An Act Making Unified Appropriations and Allocations for the Expenditures of State Government, General Fund and Other Funds and Changing Certain Provisions of the Law Necessary to the Proper Operations of State Government for the Fiscal Years Ending June 30, 2014 and June 30, 2015
Maine Legislature, Session 126, LD 1509
Committee Amendment CA_A-SA_A_S276 (Senate)
Amends: 30-A MRSA §5681, 36 MRSA §683, 36 MRSA §685

SENATE AMENDMENT" A" to COMMITTEE AMENDMENT "A" to H.P. 
1079, L.D. 1509, Bill, "An Act Making Unified Appropriations and Allocations for the 
Expenditures of State Government, General Fund and Other Funds and Changing Certain 
Provisions of the Law Necessary to the Proper Operations of State Government for the 
Fiscal Years Ending June 30, 2014 and June 30, 2015" 
Amend the amendment by striking out all of Part J and inserting the following: 
'PART J 
Sec. J-l. 30-A MRS A §5681, sub-§5, as amended by PL 2009, c. 213, Pt. S, §4 
and affected by § 16, is further amended to read: 
5. 
Transfers to funds. 
No later than the 10th day of each month, the State 
Controller shall transfer to the Local Government Fund 5% of the receipts during the 
previous month from the taxes imposed under Title 36, Parts 3 and 8, and Title 36, 
section 2552, subsection 1, paragraphs A to F and L, and credited to the General Fund 
without any reduction, except that the postage, state cost allocation program and 
programming costs of administering state-municipal revenue shaling may be paid by the 
Local Government Fund. For months beginning in fiscal year 2014-15, no transfers 
under this subsection may be made. A percentage share of the amounts transferred to the 
Local Government Fund each month must be transferred to the Disproportionate Tax 
Burden Fund and distributed pursuant to subsection 4-B as follows: 
C. For months beginning on or after July 1, 2009 but before July 1, 2010, 15%; 
D. For months beginning on or after July 1,2010 but before July 1,2011, 16%; 
E. For months beginning on or after July 1, 2011 but before July 1,2012, 17%; 
F. For months beginning on or after July 1,2012 but before July 1,2013, 18%; 
G. For months beginning on or after July 1,2013 but before July 1,2014, 19%; and 
H. For months beginning on or after July 1,2014,20%. 
Sec. J-2. 30-A MRSA §5681, sub-§5-C, as amended by PL 2011, c. 380, Pt. I, 
§ 1, is further amended to read: 
SENA TE AMENDMENT 
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SENATE AMENDMENT ~"to COMMITTEE AMENDMENT "A" to H.P. 1079, L.D. 1509 
5-C. Transfers to General Fund. For the months beginning on or after July 1, 
2009, $25,383,491 in fiscal year 2009-lO, $38,145,323 in fiscal year 2010-11, 
$40,350,638 in fiscal year 2011-12 ttHG .. $44,267,343 in fiscal year 2012-13 and 
$84,847,246 in fiscal year 2013-14 from the total transfers pursuant to subsection 5 must 
be transferred to General Fund undedicated revenue. The amounts transferred to General 
Fund undedicated revenue each fiscal year pursuant to this subsection must be deducted 
from the distributions required by subsections 4-A and 4-B based on the percentage share 
of the transfers to the Local Govemment Fund pursuant to subsection 5. The reductions 
in this subsection must be allocated to each month proportionately based on the budgeted 
monthly transfers to the Local Govemment Fund as determined at the beginning of the 
fiscal year.' 
Amend the amendment by inserting after Part MMMMM the following: 
'PARTNNNNN 
Sec. NNNNN-l. 36 MRSA §683, sub-§l, as amended by PL 2009, c. 213, Pt. 
YYY, § 1 and affected by c. 652, Pt. A, §63, is further amended to read: 
1. Exemption amount. Except for assessments for special benefits, the just value of 
$10,000 $25,000 of the homestead of a permanent resident of this State who has owned a 
homestead in this State for the preceding 12 months is exempt from taxation. 
In 
determining the local assessed value of the exemption, the assessor shall multiply the 
amount of the exemption by the ratio of current just value upon which the assessment is 
based as furnished in the assessor's annual return pursuant to section 383. If the title to 
the homestead is held by the applicant jointly or in common with others, the exemption 
may not exceed $10,000 $25,000 of the just value of the homestead, but may be 
apportioned among the owners who reside on the property to the extent of their respective 
interests. A municipality responsible for administering the homestead exemption has no 
obligation to create separate accounts for each partial interest in a homestead owned 
jointly or in common. 
Sec. NNNNN-2. 36 MRSA §683, sub-§§3 and 4, as amended by PL 2005, c. 2, 
Pt. F, §3 and affected by §5, are further amended to read: 
3, 
Effect on state valuation. Fifty One hundred percent of the just value of 
homesteads exempt under this subchapter must be included in the annual determination of 
state valuation under sections 208 and 305. 
4. 
Property tax rate. 
Fifty One hundred percent of the value of homestead 
exemptions under this subchapter must be included in the total municipal valuation used 
to determine the municipal tax rate. The municipal tax rate as finally determined may be 
applied to only the taxable portion of each homestead qualified for that tax year. 
Sec. NNNNN-3. 36 MRSA §685, sub-§2, as amended by PL 2005, c. 2, Pt. F, 
§4 and affected by §5, is fmther amended to read: 
2. Entitlement to reimbursement by the State; calculation. A municipality that 
has approved homestead exemptions under this subchapter may recover from the State 
W%- 100% of the taxes lost by reason of the exemptions upon proof in a form 
SENA TE AMENDMENT 
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SENATE AMENDMENT :A." to COMMITTEE AMENDMENT "A" to H.P. 1079, L.D. 1509 
satisfactory to the bureau. 
The bureau shall reimburse the Unorganized Territory 
Education and Services Fund for ~ 
100% of taxes lost by reason of the exemption. 
Sec. NNNNN-4. Application. This Part applies to property taxes based on the 
status of property on or after April 1, 2014. 
Sec. NNNNN-S. 
Appropriations and allocations. 
The following 
appropriations and allocations are made. 
ADMINISTRATIVE AND ]~INANCIAL SERVICES, DEPARTMENT OF 
Homestead Property Tax Exemption Reimbursement 0886 
Initiative: Provides funding to increase the exemption amount to $25,000 and provide 
100% reimbursement to municipalities. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
2013-14 
$0 
$0 
2014-15 
$74,971,000 
$74,971,000 
Amend the amendment by relettering or renumbering any nonconsecutive Part letter 
or section number to read consecutively. 
SUMMARY 
This amendment increases the homestead property tax exemption from $10,000 to 
$25,000 and increases state reimbursement to municipalities for lost revenue from 50% to 
100% and reduces amounts available for state-municipal revenue sharing to cover the 
cost of the reimbursement to municipalities. 
FISCAL NOTE REQUIRED 
SPONSOREDBy;Q~V uv",.~ 
(Senator THO~ 
COUNTY: Somerset 
SENATE AMENDMENT 
Approved: 06/13/13 
~ac. 
LD 1509 
LR 1046(19) 
An Act Making Unified Appropriations and Allocations for the Expenditures of State Government, 
General Fund and Other Funds and Changing Certain Provisions of the Law Necessary to the Proper 
Operations of State Government for the Fiscal Years Ending June 30, 2014 and June 30, 2015 
Fiscal Note for Senate Amendment ''A'' to Committee Amendment "A" 
Sponsor: Sen. Thomas of Somerset 
Fiscal Note Required: Yes 
Fiscal Note 
Projections 
Projections 
FY 2013-14 
FY 2014-15 
FY2015-16 
FY 2016-17 
Net Cost (Savings) 
General Fund 
($11,541,000) 
$11,541,000 
$96,641,750 
$99,235,900 
Appropriations/Allocations 
General Fund 
$0 
$74,971,000 
$99,962,000 
$102,597,000 
Revenue 
General Fund 
$11,541,000 
$63,430,000 
$3,320,250 
$3,361,100 
Other Special Revenue Funds 
($73,306,246) 
($85,949,391) 
$174,750 
$176,900 
Fund Detail by Section 
Appropriations/Allocations 
General Fund 
PARTNNNNN, Section 5 
$0 
$74,971,000 
$99,962,000 
$102,597,000 
Revenue 
General Fund 
PART J, Section 1 
$11,541,000 
$60,000,000 
$0 
$0 
PARTNNNNN 
$0 
$3,430,000 
$3,320,250 
$3,361,100 
Other Special Revenue Funds 
PART J, Section 1 
($73,306,246) 
($85,949,391) 
$0 
$0 
PARTNNNNN 
$0 
$0 
$174,750 
$176,900 
Fiscal Detail and Notes 
This amendment decreases the net General Fund cost of the bill by $11,541,000 in fiscal year 2013-14 and increases 
the net General Fund cost of the bill by $11,541,000 in fiscal year 2014-15. A balanced budget is maintained for the 
2014-2015 biennium. 
LR1046(19) - Fiscal Note - Page 1 of 1