Maine Legislature, Session 122, LD 0296

Legislative Document 
No. 296 
H.P.221 
House of Representatives, January 18,2005 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Allow the Legislature To Authorize or Require a Growth 
Limitation on the Taxable Value of Small Business Land 
Reported by the Majority of the Joint Select Committee on Property Tax Reform pursuant 
to Joint Order 2005, H.P. 108. 
Printed on recycled paper 
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MILLICENT M. MacFARLAND 
Clerk 
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. 
Small 
bU6i:Q.e§!L.1.iUld---yaJ..Jl~. 
The Legislature may ljmit 
the rate of increase in the taxable value of small business 
land. 
The 
Legislature 
may 
permit 
municipalities 
to 
choose 
whether 
to 
adopt 
such 
a 
limitation. 
In 
implementing 
this 
subsection, the Legislature shall provide that certain changes in 
ownership or u.Jje of the s'mall business land as specified by tt!l. 
Legislature 
must 
result 
in the 
restoration 
of 
the 
land 
to 
taxation at just value and the imposition of a minimum penalty 
egual to the tax that would have been imposed over the 5 years 
preceding the change of ownership or use had the small business 
land not been subject to a 
limi~ion on increases in taxable 
value under this subsection and interest, as determined by the 
Legislature. 
Any limitation on increases in taxable value under 
this subsection may not affect the determination of egualized 
just value of a municipality for any purpose. 
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 permit 
limiting the taxable value of small business land?" 
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 
Constitution of Maine on the date of the proclamation; and be it 
further 
Page l-LR2164(1) 
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 allow the Legislature to authorize or require municipalities 
to limit the rate of increase in the taxable value of small 
business land. 
Change of ownership or use of qualifying land 
would result in a minimum penalty. 
FISCAL .\OTE REQuIRED 
(See attached) 
Approved: 01117/05 ;:t;?ac:.. 
LD 
LR 2164(01) 
RESOLUTION, Proposing an Amendment to the Constitution of Maine To Allow the Legislature to 
Authorize or Require a Growth Limitation on the Taxable Value of Small Business Land 
Fiscal Note for Original Bill 
Sponsor: Submitted by the Joint Select Committee on Property Tax Reform pursuant to Joint Order 
2005, H.P. lOS. 
Fiscal Note Required: Yes 
Fiscal Note 
Referendum Costs 
MonthlY ear 
Election Type 
Question 
Length 
Nov-OS 
General 
Referendum 
Standard 
The Secretary of State's budget includes sufficient funds to accommodate one ballot of average length for the general 
election in November. If the number or size of the referendum questions increases the ballot length, an additional 
appropriation of $8,000 or more may be required. 
LR2164(1) - Fiscal Note - Page 1 of 1