An Act To Provide Tax Fairness to Maine's Middle Class and Working Families
Maine Legislature, Session 126, LD 1113
Committee Amendment CA_A-HA_A_H565 (House)
Amends: 30-A MRSA §5681

HOUSE AMENDMENT "ff" to COMMITTEE AMENDMENT "A" to H.P. 785, 
L.D. 1113, Bill, "An Act To Provide Tax Fairness to Maine's Middle Class and Working 
Families" 
Amend the amendment by inserting before section 1 the following: 
'Sec. 1. 30-A MRSA §5681, sub-§5-C, as amended by PL 2011, c. 380, Pt. I, § 1, 
is further amended to read: 
5-C. Transfers to GeO(~ral Fund. For the months beginning on or after July 1, 
2009, $25,383,491 in fiscal year 2009-10, $38,145,323 in fiscal year 2010-11, 
$40,350,638 in fiscal year 20: 1-12 ana, $44,267,343 in fiscal year 2012-13, $35,025,200 
in fiscal year 2013-14 and $36,708,000 in fiscal year 2014-15 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 Government 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 Government 
Fund as determined at the beginning of the fiscal year.' 
Amend the amendment by striking out all of section 2. 
Amend the amendment in section 3 in §5111-C in subsection 2 in the first line (page 
3, line 7 in amendment) by striking out the following: "2014" and inserting the following: 
'2013' 
Amend the amendment by striking out all of sections 4, 5, 6 and 7 and inserting the 
following: 
'Sec. 4. Legislation increasing resident property tax relief programs. By 
January 15,2014, the Joint Standing Committee on Taxation may report out legislation to 
the Second Regular Session of the 126th Legislature that, beginning in fiscal year 2015-
16, increases the benefit provided under the Maine resident homestead property tax 
exemption under the Maine Revised Statutes, Title 36, chapter 105, subchapter 4-B and 
any other program that provides a property tax fairness credit to Maine residents for the 
homesteads of those Maine residents. 
HOl/SE AMENDMENT 
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HOUSE AMENDMENT "if" to COMMITTEE AMENDMENT "A" to H.P. 785, L.D. 1113 
Sec. 5. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
Initiative: Provides one-time funding to implement the new tax equalization assessment 
including the costs of computer programming to update the Maine automated tax and 
processing systems and a new assessment worksheet form. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
2013-14 
$124,800 
$124,800 
2014-15 
$0 
$0 
Amend the amendment by relettering or renumbering any nonconsecutive Part letter 
or section number to read consecutively. 
SUMMARY 
This amendment: 
1. Removes the changes proposed by Committee Amendment "A" to the Maine 
resident homestead property tax exemption and the Circuitbreaker Program; 
2. Changes the effective date of the tax equalization assessment to apply to tax years 
beginning on or after January 1,2013; 
3. 
Applies the revenue generated by the tax equalization assessment to State-
municipal revenue sharing for fiscal years 2013-14 and 2014-15; and 
4. Authorizes the Joint Standing Committee on Taxation to report out a bill to the 
Maine resident homestead property tax exemption and any other program that benefits 
Maine residents for property taxes imposed on their homesteads. 
FISCAL NOTE REQUIRED 
SPONSORED BY: ~ 
(See attached) 
~~ 
(Representative CAREY) 
TOWN: Lewiston 
HOUSE AMENDMENT 
Approved: 06/19/13 ~ac 
LD 1113 
LR 1936(05) 
An Act To Provide Tax Fairness to Maine's Middle Class and Working Families 
Fiscal Note for House Amlmdment {In to Committee Amendment "A" 
Sponsor: Rep. Carey of Lewiston 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2013-14 
FY 2014-15 
Projections 
FY 2015-16 
Projections 
FY 2016-17 
Net Cost (Savings) 
General Fund 
$0 
($991,675) 
($42,376,500) 
($41,721,625) 
Appropriations/Allocations 
General Fund 
$124,800 
($37,329,675) 
($49,606,500) 
($50,951,625) 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
$124,800 
$36,875,200 
($36,338,000) 
$36,638,000 
($7,230,000) 
($70,000) 
($9,230,000) 
($70,000) 
This amendment reduces the net General Fund cost of the bill by $991,675 in fiscal year 2014-15, $42,376,500 in fiscal 
year 2015-16 and $41,721,625 in fiscal year 2016-17. As amended, this bill has no net Genreal Fund impact during the 
current biennium. The table below summarizes the impact of the bill as amended by this amendment. 
Projections 
Projections 
FY 2013-14 
FY 2014-15 
FY 2015-16 
FY 2016-17 
General Fund Appropriations 
One-time administrative costs for new tax 
$124,800 
$0 
$0 
$0 
assessment 
General Fund Revenue 
Tax equalization assessment 
$35,150,000 
$36,708,000 
$41,287,000 
$44,650,000 
Local Government Fund (Municipal Revenue Sharing) 
Tax equalization assessment 
$1,850,000 
$1,932,000 
$2,173,000 
$2,350,000 
Additional Fixed Dollar Transfers 
$35,025,200 
$36,708,000 
$0 
$0 
LR1936(05) - Fiscal Note - Page 1 of 1