Maine Legislature, Session 123, LD 1647
Committee: Taxation
Sponsors: CRESSEY

Legislative Document 
No. 1647 
H.P.1156 
House of Representatives, March 22, 2007 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Reduce Taxes for Affordable Housing 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative CRESSEY of Cornish. 
Printed on rtx:ycled paper 
1f/~/J7.~ 
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. Affordable housing. The valuation of affordable housing is 50% of the just value 
of that property absent this subsection. 
For purposes of this subsection, "affordable 
housing" means residential housing: 
A. Financed by a Maine or federal agency whose purpose is to provide assistance in 
obtaining housing to low-income individuals that contains 6 or more rental units; or 
B. That has at least 20% of its rental units set aside for households at or below 80% 
of the median income of the county in which the housing is located. 
The Legislature may enact legislation to provide for 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 provide for a 50% reduction in 
the valuation of affordable housing for property tax purposes?" 
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 provide for a 50% 
reduction in the valuation of affordable housing for purposes of property taxation. 
Affordable housing is defined as residential housing financed by a state or federal agency 
that assists low-income individuals in obtaining housing and that contains at least 6 rental 
units or residential housing that has at least 20% of its units set aside for households with 
income at or below 80% of the median income for the county in which the residential 
housing is located.