Maine Legislature, Session 123, LD 1732
Committee: Taxation
Sponsors: MacDONALD

Legislative Document 
No. 1732 
H.P. 1215 
House of Representatives, March 26, 2007 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Establish a Surtax on Property with a Value over 
$400,000 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative MacDONALD of Boothbay. 
Prinled on recycled paper 
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1/1. 77ltJ£~ 
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. Surtax on property valued over $400,000; credit. The Legislature has the power 
to provide that municipalities may impose a higher assessment on real residential 
property with a valuation of more than $400,000 but only on that value of the property 
that exceeds $400,000. A surtax imposed pursuant to this subsection may be taken as a 
credit against Maine income taxes due by the owner of the property. The Legislature may 
enact legislation to provide for 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 
allow a municipality to impose a surtax on real residential property valued at more 
than $400,000 on the value of that property over $400,000 and allowing the surtax to 
be taken as a credit against Maine income taxes owed by the owner of the property?" 
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 allow municipalities to impose a higher assessment on real residential 
property with a valuation of more than $400,000. The surcharge would be imposed only 
on that portion of the value of the property that exceeds $400,000. The owner of the 
property would be entitled to a credit in the amount of the surcharge against Maine 
income taxes due.