An Act To Delay the Implementation of Changes to the Business Equipment Tax Exemption (AFTER DEADLINE)
Maine Legislature, Session 126, LD 1570
Committee: Taxation
Sponsors: HASKELL

Legislative Document 
No. 1570 
S.P.611 
In Senate, June 26, 2013 
An Act To Delay the Implementation of Changes to the Business 
Equipment Tax Exemption 
(AFTER DEADLINE) 
(EMERGENCY) 
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
205. 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Senator HASKELL of Cumberland. 
Printed on recycled paper 
~~~ 
DAREK M. GRANT 
Secretary of the Senate 
Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and 
Whereas, the changes made by Public Law 2013, chapter 368, Part O apply 
retroactively to property tax years beginning on or after April 1, 2013; and 
Whereas, the reporting requirements for a taxpayer seeking a business equipment 
tax exemption, if applied to the current property tax year, could eliminate the ability to 
get that exemption for the 2013 property tax year; and 
Whereas, in order to preserve the business equipment tax exemption and prevent the 
unintended consequence caused by the retroactive application, this legislation needs to 
take effect as soon as possible; 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.  PL 2013, c. 368, Pt. O, §11 is repealed and the following enacted in its 
place: 
Sec. O-11.  Retroactive application.  Those sections of this Part that repeal the 
Maine Revised Statutes, Title 5, section 1532, subsection 7; amend Title 36, section 
208-A, subsections 1, 2 and 5; and repeal and replace Title 36, section 208-A, subsections 
and 4 apply retroactively to property tax years beginning on or after April 1, 2013. 
Sec. 2.  PL 2013, c. 368, Pt. O, §12 is enacted to read: 
Sec. O-12.  Application.  Those sections of this Part that enact the Maine Revised 
Statutes, Title 36, section 693, subsection 4 and amend Title 36, section 693, subsection 
1; section 694, subsection 1; and section 694, subsection 2, paragraph B apply to property 
tax years beginning on or after April 1, 2014. 
Sec. 3.  Retroactivity.  This Act applies retroactively to June 26, 2013. 
Emergency clause.  In view of the emergency cited in the preamble, this 
legislation takes effect when approved. 
SUMMARY 
As enacted in Public Law 2013, chapter 368, a taxpayer seeking a business 
equipment tax exemption and owning property exceeding 2% of the total valuation of the 
municipality is required to provide annually to the municipality income and expense 
information that is sufficient for the State Tax Assessor to determine the value of all 
property owned by the taxpayer located in the municipality as well as the property for 
which exemption is sought. The taxpayer's property is ineligible for the business 
equipment tax exemption if the taxpayer fails to provide sufficient information. 
This bill delays by one year the effective date of the reporting requirements to apply 
to property tax years beginning on or after April 1, 2014.  This bill applies the change in 
the application date retroactively to June 26, 2013, the effective date of Public Law 2013, 
chapter 368.