An Act to Protect Housing by Increasing the Property Tax Fairness Credit
Maine Legislature, Session 131, LD 1225
Committee: Taxation
Sponsors: O'NEIL, BAILEY, ABDI, GERE, MADIGAN, MALON, MASTRACCIO, MOONEN, SUPICA, HICKMAN
Amends: 36 MRSA §5219-K

Legislative Document
No. 1225
H.P. 773
House of Representatives, March 21, 2023
An Act to Protect Housing by Increasing the Property Tax Fairness 
Credit
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative O'NEIL of Saco.
Cosponsored by Senator BAILEY of York and
Representatives: ABDI of Lewiston, GERE of Kennebunkport, MADIGAN of Waterville, 
MALON of Biddeford, MASTRACCIO of Sanford, MOONEN of Portland, SUPICA of 
Bangor, Senator: HICKMAN of Kennebec.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  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 in 2022 and after.  For tax years beginning on or after January 1, 2022 
and before January 1, 2023, a resident individual is allowed a credit against the taxes 
imposed under this Part equal to the amount by which the benefit base for the resident 
individual exceeds 4% of the resident individual's income. The credit may not exceed 
$1,000 for resident individuals under 65 years of age as of the last day of the taxable year 
or $1,500 for resident individuals 65 years of age and older as of the last day of the taxable 
year. In the case of married individuals filing a joint return, only one spouse is required to 
be 65 years of age or older to qualify for the $1,500 credit limitation. Married taxpayers 
filing separate returns do not qualify for the credit under this section.
Sec. 2.  36 MRSA §5219-KK, sub-§2-E, as enacted by PL 2021, c. 703, §1, is 
amended to read:
2-E.  Permanently and totally disabled veterans; additional credit.  For tax years 
beginning on or after January 1, 2023, in addition to the credit under subsection 2‑D or 2-F, 
a resident individual who is a veteran who is 100% permanently and totally disabled is 
allowed an additional credit against the taxes imposed under this Part in an amount equal 
to the amount calculated under subsection 2‑D or 2-F. The combined credit under 
subsection 2‑D or 2-F and this subsection may not exceed the property taxes paid by the 
resident individual during the tax year on the resident individual's homestead in this State 
and rent constituting property taxes paid by the resident individual during the tax year on a 
homestead in the State, combined. In the case of married individuals filing a joint return, 
only one spouse is required to be a veteran who is 100% permanently and totally disabled 
to qualify for the additional credit allowed under this subsection. For the purposes of this 
subsection, "100% permanently and totally disabled" means having a rating by the United 
States Department of Veterans Affairs at 100% for one or more service-connected 
disabilities that are rated permanent and "veteran" has the same meaning as in section 653, 
subsection 1, paragraph E.
Sec. 3.  36 MRSA §5219-KK, sub-§2-F is enacted to read:
2-F.  Credit in 2023 and after.  For tax years beginning on or after January 1, 2023, a 
resident individual is allowed a credit against the taxes imposed under this Part equal to the 
amount by which the benefit base for the resident individual exceeds 4% of the resident 
individual's income. The credit may not exceed $1,500 for resident individuals under 65 
years of age as of the last day of the taxable year or $2,000 for resident individuals 65 years 
of age and older as of the last day of the taxable year. In the case of married individuals 
filing a joint return, only one spouse is required to be 65 years of age or older to qualify for 
the $2,000 credit limitation. Married taxpayers filing separate returns do not qualify for the 
credit under this section.
SUMMARY
For income tax years beginning on or after January 1, 2023, this bill increases the 
maximum property tax fairness credit from $1,000 to $1,500 for residents under 65 years 
of age and from $1,500 to $2,000 for residents 65 years of age or older.