An Act To
Maine Legislature, Session 129, LD 1798
Committee Amendment CA_A_H596 (House)
Amends: 36 MRSA §555

Fffi.ST REGULAR SESSION 
COMMITTEE AMENDMENT" A" to H.P. 1279, L.D. 1798, Bill, "An Act To 
Amend the Maine Tax Laws" 
Amend the bill in Part A by striking out all of sections 7 and 8 and inserting the 
following: 
'Sec. A-7. 36 MRSA §555 is amended to read: 
§555. Tenants in common and joint tenants 
A tenant in common or a joint tenant may be considered sole owner for the purposes 
of taxation, unless he the tenant notifies the assessors assessor on or before April 1st in 
the year in which a separate assessment is first requested what his the tenant's interest ist 
bat v1hen. a tax is assessed on la-nds ovmed or ela:imed to be owned in eommon, or in 
se>1eralty, any person may furnish the ta1E eolleetor and provides an accurate description 
of his the tenant's interest in the land and pay his proportion of sash tax; and thereafter his 
land or interest shall be free of all lien ereated by saeh tax property on a form provided by 
the State Tax Assessor.' 
Amend the bill in Part A by striking out all of section 13. 
Amend the bill in Part B by striking out all of section 1. 
Amend the bill in Part B in section 6 in paragraph B in subparagraph (3) in the 4th 
line (page 11, line 35 in L.D.) by striking out the following: "pielalp" and inserting the 
following: 'pickup' 
Amend the bill in Part B in section 7 in paragraph A in subparagraph ( 4) in the 2nd 
line (page 13, line 14 in L.D.) by inserting after the following: "or of a" the following: 
'pickup' 
Amend the bill in Part B by striking out all of section 8. 
Amend the bill in Part B in section 14 in subsection 1-C in the first line (page 17, line 
in L.D.) by striking out the following: 
"Activities exempt." and inserting the 
following: 'Certain activities.' 
COMMITTEE AMENDMENT 
'\\. (l ~. 
COMMITTEEAMENDMENT"A "toH.P.1279,L.D.1798 
Amend the bill in Part B in section 20 in the first 2 lines (page 18, lines 29 and 30 in 
L.D.) by striking out the following: "as amended by PL 2017, c. 409, Pt. D, §2, is 
repealed and the following enacted in its place:" and inserting the following: 'as amended 
by PL 2019, c. 231, Pt. A, §10, is repealed and the following enacted in its place:' 
Amend the bill in Part B in section 20 in § 1811 in subsection 1 in paragraph D in 
subparagraph (4) in the 2nd line (page 20, line 14 in L.D.) by inserting after the 
following: "of a" the following: 'pickup' 
Amend the bill in Part B in section 20 in § 1811 in subsection 1 in paragraph D by 
striking out all of subparagraph (5) (page 20, lines 18 to 22 in L.D.) and inserting the 
following: 
'(5) 
Ten percent on the value of adult use marijuana, adult use marijuana 
products and, if sold by a person to an individual who is not a qualifying patient, 
marijuana and marijuana products beginning on the first day of the calendar 
month in which adult use marijuana and adult use marijuana products may be 
sold in the State by a marijuana establishment licensed to conduct retail sales 
pursuant to Title 28-B, chapter 1.' 
Amend the bill in Part B by striking out all of section 26. 
Amend the bill in Part B in section 27 in the 2nd line (page 22, line 14 in L.D.) by 
inserting after the following: "paragraph B;" the following: 'and' 
Amend the bill in Part B in section 27 in the 3rd line (page 22, line 15 in L.D.) by 
striking out the following: "and subsection 17-B;" 
Amend the bill in Part C in section 3 in subsection 11-B in the 2nd line (page 22, line 
in L.D.) by striking out the following: "the tax" and inserting the following: 'tax' 
Amend the bill in Part E in section 1 in paragraph HHH in the 2nd line (page 29, line 
in L.D.) by striking out the following: "commissioner's" and inserting the following: 
'commission's' 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
SUMMARY 
This amendment makes the following changes to the bill. 
1. 
It requires an owner of a partial interest in property requesting a separate 
assessment to notify the assessor by April 1st of the year in which the separate 
assessment is requested. 
2. It strikes from the bill a provision removing the 15,000-acre limitation on the 
amount of land that a single taxpayer may have classified under the farm and open space 
tax program. 
3. It strikes from the bill a provision that would remove the requirement that 
benevolent and charitable organizations be incorporated in Maine to qualify for a 
property tax exemption. 
COMMITTEE AMENDMENT 
~.cJ.S, 
COMMITTEE AMENDMENT" A" to H.P. 1279, L.D. 1798 
4. It removes from the bill provisions that would change the sales tax treatment of 
box trucks purchased for short-term rental. 
5. It strikes from the bill a provision terminating and repealing the rental vehicle 
excise tax reimbursement. 
6. It makes technical changes to clarify several provisions in the bill. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Approved: 06/11/19 :/'Hae 
LD 1798 
LR2372(02) 
An Act To Amend the Maine Tax Laws 
Fiscal Note for Bill as Amended by Committee Amendment A{ Jf-§CI~ 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2019-20 
FY 2020-21 
($281,200) 
($466,700) 
Projections 
FY2021-22 
($467,650) 
Projections 
FY2022-23 
($469,597) 
Other Special Revenue Funds 
$281,200 
$14,800 
$466,700 
$19,300 
$467,650 
$19,350 
$469,597 
$19,453 
Fiscal Detail and Notes 
The bill makes various changes to the tax laws and would result in an increase of General Fund revenue of $281,200 
in fiscal year 2019-20 and $466,700 in fiscal year 2020-21. It would also result in an increase in Local Government 
Fund revenue of $14,800 in fiscal year 2019-20 and $19,300 in fiscal year 2020-21. 
LR2372(02) - Fiscal Note - Page 1 of 1