An Act To Increase the Homestead Property Tax Exemption for Certain Persons Who Are at Least 75 Years of Age
Maine Legislature, Session 128, LD 0073
Committee Amendment CA_A_H230 (House)
Amends: 36 MRSA §683

COMMITTEE AMENDMENT" A" to H.P. 60, L.D. 73, Bill, "An Act To Increase 
the Homestead Property Tax Exemption for Certain Persons Who Are at Least 75 Years 
of Age" 
Amend the bill by striking out all of sections 1 and 2 and inserting the following: 
'Sec. 1. 36 MRSA §683, sub-§1-C is enacted to read: 
1-C. Additional senior exemption. For prope1ty tax years beginning on or after 
April 1, 2018, a homestead that is eligible for an exemption under subsections 1 and 1-B 
is eligible for an additional exemption of $30,000 of the just value of the homestead if at 
least one of the applicants is 75 years of age or older and has claimed the homestead as a 
permanent residence for 10 or more years. If a taxpayer claiming the additional 
exemption under this subsection dies, the taxpayer's surviving spouse may continue to 
claim the exemption notwithstanding the age and length of residency requirements in this 
subsection so long as the homestead remains the surviving spouse's permanent residence.' 
Amend the bill by striking out all of section 4 and inserting the following: 
'Sec. 4. 36 MRSA §683, sub-§5, as amended by PL 2015, c. 267, Pt. J, §3, is 
further amended to read: 
5. 
Determination of exemption for cooperative housing corporation. 
A 
cooperative housing corporation may apply for an exemption under this subchapter to be 
applied against the valuation of property of the corporation that is occupied by qualifying 
shareholders. The application must include a list of all qualifying shareholders and must 
be updated annually to reflect changes in the ownership~ and residency status and 
duration of qualifying shareholders. The exemption is equal to the amounts specified in 
subsections 1 and 1 B multiplied by the number of to 1-C applicable to units in the 
cooperative propetiy occupied by qualifying shareholders. 
A cooperative housing 
corporation that receives an exemption pursuant to this section shall apportion the 
propetiy tax reduction resulting from the exemption among the qualifying shareholders 
on a per unit basis. The apportionment must provide the maximum eligible exemption to 
homesteads qualifying for the additional exemption under subsection 1-C and must 
Page I - 128LR0473(02)-l 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT "I\ "to H.P. 60, L.D. 73 
appo1tion the remainder of the exemption on a per unit basis to the remaining eligible 
homesteads. Any supplemental assessment resulting from disqualification for exemption 
must be applied in the same manner against the qualifying shareholders for whom the 
disqualification applies.' 
Amend the bill by adding after section 5 the following: 
'Sec. 6. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Homestead Property Tax Exemption - Mandate Reimbursement 0887 
Initiative: Provides funding to reimburse municipalities for the cost of the mandated 
changes made to the homestead property tax exemption program. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
2017-18 
$0 
$0 
2018-19 
$85,000 
$85,000 
Homestead Property Tax Exemption Reimbursement 0886 
Initiative: Provides funding to reimburse municipalities for 100% of the cost to increase 
the homestead prope1ty tax exemption from $20,000 to $50,000 for certain applicants 75 
years of age or older for property tax years beginning on or after April 1, 2018. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
ADMINISTRATIVE AND FINANCIAL 
SERVICES, DEPARTMENT OF 
DEPARTMENT TOTALS 
GENERAL FUND 
DEPARTMENT TOTAL-ALL FUNDS 
2017-18 
$0 
$0 
2018-19 
$15,375,000 
$15,375,000 
2017-18 
2018-19 
$0 
$15,460,000 
$0 
$15,460,000 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" A 
"to H.P. 60, L.D. 73 
SUMMARY 
This amendment makes technical corrections to facilitate administration of the 
increased homestead propetiy tax exemption of persons who are at least 75 years of age. 
It also provides funding to reimburse municipalities for revenue lost due to the increase in 
the homestead property tax exemption. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 05/08/17 feae-
LD73 
LR 473(02) 
An Act To Increase the Homestead Property Tax Exemption for Certain Persons Who Are at Least 75 
Years of Age 
Fiscal Note for Bill as Amended by Committee Amendment,~( f{-;,fJ o) 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Appropriations/ Allocations 
General Fund 
State Mandates 
Fiscal Note Required: Yes 
Fiscal Note 
State Mandate - Funded 
FY 2017-18 
FY 2018-19 
$0 
$15,460,000 
$0 
$15,460,000 
Projections 
FY 2019-20 
$21,025,000 
$21,025,000 
Required Activity 
Unit Affected 
Staff time and programming costs related to eligibility detem1ination, updating 
Municipality 
records, changing payments and tracking for the homestead property tax exemption 
program. 
Pro.iections 
FY 2020-21 
$21,725,000 
$21,725,000 
Local Cost 
$85,000 
The required local activities in this bill may represent a state mandate pursuant to the Constitution of Maine. If the bill 
does require a local unit of government to expand or modify its activities so as to necessitate additional expenditures 
from local revenue, the state mandate provisions of the Constitution of Maine require either: (1) General Fund 
appropriations be provided to fund at least 90% of any additional necessitated local costs of the mandate; or (2) a 
Mandate Preamble be added to the bill and two-thirds of the members of each House vote to exempt the mandate from 
the funding requirement. If the bill does represent a state mandate and neither one of these actions occurs, the local 
units of government will not be required to implement the mandated activities. 
Fiscal Detail and Notes 
This bill increases the homestead property tax exemption from $20,000 to $50,000 for certain applicants age 75 or 
older and provides for 100% reimbursement to municipalities for this increase for property tax years beginning on or 
after April 1, 2018. The bill includes a General Fund appropriation of $15,460,000 in fiscal year 2018-19 to the 
Depattment of Administrative and Financial Services, $15,375,000 of which is to reimburse municipalities for the los 
of property tax revenue and $85,000 of which is for a one-time reimbursement to municipalities for the mandated 
costs to make the resulting changes to the program. 
LR0473(02) - Fiscal Note - Page 1 of 1