An Act To Clarify the Qualifications for the Maine Residents Property Tax Program
Maine Legislature, Session 122, LD 1797
Committee: Taxation
Sponsors: SULLIVAN, HUTTON, COURTNEY, PERRY, WOODBURY
Amends: 36 MRSA §6201

Legislative Document 
No. 1797 
S.P. 714 
In Senate, December 30, 2005 
An Act To Clarify the Qualifications for the Maine Residents 
Property Tax Program 
(EMERGENCY) 
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
203. 
Received by the Secretary of the Senate on December 28,2005. Referred to the Committee 
on Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 218. 
Presented by Senator SULLIVAN of York. 
Cosponsored by Representative HUTTON of Bowdoinham and 
JOY J. O'BRIEN 
Secretary of the Senate 
Senators: COURTNEY of York, PERRY of Penobscot, Representative: WOODBURY of 
Yarmouth. 
Printed on recycled paper 
Emergency preamble. Whereas, acts of the Legislature do not 
become effective until 90 days after adjournment unless enacted 
as emergencies; and 
Whereas, residents who rented out their homes for less than 
one month during this calendar year do not qualify for the Maine 
Residents Property Tax Program; and 
Whereas, this legislation needs to take effect immediately 
so that residents who rented out their homes for less than one 
month may qualify for the Maine Residents Property Tax Program 
this year; and 
Whereas, in the judgment of the Legislature, these facts 
create an emergency within the meaning of the Constitution of 
Maine 
and 
require 
the 
following 
legislation 
as 
immediately 
necessary for the preservation of the public peace, health and 
safety: now, therefore, 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §6201, sub-§2, as amended by PL 2001, c. 396, 
§40, is further amended to read: 
2. 
Claimant. 
"Claimant" means an individual who has filed 
a claim under this chapter and was domiciled in this State and 
occupied a homestead in this State during the entire calendar 
year preceding the year in which a claim for relief under this 
chapter is filed. 
"Claimant" also includes an individual who has 
filed a claim under this chapter and who was domiciled in this 
State and owned or otherwise maintained a homestead in this State 
during the entire calendar year preceding the year in which the 
claim for relief under this chapter is filed and occupied that 
homestead for at least 6 months during that year. 
"Claimant" 
also includes an individual who has filed a 
claim under this 
chapter and who was domiciled in this State and occasionally 
rented out that homestead in this State during the calendar year 
preceding the year in which a claim for relief under this chapter 
is filed. 
Regardless of how many names of individuals appear on 
the 
property 
deed, 
the 
person 
who 
meets 
the qualifications 
described in this subsection and proves sole responsibility for 
the payment of the property taxes on the subject property is the 
claimant with respect to that property. 
If 2 or more individuals 
meet the qualifications in this subsection and share the payment 
of the rent or the responsibility for the payment of the property 
taxes, each individual may apply on the basis of the rent paid or 
the property taxes levied on the homestead that reflect the 
ownership percentage of the claimant and the claimant's household. 
Page l-LR2666(l) 
If 2 or more individuals claim the same property, the matter must 
be referred to the State Tax Assessor, \ whose decision is final. 
Ownership of a homestead under this chapter may be by fee, by 
life tenancy, 
by 
bond 
for 
deed, 
as 
mortgagee or 
any other 
possessory interest in which the owner is personally responsible 
for the tax for which a refund is claimed. 
For purposes of this subsection, "occasionally rent out" means to 
rent out a homestead for a period of less than one month during a 
calendar year. 
Emergency clause. 
In view of the emergency ci ted in the 
preamble, this Act takes effect when approved. 
SUMMARY 
Current law prohibits residents who rent out their homes for 
any period of time 
from qualifying for 
the Maine 
Residents 
Property Tax Program. 
This bill would allow a 
resident that 
rents out that resident's home for less than one month a year to 
qualify for the Maine Residents Property Tax Program.