An Act To Increase the Homestead Property Tax Exemption
Maine Legislature, Session 124, LD 1367
Committee: Taxation
Sponsors: CEBRA, PLUMMER, ROBINSON, SARTY, SHAW, SYKES
Amends: 36 MRSA §683

FIRST P~GULAR SESSIOl"~-2009 
Legislative Document 
No. 1367 
H.P.957 . 
House of Representatives, April 2, 2009 
An Act To Increase the Homestead Property Tax Exemption 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative CEBRA of Naples .. 
Cosponsored by Seriator HASTINGS of Oxford and 
'-77/~ 1J1.1l/tU~ 
MILLICENT M. MacFARLAND 
Clerk 
Representatives: PLUMMER of Windham, ROBINSON of Raymond, SARTY of Denmark, 
SHAW of Standish, SYKES of Harrison. 
Printed nn recycled pap!!1 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §683, sub-§l, as repealed and replaced by PL 2005, c. 2, Pt. F, 
§ 1 and affected by §5, is amended to read: 
1. Exemption amount. Except for assessments for· special benefits and except as 
provided in subsection I-B, the just value of $13,000 of the bomestead of a permanent 
resident of this State who has owned a homestead in this State for the preceding 12 
months is exempt from taxation. 
In determining the local assessed value of the 
exemption, the assessor shall multiply the amount of the exemption by the ratio of current 
just value upon which the assessment is based as furnished in the assessor's annual return 
pursuant to section 3 83 ~ If the title to the homestead is held by the applicant jointly or in 
common with others, the exemption may not exceed $13,000 of the just value of the· 
homestead, but may be apportioned a'mong the owners who reside on the propeliy to the 
extent of their respective interests. 
A municipality responsible for administering the 
homestead exemption has no obligation to create separate accounts for each partial 
interest in a homestead owned jointly or in common. 
Sec. 2. 36 MRSA §683, sub-§l-B is enacted to read: 
I-B. 
Approved exemption amount. 
Notwithstandirtg subsection 1, except for 
assessments for special benefits, a municipality may approve the exemption from taxation 
of the just value of $25,000 of the homestead of a permanent resident of this State who 
has owned a homestead in this State for the preceding 12 months. In determining the 
local assessed value of the exemption, the assessor shall multiply the amount of the 
exemption by the ratio· of curr.ent just value upon which· the assessment is based as 
furnished in the assessor's annual return pursuant to section 383. If the title to the 
homestead is held by the applicant jointly or in common with others, the exemption may 
not exceed $25,000 of the just value of the homestead, but may be apportioned among the 
owners who reside on the property to the extent of their respective interests. A 
municipality responsible for administering the homestead exemption has no obligation t6 
create separate accounts for each partial interest in a homestead owned jointly or in 
common. 
A municipality may approve the increased homestead exemption amount established in 
this subsection in the following mariner. 
. 
A. 
In a municipality where the responsibility for final adoption of the municipal 
budget is vested by municipal charter in a council, the increased exemption amount 
.. 
must be approved by a majority of the members of the council. 
. 
B. When the final budget authority is vested in a town meeting operating under the 
general enabling procedures of Title 30-A, the increased exemption amount must be 
37' 
approved by the town meeting or under the procedures of Title 30-A, section 2522 or 
2528. 
Sec. 3. Application. This Act applies to property tax years beginning on or after 
April 1,2009. 
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SUMMARY 
This bill allows a municipality to approve a higher exemption amount under the 
Maine resident homestead property tax exemption program.