An Act To AlIow Military Personnel Living in Maine To Benefit under the Maine Resident Homestead Property Tax Exemption
Maine Legislature, Session 124, LD 0051
Committee Amendment CA_A_H6 (House)

COMMITTEE AMENDMENT "[1,, to H.P. 44, L.D. 51, Bill, "An Act To AlIow 
Military Personnel Living in Maine To Benefit under the Maine Resident Homestead 
Property Tax Exemption" 
Amend the bill in section 1 in subsection 4 in the last line (page 1, line 19 in L.D.) by 
inserting after the following: "resident." the following: 'A member of the Armed Forces 
of the United States stationed in the State who applies for an exemption shall present 
certification from the commander of the member's post, station or base or from the 
commander's designated agent that the member is permanentlv stationed at that post. 
station or base. For purposes of this subsection, "a person on active duty serving in the 
Armed Forces of the United States" does not include a member of the National Guard or 
the Reserves of the United States Armed Forces.' 
Amend the bill by inserting after section 3 the following: 
'Sec. 4. Appropriations and allocations. 
The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Homestead Property Tax Exemption Reimbursement 0886 
Initiative: Provides reimbursement to municipalities for 50% of the property tax revenue 
loss associated with allowing nonresident members of the United States Armed Forces 
permanently stationed in the State to be eligible for the Maine Resident Homestead 
Property Tax Exemption. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
2009-10 
$7,500 
$7,500 
COMMITTEE AMENDMENT 
2010-11 
$5,000 
$5,000 
-
~~~.". 
COMMITTEE AMENDMENT" A" to H.P. 44, L.D. 51 
SUMMARY 
This amendment requires a member of the Armed Forces who is permanently 
stationed in Maine to provide certification from the commander of the member's post, 
station or base that the member is permanently stationed at that location and provides that 
members of the National Guard or the Reserves of the United States Armed Forces are 
not eligible under this provision. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
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Approved: 02/25/09 Mac:.. 
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LD51 
LR 386(02) 
An Act To- Allow Military Personnel Living in Maine To Benefit under the Maine Resident Homestead 
Property Tax Exemption 
Fiscal Note for Bill as Amended by Committee Amendment "A" 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
A ppropriations/ Allocations 
General Fund 
State Mandates 
Fiscal Note Required: Yes 
Fiscal Note 
State Mandate - Unfunded 
2009-10 
$7,500 
$7,500 
2010-11 
$5,000 
$5,000 
Projections 
2011-12 
$5,000 
$5,000 
Projections 
2012-13 
$5,000 
$5,000 
Required Activity 
Unit Affected 
Costs 
Requiring mUriicipalities to engage in additional administrative and clerical 
Municipality 
Insignificant 
functions related to inclusion of additional military personnel in the Maine Resident 
Homestead Property Tax Exemption program n1ay be a mandate under the 
Constitution of Maine. 
Fiscal Detail and Notes 
The bill includes a General Fund appropriation of $7500 in FY~O 1 0 and $5000 annually thereafter to allow non-
resident military personnel owning a home 'in Maine to benefit under the Maine Resident Homestead Property Tax 
Exemption program. The state is constitutionally required to provide 50% of the property tax revenue loss to 
municipalities from new property tax exemptions. 
LR0386(02) - Fiscal Note - Page 1 of 1