An Act to Clarify Eligibility for Property Tax Stabilization for Individuals 65 Years of Age or Older
Maine Legislature, Session 131, LD 0089
Committee: Taxation
Sponsors: MORIARTY, STEWART
Amends: 36 MRSA §6281

Legislative Document
No. 89
H.P. 57
House of Representatives, January 9, 2023
An Act to Clarify Eligibility for Property Tax Stabilization for 
Individuals 65 Years of Age or Older
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative MORIARTY of Cumberland.
Cosponsored by Senator STEWART of Aroostook.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §6281, sub-§1, ¶A, as enacted by PL 2021, c. 751, §1, is 
amended to read:
A.  "Eligible homestead" means a homestead occupied by an eligible individual or 
surviving spouse who is eligible for a homestead exemption under chapter 105, 
subchapter 4‑B for the property tax year during which an application for stabilization 
is made.
Sec. 2.  36 MRSA §6281, sub-§1, ¶D, as enacted by PL 2021, c. 751, §1, is 
amended to read:
D.  "Stabilize" means to maintain the property tax billed to an eligible individual or 
surviving spouse for the individual's or surviving spouse's eligible homestead at the 
amount billed for that homestead for the property tax year preceding the date of 
application for stabilization.
Sec. 3.  36 MRSA §6281, sub-§1, ¶E is enacted to read:
E.  "Surviving spouse" means the spouse of an eligible individual who has died as long 
as the spouse was married to the eligible individual for at least 10 years prior to the 
eligible individual's death.
Sec. 4.  36 MRSA §6281, sub-§3, as enacted by PL 2021, c. 751, §1, is amended to 
read:
3.  Stabilization for eligible individual or surviving spouse.  If a municipality 
determines that an applicant for stabilization under subsection 2 is an eligible individual or 
surviving spouse and that the individual's or surviving spouse's homestead is an eligible 
homestead, the municipality shall stabilize the property tax on the individual's or surviving 
spouse's homestead billed for the property tax year for which stabilization was requested.
Sec. 5.  36 MRSA §6281, sub-§4, as enacted by PL 2021, c. 751, §1, is amended to 
read:
4.  Transfer of eligibility.  If an eligible individual or surviving spouse has been 
eligible for stabilization under this section and establishes a new homestead in the State, 
the individual or surviving spouse continues to be eligible for stabilization.  If an eligible 
individual or surviving spouse establishes a new homestead in a different municipality, at 
the request of the eligible individual or surviving spouse, the municipality where eligibility 
was first established shall notify the new municipality of the eligible individual's or 
surviving spouse's previous eligibility and the amount at which the property taxes were 
stabilized.  The new municipality shall bill the eligible individual or surviving spouse at 
the stabilized amount and is eligible for state compensation under subsection 5.
Sec. 6.  36 MRSA §6281, sub-§5, as enacted by PL 2021, c. 751, §1, is amended to 
read:
5.  State compensation.  A municipality that has stabilized property tax for an eligible 
individual or surviving spouse under this chapter may recover from the State 100% of the 
amount by which the property tax assessed on the homestead of an eligible individual or 
surviving spouse in the usual manner exceeds the stabilized amount of property tax billed 
under subsection 3.  A municipality claiming compensation under this subsection shall 
submit a claim to the bureau by November 1st of the year in which the property tax was 
stabilized.  The bureau shall review claims and determine the total amount to be paid to 
each municipality.  The bureau shall certify and the Treasurer of State shall pay the amount 
due to each municipality by January 15th of the year following the year in which the claim 
for compensation was submitted.
Sec. 7.  Application. This Act applies to applications filed for stabilization of 
property taxes pursuant to Title 36, chapter 908-B for property tax years beginning on or 
after April 1, 2024.
SUMMARY
This bill, for property tax years beginning on or after April 1, 2024, expands eligibility 
for the property tax stabilization program for individuals 65 years of age or older to 
surviving spouses of eligible individuals as long as they were married for at least 10 years 
before the eligible individual's death.