An Act to Ehmmate Semor Citizen Property Tax Stabilization and Expand the Homestead Property Tax Exemption
Maine Legislature, Session 131, LD 0130
Committee Amendment CA_A_S425 (Senate)
Amends: 36 MRSA §5219-K, 36 MRSA §5403, 36 MRSA §6251, 36 MRSA §6252, 36 MRSA §6252-A, 36 MRSA §6281

COMMITTEE AMENDMENT" A" to SP 69, L D 130, "An Act to Ehmmate 
Semor Citizen Property Tax Stabilization and Expand the Homestead Property Tax 
Exemption" 
Amend the bill by stnkmg out the title and subst1tutmg the followmg 
'An Act to Ehmmate the Property Tax Stabihzahon Program and Enhance Benefits 
Under the Semor Property Tax Deferral Program and the Property Tax Fairness 
Credit' 
Amend the bill by stnkmg out everythmg after the enactmg clause and msertmg the 
followmg 
'Sec. 1. 36 MRSA §5219-KK, sub-§1, 1A-1, as amended by PL 2021, c 483, Pt 
AA,§ 1, 1s further amended by amendmg subparagraph (2) to read 
(2) For persons filmg as heads of households that can claim the federal child tax 
c1 edit pursuant to the Code, Section 24 for no more than one quahfymg child 01 
dependent or for persons filmgJomt returns, $2,650, arui 
Sec. 2. 36 MRSA §5219-KK, sub-§1, 1A-1, as amended by PL 2021, c 483, Pt 
AA, § 1, 1s further amended by amendmg subparagraph (3) to read 
(3) For persons filmg as heads of households that can claim the federal child tax 
credit pursuant to the Code, Section 24 for more than one quahfymg child or 
dependent or for persons fihng Jomt returns that can claim the federal child tax 
credit pursuant to the Code, Section 24 for at least one quahfymg child or 
dependent, $3,250-, and 
Sec. 3. 36 MRSA §5219-KK, sub-§1, 1A-1, as amended by PL 2021, c 483, Pt 
AA, §1, is further amended by enactmg a new subparagraph (4) to read 
(4) 
For tax years begmnmg on or after Janua1y 1, 2024, notw1thstandmg 
subparagraphs (1) and (2), for mdiv1duals 65 years of age or older, $4,000 
COMMITTEE AMENDMENT 
or::, 
~ 
COMMITIEE AMENDMENT "A• to S P 69, L D 130 
Sec. 4. 36 MRSA §5219-KK, sub-§2-D, as amended by PL 2021, c 635, Pt F, 
§ 1, is further amended to read 
2-D. Credit m 2022 and after. For tax years begmnmg on or after January 1, 2022, 
a resident mdividual is allowed a credit agamst the taxes imposed under this Part equal to 
the amount by which the benefit base for the resident md1v1dual exceeds 4% of the resident 
md1v1dual's mcome The credit may not exceed $1,000 for resident mdividuals under 65 
years of age as of the last day of the taxable year or, for tax years begmnmg before January 
1, 2024, $1,500 for resident mdividuals 65 years of age and older as of the last day of the 
taxable year For tax years begmnmg on or after January 1, 2024, for resident mdividuals 
years of age and older, the credit may not exceed $2,000 
In the case of mamed 
mdividuals filmg a Jomt return, only one spouse 1s reqmred to be 65 years of age or older 
to quahfy for the $1,500 or $2,000 credit limitation Mamed taxpayers filmg separate 
returns do not qualify for the credit under this sect10n 
Sec. 5. 36 MRSA §5403, sub-§6, as amended by PL 2019, c 379, Pt C, §5, is 
repealed and the followmg enacted m its place 
6. Property tax fairness credit. For the property tax fairness credit 
A Begmmng m 2018 and each year thereafter, by the benefit base amounts m section 
5219-KK, subsection I, paragraph A-1, subparagraphs (l) to (3), except that for the 
purposes of this subsection, notwithstandmg section 5402, subsect10n 1-B, the "cost-
of-livmg admstment" is the Chamed Consumer Pnce Index for the 12-month penod 
endmg June 30th of the precedmg calendar year divided by the Chamed Consumer 
Pnce Index for the 12-month penod endmg June 30, 2017, and 
B Begmnmg m 2024 and each year thereafter, by the benefit base amount m section 
5219-KK, subsection I, paragraph A-1, subparagraphs (4), except that f01 the purposes 
of this subsection, notw1thstandmg sect10n 5402, subsection 1-B, the "cost-of-hvmg 
admstment" is the Chamed Consumer Pnce Index for the 12-month penod endmg June 
30th of the precedmg calendar year divided by the Chamed Consumer Pnce Index for 
the 12-month penod endmg June 30, 2023, 
Sec. 6. 36 MRSA §6251, sub-§1, ,rB, as amended by PL 2021, c 483, Pt AA, §6, 
1s further amended to read 
B The taxpayer has mcome, as defmed m sect10n 5219-KK, subsect10n 1, paragraph 
D, of less than $40,000 for the calendar year 1mmed1ately precedmg the calendar year 
m which the claim 1s filed and for apphcat10ns filed after January 1, 2024, mcome of 
less than $80,000 for the calendar year immediately precedmg the calendar year m 
which the claim 1s filed, 
Sec. 7. 36 MRSA §6251, sub-§1, 1C, as enacted by PL 2021, c 483, Pt AA, §6, 
1s amended to read 
C 
The taxpayer, if an md1vidual, has liqmd assets of less than $50,000 01, for 
applicat10ns filed after January I, 2024, less than $100,000 or, m the case of 2 or more 
md1viduals filing a claim Jomtly, all the mdividuals together have hqutd assets of less 
than $75,000 or, for applications filed after January I, 2024, less than $150,000, and 
Sec. 8. 36 MRSA §6252, sub-§5, as enacted by PL 2021, c 483, Pt AA, §9, is 
amended to read 
COMMITTEE AMENDMENT 
✓ 
o<?J 
~ 
COMMITIEE AMENDMENT" A• to SP 69, L D 130 
5. No mumc1pal hen. The property does not have an existing mumc1pal hen against 
1t other than a hen released pursuant to section 6252-A, subsection 5 
Sec. 9. 36 MRSA §6252-A 1s enacted to read 
§6252-A. Deferral of delmguent taxes 
Notwithstanding sect10n 6252, subsection 5, a taxpayer who owes delinquent property 
taxes and whose property 1s sub1ect to a mumc1pal hen may qualify for tax deferral of a 
homestead under this chapter sub1ect to the following conditions 
1. Limit 2 years. The taxpayer owes no more than 2 years of delinquent property taxes 
at the time of application for deferral 
2. Added to deferred taxes. The amount of delinquent property taxes, plus interest 
and costs, must be determined as of a predetermined payoff date This amount must be 
added to the amount of tax deferred for the first fiscal year pursuant to section 6251, 
subsection 2, paragraph A 
State lien. The amount of the State hen under sect10n 6254 must be increased by 
the amount of delinquent property taxes deferred under this sect10n 
4. Reimbursed to mumc1pahty or unorgamzed territory. An amount equal to the 
delinquent property taxes, interest and costs must be included in the certification provided 
by the State Tax Assessor to the Treasurer of State and reimbursed to the mumc1pahty or 
to the Unorgamzed Temtory Education and Services Fund by the Treasurer of State 
pursuant to sect10n 6257, subsect10n 1 
5. Release of hen. Upon receipt of full reimbut sement for delinquent property taxes, 
interest and costs, the mumc1pahty, or the State Tax Assessor for the unorgamzed temtory, 
shall release the hen attached to the homestead for those dehnquent property taxes, interest 
and costs 
6. Restriction. A taxpayer who owes delinquent taxes for more than one residential 
property within the State 1s not eligible to claim a deferral 
Sec. 10. 36 MRSA §6281, as enacted by PL 2021, c 751, §1, is amended by 
enacting at the end a new paragraph to read 
This chapter applies only to the property tax year beginning Apnl 1, 2023 
Sec. 11. Appropriations and allocations. The following appropnattons and 
allocat10ns are made 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Elderly Tax Deferral Program 0650 
Imtiative Provides funding to reimburse mumcipaht1es for the expans10n of the elderly tax 
deferral pro gram 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
Property Tax Stab1hzat10n Z368 
2023-24 
$0 
$0 
COMMITTEE AMENDMENT 
2024-25 
$1,500,000 
$1,500,000 
I 
COMMITTEE AMENDMENT" A· to SP 69, L D 130 
Imtiatlve Removes funding for reimbursement to mumcipahties due to ehminat10n of the 
property tax stabihzation program 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
Property Tax Stab1hzat1on Mandate Z369 
2023-24 
2024-25 
$0 
($31,000,000) 
$0 
($31,000,000) 
Imtiative Removes funding for mandate cost reimbursement to mumcipahttes due to 
elnninat10n of the property tax stabilization program 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
ADMINISTRATIVE AND FINANCIAL 
SERVICES, DEPARTMENT OF 
DEPARTMENT TOTALS 
GENERAL FUND 
DEPARTMENT TOTAL-ALL FUNDS 
2023-24 
$0 
$0 
2023-24 
2024-25 
($550,000) 
($550,000) 
2024-25 
$0 
($30,050,000) 
$0 
($30,050,000) 
Amend the bill by relettenng or renumbering any nonconsecutive Part letter or section 
number to read consecutively 
SUMMARY 
This amendment removes from the bill the prov1S1ons providing an mcreased 
homestead property tax exemption for permanent residents 65 years of age or older The 
amendment increases the maximum benefit for persons who are 65 years of age 01 older 
under the property tax fairness credit and the benefit allowed under the semor property tax 
deferral program and permits otherwise eligible persons with no more than 2 years of 
delinquent property taxes to receive a deferral of taxes if the amount of delinquent taxes is 
added to the amount of taxes deferred and subject to certain conditions 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
\ 
Revised 06/22/23 ;Ida<:!. 
LD 130 
LR 29(02) 
An Act to Ehmmate Senior Citizen Property Tax Stabilization and Expand the Homestead Property 
Tax Exemption 
Fiscal Note for B111 as Amended by Committee Amendment 'A" ( S-'-/1.r;\ 
Committee: Taxation 
J 
Net Cost (Savmgs) 
General Fund 
/ Appropr1at1ons/ Allocat1ons 
General Fund 
Revenue 
General Fund 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2023-24 
$0 
FY 2024-25 
Pr0Ject10ns 
FY 2025-26 
Pr0Ject1ons 
FY 2026-27 
($837,500) 
($17,022,500) 
($31,200,000) 
$0 
($30,050,000) 
($46,805,000) 
($62,550,000) 
$0 
($29,212,500) 
($29,782,500) 
($31,350,000) 
$0 
($1,537,500) 
($1,567,500) 
($1,650,000) 
Increasmg the maximum property tax fairness credit for md1v1duals 65 years or older and mdexmg the credit for 
mtlat1on for mcome tax years begmnmg on or after January 1, 2024 will reduce General Fund revenue by 
$29,212,500 and reduce Local Government Fund revenue by $1,537,500 m fiscal year 2024-25 Expandmg the 
elderly property tax deferral program will mcrease state reimbursements to mumc1paht1es for deferred taxes The bill 
mcludes a General Fund appropnation of $1,500,000 m fiscal year 2024-25 for this purpose 
Tem1mmatmg the property tax stab1hzat1on program on homesteads of md1v1duals 65 years of age or older for 
property tax years begmnmg on or after Apnl 1, 2024, will ehmmate state reimbursements to mumc1paht1es under the 
program The bill mcludes General Fund deappropnat1ons m fiscal year 2024-25 of $31,000,000 for the reduct10n m 
1e1mbursement for property tax revenue lost and $550,000 for the reduction m mandated cost reimbursement 
The combmed impact of the reduced revenue associated with mcreasmg the property tax fairness credit, the mcreased 
reimbursement to mumc1pahties reqmred by expandmg the elderly property tax deferral and decreased state 
reimbursement to mumc1pahtes associated with ehmmatmg the property tax stab1hzat1on program 1s General Fund 
savmgs of $837,500 m fiscal year 2024-25 
LR0029(02} - Fiscal Note - Page 1 of 1