An Act To Allow Cooperative Housing Owners Who Are Blind To Qualify for the Property Tax Exemption
Maine Legislature, Session 126, LD 1164
Committee: Taxation
Sponsors: GOODALL, MASON, CAIN, HASKELL, TIPPING-SPITZ
Amends: 36 MRSA §654, 36 MRSA §654-A, 36 MRSA §683

Legislative Document 
No. 1164 
S.P. 401 
In Senate, March 26, 2013 
An Act To Allow Cooperative Housing Owners Who Are Blind To 
Qualify for the Property Tax Exemption 
Reference to the Committee on Taxation suggested and ordered printed. 
DAREK M. GRANT 
Secretary of the Senate 
Presented by Senator GOODALL of Sagadahoc. 
Cosponsored by Representative MASON of Topsham and 
Senators: CAIN of Penobscot, HASKELL of Cumberland, Representative: TIPPING-SPITZ of 
Orono. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §654, as amended by PL 2003, c. 686, §1, is repealed. 
Sec. 2.  36 MRSA §654-A is enacted to read: 
§654-A.  Estates of legally blind persons 
1.  Exemption.  The residential real estate up to the just value of $4,000 of 
inhabitants of the State who are legally blind as determined by a properly licensed Doctor 
of Medicine, Doctor of Osteopathy or Doctor of Optometry is exempt from taxation. 
2.  Revocable living trust.  The exemption provided by subsection 1 also applies to 
residential real estate held in a revocable living trust for the benefit of and occupied as a 
permanent residence by a person who is legally blind. 
3.  Cooperative housing.  A cooperative housing corporation is also entitled to an 
exemption under subsection 1 to be applied against the valuation of property of the 
corporation that is occupied by qualifying shareholders.  An application for exemption 
must include a list of all qualifying shareholders and any information required by the 
municipality to verify eligibility of qualifying shareholders and the applicable exemption 
amount.  The application must be updated annually to reflect changes in eligibility.  The 
exemption is equal to the total amount calculated under subsection 1 as if the qualifying 
shareholders were owners of the property.  A cooperative housing corporation that 
receives an exemption pursuant to this subsection shall apportion the property tax 
reduction resulting from the exemption among the qualifying shareholders according to 
the proportion of the total exemption that each qualifying shareholder would be entitled 
to if the qualifying shareholder were the owner of the property.  Any supplemental 
assessment resulting from disqualification for exemption must be applied in the same 
manner against the qualifying shareholders for whom the disqualification applies.  For the 
purposes of this subsection, the following terms have the following meanings. 
A.  "Cooperative housing corporation" means an entity organized for the purpose of 
owning residential real estate in which residents own shares that entitle them to 
inhabit a designated space within a residential dwelling. 
B.  "Qualifying shareholder" means a person who is a shareholder in a cooperative 
housing corporation who would qualify for an exemption under subsection 1 if the 
person were the owner of the property. 
4.  Multiple properties.  If a person entitled to the exemption under this section has 
property taxable in more than one place in this State, the proportion of the total 
exemption must be made in each place as the value of the property taxable in that place 
bears to the value of the whole of the property of that person taxable in the State. 
5.  Fraudulent transfer.  Property conveyed to a person for the purpose of obtaining 
exemption from taxation under this section is not exempt.  A person who makes a 
conveyance for the purpose of obtaining the exemption commits fraud and is subject to a 
fine of not less than $100 and not more than 2 times the amount of the taxes evaded by 
such fraudulent conveyance, whichever amount is greater. 
Sec. 3.  36 MRSA §683, sub-§2, as enacted by PL 1997, c. 643, Pt. HHH, §3 and 
affected by §10, is amended to read: 
2.  Exemption in addition to other exemptions.  The exemption provided in this 
subchapter is in addition to the exemptions provided in sections 653 and 654 654-A. 
SUMMARY 
Current law exempts from property tax the first $4,000 of residential real estate 
owned and occupied by a person who is legally blind.  This bill allows a person who is 
legally blind and who lives in cooperative housing to qualify for that same property tax 
exemption.