An Act To Provide a Property Tax Exemption for Family Burying Grounds
Maine Legislature, Session 125, LD 1081
Committee Amendment CA_A_H476 (House)
Amends: 36 MRSA §656

COMMITTEE AMENDMENT" A" to H.P.- 816, L.D. 1081, Bill, "An Act To 
Provide a Property Tax Exemption for Family Burying Grounds" 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserting the following: 
'Sec. 1. 36 MRSA §656, sub-§l, ,K is enacted to read: 
K. 
Family burying grounds. For the purposes of this section, "family burying 
grounds" means an area appropriated as a family burying ground in accordance with 
Title 13, section 1142 that is not located within shore land areas as described in Title 
38, section 435 and where human remains are known to be buried. 
Sec. 2. Application. This Act applies to property tax years beginning on or after 
April 1, 2012.' 
SUMMARY 
This amendment replaces the bill. It limits the bill's proposed property tax exemption 
for family burying grounds of 114 acres or less to include only those where human 
remains are known to be buried and that are not located within shoreland areas. The 
amendment also changes the application date from April 1, 2011 to April 1, 2012. 
FISCAL l\"OTE REQUIRED 
(See attached) 
Page I - 125LRIOI2(02)-1 
COMMITTEE AMENDMENT 
Approved: OS/28/11 hac-
LD 1081 
LR 1012(02) 
An Act To Provide a Property Tax Exemption for Family Burying Grounds 
Fiscal Note for Bill as Amen~ed by Co~mittee Amendment '/1" 
Committee: TaxatIOn 
. 
Net Cost (Savings) 
General Fund 
Appropriations! Allocations 
General Fund 
State Mandates 
Fiscal Note Required: Yes 
Fiscal Note 
State Mandate - Unfunded 
FY 2011-12 
FY 2012-13 
$0 
$0 
$0 
$0 
Projections 
FY 2013-14 
($8,920) 
($8,920) 
Required Activity 
Unit Affected 
Municipalities are required to administer a new property tax exemption for family 
Municipality 
burying grounds of 0.25 acres or less for property tax years beginning on or after 
April 1,2012 when human remains are known to be buried there and when the 
burying grounds are not located within shoreland areas. Municipal activities include 
review and determination of eligible properties and recordkeeping and 
administrative duties. 
Projections 
FY 2014-15 
($8,920) 
($8,920) 
Local Cost 
Insignificant 
statewide 
The required local activities in this bill may represent a State mandate pursuant to the Constitution of Maine. Unless 
General Fund appropriations are provided to fund at least 90% of the additional costs or a Mandate Preamble is 
amended to the bill and two-thirds of the members of each House vote to exempt this mandate from the funding 
requirement, municipalities may not be required to implement these changes. 
Fiscal Detail and Notes 
The state is required to reimburse municipalities for 50% of the property tax revenue lost to municipalities for 
property tax exemptions. Maine Revenue Services will require an annual General Fund appropriation of$8,920 
beginning in fiscal year 20l3-14 for the estimated amount of reimbursement requested by municipalities for 
exemption of family burying grounds for tax years beginnilJg on or after April 1,2012. This fiscal note assumes that 
municipalities will actually seek reimbursement for 30% of the amount eligible for reimbursement. 
Reimbursement for lost property tax revenue does not address the mandated activites. 
LR \0 I 2(02) - Fiscal Note - Page I of I