Maine Legislature, Session 122, LD 0056
Committee: Taxation
Sponsors: BARSTOW, COWGER, BLANCHETTE, BLISS, BRYANT, CLOUGH, GERZOFSKY, PLUMMER, RECTOR

Legislative Document 
No. 56 
H.P.52 
House of Representatives, January 11,2005 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Facilitate the Repeal of the Taxation of Personal Property 
Valued at $1,000 or More 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative BARSTOW of Gorham. 
Cosponsored by Senator COWGER of Kennebec and 
'7J1~ 1/7. 77lP£~ 
MILLICENT M. MacFARLAND 
Clerk 
Representatives: BLANCHETTE of Bangor, BLISS of South Portland, BRYANT of 
Windham, CLOUGH of Scarborough, GERZOFSKY of Brunswick, PLUMMER of Windham, 
RECTOR of Thomaston. 
Printed on recycled paper 
Constitutional amendment. 
Resolved: 
Two 
thi rds 
branch 
of 
the 
Legislature 
concurring, 
that 
the 
amendment to the Constitution of Maine be proposed: 
of 
each 
following 
Constitution, Art. IV, Part Third, §23 is amended to read: 
Section 
23. 
Municipalities 
reimbursed 
annually. 
The 
Legislature shall annually reimburse each municipality from state 
tax sources for not less than 50°'0 of the property tax revenue 
loss suffered by that municipality during the previous calendar 
year because of the statutory property tax exemptions or credits 
enacted 
after 
April 
1. 
1978. 
The 
Legislature 
shall 
enact 
appropriate legislation to carry out the intent of this section. 
This section shall allow. but not require. 
statutory property tax 
exemptions 
or credits 
minerals. 
reimbursement for 
for 
unextracted 
For the :gur:goses of this section, 
a 
munici:gality is not 
conljiidered to have lost revenue from a statutQry :gro:ggrty tax 
exem:gtiQn 
Qr 
!;;redit 
enacted 
after 
A:gr il 1, 
2Q04 
if 
the 
muni c i:gali ty hgs 
not assessed :gro:gerty tgxeQ 
on the 
tY12e 
of 
12ro:gert~ subject to the 
exem12tion or credit in the 
years 
:grgceging the gnactment of thg exem:gtion or credit. 
; 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 
the Legislature to create a property tax exemption or credit 
without reimbursing municipalities if municipalities have 
not taxed the property for 10 years?" 
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 
Page l-LR0143(1) 
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 provide 
that the Legislature is not required to reimburse municipalities 
for new property tax exemptions or credits if the municipali ty 
has not assessed property taxes on that type of property in the 
years preceding enactment of the exemption or credit.