An Act To Provide a Definition of "Primary Residence" for Purposes of Property Tax Abatements Based on Hardship or Poverty
Maine Legislature, Session 128, LD 1180
Committee: Taxation
Sponsors: SAVIELLO, DAVIS
Amends: 36 MRSA §841

Legislative Document
No. 1180
S.P. 401
In Senate, March 28, 2017
An Act To Provide a Definition of "Primary Residence" for 
Purposes of Property Tax Abatements Based on Hardship or 
Poverty
Reference to the Committee on Taxation suggested and ordered printed.
HEATHER J.R. PRIEST
Secretary of the Senate
Presented by Senator SAVIELLO of Franklin.
Cosponsored by Senator: DAVIS of Piscataquis.
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §841, sub-§2, as repealed and replaced by PL 2013, c. 424, Pt. 
A, §24, is amended to read: 
2.  Hardship or poverty.  The municipal officers, or the State Tax Assessor for the 
unorganized territory, within 3 years from commitment, may, on their own knowledge or 
on written application, make such abatements as they believe reasonable on the real and 
personal taxes on the primary residence of any person who, by reason of hardship or 
poverty, is in their judgment unable to contribute to the public charges.  The municipal 
officers, or the State Tax Assessor for the unorganized territory, may extend the 3-year 
period within which they may make abatements under this subsection. 
As used in this subsection, "primary residence" means the home, appurtenant structures 
necessary to support the home and reasonable acreage sufficient to support the siting of 
the homestead of the person making application for an abatement. 
Municipal officers or the State Tax Assessor for the unorganized territory shall: 
A.  Provide that any person indicating an inability to pay all or part of taxes that have 
been assessed because of hardship or poverty be informed of the right to make 
application under this subsection; 
B.  Assist individuals in making application for abatement; 
C.  Make available application forms for requesting an abatement based on hardship 
or poverty and provide that those forms contain notice that a written decision will be 
made within 30 days of the date of application; 
D.  Provide that persons are given the opportunity to apply for an abatement during 
normal business hours; 
E.  Provide that all applications, information submitted in support of the application, 
files and communications relating to an application for abatement and the 
determination on the application for abatement are confidential.  Hearings and 
proceedings held pursuant to this subsection must be in executive session; 
F.  Provide to any person applying for abatement under this subsection, notice in 
writing of their decision within 30 days of application; and 
G.  Provide that any decision made under this subsection include the specific reason 
or reasons for the decision and inform the applicant of the right to appeal and the 
procedure for requesting an appeal. 
For the purpose of this subsection, the municipal officers may set off or otherwise treat as 
available benefits provided to an applicant under chapter 907 when determining if the 
applicant is able to contribute to the public charges. 
SUMMARY 
This bill provides a definition of "primary residence" for the purpose of determining 
abatement of property taxes based on hardship or poverty.  This bill also repeals a 
cross-reference to the Circuitbreaker Program, which has been terminated.