An Act To Provide Seniors and Certain Persons with Disabilities Assistance with Property Taxes through the Deferral of Those Taxes
Maine Legislature, Session 129, LD 0682
Committee Amendment CA_A_H443 (House)
Amends: 36 MRSA §5219-K, 36 MRSA §6250, 36 MRSA §6251, 36 MRSA §6252, 36 MRSA §6253, 36 MRSA §6254, 36 MRSA §6255, 36 MRSA §6257, 36 MRSA §6258, 36 MRSA §6261, 36 MRSA §6262, 36 MRSA §6266, 36 MRSA §6267

COMMITTEE AMENDMENT "11,, to H.P. 503, L.D. 682, Bill, "An Act To 
Provide Seniors and Certain Persons with Disabilities Assistance with Property Taxes 
through the Deferral of Those Taxes" 
Amend the bill by striking out everything after the enacting clause and inserting the 
following: 
'Sec. 1. 36 MRSA §5219-KK, sub-§1, ,A-1, as enacted by PL 2017, c. 474, Pt. 
B, § 13, is amended to read: 
A-1. For tax years beginning on or after January 1, 2018, "benefit base" means 
property taxes paid by a resident individual during the tax year on the resident 
individual's homestead in this State or rent constituting property taxes paid by the 
resident individual or the bureau pursuant to chapter 908 on behalf of a resident 
individual during the tax year on a homestead in the State not exceeding the 
following amounts: 
(1) For persons filing as single individuals, $2,050; 
(2) For persons filing as heads of households that can claim the federal child tax 
credit pursuant to the Code, Section 24 for no more than one qualifying child or 
dependent or for persons filing joint returns, $2,650; and 
(3) For persons filing as heads of households that can claim the federal child tax 
credit pursuant to the Code, Section 24 for more than one qualifying child or 
dependent or for persons filing joint returns that can claim the federal child tax 
credit pursuant to the Code, Section 24 for at least one qualifying child or 
dependent, $3,250. 
Sec. 2. 36 MRSA §6250, sub-§3, as enacted by PL 1989, c. 534, Pt. C, §1, is 
amended to read: 
3. Homestead. "Homestead" means the owner-occupied principal dwelling, either 
real or personal property, owned by the taxpayer and up to 10 contiguous acres upon 
which it is located. If the homestead is located in a multi-unit building, the homestead is 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT "A" to H.P. 503, L.D. 682 
the portion of the building actually used as the principal dwelling and its percentage of 
the value of the common elements and of the value of the tax lot upon which it is built. 
The percentage is the value of the unit consisting of the homestead compared to the total 
value of the building exclusive of the common elements, if any. "Homestead" includes 
the taxpayer-occupied principal dwelling and up to 10 contiguous acres upon which it is 
located that is held in a revocable living trust for the benefit of the taxpayer. 
"Homestead" does not include an owner-occupied principal dwelling located on land not 
owned by the taxpayer. 
Sec. 3. 36 MRSA §6250, sub-§§3-A and 3-B are enacted to read: 
3-A. 
Liquid asset. 
"Liquid asset" means something of value available to an 
individual that can be converted to cash in 3 months or less and includes: 
A. Bank accounts; 
B. Certificates of deposit; 
C. Money market and mutual funds; 
D. Life insmance policies; 
E. Stocks and bonds; and 
F. Lump-sum payments and inheritances. 
3-B. Municipality. "Municipality" means a city, town, plantation or location in the 
unorganized territory. 
Sec. 4. 36 MRSA §6251, as amended by PL 1993, c. 395, §31, is further amended 
to read: 
§6251. Deferral of tax on homestead; joint election; age requirement; filing claim 
1. Filing claim. Subject to section 6252, an individual or 2 or more individaals 
jeintly a taxpayer may sleet filmly to defer the property taxes on their the taxpayer's 
homestead by filing a claim for deferral with the municipal assessor after January 1st but 
no later than April 1st of the first year in which deferral is claimed if: 
A. The individual or eaeh individaal, in the ease of 2 or more individuals taxpayer 
filing a claim jeintly, is 65 years of age or older or is unable to continue employment 
by reason of physical disability on April 1st of the year in which the claim is filed; 
aae 
B. The individaal or, in the ease of2 or more individuals filing a claim.jointly, all the 
individaals together have taxpayer has household income, as defined in section ~ 
5219-KK, subsection+ L paragraph D, of less than $32,000 $40,000 for the calendar 
year immediately preceding the calendar year in which the claim is filed.~ 
C. The taxpayer, if an individual, has liquid assets of less than $50,000 or, in the case 
of 2 or more individuals filing a claim jointly, all the individuals together have liquid 
assets ofless than $75,000; and 
D. The taxpayer's homestead receives a homestead exemption under chapter 105, 
subchapter 4-B. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT "fe " 
to H.P. 503, L.D. 682 
The municipal assessor shall forward each claim filed under this subsection to the bureau 
within 30 days of receipt and the bureau shall determine if the property is eligible for 
deferral. Claims must be filed on a form approved by the State Tax Assessor and must 
include all information requested by the State Tax Assessor, including without limitation 
the taxpayer's and the taxpayer's direct heirs' contact information. Income and liquid 
assets of all individual owners of a homestead must be included in an application for 
deferral. 
Claims from. ne-v1 applicants may not be filed pursuant to this chapter prior to January 1, 
1994. For pUFposes of this sectioa, "aey; applicants" means any persoa or persoas that 
have not filed claims prior to f .. pril 1, 1991. 
2. Property tax deferral. :whea the If a taxpayer e1eets is determined to be eligible 
to defer property taxes for any year by filing a claim for deferral under subsection 1, it 
shall have has the effect of: 
A. Deferring the payment of the property taxes levied on the homestead for the 
municipal fiscal year beginning on or after April 1st of that year; 
B. Continuing deferral of the payment by the taxpayer of any property taxes deferred 
under this chapter for previous years that have not become delinquent under section 
6260;and 
C. Continuing the deferral of the payment by the taxpayer of any future property 
taxes for as long as the provisions of section 6252 are met or the taxpayer withdraws 
from the deferral of future property taxes under this chapter by notifying the bureau 
as provided in section 6258. 
3. Guardian compliance. If a guardian or~ conservator or agent under a power of 
attorney or pursuant to a protective arrangement or any other lawful order has been 
appointed for an iBdividual a taxpayer otherwise qualified to obtain deferral of taxes 
under this chapter, the guardian or~ conservator or agent may act for that mdividual 
taxpayer in complying with this chapter. 
4. Trustee compliance. If.a A trustee of aa a revocable inter vivos trust whieh.Jf 
that trust was created by aH:d is revocable by aa iBdividual, a taxpayer who is both the 
trustor and a beneficiary of the trust and who is o~erwise qualified to obtain a deferral of 
taxes under this chapter, ow11s the fee simple estate uader a recorded mstrument of sale, 
the trustee may act for the iBdividual taxpayer in complying with this chapter. 
5. Spouse B:ot ref):ai.red te elaim. Noth.mg in this section may be construed to 
reEJ:uire a spouse of an iBdividual to file a claim jointly with the iBdividual even though 
the spouse may be eligible to claim the defurral joiBtly with the iBdividual. 
6. Appeal. Any PefSea taxpayer aggrieved by the denial of a claim for deferral of 
homestead property taxes or disqualification from deferral of homestead property taxes 
may file an appeal of the State Tax Assessor's determination, within 30 days of 
notification of denial or disqualification by the State Tax Assessor, with the State Board 
of Property Tax Review as provided in chapter 101, subchapter II-A 2-A. When the State 
Tax Assessor disagrees with the municipal valuation of a property subject to deferral, the 
abatement and appeals process under chapter 105, subchapter 8 applies. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT"/}" to H.P. 503, L.D. 682 
Sec. 5. 36 MRSA §6252, sub-§2, as enacted by PL 1989, c. 534, Pt. C, §1, is 
amended to read: 
2. Fee simple estate. The pefSOO individual claiming the E! deferral must, solely or 
together with the p&son's individual's spouse, own the fee simple estate or be purchasing 
the fee simple estate under a recorded instrument of sale, or 2 or more persons individuals 
must together own or be purchasing the fee simple estate with rights of survivorship 
under a recorded instrument of sale if all owners live in the homestead a:Ad if all ovmeri. 
apply for the defen·al jointly. 
Sec. 6. 36 MRSA §6252, sub-§§4 and 5 are enacted to read: 
4. Not duplicate deferral. The property is not receiving a deferral of taxes under 
chapter 908-A. 
5. Municipal lien. The property does not have an existing municipal lien against it. 
Sec. 7. 36 MRSA §6253, as enacted by PL 1989, c. 534, Pt. C, §1, is amended to 
read: 
§6253. Claim forms; contents 
1. Administration. A taxpayer's claim for deferral under this chapter shall must be 
in writing on a form supplied by the bureau and shall must: 
A. Describe the homestead; 
B. Reoite faots Provide info1mation establishing the eligibility for the deferral under 
the provisions of this chapter, including faets information that establish establishes 
that the household liquid assets and the income~ as defined in section~ 5219-KK, 
subsection+ 1, paragraph D, of the individual, or, in the ease of 2 or more individuals 
olaimiag the deferral jointly, was are less than $32,000 the limits set by section 6251, 
subsection 1 for the calendar year immediately preceding the calendar year in which 
the claim is filed; and 
C. Have attached Contain any dooumentary proof information required by the bureau 
to show that the requirements of section 6252 have been met. 
2. Statement verification. There shall be annexed to the The claim must contain a 
statement verified by a written declaration of the applicant making the claim to the effeot 
that the statements contained in the claim are true. 
Sec. 8. 36 MRSA §6254, sub-§1, as amended by PL 2007, c. 695, Pt. A, §45, is 
. 
further amended to read: 
1. Lien. The lien provided in section 552 must continue for purposes of protecting 
the State's deferred tax interest in tax deferred property. When it is determined that one 
of the events set out in section 6259 has occurred and that a property is no longer eligible 
for property tax deferral under this chapter, the State Tax Assessor shall send notice by 
certified mail to the ewntli' taxpayer, or the owner's taxpayer's heirs or devisees, listing 
the total amount of deferred property taxes, including accrued interest and costs of all the 
years and demanding payment on or before April 30th of the year following the tax year 
in which the circumstances causing withdrawal from the provisions of this chapter occur. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT "A" to H.P. 503, L.D. 682 
When the circumstances listed in section 6259, subsection 4 occur, the amount of 
deferred taxes is due and payable 5 days before the date of removal of the property from 
the State. 
If the deferred tax liability of a property has not been satisfied by the April 30th demand 
date, the State Tax Assessor shall, within 30 days, record in the registry of deeds in the 
county where the real estate is located a tax lien certificate signed by the State Tax 
Assessor or bearing the assessor's facsimile signature, setting forth the total amount of 
deferred tax liability, a description of the real estate on which the tax was deferred and an 
allegation that a tax lien is claimed on the real estate to secure payment of the tax, that a 
O 
demand for payment of the tax has been made in accordance with this section and that the 
tax remains unpaid. 
At the time of the recording of the tax lien certificate in the registry of deeds, the State 
Tax Assessor shall send by certified mail, return receipt requested, to each record holder 
of a mortgage on the real estate, to the holder's last known address, a true copy of the tax 
lien certificate. The cost to be paid by the property ovroer taxpayer, or the ovroer's 
taxpayer's heirs or devisees, is the sum of the fees for recording and discharging of the 
lien as established by Title 33, section 751, plus $13. Upon redemption, the State Tax 
Assessor shall prepare and record a discharge of the tax lien mortgage. 
The lien 
described in section 552 is the basis of this tax lien mortgage procedure. 
The filing of the tax lien certificate, provided for in this section, in the registry of deeds 
creates a mortgage on the real estate to the State and has priority over all other mortgages, 
liens, attachments and encumbrances of any nature and gives to the State all rights 
usually instant to a mortgage, except that the mortgagee does not have any right of 
possession of the real estate until the right of redemption expires. 
Payments accepted during the redemption period may not interrupt or extend the 
redemption period or in any way affect the foreclosure procedures. 
Sec. 9. 36 MRSA §6254, sub-§4 is enacted to read: 
4. Dangerous buildings. The State Tax Assessor may request that municipal 
officers in the case of a municipality or the county commissioners in the case of the 
unorganized territory in their county investigate any homestead subject to deferral and 
make determinations whether the homestead is a dangerous building pursuant to Title 17, 
chapter 91, subchapter 4. If eligible expenses pursuant to Title 17, section 2853 are 
incurred by a municipality or the county in the case of the unorganized territory, the State 
Tax Assessor shall reimburse those eligible expenses from funds in the Senior Property 
Tax Deferral Revolving Account under section 6266. 
Sec. 10. 36 MRSA §6255, sub-§3, as enacted by PL 1989, c. 534, Pt. C, §1, is 
7 
amended to read: 
3. Interest. Interest shall aeerae accrues on the actual amount of taxes advanced to 
the municipality for the tax-deferred property at the rate of 6% per amnm1: pursuant to 
section 186. 
Sec. 11. 36 MRSA §6257, as amended by PL 1991, c. 528, Pt. DD, §1 and 
affected by Pt. RRR and amended by c. 591, Pt. DD, §1 and c. 622, Pt. CC, §1, is further 
amended to read: 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT "fJ "to H.P. 503, L.D. 682 
§6257. Municipal tax collector to receive amount equivalent to deferred taxes from 
State 
1. Payment of deferred taxes. Within 30 days of the receipt of info1mation from a 
municipal tax collector concerning the amount of deferred property taxes in the respective 
municipality, the State Tax Assessor shall certify that amount to the Treasurer of the State 
who shall make payment to the municipality on or before the 15th day of the following 
month. 
A. Prorated payment of deferred taxes. The Stats Tax Assessor is authorized to 
prorate payments to municipalities for olainls filed pursuant to this chapter if the amount 
available in the Senior Property TaJE Deferral Revolving f .. ccount established in section 
6266 in any fiscal year is insufficient to make full payments to all municipalities. If the 
applicant for deferred taxes can not pay the differenoe due to the municipality, the 
municipality that doss not reosiv:s the full amount of deferred property taus may cause a 
taJE lien oertifioate to be ~led in the county registry of deeds for the amount not received. 
B. 
Reimbursement to taXJ)ayers. 
The State Tax f .. ssessor is authorized to 
reimburse taxpayers who qualified under this chapter and 1.vho have paid property taJrns 
that ·would have otherwise been deferred but for the nroratine: of benefits as allov,ed in 
1mh1rnetion 1 A. 
2. Accounts maintained. The bureau shall maintain accounts for each deferred 
property and shall accrue interest only on the actual amount of taxes payments advanced 
to the municipality. 
Sec. 12. 36 MRSA §6258, sub-§1, ,in, as enacted by PL 1989, c. 534, Pt. C, §1, 
is amended to read: 
D. Contain any other information that the bureau considers necessary to facilitate 
administration of the homestead deferral program including, but not limited to, the 
right of the taxpayer to submit any amount of money to reduce the total amount of the 
deferred taxes and interest and the right of the taxpayer to withdraw from the deferral 
of future taxes by notifying the bureau by any method that the bureau may prescribe. 
Sec. 13. 36 MRSA §6261, sub-§2, as enacted by PL 1989, c. 534, Pt. C, §1, is 
amended to read: 
2. Continuation of deferral by spouse. A spouse who does not meet the age 
requirements of subsection 1, paragraph A or the physical disability requirement of 
section 6251, subsection 1, paragraph A, but is otherwise qualified to continue the 
property in its tax-deferred status under subsection 1 may continue the deferral of 
property taxes deferred for previous years by filing a claim within the time and in the 
manner provided under section 6251. If a spouse eligible for and continuing the deferral 
of taxes previously deferred under this subsection becomes ~ 60 years of age or meets 
the physical disability requirement of section 6251, subsection 1, paragraph A prior to 
April 1st of any year, the spouse may elect to continue the deferral of previous years' 
taxes deferred under this subsection and may elect to defer the current assessment year's 
taxes on the homestead by filing a claim within the time and in the manner provided 
under section 6251. 
Thereafter, payment of the taxes levied on the homestead and 
deferred under this subsection and payment of taxes levied on the homestead in the 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT"~" to H.P. 503, L.D. 682 
current assessment year and in future years may be deferred in the manner provided in 
and subject to this chapter. 
Sec. 14. 36 MRSA §6262, sub-§§2 and 3, as enacted by PL 1989, c. 534, Pt. C, 
§ 1, are amended to read: 
2. Taxes and interest. Subject to subsection 3, all or part of the deferred taxes and 
accrued interest may at any time be paid to the bureau by: 
A. The taxpayer or the spouse of the taxpayer; er 
B. The next of kin of the taxpayer, heir at law of the taxpayer, child of the taxpayer 
or any person having or claiming a legal or equitable interest in the property.,;_m: 
C. Any other person or organization making a payment as a gift to the taxpayer. 
3. Notice of payment. A person listed in subsection 2, paragraph B or C, may make 
the payments only if no objection is made by the taxpayer within 30 days after the bureau 
deposits in the mail notice to the taxpayer of the fact that the payment has been tendered. 
Sec. 15. 36 MRSA §6266, sub-§1, as enacted by PL 1989, c. 534, Pt. C, §1, is 
amended to read: 
1. Revolving account. This section establishes in the State Treasury the Senior 
Property Tax Deferral Revolving Account to be used by the bureau for the purpose of 
· 18 
making the payments to municipal tax collectors of property taxes deferred for tax years 
beginning on or after April 1, 1990, as required by section 6257, and payments as 
required under section 6254, subsection 4. 
Sec. 16. 36 MRSA §6267, as enacted by PL 1993, c. 707, Pt. G, §10, is repealed. 
Sec. 17. Application. This Act applies to property taxes based on the status of 
property on or after April 1, 2020. 
Sec. 18. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Elderly Tax Deferral Program 0650 
Initiative: Provides funding to make payments to municipalities under the property tax 
deferral program. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
Elderly Tax Deferral Program 0650 
2019-20 
$0 
$0 
2020-21 
$1,100,000 
$1,100,000 
Initiative: Provides funding for one Principal Property Appraiser position and related 
costs to review and approve applications, audit applications and track continued 
eligibility. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT "A "to H.P. 503, L.D. 682 
GENERAL FUND 
POSITIONS ~ LEGISLATIVE COUNT 
Personal Services 
All Other 
GENERAL FUND TOTAL 
ADMINISTRATIVE AND FINANCIAL 
SERVICES, DEPARTMENT OF 
DEPARTMENT TOTALS 
GENERAL FUND 
DEPARTMENT TOTAL-ALL FUNDS 
SUMMARY 
2019-20 
2020-21 
0.000 
1.000 
$0 
$51,012 
$0 
$113,092 
$0 
$164,104 
2019-20 
2020-21 
$0 
$1,264,104 
$0 
$1,264,104 
This amendment makes changes to clarify provisions of the State's property tax 
deferral program and to facilitate the administration of the deferral of property taxes for 
seniors and certain persons with disabilities, including expanding the authority of 
guardians to include an agent under a power of attorney or pursuant to a protective 
arrangement or any other lawful order. The amendment adds an appropriations and 
allocations section. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 05/24/19 ;::b/ac.. 
LD682 
LR 692(02) 
An Act To Provide Seniors and Certain Persons with Disabilities Assistance with Property Taxes 
through the Deferral of Those Taxes 
Fiscal Note for Bill as Amended by Committee Amendment A, ( /I ·9YJ) 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2019-20 
FY2020-21 
$0 
$1,264,104 
$0 
$1,264,104 
Projections 
FY 2021-22 
$1,815,014 
$1,815,014 
Projections 
FY2022-23 
$2,418,104 
$2,418,104 
The bill reinstates the property tax defenal program for certain individuals. It includes a General Fund appropriation 
to the Department of Administrative and Financial Services (DAFS) of $164, 104 in fiscal year 2020-21 for one 
Principal Property Appraiser position and related costs to review and approve applications, audit applications and 
track continued eligibility. It also includes a General Fund appropriation to the DAFS of$1,100,000 in fiscal year 
2020-21 to make payments to municipalities under the property tax deferral program. 
LR0692(02) - Fiscal Note - Page 1 of 1