Maine Legislature, Session 123, LD 0276
Committee: Taxation
Sponsors: PIOTTI, COURTNEY, CROCKETT, PERCY, WOODBURY

Legislative Document 
No. 276 
S.P.91 
January 19,2007 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Require the Legislature To Freeze the Valuation of Maine 
Primary Residence Land 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Senator PERR Y of Penobscot. (GOVERNOR'S BILL) 
Cosponsored by Representative PIOTTI of Unity and 
JOY J. O'BRIEN 
Secretary of the Senate 
Senator: COURTNEY of York, Representatives: CROCKETT of Augusta, PERCY of 
Phippsburg, WOODBURY of Yarmouth. 
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, sub-§6 is enacted to read: 
6. Valuation of primary residence land; penalty on transfer. The Legislature 
shall provide for freezing the valuation of primary residence land in accordance with such 
conditions as the Legislature may enact, including adjustments in the frozen valuation 
based on inflation as measured by a reliable indicator. 
In implementing this subsection, the Legislature shall provide that certain transfers of the 
primary residence land will result in the imposition of a minimum penalty equal to the tax 
that would have been imposed over the 5 years preceding the transfer of the primary 
residence land had the valuation not been frozen, less all taxes paid on that land over the 
preceding 5 years, plus interest, upon such reasonable and equitable basis as the 
Legislature determines. 
Any freezing of taxable value under this subsection may not affect the determination of 
equalized just value of a municipality for any purpose. 
; 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 require the Legislature to 
provide for freezing the valuation of primary residence land?" 
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 a constitutional amendment to require the Legislature to 
provide for freezing the valuation of primary residence land. 
As with existing 
constitutional provisions concerning current use valuation of farms, open space, 
forestland and waterfront land used for commercial fishing, the resolution proposes 
payment of a penalty for certain transfers of the primary residence land.