An Act To Amend the Laws Governing Abatement of Property Taxes Due to Infirmity or Poverty
Maine Legislature, Session 124, LD 0553
Committee: Taxation
Sponsors: CASAVANT, SULLIVAN, BEAUDETTE, BEAUDOIN, BERRY, BOLAND, LOVEJOY, STUCKEY, TRINW ARD, WAGNER
Amends: 36 MRSA §841, 36 MRSA §944

Legislative Document 
No. 553 
H.P. 391 
House of Representatives, February 12, 2009 
An Act To Amend the Laws Governing Abatement of Property 
Taxes Due to Infirmity or Poverty 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative CASAVANT of Biddeford. 
Cosponsored by Senator SULLIVAN of York and 
?I/A-~ 111· m!l£~{ 
MILLICENT M. MacFARLAND 
Clerk 
Representatives: BEAUDETTE of Biddeford, BEAUDOIN of Biddeford, BERRY of 
Bowdoinham, BOLAND of Sanford, LOVEJOY of Portland, STUCKEY of Portland, 
TRINW ARD of Waterville, WAGNER of Lewiston. 
Printed llll recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §841, slllb-§2, as amended by PL 2005, c. 169, §1, is further 
amended to read: 
2. Infirmity or poverty. The municipal officers or the State Tax Assessor for the 
unorganized territory, within 3 years from commitment, may, on their own knowledge or 
on written application therefor, make such abatements as they believe reasonable on the 
real and personal taxes on the primary residence of any person who, by reason of 
infirmity or poverty, is in their judgment unable to contribute to the public charges. The 
municipal officers or the State Tax Assessor for the unorganized territory may extend the 
3-year period within which they may make abatements under this subsection, but the 
decision on eligibility for an abatement may be deferred until the tax collector takes 
action pursuant to section 942 to enforce the lien to secure payment of some or all of the 
property taxes from which the applicant seeks relief or is within 30 days of taking such an 
action. In detennining eligibility for relief under tIllS section, the municipal officers and 
the State Tax Assessor may consider the value of any real or personal property owned by 
the applicant as asset-based resources available to contribute to the public charges as long 
as the use of those assets for that purpose does not impair the ability of the applicant to 
continue to live in the primary residence and provide for the applicant's basic needs. 
Municipal officers or the State Tax Assessor for the unorganized territory shall: 
A. 
Provide that any person indicating an inability to pay all or part of taxes that 
have been assessed because of poverty or infirmity be infonned of the right to make 
application under this subsection; 
B. 
Assist individuals in making application for abatement; 
C. 
Make available application fonns for requesting an abatement based on poverty 
or infirmity and provide that those fonns contain notice that a written decision will be 
made withln 30 days of the date of application; 
D. 
Provide that persons are given the opportunity to apply for an abatement during 
nonnal business hours; 
E. 
Provide that all applications, infonnation subnlitted in support of the application, 
files and communications relating to an application for abatement and the 
determination on the application for abatement are confidential. 
Hearings and 
proceedings held pursuant to thls subsection must be in executive session; 
F. 
Provide to any person applying for abatement under thls subsection, notice in 
writing of their decision within 30 days of application; iffiEi 
G. 
Provide that any decision made under thls subsection include the specific reason 
or reasons for the decision and infonn the applicant of the right to appeal and the 
procedure for requesting an appeal';"; and 
H. Provide to an applicant found eligible for relief under thls subsection either an 
abatement of the delinquent property taxes proportionate to the applicant's lack of 
capacity to contribute to the public charges or a waiver of tax lien foreclosure 
pursuant to section 944, subsection 5. 
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Sec. 2. 36 MRSA §944, sub-§5 is enacted to read: 
5. Waiver for reasons of poverty or infirmity. When the municipal officers or the 
State Tax Assessor determines an applicant eligible for relief pursuant to section 841, 
subsection 2 and elects to cause the foreclosure to be waived, this section applies except 
that the municipal officers shall authorize the treasurer to waive the foreclosure and 
action for equitable relief may not be commenced until the subject property is sold or 
transferred. 
SUMMARY 
This bill amends the laws governing abatement of property taxes due to infirmity or 
poverty in 3 ways. The bill clarifies that a decision regarding an application for a poverty 
abatement may be deferred until the usual period to pay the property taxes has expired 
and the tax collector takes action to enforce the lien or is within 30 days of taking such 
action. The bill also clarifies that the value of real and personal property owned by the 
applicant may be considered as available to contribute to the public charges as long as use 
of that property for that purpose does not impair the ability of the applicant to remain in 
the applicant's residence and provide for the applicant's basic needs. 
The bill also 
authorizes the municipal officers or the State Tax Assessor to either grant an abatement to 
an applicant determined eligible for relief or waive the tax lien foreclosure according to 
the process generally available under law, except that under this type of waiver any 
subsequent enforcement of the tax lien is available only when the property is sold or 
transferred.