An Act To Protect the Elderly from Tax Lien Foreclosures
Maine Legislature, Session 128, LD 1629
Committee Amendment CA_A-SA_B_S545 (Senate)
Amends: 36 MRSA §683

SENATE AMENDMENT " 8,, to COMMITTEE AMENDMENT "A" to H.P. 
1124, L.D. 1629, Bill, "An Act To Protect the Elderly from Tax Lien Foreclosures" 
Amend the amendment by inserting before section 1 the following: 
'Sec. 1. 36 MRSA §683, sub-§1, as amended by PL 2009, c. 213, Pt. YYY, §1 
and affected by c. 652, Pt. A, §63, is further amended to read: 
1. Exemption amount. Except for assessments for special benefits, the just value of 
$10,000 of the homestead of a permanent resident of this State who has owned a 
homestead in this State for the preceding 12 months is exempt from taxation. 
Notwithstanding this subsection, a permanent resident of this State who loses ownership 
of a homestead in this State due to a tax lien foreclosure and subsequently regains 
ownership of the homestead from the municipality that foreclosed on the tax lien is 
deemed to have continuously owned the homestead and may not be determined ineligible 
for the exemption provided in this section due to the ownership of the homestead by the 
municipality. In determining the local assessed value of the exemption, the assessor shall 
multiply the amount of the exemption by the ratio of current just value upon which the 
assessment is based as furnished in the assessor's annual return pursuant to section 383. 
If the title to the homestead is held by the applicant jointly or in common with others, the 
exemption may not exceed $10,000 of the just value of the homestead, but may be 
apportioned among the owners who reside on the property to the extent of their respective 
interests. A municipality responsible for administering the homestead exemption has no 
obligation to create separate accounts for each partial interest in a homestead owned 
jointly or in common.' 
Amend the amendment in section 1 in the first paragraph in the 3rd line (page 1, line 
in amendment) by striking out the following: 
"treasurer shall" and inserting the 
following: 'treasurer may' 
Amend the amendment in section 2 in the first line (page I, line 32 in amendment) by 
striking out the following: "§943-C is" and inserting the following: '§§943-C and 943-D 
are1 
Amend the amendment in section 2 by inserting after the amending clause and before 
§943-C the following: 
SENATE AMENDMENT 
~s 
ti.o 
'I,=· 
SENATE AMENDMENT ".B "to COMMITTEE AMENDMENT "A" to H.P. 1124, L.D. 1629 
1§943-C. Notice of resources to avoid foreclosure 
If a municipal treasurer has not provided within 30 days after recording a tax lien 
certificate in the registry of deeds the written notice permitted under section 942 
regarding abatement procedures and the availability of assistance from the Department of 
Professional and Financial Regulation. Bureau of Consumer Credit Protection to a person 
named on a tax lien mortgage, the municipal treasurer shall include that information 
either in the notice of impending foreclosure required under section 943 or in a separate 
notice accompanying the notice of impending foreclosure.' 
Amend the amendment in section 2 in §943-C in the first line (page 1, line 33 in 
amendment) by striking out the following: 
"§943-C" and inserting the following: 
'§943-D' 
Amend the amendment by striking out all of section 4 and inserting the following: 
'Sec. 4. Appropriations and allocations. 
The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
Initiative: Provides funding to reimburse municipalities for 90% of the cost of selling 
property that has been acquired through tax lien foreclosure. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
2017-18 
$0 
$0 
2018-19 
$600 
$600 
Amend the amendment by relettering or renumbering any nonconsecutive Part letter 
or section number to read consecutively. 
SUMMARY 
This amendment provides that a municipal treasurer may provide the required notice 
of the right to apply for an abatement and the availability of assistance from the 
Department of Professional and Financial Regulation, Bureau of Consumer Credit 
Protection either within 30 days after the recording of a tax lien certificate or as part of 
the notice of impending foreclosure required 30 to 45 days prior to the foreclosing date of 
the tax lien mortgage. 
It also provides that a permanent resident of this State who loses ownership of a 
homestead in this State due to a tax lien foreclosure and subsequently regains ownership 
of the homestead from the municipality that foreclosed on the tax lien continues to remain 
eligible for the homestead property tax exemption. 
SENATE AMENDMENT 
c~e, 
~ 
SENA TE AMENDMENT "/3> " to COMMITTEE AMENDMENT "A" to H.P. 1124, L.D. 1629 
This amendment replaces the appropriations and allocations section in Committee 
Amendment "A" with a reduced appropriation. 
FISCAL NOTE REQUIRED 
(See attached) 
~ 
SPONSOREDBY: ~~·~··~~ 
(Senator JACK 
COUNTY: Aroostook 
SENATE AMENDMENT 
Approved: 07 /20/18 feac 
LD 1629 
LR2290(12) 
An Act To Protect the Elderly from Tax Lien Foreclosures 
Fiscal Note for Senate Amendment'~' to Committee Amendment "A" 
Sponsor: Sen. Jackson of Aroostook 
Net Cost (Savings) 
General Fund 
Appropriations/ Allocations 
General Fund 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
Reduces State Mandate Costs 
Still a Funded State Mandate 
FY 2017-18 
$0 
$0 
FY 2018-19 
($824,655) 
($824,655) 
Projections 
FY 2019-20 
($824,655) 
($824,655) 
Projections 
FY 2020-21 
($824,655) 
($824,655) 
This amendment removes the requirement for a separate notice to the taxpayer of potential eligibility to file for tax 
abatement. As the mandate for a separate notice is removed, the costs anticipated from increased abatement activity 
originating from the notification would not be considered mandated costs and the General Fund appropriation is 
reduced by $824,655 beginning in fiscal year 2018-19. The mandated requirements to engage a real estate broker, sell 
the property at fair market value or the price anticipated by the broker and remit excess proceeds to the taxpayer 
remain in the bill. As amended, the bill still contains an ongoing General Fund appropriation of $600 beginning in 
fiscal year 2018-19 to cover these costs. This amount represents 90% of the estimated net cost to municipalities not 
recovered through the sale of the property. 
LR2290(12) - Fiscal Note - Page I of I