Maine Legislature, Session 123, LD 1557
Committee: Taxation
Sponsors: WHEELER, BOWMAN, BEAUDOIN, BURNS, CAMPBELL, CARTER, CONNOR, HILL, JACKSON, MIRAMANT, PERCY, PINGREE, PRA IT, SCHATZ, SIROIS, WEDDELL, COURTNEY

Legislative Document 
No. ISS7 
H.P.1082 
House of Representatives, March 20, 2007 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Cap the Property Tax on the Primary Residence of a 
Person 6S Years of Age or Older 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative WHEELER of Kittery. 
Cosponsored by Senator BOWMAN of York and 
I!l~ 
111.7T!~ 
MILLICENT M. MacFARLAND 
Clerk 
Representatives: BEAUDOIN of Biddeford, BURNS of Berwick, CAMPBELL of Newfield, 
CARTER of Bethel, CONNOR of Kennebunk, HILL of York, JACKSON of Allagash, 
MacDONALD of Boothbay, MIRAMANT of Camden, PERCY of Phippsburg, PINGREE of 
North Haven, PRA IT of Eddington, SCHATZ of Blue Iiill, SIROIS of Turner, WEDDELL of 
Frankfort, Senator: COURTNEY of York. 
Prinled on recycled paper 
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 must 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 occurs later. If title to the property is transferred to someone other than a 
family member ofthe owner, the property assumes the just value at the time of 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 
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?" 
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 ofthis 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 date by 
which the person attained 65 years of age or purchased the property. Upon transfer of the 
property to someone other than a family member of the owner, the property would 
assume the just value at the time of transfer. 
•