Maine Legislature, Session 123, LD 1646
Committee: Taxation
Sponsors: MAZUREK, SNOWE-MELLO, BLANCHARD, GROSE, HANLEY, HOGAN, LUNDEEN, MARLEY, PERCY, VALENTINO

Legislative Document 
No. 1646 
H.P.1155 
House of Representatives, March 22, 2007 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Provide Property Tax Relief to the Elderly and Disabled 
Reference to the Committee on Taxation suggested and ordered printed. 
Jrl~/J7.~ 
MILLICENT M. MacFARLAND 
Clerk 
Presented by Representative MAZUREK of Rockland. 
Cosponsored by Senator SNOWE-MELLO of Androscoggin and 
Representatives: BLANCHARD of Old Town, GROSE of Woolwich, HANLEY of Gardiner, 
HOGAN of Old Orchard Beach, LUNDEEN of Mars Hill, MARLEY of Portland, PERCY of 
Phippsburg, VALENTINO of Saco. 
Printed on recyctcU paper 
Constitutional amendment. Resolved: 
Two thirds of each branch of the 
Legislature concurring, that the following amendment to the Constitution of Maine be 
proposed: 
Constitution, Art. IX, §8, first ~ is amended to read: 
Section 8. Taxation. All taxes upon real and personal estate, assessed by authority 
of this State, shall be apportioned and assessed equally according to the just value thereof~ 
except as provided in this section. 
Constitution, Art. IX, §8, sub-§6 is enacted to read: 
6. Property owned by person 60 years of age or older or disabled. 
The 
Legislature has the power to provide that municipalities must limit the rate of increase on 
the tax assessed on real property owned by a person at least 60 years of age or a person 
who is disabled and receiving federal assistance due to that disability. In either case, the 
limitation is available only after the person has occupied the property as that person's 
primary residence for at least 5 years prior to limitation. The rate of increase must be 
limited to no more than the rate of inflation as measured by an index of consumer prices 
as published by a federal agency. If title to the property is transferred to someone other 
than a family member of the owner, the property assumes the just value at the time of 
transfer. 
; 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 held in the month 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 authorize the Legislature to 
limit to the rate of inflation the rate of property tax increases on real property owned 
and occupied as a primary residence for at least 5 years by a person at least 60 years 
of age or who is disabled?" 
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. 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 authorize the 
Legislature to require municipalities to limit tax increases on property owned and 
occupied for at least 5 years as a person's primary residence if that person is at least 60 
years of age or that person is disabled and receiving federal assistance due to the 
disability. The amount of the tax increase would be limited to the rate of inflation. Upon 
transfer of the property to someone other than a family member of the owner, the 
property would assume the just value at the time of transfer. 
P:ige 2 - 123LR0i71(Ol)-1