Maine Legislature, Session 124, LD 1060
Committee: Taxation
Sponsors: BLISS, EBERLE, PERRY

Legislative Document 
No. 1060 
S.P.394 
In Senate, March 17,2009 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Restrict Property Revaluations 
Reference to the Committee on Taxation suggested and ordered printed. 
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Presented by Senator BLISS of Cumberland. 
Cosponsored by Representative EBERLE of South Portland and 
Senator: PERRY of Penobscot, Representative: PIaTT! of Unity. 
Printed on recycled paper 
JOY J. O'BRIEN 
. Secretary of the Senate 
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 IX,§7is repealed and the following enacted in its place: 
Section 7. Valuation. The valuation of real property is controlled by this 
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section. 
1. Change in valuation of real property. 
A municipality may change the 
valuation' of real property, including any buildings on that real property, only upon a 
change in ownership, a change in the use of the land or an expansion of the use of the 
land to increase income. An increase in valuation due to the expansion of land use to 
increase income is limited to the investment amount of the improvements .. 
A change in valuation pursuant to this subsection is limited to the greater of: 
A. The just value; and 
B. The appraised just value of the taxable real property as may be required by 
the local tax assessor. 
2. ,Equalized just value. The equalized just value of a municipality must be set 
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at 100%. 
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 section 7. 
Constitution, Art. IX, §8, sub-§6 is enacted to read: 
6. Taxation of change in value; paid by seller; use. The Legislature, by proper 
enactment, shall provide that when a change in valuation occurs pursuant to section 7, 
the change is subject to the real estate transfer tax, if any .. The tax must be paid 
solely by the seller, allocated to the municipality in which the property is located and 
used by that municipality only for property tax relief. 
; 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: 
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1. Allow for the change in valuation of real property and the buildings on that 
real property only upon a change in ownership, a change in type of land use or 
the expansion of the land use to increase income; 
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2. Limit the change in valuation to the greater of the just value and the appraised 
just value of the taxable real property as may be required by the local tax 
assessor; 
3. Require the equalized just value of a municipality to equal 100%; and 
4. Require that the change in value be subject to the real estate transfer tax, 
which must be paid solely by the seller if there is a change in ownership, or by 
the owner if there is a change or expansion in land use, and require that the tax be 
paid to the municipality and used only for purpose of property tax relief?" 
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: 
1. Allow for the change in valuation of real property and the buildings on that 
real property only upon a change in ownership, a change in type of land use or the 
expansion of the land use to increase income; 
2. Limit the change in valuation to the greater of the just value and the appraised 
just value of the taxable real property as may be required by the local tax assessor; 
3. Require the equalized just value of a municipality to equal 100%; and 
4. Require that the change in value be subject to the real estate transfer tax, 
which must be paid solely by the seller if there is a change in ownership, or by the 
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owner if there is a change or expansion in land use,· and require that the tax be paid to 
the municipality and used only for purpose of property tax relief.