An Act To Allow Local Administration of the Maine Residents Property Tax Program
Maine Legislature, Session 123, LD 1243
Committee: Taxation
Sponsors: ROTUNDO
Amends: 36 MRSA §6203-A, 36 MRSA §6204, 36 MRSA §6221

Legislative Document 
S.P.429 
An Act To Allow Local Administration of the Maine Residents 
Property Tax Program 
Reference to the Committee on Taxation suggested and ordered printed. 
No. 1243 
March 8, 2007 
JOY J. O'BRIEN 
Secretary of the Senate 
Presented by Senator ROTUNDO of Androscoggin. (BY REQUEST) 
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 or authorized municipality 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 or a fund 
established and maintained by a municipality authorized to locally administer the 
Circuitbreaker Program pursuant to section 6221. 
At least monthly, the assessor or 
authorized municipality shall pay the certified amounts to each approved applicant 
qualifying for the benefit under this chapter. An authorized municipality is authorized to 
provide benefits to an approved applicant through an offset to any property tax due and 
owing by the applicant, and the amount of those offsets must be distributed to the 
municipality for its use. Interest may not be allowed on any payment made to a claimant 
pursuant to this chapter. At least monthly, the assessor shall determine the amounts paid 
to approved claimants by municipalities administering the program and shall transfer 
those funds to the municipality. 
Sec. 2. 36 MRSA §6204, as amended by PL 2005, c. 2, Pt. E, §3 and affected by 
Pt. E, §§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, or with the municipal assessors of a municipality authorized to locallv 
administer the program pursuant to section 6221, on or after August 1 st and on or before 
the following May 31st. 
Sec. 3. 36 MRSA §6221 is enacted to read: 
§6221. Local administration authorized 
Upon application by the municipal officers of a municipality, the bureau shall allow 
local administration of the property tax benefit provided under this chapter. 
A 
municipality may provide the benefits under this chapter directly to approved claimants 
eligible for the property tax benefit through an offset to the claimant's property tax bill. A 
municipality participating in the local administration program must be reimbursed the 
amount of all benefits provided pursuant to this chapter in a lump sum payment from the 
bureau. 
SUMMARY 
This bill allows a municipality to apply to the Department of Administrative and 
Financial Services, Bureau of Revenue Services for authority to locally administer the 
Maine Residents Property Tax Program, also known as the Circuitbreaker Program. 
Following application, the municipality would be allowed to directly reimburse a 
claimant through an offset against the claimant's tax bill.