An Act To Allow Military Personnel Living in Maine To Benefit under the Maine Resident Homestead Property Tax Exemption
Maine Legislature, Session 124, LD 0051
Committee: Taxation
Sponsors: MAZUREK, RECTOR, KRUGER, PINGREE, RICHARDSON, WELSH
Amends: 36 MRSA §681, 36 MRSA §684

FIRST REGULAR SESSIOr-~-2009 
Legislative Document 
No. 51 
H.P.44 
House of Representatives, January 5,2009 
An Act To Allow Military Personnel Living in Maine To Benefit 
under the Maine Resident Homestead Property Tax Exemption 
(EMERGENCY) 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative MAZUREK of Rockland. 
Cosponsored by Senator RECTOR of Knox and 
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1J?·1J?t2C;1Jw~ul 
MILLICENT M. MacFARLAND 
Clerk 
Representatives: KRUGER of Thomaston, Speaker PINGREE of North Haven, 
RICHARDSON of Warren, WELSH of Rockport. 
Printed LlIl f't:t::)'t:kll paper 
Emergency preamble. Whereas, acts and resolves of the Legislature do not become 
effective until 90 days after adjournment unless enacted as emergencies; and 
Whereas, under the cun'ent law, military personnel who are permanently stationed in the 
State but are legal residents of another State are ineligible for the Maine resident homestead 
property tax exemption; and 
Whereas, these men and women serving our country and residing in the State should not 
be deprived of a benefit given to others; and 
Whereas, an application for the homestead exemption is required to be filed by April 
1st; and 
Whereas, in the judgment of the Legislature, these facts create an emergency within the 
meaning of the Constitution of Maine and require the following legislation as immediately 
necessary for the preservation of the public peace, health and safety; now, therefore, 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §681, sub-§4, as enacted by PL 1997, c, 643, Pt. HHH, §3 and 
affected by § 1 0, is amended to read: 
4. Permanent resident. "Permanent resident" means an individual who has established 
a permanent residence. For purposes of this subchapter, a person on active duty serving in 
the Armed Forces of the United States who is permanently stationed at a military or naval 
post, station or base in this State is deemed to be a permanent resident. 
Sec. 2. 36 MRSA §684, sub-§2, as enacted by PL 1997, c. 643, Pt. HHH, §3 and 
affected by § 10, is amended to read: 
2. False flUng. An· individual who knowil~gly gives false information for the purpose of 
claiming a homestead exemption under this subchapter commits a Class E crime. All Except 
for a person on active duty serving in the Armed Forces of the United States who is 
permanently stationed at a military or naval post, station or base in the State, an individual 
who claims to be a permanent resident of this State under this subchapter who also claims to 
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be a· permanent resident of another state for the tax year for which an application for a 
homestead exemption is made commits a Class E crime. 
Sec. 3. Application. This Act applies to property tax years beginning on or after April 
1,2008. 
Emergency clause. In view of t1~e eme~gency cited in the preamble, this legislation 
takes effect when approved. 
SUMMARY 
This bill allows a member of the United States Armed Forces who is permanently 
stationed in Maine but who is not a legal resident of Maine to apply for and obtain the 
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$13,000 homestead property tax exemption that is currently only available to a permanent 
resident of Maine.