An Act To Provide Property Tax Relief to County Taxpayers
Maine Legislature, Session 122, LD 0736
Committee: Taxation
Sponsors: LINDELL, WESTON, CROSTHWAITE, FLETCHER, JACOBSEN, JODREY, PINKHAM
Amends: 30-A MRSA §709, 30-A MRSA §4852, 36 MRSA §4641-A, 36 MRSA §4641-B, 36 MRSA §4641-N

Legislative Document 
No. 736 
H.P.531 
House of Representatives, February 10,2005 
An Act To Provide Property Tax Relief to County Taxpayers 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative LINDELL of Frankfort. 
Cosponsored by Senator WESTON of Waldo and 
7J1~ 
1I7.7l!dC~ 
MILLICENT M. MacFARLAND 
Clerk 
Representatives: CROSTHWAITE of Ellsworth, FLETCHER of Winslow, JACOBSEN of 
Waterboro, JODREY of Bethel, PINKHAM of Lexington Township. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 30-A MRSA §709 is enacted to read: 
§7Q9. 
County real estate transfer tax 
The county commissioners may establish the county rate of 
the 
real estate transfer 
tax 
imposed pursuant 
to Title 
36, 
section 4641-A. 
In order to establish or change a county real 
estate transfer tax, the county commissioners must hold a public 
hearing in the county before December 31st and publish a notice 
of the hearing at least 10 days before the hearing in a newspaper 
of general circulation within the county. 
Written notice of the 
proposed real estate transfer 
tax must 
be 
sent 
by mail 
or 
delivered in person to the State Tax Assessor and the clerk of 
each municipality in the county at least 10 
days before the 
hearing. 
The municipal clerk shall notify the municipal officers 
of the receipt of the written notice. 
Sec. 2. 30-A MRSA §4852, sub-§2, ~A-l, as enacted by PL 1989, 
c. 581, §11, is amended to read: 
A-I. 
In addition to the uses provided in paragraph A, the 
following may be used to pay the administrative costs of the 
authority's programs: 
( 1) 
No more than 
3q.o of the money in the fundT - e-t.aeF 
~RaH-ame~H-t.n-~~~-~r~-~Re-eeei€a~i9H-~-~~-~a~-9H 
Fea~-~-t.a-t.€-~~~f~~-e&~agli&Rea-iH-~~~~~-~r-eRap~eF 
1H-A.;-
(2) 
Any earnings from the fund; and 
(3) 
Any recoveries to the fund, 
limited to, 
repayments, 
recaptures 
recaptures of interest owed. 
including, but 
of principal 
not 
and 
Sec. 3. 36 MRSA §4641-A, sub-§l, ~A, as enacted by PL 2001, c. 
559, Pt. I, §3 and affected by §15, is amended to read: 
A. 
The rate of the tax is $2.20 for each $500 or fractional 
part of $500 of the value of the property transferred or the 
tax rate established by the county commissioners pursuant to 
Title 30-A, section 709. 
Sec. 4. 36 MRSA §4641-A, sub-§2, ~A, as enac ted by PL 2001, c. 
559, Pt. I, §3 and affected by §15, is amended to read: 
Page l-LR03 58 (1) 
A. 
The rate of the tax is $2.20 for each $500 or fractional 
part of $500 of the value of the real property owned by the 
entity and located in this State or the tax rate established 
by the county commissioners pursuant to Title 30-A, section 
709. 
Sec. 5. 36 MRSA §4641-B, sub-§3, 
559, 
Pt. 
I, 
§4 
and 
affected by 
following enacted in its place: 
as enacted by PL 
§15, 
is 
repealed 
2001, c. 
and 
the 
3. 
Disposition of 
funds. 
The 
county 
retains 
the 
tax 
collected pursuant 
to this chapter. 
Each register of 
deeds 
shall, 
on or before the 10th day of the month, 
credit that 
portion of the revenue directed by the county commissioners to a 
capital improvements fund for use by the county and shall credit 
the same amount of the revenue to an account to be available to 
the county to reduce the county tax levy. 
Sec. 6. 36 MRSA §4641-B, sub-§4, as amended by PL 2003, c. 20, 
Pt. V, §1, is repealed. 
Sec. 7. 36 MRSA §4641-N, as enacted by PL 1985, c. 381, §3, 
1S repealed. 
SUMMARY 
This bill authorizes a county to establish a 
county real 
estate transfer tax and permits that county to retain 100% of the 
revenue generated by the real estate transfer tax. 
It requires 
the county to apply the revenue evenly between a capital reserve 
account for the county and an account used to reduce the county 
tax levy. 
The bill also makes changes to the Housing Opportunities for 
Maine 
Fund to reflect the loss of real estate transfer tax 
revenue.