An Act To Require the Payment of Property Taxes before a Refund May Be Issued under the Circuitbreaker Program
Maine Legislature, Session 123, LD 1067
Committee: Taxation
Sponsors: WEBSTER, ROSEN
Amends: 36 MRSA §6201

Legislative Document 
No. 1067 
H.P.785 
House of Representatives, March 6, 2007 
An Act To Require the Payment of Property Taxes before a Refund 
May Be Issued under the Circuitbreaker Program 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative WEBSTER of Freeport. 
Cosponsored by Senator: ROSEN of Hancock. 
Printed no re(,;ycleJ paper 
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MILLICENT M. MacFARLAND 
Clerk 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §6201, sub-§lO, as amended by PL 1997, c. 504, §20, is 
further amended to read: 
10. 
Property taxes accrued. "Property taxes accrued" means property taxes 
exclusive of special assessment, delinquent interest and charges for service levied on a 
claimant's homestead in this State as of April 1, 1972, or any tax year thereafter and paid 
by the claimant. If a homestead is owned by 2 or more persons or entities as joint tenants 
or tenants in common, and one or more persons or entities are not members of the 
claimant's household, "property taxes accrued" is that part of property taxes levied on the 
homestead and paid by the claimant that reflects the ownership percentage of the claimant 
and the claimant's household. If a claimant and spouse own their homestead for part of 
the year for which relief is requested and rent it or a different homestead for part of the 
same tax year, "property taxes accrued" means taxes levied on the homestead on April 1 st 
and paid by the claimant, multiplied by the percentage of 12 months that the property was 
• 
owned and occupied by the household as its homestead during the year for which relief is 
requested. When a household owns and occupies 2 or more different homesteads in this 
State in the same tax year, property taxes accrued relate only to that property occupied by 
the household as a homestead on April 1 st. If a homestead is an integral part of a larger 
unit such as a farm, or a multipurpose or multidwelling building, property taxes accrued 
are that percentage of the total property taxes accrued that the value of the homestead is 
of the total value, except that property taxes accrued do not include any portion of taxes 
claimed as a business expense for federal income tax purposes. For purposes of this 
chapter, "unit" refers to the parcel of property separately assessed of which the homestead 
is a part. 
Sec. 2. 36 MRS A §6210, first~, as amended by PL 2005, c. 218, §59, is further 
amended to read: 
The State Tax Assessor shall make available suitable forms with instructions for 
claimants. The claim must be in the form prescribed by the assessor and must be signed 
by the claimant. The claimant shall include proof of payment of the property taxes 
claimed. The State Tax Assessor shall determine suitable forms of proof of payment of 
property taxes, which must include, without limitation, a canceled check, a receipt from 
the municipal assessor or a signed affidavit from the claimant and the municipal assessor. 
Sec. 3. Application. This Act applies to claims for benefits under the Maine 
Residents Property Tax Program filed on or after August 1, 2007. 
SUMMARY 
Under the Maine Residents Property Tax Program, also referred to as the 
Circuitbreaker Program, an applicant is not required to provide proof of payment of 
property taxes claimed for reimbursement. The law does allow the State Tax Assessor to 
levy interest on an overpayment of a benefit. 
This bill changes the definition of "property taxes accrued" for purposes of 
calculating the benefit under the Circuitbreaker Program to mean taxes levied on the 
homestead and paid by the claimant. 
The bill also requires a person seeking 
reimbursement under the Circuitbreaker Program to provide proof of payment of the 
property taxes claimed with the application for reimbursement.