An Act To Make Changes to the Maine Residents Property Tax Program
Maine Legislature, Session 123, LD 0179
Committee: Taxation
Sponsors: SULLIVAN, PINGREE, BRYANT, MARTIN, PERRY, STRIMLING, CHASE, PIOTTI, WOODBURY
Amends: 36 MRSA §6201

Legislative Document 
No. 179 
S.P.61 
In Senate, January 16,2007 
An Act To Make Changes to the Maine Residents Property Tax 
Program 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Senator SULLIVAN of York. 
Cosponsored by Representative PINGREE of North Haven and 
JOY J. O'BRIEN 
Secretary of the Senate 
Senators: BRYANT of Oxford, MARTIN of Aroostook, PERRY of Penobscot, STRIMLING 
of Cumberland, Representatives: CHASE of Wells, PIOTTI of Unity, WOODBURY of 
Yarmouth. 
Pnntt.'J \)]1 rel:~ckJ pa~r 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §6201, sub-§l, as amended by PL 2005, c. 2, Pt. E, § 1 and 
affected by §§7 and 8, is further amended to read: 
1. Benefit base. "Benefit base" means property taxes accrued or rent constituting 
property taxes accrued. In the case of a claimant paying both rent and property taxes for 
a homestead, benefit base means both property taxes accrued and rent constituting 
property taxes accrued. When calculating the benefit base when a homestead was rented 
out for not more than 3 I days in the aggregate, property taxes accrued and rent 
constituting property taxes accrued must be adjusted to exclude a percentage of the 
property taxes accrued or rent constituting property taxes accrued that is equal to the 
percentage of the year during which the homestead was rented out by the claimant. The 
benefit base may not exceed $3,000 for single-member households and $4,000 for 
households with 2 Of more members. 
Sec. 2. 36 MRSA §6201, sub-§2, as amended by PL 2001, c. 396, §40, IS 
repealed and the following enacted in its place: 
2. Claimant. "Claimant" means an individual who: 
A. 
Has filed a claim under this chapter; 
B. 
Was domiciled in this State during the entire year for which relief is requested; 
and 
C. 
Owned or otherwise maintained a homestead in this State during the entire year 
for which relief is requested, occupied that homestead for at least 6 months during 
that year and did not rent out that homestead for more than 3 I days in the aggregate 
during that year. 
Regardless of how many names of individuals appear on the property deed, the person 
who meets the qualifications described in this subsection and proves sole responsibility 
for the payment of the property taxes on the subject property is the claimant with respect 
to that property. If 2 or more individuals meet the qualifications in this subsection and 
share the payment of rent or responsibility for the payment of property taxes, each 
individual may apply on the basis of the rent paid or the property taxes levied on the 
homestead 
that reflect the 
ownership 
percentage of the 
claimant and 
the 
claimant's household. If 2 or more individuals claim the same property, the matter must 
be referred to the assessor, whose decision is final. 
Ownership of a homestead under this chapter may be by fee, by life tenancy, by bond for 
deed, as mortgagee or by any other possessory interest in which the owner is personally 
responsible for the tax for which a refund is claimed. 
Sec. 3. 36 MRSA §6201, sub-§7, as enacted by PL 1987, c. 516, §§3 and 6, is 
amended to read: 
7. 
Household income. "Household income" means all income received by all 
persons of a household in a calendar year while members of the household but does not 
Page I - 123LR0209(OI)-1 
include the earned income of a child of the claimant who is a full-time student at a 
postsecondary degree-granting institution. 
Sec. 4. Application. This Act applies to applications for benefits filed on or after 
August 1, 2007. 
SUMMARY 
This bill allows certain homeowners who rent their homesteads for up to 31 days in 
the aggregate during the year to qualify for benefits under the Maine Residents Property 
Tax Program and prorates benefits to reflect the rental period. 
This bill also provides that the earned income of a child who is a full-time 
postsecondary student is not counted for the purposes of a parent's claim under the Maine 
Residents Property Tax Program.