Maine Legislature, Session 124, LD 1087
Sponsors: DAVIS, GERZOFSKY, SHERMAN, GIFFORD, HARLOW

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Legislative Document 
No. 1087 
S.P.405 
In Senate, March 17, 2009 
RESOLUTION, Proposing an. Amendment to the Constitution of 
Maine To Cap the Property Tax on the Primary Residence of a 
Person 65 Years of Age or Older 
Reference to theCornrnittee on Taxation suggested and ordered printed. 
Presented by Senator DAVIS of Cumberland. . 
9tgCJ~ 
JOY J. O'BRIEN 
Secretary of the Senate 
Cosponsored by Senators: GERZOFSKY of Cumberland, SHERMAN of Aroostook, 
Representatives: GIFFORD of Lincoln, HARLOW of Portland. 
Printed on recycled paper 
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Constitutional amendment. Resolved: Two thirds of each branch of the 
Legislature concuning, that the following amendment to the Constitution of Maine be 
proposed: 
Constitution, Art. IX, §8, first €fI 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 owned by person 65 years of age or older. The Legislature has 
the power, by proper enactment, to provide that real property owned and occupied as 
the primary residence by a person 65 years of age or older must be assessed and taxed 
at the same amount as the property was taxed and assessed during the property tax 
year in which the owner attains 65 years of age or purchases the property after 
attaining 65 years of age, whichever occurs later. If title to the property is transferred 
to someone other than a family member of the owner, the property assumes the just 
value at the time of transfer. 
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; and be it further 
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Constitutional referendum procedure; for-m of question; effective 
date. Resolved: That the muni~ipal 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 electiori, at a statewide election held in the month of 
November following the passage of this resolution, to vote upon the ratification ofthe 
amendment proposed in this resolution by voting upon the following question: 
"Do you favor amending the Constitution of Maine to authorize the Legislature to 
require real property owned and occupied as a primary residence by a person 65 
years of age or older to be taxed at the same rate as in effect on that property for 
the property tax year during which the person attained 65 years of age or 
purchased such property, whicheveris later?" 
The legal voters of each city, town and plantation shall vote by ballot on this 
question and designate th.eir 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 ofthis resolution necessary to carry out the purposes of this referendum. 
Page I - 124LR0772(OI)-1 
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SUMMARY 
This resolution proposes to amend the Constitution of Maine to authorize 'the 
Legislature to require propeliy taxes on property owned and occupied as a person's 
primary residence to be capped if that person is at least 65 years of age. The tax 
would be set. at the amount assessed on the property on the date by which the person 
attained 65 years of age or purchased the property, whichever is later. Upon transfer 
of the property to someone other than a family member of the owner, the property 
would assume the just value at the time of transfer.