An Act To Provide Information to Property Tax Payers
Maine Legislature, Session 123, LD 1144
Committee: Taxation
Sponsors: SAMSON, SNOWE-MELLO, BARSTOW, CONNOR, LANSLEY, PINGREE, PIOTTI, TARDY, COURTNEY, SCHNEIDER
Amends: 36 MRSA §507

Legislative Document 
No. 1144 
H.P.837 
House of Representatives, March 7, 2007 
An Act To Provide Information to Property Tax Payers 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative SAMSON of Auburn. 
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MILLICENT M. MacFARLAND 
Clerk 
Cosponsored by Senator SNOWE-MELLO of Androscoggin and 
Representatives: BARSTOW of Gorham, CONNOR of Kennebunk, LANSLEY of Sabattus, 
PINGREE of North Haven, PIOTTI of Unity, TARDY of Newport, Senators: COURTNEY of 
York, SCHNEIDER of Penobscot. 
Prinred on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §507, as amended by PL 1997, c. 643, Pt. HHH, §2 and affected 
by § 1 0, is repealed and the following enacted in its place: 
§507. Taxpayer information 
A municipality that issues a property tax bill to a taxpayer must issue the following 
information in a form determined by the State Tax Assessor. 
1. Reductions to tax. The property tax bill must contain a statement or calculation 
that demonstrates the amount or percentage by which the taxpayer's tax has been reduced 
by the distribution of state-municipal revenue sharing, state reimbursement for the Maine 
resident homestead property tax exemption and state aid for education. The State Tax 
Assessor shall annually provide each municipality with the amount of state-municipal 
revenue sharing and state aid for education subject to identification under this section. 
2. Homestead assessment and exemption amount. The property tax bill must 
contain a statement of the assessed value of a homestead, before and after the calculation 
of a Maine resident homestead property tax exemption, and the amount of the exemption 
applied to the homestead. 
3. Distribution to education and government. The property tax bill must indicate 
the percentage of property taxes distributed to education and local, county and state 
government. 
4. 
Indebtedness. 
The property tax bill must indicate the outstanding bonded 
indebtedness of the issuing municipality as of the date the bill is issued. 
5. Due date and interest. Each property tax bill issued by a municipality must 
clearly state the date interest will begin to accrue on delinquent taxes. 
Sec. 2. Standard form of property tax bill. No later than October 15, 2007, 
the State Tax Assessor shall determine a standardized form for the property tax bill 
provided to taxpayers pursuant to the Maine Revised Statutes, Title 36, section 507 and 
provide this form to all entities that issue property tax bills. 
Sec. 3. Application. That section of this Act that repeals and replaces the Maine 
Revised Statutes, Title 36, section 507 applies to property tax bills issued for property tax 
years beginning on or after April 1, 2008. 
SUMMARY 
This bill requires the State Tax Assessor to determine a standardized form for 
property tax bills issued by municipalities and provide this form to municipalities. The 
form must include the following information: 
Page I - 123LR1965(Ol)-1 
I. The amount or percentage by which the taxpayer's tax has been reduced by the 
distribution of state-municipal revenue sharing, state reimbursement for the Maine 
resident homestead property tax exemption and state aid for education; 
2. The assessed value of a homestead, before and after the calculation of a Maine 
resident homestead property tax exemption, and the amount of the exemption applied to 
the homestead; 
3. The percentage of property taxes distributed to education and local, county and 
state government; 
4. The outstanding bonded indebtedness of the issuing municipality; and 
5. The date interest begins to accrue.