An Act To Enhance the Property Tax Fairness Credit for Maine's Low-income Seniors and Other Low-income Residents
Maine Legislature, Session 127, LD 1095
Committee Amendment CA_B_H233 (House)

COMMITTEE AMENDMENT ~" to RP. 756, L.D. 1095, Bill, "An Act To 
Enhance the Property Tax Fairness Credit for Maine's Low-income Seniors and Other 
Low-income Residents" 
Amend the bill by striking out the title and substituting the following: 
'Resolve, Requiring the Submission ofInformation Necessary To Analyze the 
Adequacy of the Property Tax Fairness Credit in Providing Property Tax Relief' 
Amend the bill by striking out everything after the title and before the summary and 
inserting the following: 
'Sec. 1. 
Submission of information. 
Resolved: 
That the Department of 
Administrative and Financial Services, Bureau of Revenue Services shall provide to the 
Joint Standing Committee on Taxation by January 10,2016: 
1. 
Information regarding the discontinued Maine Residents Property Tax 
Program. 
Infonnation regarding households qualifying for benefits under the 
discontinued Maine Residents Property Tax Program for the 5 claims years prior to the 
tennination of benefits under the program on August 1, 2013 including the number of 
households receiving benefits and the average household benefits provided categorized 
by whether the claimants were elderly or norielderly, were single-member households or 
households with 2 or more members or were renters or homeowners. The infonnation 
also must be categorized by household income in $10,000 increments; 
2. Information regarding the-property tax fairness credit. Infonnation regarding 
households qualifying for the property tax fairness credit pursuant to the Maine Revised 
Statutes, Title 36, seqtions 52l9-II and 52l9-KK for all tax years for which the credit has 
been in existence and projected for the next 5 years including the number of households 
receiving the credit and the average household credit categorized by whether the 
claimants were elderly or nonelderly, were single income tax filers or filers with 2 or 
more exemptions or were renters or homeowners. 
The information also must be 
categorized by household income in $10,000 increments; and 
COMMITTEE AMENDMENT 
(; 
COMMITTEE AlvlENDMENT £" to H.P. 756, L.D. 1095 
3. 
Impact of changes on the calculation of tax relief. 
An identification and 
analysis of changes to the Maine Residents Property Tax Program and the property tax 
fairness credit over the years subject to reporting under subsections 1 and 2, describing 
the impact of the changes on the amount of tax relief available to recipients under the 
program and the credit; and be it further 
Sec. 2. Review; legislation. Resolved: That the Joint Standing Committee on 
Taxation shall review and analyze the information provided under section 1 and may 
submit a bill to the Second Regular Session of the 127th Legislature related to property 
lax relief.' 
SUMMARY 
This amendment is a minority report of the committee and changes the bill to a 
resolve directing the Department of Administrative and Financial Services, Bureau of 
Revenue Services to submit information and analysis to tIle Joint Standing Committee on 
Taxation regarding the discontinued Maine Residents Property Tax Program and the 
property tax faimess credit and authorizes the committee to submit related legislation to 
the Second Regular Session of the 127th Legislature. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
ApproveJ: 05126115 
;?/CZc 
127th I\1AINE LEGISLATURE 
LD 1095 
LR 157(03) 
An Act To Enhance the Property Tax Fairness Credit for Maine's Low-income Seniors and Other 
Low-income Residents 
Fiscal Detail and Notes 
Fiscal Note for Bill as Amended by Committee Amendment 3 C 
-H-d-..33) 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Minor cost increase - General Fund 
Additional costs to the Department of Administrative and Financial Services associated with preparing infonuation 
and analysis related to the Maine Residents Property Tax Program and the property tax fairness credit can be absorbed 
within existing budgeted resources. 
LRO 157(03). Fiscal Note· Page 1 of 1