An Act To Allow the Town of Kittery To Implement a Program To Abate Taxes for Senior Citizens in Exchange for Public Service (AFTER DEADLINE)
Maine Legislature, Session 123, LD 2202
Committee: Taxation
Sponsors: WHEELER, BOWMAN, BRYANT, CAMPBELL, CLARK, CROSTHWAITE, CUMMINGS, FAIRCLOTH, GOULD, HILL, JACKSON, MARLEY, PINGREE, PIOTTI, SIMPSON, EDMONDS, MITCHELL

Legislative Document 
No. 2202 
H.P. 1571 
House of Representati ves, February 7, 2008 
An Act To Allow the Town of Kittery To Implement a Program To 
Abate Taxes for Senior Citizens in Exchange for Public Service 
(AFTER DEADLINE) 
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
205. 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative WHEELER of Kittery. 
Cosponsored by Senator BOWMAN of York and 
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MILLICENT M. MacFARLAND 
Clerk 
Representatives: BRYANT of Windham, CAMPBELL of Newfield, CLARK of Millinocket, 
CROSTHWAITE of Ellsworth, Speaker CUMMINGS of Portland, FAIRCLOTH of Bangor, 
GOULD of South Berwick, HILL of York, JACKSON of Allagash, MARLEY of Portland, 
PINGREE of North Haven, PIOTTI of Unity, SIMPSON of Auhurn. TARDY of Newport, 
Senators: President EDMONDS of Cumberland, MITCHELL of Kennebec. 
PnllteJ llll recycleJ p.!rt'l 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. Kittery tax abatement program for senior citizens authorized. The 
Town of Kittery, referred to in this Act as "the town," is authorized to implement a 
program in accordance with this section to allow residents 60 years of age and older to 
volunteer to provide services to the town. In exchange for such services, the town shall 
reduce the real property tax obligations of those residents. 
1. Relationship of abatement to other property tax benefit programs; limitation. 
Any abatement provided pursuant to this section is in addition to any other property tax 
exemption or benefit program, including, but not limited to, the Maine resident 
homestead property tax exemption pursuant to the Maine Revised Statutes, Title 36, 
II 
chapter 105, subchapter 4-B and the Maine Residents Property Tax Program, except that 
the amount of the abatement may not be greater than $750 annually or reduce the 
resident's property tax obligation to less than zero. 
2. Rate of abatement. The hourly rate of abatement may not be greater than the 
minimum wage established in the Maine Revised Statutes, Title 26, section 664. 
3. Records. 
The town shall maintain a record of the number of hours volunteered 
by each participating resident and provide a copy of this record to the town assessor and 
the participating resident. 
4. Treatment of service and abatement. Notwithstanding any law to the contrary, 
service provided pursuant to this Act and the resulting abatement must be treated as 
described in this subsection. 
A. 
Service may not be considered employment for purposes of workers' 
compensation pursuant to the Maine Revised Statutes, Title 24-A, chapter 25. 
B. While the resident is actually providing service, the resident must be considered a 
public employee of the town and remains eligible for unemployment compensation 
pursuant to Title 26, chapter 13. 
C. The amount of the abatement is not subject to withholding taxes and may not be 
considered income or wages subject to tax under Title 36, Part 8. 
SUMMARY 
This bill authorizes the Town of Kittery to establish a program to allow residents 60 
years of age or older to provide volunteer service to the town in exchange for an 
abatement in real property taxes. The hourly rate of abatement is the same as the state 
minimum wage, which is currently $7 per hour, with a maximum annual benefit of $750 
available. The abatement is in addition to other property tax benefit programs available 
to residents. 
Service is not considered employment for purposes of workers' compensation or 
income taxes, but a volunteer is considered a public employee of the town while actually 
performing services for the town and remains eligible for unemployment compensation. 
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