An Act To Make Circuitbreaker Program Benefits Proportional If a Resident Moves
Maine Legislature, Session 123, LD 1096
Committee: Taxation
Sponsors: PRESCOTT, COURTNEY, AUSTIN, BEAUDETTE, BEAULIEU, CLEARY, PRIEST, SILSBY, SMITH
Amends: 36 MRSA §6201

Legislative Document 
No. 1096 
H.P.814 
House of Representatives, March 6, 2007 
An Act To Make Circuitbreaker Program Benefits Proportional If a 
Resident Moves 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative PRESCOTT of Topsham. 
Cosponsored by Senator COURTNEY of York and 
--m~/J?~ 
MILLICENT M. MacFARLAND 
Clerk 
Representatives: AUSTIN of Gray, BEAUDETTE of Biddeford, BEAULIEU of Auburn, 
CLEARY of Houlton, MacDONALD of Boothbay, PRIEST of Brunswick, SILSBY of 
Augusta, SMITH of Monmouth. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. I. 36 MRSA §6201, sub-§2, as amended by PL 2001, c. 396, §40, IS 
repealed and the following enacted in its place: 
2. Claimant. "Claimant" means an individual who: 
A. Has filed a claim under this chapter; 
B. Was domiciled in this State during the entire calendar year preceding the year in 
which a claim for relief under this chapter is filed; and 
C. Occupied a homestead in this State for at least 6 months during that calendar year. 
Regardless of how many names of individuals appear on the property deed, the person 
who meets the qualifications described in paragraphs A to C and proves sole 
II 
responsibility for the payment ofthe property taxes on the subject property is the claimant 
with respect to that property. If 2 or more individuals meet the qualifications in 
paragraphs A to C and share the payment of the rent or the responsibility for the payment 
of the property taxes, each individual may apply on the basis of the rent paid or the 
property taxes levied on the homestead that reflect the ownership percentage of the 
claimant and the claimant's household. 
If 2 or more individuals claim the same property, the matter must be referred to the State 
Tax Assessor, whose decision is final. Ownership of a homestead under this chapter may 
be by fee, by life tenancy, by bond for deed, as mortgagee or any other possessory 
interest in which the owner is personally responsible for the tax for which a refund is 
claimed. 
Sec. 2. 36 MRSA §6201, sub-§IO, as amended by PL 1997, c. 504, §20, IS 
further amended to read: 
10. 
Property taxes accrued. "Property taxes accrued" means property taxes 
exclusive of special assessment, delinquent interest and charges for service levied on a 
claimant's homestead in this State as of April 1, 1972, or any tax year thereafter. If a 
homestead is owned by 2 or more persons or entities as joint tenants or tenants in 
common, and one or more persons or entities are not members of the claimant's 
household, "property taxes accrued" is that part of property taxes levied on the homestead 
that reflects the ownership percentage of the claimant and the claimant's household. If a 
claimant and spouse own their homestead for part of the year for which relief is requested 
and rent it or a different homestead for part ofthe same tax year, "property taxes accrued" 
means taxes levied on the homestead on April 1 st, multiplied by the percentage of 12 
months that the property was owned and occupied by the household as its homestead 
during the year for which relief is requested. If a claimant owns a homestead for at least 
months but less than 12 months of the year for which relief is requested, "property taxes 
accrued" means taxes levied on the homestead on April 1 st, multiplied by the percentage 
of 12 months that the property was owned and occupied by the claimant as the claimant's 
homestead during the year for which relief is req·uested. When a household owns and 
occupies 2 or more different homesteads in this State in the same tax year, property taxes 
accrued relate only to the property taxes owed for the time that property was occupied by 
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the household as a homestead OR April 1 st, multiplied by the percentage of 12 months 
that each property was owned and occupied by the claimant as the claimant's homestead 
during the year for which relief is requested. If a homestead is an integral part of a larger 
unit such as a farm, or a multipurpose or multidwelling building, property taxes accrued 
are that percentage of the total property taxes accrued that the value of the homestead is 
of the total value, except that property taxes accrued do not include any portion of taxes 
claimed as a business expense for federal income tax purposes. For purposes of this 
chapter, "unit" refers to the parcel of property separately assessed of which the homestead 
is a part. 
Sec. 3. Application. This Act applies to claims for benefits under the Maine 
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Residents Property Tax Program filed on or after August 1, 2007. 
SUMMARY 
Under the Maine Residents Property Tax Program, also referred to as the 
Circuitbreaker Program, in order to qualifY for a rent or property tax refund, the person 
must own or rent a homestead for the entire calendar year prior to the year for which the 
claim is made and be a Maine resident for that entire year. A person who owns or rents a 
homestead for less than a year is ineligible for benefits. If a person owns more than one 
homestead during the calendar year, only taxes paid on the homestead occupied as of 
April 1 st of that year are eligible for reimbursement. 
This bill allows a person who owns or rents a homestead for at least 6 months of the 
prior calendar year to obtain a portion of benefits under the Circuitbreaker Program based 
on the number of months the person occupied the homestead. This bill maintains the 
current requirement that the person be a resident of Maine for the entire prior year. 
This bill also allows a person who owns and occupies more than one homestead 
during the year to be reimbursed for taxes owed for the time during which the person 
occupied each homestead. This reimbursement is determined by dividing by 12 months 
the property tax owed on each homestead during the year for which the claim is filed and 
multiplying that number by the number of months the property was occupied by the 
person as a homestead during that year.