Maine Legislature, Session 122, LD 0299

Legislative Document 
No. 299 
H.P.224 
House of Representatives, January 18,2005 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Permit the Legislature To Allow the Current Use 
Valuation of Waterfront Land Used for or That Supports 
Commercial Fishing Activities 
Reported by Representative WOODBURY of Yarmouth for the Joint Select Committee on 
Property Tax Reform pursuant to Joint Order 2005, H.P. 108. 
Printed on recycled paper 
'17/~/J7.~ 
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-§2 is amended to read: 
of 
each 
following 
2. 
Assessment of certain lands based on current use; 
penalty on change to higher use. 
The Legislature shall have 
power to provide for the assessment of the following types of 
real estate whenever situated in accordance with 
a 
valuation 
based upon the current use thereof and in accordance with such 
conditions as the Legislature may enact: 
A. 
Farms and agricultural lands, timberlands and woodlands; 
B. 
Open space lands which are used for recreation or the 
enjoyment of scenic natural beauty; aas 
c. 
Lands used for game management or wildlife sanctuariesTL 
and 
D. 
Waterfront land used for or that supports commercial 
fishing activities. 
In 
implementing 
paragraphs 
A, 
B 
aasL 
C 
and 
D, 
the 
Legislature shall provide that any Change of use higher than 
those set forth in paragraphs A, B aaSL 
C and D, except when the 
change is occasioned by a transfer resulting from the exercise or 
threatened exercise of the power of eminent domain, shall result 
in the imposition of a minimum penalty equal to the tax which 
would have been imposed over the 5 years preceding that change of 
use had that real estate been assessed at its highest and best 
use, less all taxes paid on that real estate over the preceding 5 
years, and interest, upon such reasonable and equitable basis as 
the Legislature shall determine. 
Any statutory or constitutional 
penalty imposed as a result of a change of use, whether imposed 
before 
or 
after 
the 
approval 
of 
this 
subsection, 
shall 
be 
determined without regard to the presence of minerals, provided 
that, when payment of the penalty is made or demanded, whichever 
occurs first, there is in effect a state excise tax which applies 
or would apply to the mining of those minerals. 
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 
authorize 
waterfront 
land 
used 
for 
commercial fishing activities to be assessed based on the 
land's current use in a 
manner similar to treatment now 
available for farms, open space and forestland?" 
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 
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 
provide 
for 
the 
assessment 
of 
waterfront land that is used for or that supports commercial 
fishing activities based on the current use of that property 
similar to treatment now available for farms, 
open space and 
forestland. 
FISCAL NOTE REQUIRED 
(See attached) 
-
.~... .. 
Approved: 01117/05 frae 
LD (not known) 
LR 2161(01) 
RESOLUTION, Proposing an Amendment to the Constitution of Maine To Permit the Legislature to 
Allow the Current Use Valuation of Waterfront Land Used for or That Supports Commercial Fishing 
Activities 
Fiscal Note for Original Bill 
Sponsor: Submitted by the Joint Select Committee on Property Tax Reform pursuant to Joint Order 
2005, H.P. 108. 
Fiscal Note Required: Yes 
Fiscal Note 
Referendnm Costs 
MonthlY ear 
Election Type 
Qnestion 
Nov-OS 
General 
Referendum 
Length 
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. 
LR2161(l) - Fiscal Note - Page 1 of 1