Maine Legislature, Session 123, LD 1412
Committee: Taxation
Sponsors: EDGECOMB, LANSLEY, SUTHERLAND

Legislative Document 
No. 1412 
H.P.995 
House of Representatives, March 14,2007 
RESOLUTION, To Amend the Constitution of Maine To Protect 
Senior Property Owners 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative EDGECOMB of Caribou. 
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MILLICENT M. MacFARLAND 
Clerk 
Cosponsored by Representatives: LANSLEY of Sabattus, McFADDEN of Dennysville, 
SUTHERLAND of Chapman. 
Printed on recycled paper 
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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, suh-§6 is enacted to read: 
6. Property owned by person 65 years of age or older. The Legislature has the 
power to require municipalities to tax real property owned and occupied as the primary 
residence by a person at least 65 years of age at the same rate as the tax was assessed and 
apportioned on that property during the property tax year in which the owner attains 65 
years of age or purchases the property after attaining 65 years of age, whichever is later. 
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 that transfer. A municipality may 
choose not to participate by notifying the State Tax Assessor of this choice. 
; 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 
foIlowing the passage of this resolution, to vote upon the ratification of the amendment 
proposed in this resolution by voting upon the foIlowing question: 
"Do you favor amending the Constitution of Maine to authorize the Legislature to 
require real property owned and occupied as a primary residence by a person 65 years 
of age or older to be taxed at the same rate as in effect for the property tax year 
during which the person attained 65 years of age or the year a person at least 65 years 
of age purchases such property, whichever is later, and to allow a municipality to opt 
out of participating?" 
The legal voters of each city, town and plantation shall vote by baIlot 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 shaIl 
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 
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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 cap property taxes on property owned and 
occupied as a person's primary residence if that person is at least 65 years of age. The 
tax would be stabilized at the amount assessed on the property on the later of the property 
tax year in which the person attained 65 years of age or the year the person purchased the 
property. Upon transfer of the property to someone other than a family member of the 
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owner, the property would assume the just value at the time of transfer. A municipality 
could choose not to participate by informing the State Tax Assessor of its choice.