Maine Legislature, Session 123, LD 1731
Committee: Taxation
Sponsors: SA VIELLO, HOBBINS, TURNER

Legislative Document 
No. 1731 
H.P.1214 
House of Representatives, March 26, 2007 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Tax Nonprimary Residences at a Higher Rate 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative SA VIELLO of Wilton. 
Il/~/J?~ 
MILLICENT M. MacFARLAND 
Clerk 
Cosponsored by Senators: HOBBINS of York, TURNER of Cumberland. 
Printed 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 of higher value not a homestead. A municipality may impose a 
greater assessment on real property that has an assessed value of more than $500,000 and 
that is not occupied as the primary residence of the owner of that property than on 
property that does not meet these criteria. The assessed value threshold specified in this 
subsection must be indexed annually to a cost-of-living index as published by a federal 
agency. The Legislature shall enact legislation to implement the provisions 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 allow a municipality to impose 
a greater assessment on real property that has an assessed value of more than 
$500,000 and that is not occupied as the primary residence of the owner of that 
property and providing for the annual indexing of the assessed threshold value to the 
cost of living?" 
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 amends the Constitution of Maine to allow a municipality to impose a 
greater assessment of property taxes on real property that has an assessed value of more 
than $500,000 and that is not occupied as the primary residence by the owner of that 
property. The threshold amount of $500,000 would be adjusted annually to reflect the 
cost of living, as published in a federal publication. 
Pag.-: 2 - 123LRH87(Gl}-l