An Act To Create a Senior Tax Rebate Program for Established Residents
Maine Legislature, Session 122, LD 0135
Committee Amendment CA_A_S302 (Senate)
Amends: 36 MRSA §191

COMMITTEE AMENDMENT A" to S.P. 41, L.D. 135, Bill, "An Act 
To Create a Senior Tax Rebate Program for Established Residents" 
Amend the bill by striking out everything after the enacting 
clause and before the summary and inserting in its place the 
following: 
I Sec. 1. 36 MRSA §191, sub-§2, tBB, as amended by PL 2003, c. 
668, §9 and affected by §12 and amended by c. 689, Pt. B, §6, is 
further amended to read: 
BB. 
The disclosure to an authorized representative of the 
Department of Health and Human Services, Office of Head 
Start 
and 
Child 
Care 
of 
taxpayer 
information directly 
relating to the certification of investments eligible for or 
the eligibility of a taxpayer for the quality child care 
investment credit provided by section 52l9-Q: aae 
Sec. 2. 36 MRSA §191, sub-§2, ,ce, as enacted by PL 2003, c. 
668, §10 and affected by §12, is amended to read: 
CC. 
The disclosure to an authorized representative of the 
Department 
of 
Professional 
and 
Financial 
Regulation 
of 
information necessary for the administration of Title 10, 
chapter 222T: and 
Sec. 3. 36 MRSA §191, sub-§2, ,DD is enacted to read: 
Page l-LR0323(2) 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT .. A to S.P. 41, L.D. 135 
DO. 
The disclosure to an authorized representative of a 
municipality that 
has 
adopted 
a 
municipal 
property 
tax 
assistance 
program 
under 
chapter 
907-A 
of 
information 
related to a claimant' s receipt of benefits under chapter 
907. 
This paragraph does not authorize the disclosure of a 
claimant's 
income. 
A municipality 
rece~v~ng information 
under this paragraph shall keep the information confidential. 
Sec. 4. 36 MRSA c. 907-A is enacted to read: 
CHAPTER 901-A 
MUNICIPAL PROPERTY TAX ASSISTANCE 
§623l. 
Definitions 
For 
the 
purposes 
of 
this 
chapter. 
unless 
the 
context 
otherwise indicates. the terms used in this chapter have the same 
meaning as in chapter 907. 
§6232. 
Municipal authority 
The legislative body of a municipality may 
by ordinance 
adopt a program to provide benefits to persons with homesteads in 
the municipality. 
1. 
Conditions of program. 
A program adopted under this 
section must: 
A. 
Provide that benefits are available only to claimants 
who are at least 62 years of age; 
B. 
Require 
that 
the 
claimant 
has 
a 
homestead 
in the 
municipality; 
C. 
Provide 
benefits 
for 
both 
owners 
and 
renters 
of 
homesteads; and 
D. 
Calculate 
benefits in 
a 
way 
that provides 
greater 
benefits proportionally to claimants with lower incomes in 
relation 
to 
their 
property 
taxes 
accrued 
or 
rent 
constituting property taxes accrued. 
2. 
Relationship to state program. 
Benefits rece i ved unde r 
a program adopted by a municipality under this section are in 
addition to benefits provided under chapter 907. 
A municipali ty 
may, but is not required to, provide that: 
A. 
Benefits under the program are equal to a percentage of 
the benefits received by the claimant under chapter 907; 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT ~, to S.P. 41, L.D. 135 
B. 
The amount of benefits received under the program may 
not 
exceed 
50% 
of property 
taxes 
or 
rent constituting 
property taxes paid on a homestead; or 
C. 
The 
amount 
of benefits 
received 
under 
the 
program 
together with benefits received under chapter 907 may not 
exceed 60q.o of property taxes or rent constituting property 
taxes paid on a homestead. 
3. 
Repeal of program. 
A municipality that has adopted a 
program 
under 
this 
section 
may 
repeal it through 
the 
same 
procedure by which the program was adopted.' 
SUMMARY 
This amendment permits a municipality to adopt a property 
tax 
assistance 
program 
for 
persons 
with 
homesteads 
in 
the 
municipality who are at least 62 years of age. 
The program may 
provide benefits that are a percentage of the Maine Residents 
Property Tax Program or that do not exceed 50% of property taxes 
or 
rent constituting property 
taxes 
or 
that, 
together with 
benefits received under the Maine Residents Property Tax Program, 
do not exceed 60% of property taxes or rent constituting property 
taxes. 
The Department of Administrative and Financial Services, 
Maine 
Revenue 
Services is authorized to disclose information 
about 
claimants, 
other 
than 
the 
claimant's 
income, 
to 
municipalities that have adopted a program. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: OS/27/05 frae 
LD135 
LR0323(02) 
An Act To Create a Senior Tax Rebate Program for Established Residents 
Fiscal Note for Bill as Amended by Committee Amendment A, 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Minor cost increase - General Fund 
LR0323(2) - Fiscal Note - Page 1 of 1