Maine Legislature, Session 123, LD 1665
Committee: Taxation
Sponsors: CUMMINGS, ADAMS, BRAUTIGAM, EBERLE, GERZOFSKY, KOFFMAN, MILLETT, SIMPSON

Legislative Document 
No. 1665 
H.P.1174 
House of Representatives, March 22, 2007 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Limit the Rate of Change in the Property Tax Liability of 
Elderly Maine Residents 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Speaker CUMMINGS of Portland. 
7J1~ 
1J7.11!d£~ 
MILLICENT M. MacFARLAND 
Clerk 
Cosponsored by Representatives: ADAMS of Portland, BRAUTIGAM of Falmouth, EBERLE 
of South Portland, GERZOFSKY of Brunswick, KOFFMAN of Bar Harbor, MILLETT of 
Waterford, SIMPSON of Auburn. 
Printed on recycled papt:r 
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 ass~ssed eq!.lally according to the just value thereof, 
except as provided in this section. 
Constitution, Art. IX, §8, sub-§6 is enacted to read: 
6. Property owned by person 59 112 years of age or older. The Legislature has the 
power to require that municipalities limit increases of tax imposed on the assessed value 
on real property of no more than 2 acres owned by a person at least 59 1/2 years of age as 
that person's primary residence. The rate is fixed at the tax rate in effect on the date the 
person enrolls the qualified property. After that, the rate of increase must be limited to no 
more than the rate of inflation as measured by an index of consumer prices as published 
by a federal agency. When title to the property is transferred to someone other than the 
owner's spouse or a change in use occurs, the difference in the property taxes actuallv 
paid and the property taxes that would have been imposed on the property but for this 
subsection for the 5 years immediately prior to the transfer of title or change in use must 
be paid to the taxing municipality. Upon transfer of title or change in use, the property 
assumes the just value in effect at the time of the transfer or change in use. 
The 
Legislature may enact legislation to implement the administration of this subsection. 
; 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 authorize the Legislature to 
limit to the rate of inflation the rate of property tax increases on real property of no 
more than 2 acres owned and occupied as a primary residence by a person at least 59 
years of age and requiring, upon transfer to a person other than the owner's 
spouse or a change in use, the payment of the taxes not collected for the 5 years prior 
to a transfer of the property or change in use?" 
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 
I 
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 to amend the Constitution of Maine to authorize the 
Legislature to require municipalities to limit tax increases on property up to 2 acres in 
size owned and occupied as a person's primary residence if that person is at least 59 112 
years of age. The amount of the tax increase would be limited to the rate of inflation. 
II 
Upon transfer of the property to someone other than the spouse of the owner or a change 
in use, the property taxes not paid for the 5 years prior to the transfer or change in use due 
to this tax increase limitation would be required to be paid to the municipality and the 
property would assume the just value in effect at the time of transfer or change in use.