An Act To Expand the Authority of Municipalities To Implement a Property Tax Deferral Program
Maine Legislature, Session 128, LD 0874
Committee: Taxation
Sponsors: DENNO, BREEN, BAILEY, CARDONE, HANDY, TUELL, VACHON
Amends: 36 MRSA §6271

Legislative Document
No. 874
H.P. 623
House of Representatives, March 7, 2017
An Act To Expand the Authority of Municipalities To Implement a 
Property Tax Deferral Program
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative DENNO of Cumberland.
Cosponsored by Senator BREEN of Cumberland and
Representatives: BAILEY of Saco, CARDONE of Bangor, HANDY of Lewiston, TUELL of 
East Machias, VACHON of Scarborough.
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §6271, sub-§2, as enacted by PL 2009, c. 489, §5, is amended 
to read: 
2.  Authority.  The legislative body of a municipality may by ordinance adopt a 
property tax deferral program for senior citizens eligible homeowners, referred to in this 
section as "the program." Upon application by a taxpayer, a municipality may defer 
property taxes on property if the following conditions are met:  For purposes of this 
subsection, "eligible homeowner" means an individual who occupies an eligible 
homestead in the municipality and is determined by the municipal ordinance as eligible 
based on age, income or assets. 
A.  The property is an eligible homestead where the taxpayer has resided for at least 
years prior to application; 
B.  The taxpayer is an owner of the eligible homestead, is at least 70 years of age on 
April 1st of the first year of eligibility and occupies the eligible homestead; and 
C.  The household income of the taxpayer does not exceed 300% of the federal 
poverty level. 
An application, information submitted in support of an application and files and 
communications relating to an application for deferral of taxes under the program are 
confidential.  Hearings and proceedings held by a municipality on an application must be 
held in executive session unless otherwise requested by the applicant.  Nothing in this 
paragraph applies to the recording of liens or lists under subsection 3 or any enforcement 
proceedings undertaken by the municipality pursuant to this chapter or other applicable 
law. 
The municipality shall make available upon request the most recent list of tax-deferred 
properties of that municipality required to be filed under subsection 3.  The municipality 
may publish and release as public information statistical summaries concerning the 
program as long as the release of the information does not jeopardize the confidentiality 
of individually identifiable information. 
Sec. 2.  36 MRSA §6271, sub-§7, as enacted by PL 2009, c. 489, §5, is amended 
to read: 
7.  Election to continue deferral.  If one of the events listed in subsection 6 occurs, 
and the ownership of the eligible homestead is transferred to another member of the same 
household, the transferee may apply to the municipality for continuation of the deferral of 
taxes if the transferee meets the conditions in subsection 2, paragraphs B and C.: 
A.  Occupies the eligible homestead; and 
B.  Is determined by municipal ordinance as eligible based on age, income or assets. 
Sec. 3.  Maine Revised Statutes headnote amended; revision clause.  In the 
Maine Revised Statutes, Title 36, chapter 908-A, in the chapter headnote, the words 
"municipal property tax deferral for senior citizens" are amended to read "municipal 
property tax deferral" and the Revisor of Statutes shall implement this revision when 
updating, publishing or republishing the statutes. 
SUMMARY 
This bill expands the current authority for municipalities to adopt a property tax 
deferral program for persons who are 70 years of age or older to include other individuals 
based on factors such as age, income or assets.