Maine Legislature, Session 122, LD 1009
Committee: Taxation
Sponsors: TURNER, COURTNEY, DAMON, WOODCOCK, CLOUGH, DAVIS

Legislative Document 
No. 1009 
S.P.349 
In Senate, February 24, 2005 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Allow Real Estate To Be Valued Differently Based on the 
Residency of the Owner 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Senator TURNER of Cumberland. 
JOY J. O'BRIEN 
Secretary of the Senate 
Cosponsored by Senators: COURTNEY of York, DAMON of Hancock, WOODCOCK of 
Franklin, Representatives: CLOUGH of Scarborough, DAVIS of Falmouth. 
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 
6. 
Valuation 
ot __ ~J!.~ __ 
r:esid~nt-ovned 
property. 
Th~ 
Legislature 
shall 
reguire 
municipalities 
to 
establish 
fixed 
valuations of property owned by permanent residents of Maine 
within 
those 
municipalities. 
The 
valuation 
of 
Maine 
resident-owned property may not increase for the time that the 
property is owned by that Maine resident. 
Upon transfer of the 
property to a non-Maine resident, the valuation may increase to 
the just value as determined by the assessors of the taxing 
municipality. 
If 
the 
property 
is 
transferred 
to 
another 
permanent Maine resident, the valuation of the property remains 
the same as when the property was last owned by the transferor. 
The 
valuation of property 
owned 
by 
a 
person 
who 
is not 
a 
permanent resident of Maine must continue to increase according 
to the just value of that 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 require 
the Legislature to require municipalities to fix the value 
of property owned by a Maine resident at a level that does 
not change until the property is transferred to a non-Maine 
resident and to require the value of property owned 
by 
non-Maine 
residents to increase according to 
just value 
assessment?" 
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 
Page l-LR0248(1) 
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 proposes to amend the Constitution of Maine 
to require the Legislature to require municipalities to fix the 
value of property owned by permanent residents of Maine; once the 
value is fixed, it does 
not increase until the property is 
transferred through sale or other means to a non-Maine resident 
or the owner is no longer considered a permanent Maine resident. 
At the time of transfer to a non-Maine resident, the valuation of 
the 
property 
increases 
to 
the 
amount 
of 
the 
true 
or 
just 
valuation. 
A Maine resident who purchased the property assumes 
the valuation in place on the date of the transfer.