An Act To Allow Reimbursement and Abatement of Property Taxes Paid or Owed on a Primary Residence Destroyed by Fire
Maine Legislature, Session 125, LD 1878
Committee Amendment CA_A_H855 (House)
Amends: 36 MRSA §841, 36 MRSA §943-A

COMMITTEE AMENDMENT "A" to H.P. 1389, L.D. 1878, Bill, "An Act To 
Allow Reimbursement and Abatement of Property Taxes Paid or Owed on a Primary 
Residence Destroyed by Fire" 
Amend the bill by striking out the title and substituting the following: 
'An Act To Allow Abatement of Property Taxes Due to Hardship' 
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. Hardship 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 hardship 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 hardship be informed of the right to 
make application under this subsection; 
B. Assist individuals in making application for abatement; 
C. Make available application forms for requesting an abatement based on poverty or 
infirmity hardship and provide that those forms contain notice that a written decision 
will be made within 30 days of the date of application; 
COMMITTEE AMENDMENT 
'~, .'\, 
COMMITTEE AMENDMENT "A" to H.P. 1389, L.D. 1878 
D. Provide that persons are given the opportunity to apply for an abatement during 
normal business hours; 
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. 
Sec. 2. 36 MRSA §943-A, as amended by PL 2005, c. 169, §2, is further amended 
to read: 
§943-A. Application for abatement 
Beginning with taxes that are assessed after l\pril I, 2005, each Each notice under 
sections 942 and 1281 that is sent by a municipality or the State Tax Assessor to a person 
on whose primary residence taxes have been assessed must contain a statement that that 
person may apply for an abatement of those taxes if the person cannot pay the taxes that 
have been assessed because of poverty or infirmity hardship.' 
SUMMARY 
This amendment changes the title and replaces the bill. It provides for a property tax 
abatement for a person who, due to hardship, is unable to contribute to the public charges. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 03/27112 frac 
LD 1878 
LR 2750(02) 
An Act To Allow Reimbursement and Abatement of Property Taxes Paid or Owed on a Primary 
Fiscal Detail and Notes 
Residence Destroyed by Fire 
Fiscal Note for Bill as Amended by Committee Amendment ,~, 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Minor cost increase - General Fund 
Any increase in costs to Maine Revenue Services can be absorbed within existing budgeted resources. 
LR2750(02) - Fiscal Note - Page I of I