Maine Legislature, Session 129, LD 0645
Committee: Taxation
Sponsors: CRAVEN, BRYANT, CLOUTIER, FAY, HANDY, MAREAN, PERRY

Legislative Document
No. 645
H.P. 466
House of Representatives, February 7, 2019
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Cap the Property Tax on the Primary Residence of 
Certain Residents Who Are 65 Years of Age or Older
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative CRAVEN of Lewiston.
Cosponsored by Representatives: BRYANT of Windham, CLOUTIER of Lewiston, FAY of 
Raymond, HANDY of Lewiston, MAREAN of Hollis, PERRY of Calais.
Constitutional amendment. Resolved:   Two thirds of each branch of the 
Legislature concurring, that the following amendment to the Constitution of Maine be 
proposed:
Constitution, Art. IX, §8, first ¶ is amended to read:
Section 8.  Taxation.  All taxes upon real and personal estate, assessed by authority 
of this State, shall be apportioned and assessed equally according to the just value thereof, 
except as provided in this section.
Constitution, Art. IX, §8, sub-§6 is enacted to read:
6. Certain property owned by person 65 years of age or older.  The 
Legislature has the power to provide that municipalities may not increase the taxes 
imposed on real property that is owned and occupied as the primary residence by a person 
at least 65 years of age if the income for all persons living in that residence does not 
exceed 400% of the federal poverty level.  The rate of tax that may be imposed is the rate 
in effect during the property tax year in which the owner attains 65 years of age or 
purchases the property after attaining 65 years of age, whichever occurs later.  If title to 
the property is transferred to someone other than a family member of the owner, the 
property assumes the tax rate at the time of that transfer. Revenue lost by a municipality 
due to the operation of this subsection must be reimbursed by the State.
Constitutional referendum procedure; form of question; effective date. 
Resolved:  That the municipal officers of this State shall notify the inhabitants of their 
respective cities, towns and plantations to meet, in the manner prescribed by law for 
holding a statewide election, at a statewide election held in the month of November 
following the passage of this resolution, to vote upon the ratification of the amendment 
proposed in this resolution by voting upon the following question:
“Do you favor amending the Constitution of Maine to authorize the Legislature to 
require real property that is owned and occupied as a primary residence by a person 
years of age or older and at which the residents of that property have a household 
income that does not exceed 400% of the federal poverty level to be taxed at the same 
rate as the tax imposed on that property on the later of the property tax year during 
which the person attains 65 years of age or a person at least 65 years of age purchases 
such property and to require the State to reimburse municipalities for revenue lost due 
to the operation of this program?”
The legal voters of each city, town and plantation shall vote by ballot on this question 
and designate their choice by a cross or check mark placed within the corresponding 
square below the word “Yes” or “No.”  The ballots must be received, sorted, counted and 
declared in open ward, town and plantation meetings and returns made to the Secretary of 
State in the same manner as votes for members of the Legislature.  The Governor shall 
review the returns.  If it appears that a majority of the legal votes are cast in favor of the 
amendment, the Governor shall proclaim that fact without delay and the amendment 
becomes part of the Constitution of Maine on the date of the proclamation.
Secretary of State shall prepare ballots. Resolved:  That the Secretary of State 
shall prepare and furnish to each city, town and plantation all ballots, returns and copies 
of this resolution necessary to carry out the purposes of this referendum.
SUMMARY
This resolution proposes to amend the Constitution of Maine to authorize the 
Legislature to require municipalities to cap property taxes on property owned and 
occupied as a person’s primary residence if that person is at least 65 years of age and the 
household income for the residents of the property does not exceed 400% of the federal 
poverty level.  The tax would be stabilized at the amount assessed on the property on the 
later of the date by which the person attained 65 years of age or purchased the property.  
Upon transfer of the property to someone other than a family member of the owner, the 
property would assume the just value at the time of transfer. The State would be required 
to reimburse a municipality for any revenue lost due to the cap on property taxes.