An Act To Enhance the Maine Residents Property Tax Program
Maine Legislature, Session 123, LD 1095
Committee: Taxation
Sponsors: FARRINGTON, STRIMLING, BARSTOW, MUSE, PILON, PIOTTI
Amends: 36 MRSA §6203-A, 36 MRSA §6203-B

Legislative Document 
No. 1095 
H.P.813 
House of Representatives, March 6, 2007 
An Act To Enhance the Maine Residents Property Tax Program 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative FARRINGTON of Gorham. 
Cosponsored by Senator STRIMLING of Cumberland and 
7l/~/J1.11!~ 
Mll..LICENT M. MacFARLAND 
Clerk 
Representatives: BARSTOW of Gorham, MUSE of Fryeburg, PILON of Saco, PIOTTI of 
Unity. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §6203-A, as enacted by PL 2003, c. 673, Pt. BB, §2, is 
amended to read: 
§6203-A. Procedure for reimbursement 
At least monthly on or before the last day of the month, the State Tax Assessor shall 
determine the benefit for each claimant under this chapter and certify the amount to the 
State Controller to be transferred to the so-called circuit breaker reserve established, 
maintained and administered by the State Controller from General Fund undedicated 
revenue within the individual income tax category. At least monthly, the assessor shall 
pay the eertified amounts to eaeh appro¥ed applieaRt qualifying for the Benefit uader this 
ehapter. Interest may not Be allo\ved on any payment made to a elaimant pursuant to this 
ehapter payments of claims must be made as provided in section 6203-B. 
Sec. 2. 36 MRSA §6203-B is enacted to read: 
§6203-B. Payment of claim 
1. 
Payment options. Claimants under this chapter may select anyone of the 
following payment options for each claim. 
A. The claimant may choose to have payment made directly to the claimant. 
B. 
Beginning with claims filed in 2008, the claimant may choose to have the 
payment applied against the claimant's individual income tax for the income tax year 
in which the claim is payable. 
C. The claimant may choose to have payment made directly to the municipality 
where the claimant's homestead is located to offset an equal amount of property taxes 
owed to the municipality by the claimant. 
2. Payment procedure. Upon approval of claims by the assessor, the assessor shall 
prepare and certify a list of individuals entitled to a claim under this chapter who have 
chosen a payment option authorized under subsection 1, paragraph A or C, together with 
the respective amount attributable to each individual and indicating the payment option 
chosen by the claimant, and shall forward the list to the State Controller on or before 
September 30th, except that for calendar year 2007 the certification must be made on or 
before October 10. The Treasurer of State, upon direction of the State Controller, shall 
pay and distribute the claims certified by the assessor to· the appropriate payee on or 
before October 20th annually. A claim of less than $10 may not be granted. Claims not 
certified by the assessor by September 30th may be certified as soon as practicable 
thereafter, but such claims need not be paid by the State Controller by October 20th. 
3. Review by assessor; setoff required. The assessor shall review every application 
filed pursuant to this chapter and may reject a claim if the assessor determines that no 
payment is due. If the assessor determines that a claim has been incorrectly determined, 
the assessor shall adjust the claim. The assessor shall notify the claimant in writing of 
any rejection or adjustment and the reasons for the rejection or adjustment. The rejection 
or adjustment is final unless appealed by the claimant pursuant to section 6213. The 
as~essor shall set off against the claim payment any other tax liability owed by the 
claimant pursuant to this Title. 
4. Payments made in error. If the assessor determines that a claim has been 
incorrectly calculated or paid in error, the amount paid may be recovered by assessment 
pursuant to section 141, and the assessment bears interest from the date of payment of the 
claim, until refunded or paid, at the rate provided by section 186. 
Sec. 3. 36 MRS A §6204, as amended by PL 2005, c. 2, Pt. E, §3 and as affected 
by §§7 and 8, is further amended to read: 
§6204. Filing date 
A claim may not be paid unless the claim is filed with the Bureau of Revenue 
Services on or after August 1 st and on or before the following May 31 st. For years for 
which relief is requested that begin after 2006, the period for filing a claim with the 
Bureau of Revenue Services begins on January 1 st following the year for which relief is 
requested and ends on the following June 30th. 
Sec. 4. 36 MRS A §6210, amended by PL 2005, c. 218, §59, is further amended to 
read: 
§6210. Administration 
The State Tax Assessor shall make available suitable forms with instructions for 
claimants. The claim must be in the form prescribed by the assessor and must be signed 
by the claimant. 
The assessor shall include a checkoff to request an application for A claimant may 
apply for a benefit under the Maine Residents Property Tax Program on the that 
claimant's individual income tax form. The assessor shall also provide a paperless option 
for filing an application for the Maine Residents Property Tax Program. 
Sec. 5. Modification of income tax form. The State Tax Assessor shall modify 
the individual income tax form to include the ability of an individual to use the form to 
submit a claim under the Maine Residents Property Tax Program and to indicate the 
method of payment of the claim as described in the Maine Revised Statutes, Title 36, 
section 6203-B. 
Sec. 6. Application. This Act applies to applications for the Maine Residents 
Property Tax Program filed on or after January 1, 2008, exclusive of applications filed on 
extension from the prior filing period. 
SUMMARY 
This bill amends the Maine Residents Property Tax Program, also known as the 
"Circuitbreaker Program," by allowing an individual to apply for a benefit using the 
individual income tax form. Due to the difference in the time period covered by the 
Circuitbreaker Program and individual income taxes, the filing period for benefits under 
the Circuitbreaker Program is changed from August 1 st to the following May 1 st to 
January 1 st to the following June 1st, beginning with benefit years beginning after 2006.