An Act To Reinstate Statutory Authority for Local Property Tax Assistance Programs
Maine Legislature, Session 126, LD 1607
Committee: Taxation
Sponsors: CAREY, SAVIELLO, BEAVERS, EVES, FREY, MORIARTY, ROTUNDO
Amends: 36 MRSA §6231, 36 MRSA §6232, 36 MRSA §6233

Legislative Document 
No. 1607 
H.P. 1179 
House of Representatives, December 30, 2013 
An Act To Reinstate Statutory Authority for Local Property Tax 
Assistance Programs 
(EMERGENCY) 
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
203. 
Received by the Clerk of the House on December 23, 2013.  Referred to the Committee on 
Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401. 
MILLICENT M. MacFARLAND 
Clerk 
Presented by Representative CAREY of Lewiston. 
Cosponsored by Senator SAVIELLO of Franklin and 
Representatives: BEAVERS of South Berwick, Speaker EVES of North Berwick, FREY of 
Bangor, MORIARTY of Cumberland, ROTUNDO of Lewiston. 
Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and 
Whereas, Public Law 2013, chapter 368 discontinued the Circuitbreaker Program 
and the legislative authorization of municipal property tax assistance programs, effective 
August 1, 2013; and 
Whereas, although municipal property tax assistance programs may be linked to the 
Circuitbreaker Program, it was not the intent of the Legislature to discontinue the 
authorization of municipalities to offer property tax assistance programs; and 
Whereas, this legislation needs to take effect as soon as possible to restore the 
ability of municipalities to offer property tax assistance programs; 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Sec. 1.  36 MRSA §6231, as enacted by PL 2005, c. 395, §4, is repealed. 
Sec. 2.  36 MRSA §6232, sub-§2, as enacted by PL 2005, c. 395, §4, is repealed. 
Sec. 3.  36 MRSA §6233, as corrected by RR 2013, c. 1, §56, is repealed. 
Sec. 4.  Retroactivity.  That section of this Act that repeals the Maine Revised 
Statutes, Title 36, section 6233 applies retroactively to June 26, 2013. 
Emergency clause.  In view of the emergency cited in the preamble, this 
legislation takes effect when approved. 
SUMMARY 
Public Law 2013, chapter 368, the unified budget bill, discontinued the Maine 
Residents Property Tax Program, also known as the Circuitbreaker Program, effective for 
applications filed on or after August 1, 2013.  Public Law 2013, chapter 368 also 
discontinued the statutory authority for municipal property tax relief programs since some 
of those programs were dependent on the definitions used in the Circuitbreaker Program, 
including a determination of income, and provided relief as a percentage of what was 
given under the Circuitbreaker Program. 
This bill restores statutory authority for municipal property tax relief programs 
retroactive to the effective date of Public Law 2013, chapter 368, June 26, 2013, and 
provides more flexibility to a municipality in determining eligibility and benefit levels by 
repealing language linking the municipal program to the Circuitbreaker Program.