation 
and the actual increase in value of the real property, 
unless there is a change of ownership?" 
The legal 
vote by ballot 
cross or check 
voters of each city, 
town and plantation shall 
on this question and designate their choice by a 
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 
amends 
the 
Constitution 
of 
Maine 
to 
establish the base property value for real property as the just 
value of the property as of April 1, 
2006. 
Increases in the 
valwe of real property are limited to the just value of any 
improvements or degradations to the property and the lower of the 
rate of inflation and the actual increase in value of the real 
property, unless there is a change of ownership. 
If there is a 
change of ownership, the value of the property may be changed to 
the higher of the actual purchase price and the just value of the 
property on the April 1st preceding the change in ownership.