Maine Legislature, Session 125, LD 1401
Committee: Taxation
Sponsors: COLLINS, CEBRA, SNOWE-MELLO, EBERLE, LIBBY, WATERHOUSE

Legislative Document 
No. 1401 
S.P. 433 
In Senate, April 5, 2011 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Restrict Property Revaluations 
Reference to the Committee on Taxation suggested and ordered printed. 
JOSEPH G. CARLETON, JR. 
Secretary of the Senate 
Presented by Senator COLLINS of York. 
Cosponsored by Representative CEBRA of Naples and 
Senator: SNOWE-MELLO of Androscoggin, Representatives: EBERLE of South Portland, 
LIBBY of Waterboro, WATERHOUSE of Bridgton. 
Constitutional amendment. Resolved:  Two thirds of each branch of the 
Legislature concurring, that the following amendment to the Constitution of Maine be 
proposed: 
Constitution, Art. IX, §7 is repealed and the following enacted in its place: 
Section 7.  Valuation.  The valuation of real property is controlled by this 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 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: 
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 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 the 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 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 the purpose of property tax relief.