Maine Legislature, Session 122, LD 0295

Legislative Document 
No. 295 
H.P.220 
House of Representatives, January 18,2005 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Allow the Legislature To Permit Municipalities To Adopt 
a Higher Property Tax Rate on Secondary Residential Property 
Reported by the Majority of the Joint Select Committee on Property Tax Reform pursuant 
to Joint Order 2005, H.P. 108. 
Printed on recycled paper 
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MILLICENT M. MacFARLAND 
Clerk 
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. 
Property tax rate on secondary residential property. 
The Legislature may permit municipalities to apply a property tax 
rate to all or a portion of the value of secondary residential 
property that is higher than the property tax rate applied to all 
other 
taxable 
property. 
The 
tax 
rate 
applied to 
secondary 
residential property may not exceed the rate applied to other 
taxable 
property 
by 
more 
than 
25%. 
For 
purposes 
of 
this 
subsection, "secondary residential property" means property used 
as 
a residence by thg owner that is not the owner's primary 
residence. 
The 
Legislature 
may 
further 
define 
"secondary 
residential property." 
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 allow 
the Legislature to permit municipalities to adopt a higher 
property tax rate on secondary residential property?" 
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 
Page l-LR2165(1) 
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 proposes an amendment to the Constitution of 
Maine to allow the Legislature to permit municipalities to adopt 
a tax rate on secondary residential property that is up to 25°" 
higher than the property tax rate on other property. 
FISCAL NOTE REQUIRED 
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• 
Approved: 01117/05 ~ae 
LD (not unknown) 
LR 2165(01) 
RESOLUTION, Proposing an Amendment to the Constitution of Maine To Allow the Legislature To 
Permit Municipalities To Adopt a Higher Property Tax Rate on Secondary Residential Property 
Fiscal Note for Original Bill 
Sponsor: Submitted by the Joint Select Committee on Property Tax Reform pursuant to Joint Order 
2005, H.P. 108. 
Fiscal Note Required: Yes 
Fiscal Note 
Referendum Costs 
MonthN ear 
Election Type 
Question 
Length 
Nov-OS 
General 
Referendum 
Standard 
The Secretary of State's budget includes sufficient funds to accommodate one ballot of average length for the general 
election in November. If the number or size of the referendum questions increases the ballot length, an additional 
appropriation of $8,000 or more may be required.