An Act To
Maine Legislature, Session 125, LD 1693
Committee Amendment CA_A_H754 (House)
Amends: 36 MRSA §841, 36 MRSA §6201

COMMITTEE AMENDMENT ·Ii " 
to H.P. 1245, L.D. 1693, Bill, "An Act To 
Amend the Law Governing Abatements of Property Taxes for Infinnity or Poverty" 
Amefld the bill by striking out the title and substituting the following: 
'An Act To Amend the Law Governing Abatem~nts of Property Taxes for Infirmity 
or Poverty and the Administration of the Circuitbreaker Program' 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserting the following: 
'Sec. 1. 36 MRSA §841, sub-§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 therefer, 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. 
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 within 30 days of the date of application; 
D. Provide that persons are given the opportunity to apply for an abatement during 
normal business hours; 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT" A" to H.P. 1245, L.D. 1693 
E. Provide that all applications, information submitted 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 this subsection must be in executive session; 
F. Provide to any person applying for abatement under this subsection, notice in 
writing of their decision within 30 days of application; and 
G. Provide that any decision made under this subsection include the specific reason 
or reasons for the decision and inform the applicant of the right to appeal and the 
procedure for requesting an appeal. 
For the purpose of this subsection, the municipal officers may set off or otherwise treat as 
available benefits provided to an applicant under chapter 907 when determining if the 
applicant is able to contribute to the public charges. 
Sec. 2. 36 MRSA §6201, sub-§lO, as amended by PL 2007, c. 325, §l, is further 
amended to read: 
10. 
Property taxes accrued. 
"Property taxes accrued" means property taxes 
exclusive of special assessment, delinquent interest and charges for service levied on a 
claimant's homestead in this State as of April 1, 1972, or any tax year thereafter. If a 
claimant receives an abatement of property taxes based on infirmity or poverty pursuant 
to section 841. subsection 2 during the year for which relief is requested. "property taxes 
accrued" means only the portion of property taxes levied that was not abated during the 
year for which the claimant requests relief. If a homestead is owned by 2 or more persons 
or entities as joint tenants or tenants in common, and one or more persons or entities are 
not members of the claimant's household, "property taxes accrued" is that part of property 
. taxes levied on the homestead that reflects the ownership percentage of the claimant and 
the claimant's household. If a claimant and spouse own their homestead for part of the 
year for which relief is requested and rent it or a different homestead for part of the same 
tax year, "property taxes accrued" means taxes levied on the homestead on April 1st, 
multiplied by the percentage of 12 months that the property was owned and occupied by 
the household as its homestead during the year for which relief is requested. When a 
household owns and occupies 2 or more different homesteads in this State in the same 
calendar 'year, property taxes accrued relate only to the total of the property taxes owed 
for the time that each property was occupied by the household as a homestead. To 
calculate the amount attributable to each property, the April 1st assessment on each 
homestead is multiplied by the percentage of 12 months that each property was owned 
and occupied by the claimant as the claimant's homestead during the year for which relief 
is requested. If a homestead is an integral part of a larger unit such as a farm, or a 
multipurpose or multidwelling building, property taxes accrued are that percentage of the 
total property taxes accrued that the value of the homestead is of the total value, except 
that property taxes accrued do not include any portion of taxes claimed as a business 
expense for federal income tax purposes. For purposes of this chapter, "unit" refers to the 
parcel of property separately assessed of which the homestead is a part.' 
COMMITTEE AMENDMENT 
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COMMITIEE AMENDMENT "R" to H,P, 1245, L.D. 1693 
SUMMARY 
This amendment changes the title and replaces the bill. It provides that, for purposes 
of calculating eligibility at the municipal level for property tax abatement for reasons of 
poverty or infirmity, municipal officers may set off or otherwise treat as available 
benefits provided under the Circuitbreaker Program when determining a person's ability 
to contribute to the public charges. It prohibits a claimant under the Circuitbreaker 
Program from seeking a refund on property taxes that were abated by a municipality 
based upon poverty or infirmity by excluding from the definition of "property taxes 
accrued" any taxes abated in the year for which the claimant is seeking relief. 
FISCAL NOTE REQUIRED 
{~.e_~ at!~~~e!i)i' 
COMMITTEE AMENDMENT 
Approved; 03/08/12 
~ac 
LD 1693 
LR2526(02) 
An Act To Amend the Law Governing Abatements of Property Taxes for Infirmity or Pover\ 
Fiscal Note for Bill as Amended by Committee Amendment "~,, (H -75Yj 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Projections 
Projections 
FY 2011-12 
FY2012-13 
FY 2013-14 
FY2014-15 
Net Cost (Savings) 
General Fund 
$0 
($41,000) 
($50,000) 
($50,000) 
Revenue 
General Fund 
$0 
$41,000 
$50,000 
$50,000 
Fiscal Detail and Notes 
This bill provides that, for purposes of making property tax abatements for reasons of infirmity or poverty, municipal 
officers may set off or otherwise treat as available Circuitbreaker Program benefits when determining how much a 
person is able to contribute to the public charges. Any property taxes abated by a municipality for reasons of poverty 
or infirmity may not be claimed under the Circuitbreaker Program. The provisions of the bill will reduce benefit 
payments by $41,000 in FY 2012-13 and by $50,000 in subsequent fiscal years. Any additional costs required under 
the bill can be absorbed by Maine Revenue Services within budgeted resources. 
LR2526(02) - Fiscal Note - Page I of 1