Maine Legislature, Session 122, LD 1199
Committee: Taxation
Sponsors: GLYNN

Legislative Document 
No. 1199 
H.P.827 
House of Representatives, March 10, 2005 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Limit Property Valuation Increases for Persons 65 Years 
of Age or Older or Disabled Persons 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative GLYNN of South Portland . 
Printed on recycled paper 
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Mll...LICENT M. MacFARLAND 
Clerk 
Constitutional amendment. 
Resolved: 
Two 
thi rds 
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. 
Assessment and taxatioD of real property for elderly and 
disabled. 
An increase in the base property value of property 
owned by a person who is at least 65 years of age or who is 
disabled is limited to the rate of the cost-of-living adjustments 
to Social Security benefits. 
For purposes of this section, "base 
property value" means: 
A. 
For a person claiming a limitation due to age, the just 
value of the property as of the date the person acguires the 
property or the date the person attains 65 years of age, 
whichever is later: and 
B. 
For a person claiming a limitation due to disability, 
the just value of the property as of the date the person 
acguires 
the 
property 
or 
the 
date 
the 
person 
becomes 
disabled, whichever is later. 
The 
limitation 
on 
base 
property 
value 
granted 
under 
this 
subsection is personal and does not survive the transfer of the 
property to a different owner. 
The Legislature may enact income 
eligibility standards or a means test to determine eligibility 
under this subsection and may enact legislation to provide for 
the administration of this subsection. 
; 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 limit 
the increase of the taxable value of real property owned by 
persons who are 65 years of age or older or who are disabled 
to the rate of cost-of-living adjustments to Social Security 
benefits?" 
The legal voters of each city, town and plantation shall 
vote by ballot on this question and designate their choice by a 
Page l-LR0163(1) 
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• 
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 
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 amends the Constitution of Maine to limit 
the increase of the taxable value of real property owned by 
persons who are 65 years of age or older or who are disabled to 
the 
rate 
of 
cost-of-living 
adjustments 
to 
Social 
Security 
benefits. 
The Legislature is authorized to enact a means test or 
other income eligibility standards for determining participation .