Maine Legislature, Session 123, LD 1559
Committee: Taxation
Sponsors: TUITLE

Legislative Document 
No. 1559 
H.P.1084 
House of Representatives, March 20, 2007 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Freeze Property Tax Bills for Certain Residents 65 Years 
of Age or Older 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative TUITLE of Sanford. 
Printed on recycled paper 
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1?7.7IldC~ 
MILLICENT M. MacFARLAND 
Clerk 
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, sub-§6 is enacted to read: 
6. Property owned by person 65 years of age or older. The Legislature has the 
power to provide that municipalities may not increase the tax imposed on real property 
owned by a person who is at least 65 years of age and occupied as that person's primary 
residence for at least 10 years. The rate of the property tax is set at the rate in effect on 
the property as of the date the owner meets both the length of residence and age 
requirements and remains at that rate until title to the property is transferred. If title to the 
property is transferred. the property assumes the just value at the time of that transfer. 
; 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 
prohibit a municipality from increasing the rate of property tax imposed on real 
property owned by a person at least 65 years of age who has occupied that property 
as a primary residence for at least 10 years?" 
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 to amend the Constitution of Maine to authorize the 
Legislature to prohibit municipalities from increasing the taxes imposed on property 
owned by a person who is at least 65 years of age who has occupied that property for at 
least 10 years as that person's primary residence. 
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