An Act To Provide Consistency in the AplPlication of the Property Tax Exemption for Religious Organizations
Maine Legislature, Session 126, LD 0998
Committee Amendment CA_A_S135 (Senate)
Amends: 36 MRSA §652

COMMITTEE AMENDMENT "A" to S.P. 343, L.D. 998, Bill, "An Act To 
Provide Consistency in the AplPlication of the Property Tax Exemption for Religious 
Organizations" 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserting the following: 
'Sec. 1. 36 MRSA §652, sub-§1, ~G, as amended by PL 2007, c. 627, §20, is 
further amended to read: 
G. Houses of religious vforsfiip, ineluding vestries, and the pe'NS and furniture within 
them; tombs and rights of burial; and property owned and used by a religious soeiety 
as a parsonage up to the value of $20,000, and personal property not exeeeding 
$6,000 in '<'alue are The real and personal property owned and occupied or used 
solely for its own purposes by a religious organization in connection with religious 
worship is exempt from taxation and a parsonage up to the just value of $20,000 is 
exempt from taxation, except that any portion of a parsonage that is rented is subject 
to taxation. For purposes of this paragraph, "parsonage" means the principal 
residence provided by a religious soeiety organization for its cleric whether or not the 
principal residence is located within the same municipality as the house of religious 
worship where the cleric regularly conducts religious services. 
Sec. 2. Appropriations and allocations. 
The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
Initiative: Provides ongoing appropriations to reimburse municipalities for 50% of the 
revenue lost from the expansion of the property tax exemption for property owned by 
religious organizations to includ~: real and personal property owned and occupied or used 
solely for its own purposes and the removal of the $6,000 limitation on the exemption for 
personal property while maintaining the $20,000 limitation on the exemption for 
parsonages. 
COMM/7-TEE AMENDMENT 
~~ 
iv 
COMMITTEE AMENDMENT "A" to S.P. 343, L.D. 998 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
S~y 
2013-14 
$60,000 
$60,000 
2014-15 
$60,000 
$60,000 
This amendment changes the bill by retaining the $20,000 limitation on the value of a 
parsonage. Like the bill, it expands the property tax exemption for property owned by 
religious organizations to include all real and personal property owned and occupied or 
used solely for its own purposes by a religious organization in connection with religious 
worship and removes the limitation of $6,000 on the exemption for personal property. 
This amendment also adds an appropriations and allocations section. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
• 
Revised: 05/17113 
~ae 
LD998 
LR 1324(02) 
An Act To Provide Consistency in the Application of the Property Tax Exemption for Religious 
Organizations 
Fiscal Note for Bill as Amended by Committee Amendment 'A' (s -I ~CO) 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2013-14 
FY 2014-15 
$60,000 
$60,000 
$60,000 
$60,000 
Projections 
FY 2015-16 
$60,000 
$60,000 
Projections 
FY 2016-17 
$60,000 
$60,000 
The bill includes annual General Fund appropriations to Maine Revenue Services of $60,000 beginning in FY 20l3-
to reimburse municipalities for 50% of the revenue lost from expanding the property tax exemption for property 
owned by religious organizations to include all real and personal property owned and occupied or used solely for its 
own purposes by a religious organization. It removes the $6,000 limitation on the exemption for personal property 
while maintaining the $20,000 limitation on the exemption for parsonages. This appropriation is necessary to adhere 
to reimbursement requirements under Article IV, Part Third, Section 23 of the Maine Constitution. 
LR1324(02) - Fiscal Note - Page 1 of 1