An Act Regarding Payment under the Business Equipment Tax Reimbursement Program
Maine Legislature, Session 127, LD 0279
Committee Amendment CA_A_H322 (House)
Amends: 36 MRSA §6656

COMMITTEE AMENDMENT" A" to H.P. 197, L.D. 279, Bill, "An Act 
Regarding Payment under the Business Equipment Tax Reimbursement Program" 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserting the following: 
'Sec. 1. 36 MRSA §6656, sub-§l, as amended by PL 2009, c. 213, Pt. S, §15 and 
affected by § 16, is further amended to read: 
1. Reimbursement claim. Notwithstanding any other provision of law, except as 
provided in subsection I-A, section 6652 and section 6662, upon receipt of a timely and 
properly completed claim for reimbursement, the State Tax Assessor shall certifY that the 
claimant is eligible for reimbursement under this chapter. The assessor shall determine 
the benefit for each claimant and shall dertifY to the State Controller the amounts to b~ 
transferred to the Business Equipment Tax Reimbursement reserve account established, 
maintained and administered by the State Controller from General Fund undedicated 
revenue. 
Sec. 2. 36 MRSA §6656, sub-§l-A is enacted to read: 
1-A. Suspension of reimbursement for nonoavment of taxes. The State Tax 
Assessor shall suspend reimbursement under this chapter for a claimant who is delinquent 
in the payment of personal property taxes. 
For the purposes of this paragraph, 
delinquency occurs when: 
A. The taxpayer has a past due balance in a single municipality or the unorganized 
territory in the amount of $1 0,000 or more in property tax on personal property; and 
B. The municipal tax collector certifies to the State Tax Assessor or, in the case of 
the unorganized territory, the State Tax Assessor determines that the taxpayer is 
delinquent in the payment of personal property taxes. Certification by the municipal 
tax collector must be made on a form prescribed by the State Tax Assessor and list 
the tax and interest due and the year for which it is due. The certification by the 
municipal tax collector or determination by the State Tax Assessor must be made 
from July 1st to July 15th of the year for which the reimbursement is to be suspended. 
COMMITTEE AMENDMENT 
COMMITIEE AMENDMENT 'A "to H.P. 197, L.D. 279 
Within 10 days after certifying or determining that a taxpayer is delinquent. the municipal 
tax collector or, in the case of the unorganized territory, the. State Tax Assessor shall 
notify the taxpayer that reimbursement under this chapter for the application period 
beginning August 1st of that year may be suspended under this subsection unless the past 
due taxes are paid by the end of the application period for that year. 
A taxpayer receiving a notice under this subsection has until the last day of the 
application period prescribed under section 6654 to pay the past due tax to the 
municipality or, in the case of the unorganized territory, to the State Tax Assessor to 
redeem any otherwise eligible reimbursement under this chapter. When the municipal tax 
collector certifies to the State Tax Assessor or, in the case of the unorganized territory, 
the State Tax Assessor determines that the past due tax has been paid, the State Tax 
Assessor shall release the reimbursement that has been suspended to the taxpayer in the 
same manner as for other claims under this chapter. If the taxpayer does not pay the past 
due tax by the end of the application period, the taxpayer's eligibility for the suspended 
reimbursement is terminated.' 
SUMMARY 
This amendment replaces the bill. The amendment directs the State Tax Assessor to 
suspend reimbursement under the Business Equipment Tax Reimbursement program that 
would otherwise be issued if a taxpayer is delinquent in the payment of personal property 
taxes. 
If the taxpayer does not pay the tax due by the end of the reimbursement 
application period, the taxpayer's eligibility for the suspended reimbursement is 
terminated. 
FISCAL NOTE REQUIRED 
. (See Attached) 
COMMITTEE AMENDMENT 
Approved: 04/13/15 
::t?ac.. 
LD279 
LR936(02) 
An Act Regarding Payment under the Business Equipment Tax Reimbursement Program 
Fiscal Note for Bill as Amended by Committee Amendment "", ( H -] ll) 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Minor revenue increase - General Fund 
Fiscal Detail and Notes 
This bill requires the State Tax Assessor to suspend reimbursement under the Business Equipment Tax 
Reimbursement program if the taxpayer's delinquent balance is $10,000 or more and certification is received from the 
municipality. This provision could result in a minor increase in General Fund revenue not requiring any change to the 
budget. 
LR0936(02) - Fiscal Note - Page 1 of 1