An Act to Provide Tax Benefits to Persons Constructing Accessory Dwelling Units
Maine Legislature, Session 131, LD 1538
Committee: Taxation
Sponsors: BRENNER, SALISBURY, PIERCE, POULIOT, VITELLI, BLIER, SUPICA

Legislative Document
No. 1538
S.P. 611
In Senate, April 5, 2023
An Act to Provide Tax Benefits to Persons Constructing Accessory 
Dwelling Units
Reference to the Committee on Taxation suggested and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator BRENNER of Cumberland.
Cosponsored by Representative SALISBURY of Westbrook and
Senators: PIERCE of Cumberland, POULIOT of Kennebec, VITELLI of Sagadahoc, 
Representatives: BLIER of Buxton, SUPICA of Bangor.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA c. 919-B is enacted to read:
CHAPTER 919-B
ACCESSORY DWELLING UNIT REIMBURSEMENT
§6911. Definitions
As used in this chapter, unless the context otherwise indicates, the following terms 
have the following meanings:
1. Accessory dwelling unit.  "Accessory dwelling unit" means an attached or detached 
dwelling unit on the same lot or parcel as an existing or proposed single-family or 
multifamily residence that allows for independent living for one or more persons and 
contains kitchen and bathroom facilities and sleeping accommodations. The accessory 
dwelling unit may be within or an addition to an existing residence or a separate structure 
on the lot or parcel.
2. Eligible property. "Eligible property" is a property containing a single-family or 
multifamily residence on which an accessory dwelling unit has been constructed that meets 
the requirements of section 6912, subsection 2.
§6912. Reimbursement allowed; municipal approval; procedure
1. Generally.  Beginning with tax year 2024, a person against whom taxes have been 
assessed pursuant to chapter 105, subchapter 2 on eligible property and who has paid those 
taxes is entitled to reimbursement by the State of a portion of those taxes as provided in 
this chapter.  The reimbursement is based upon a percentage of the increase of the taxes 
under subsection 3 due to the construction of an accessory dwelling unit on the property 
and may be claimed for up to 10 years after an accessory dwelling unit has been 
constructed.
2. Requirements.  A person under subsection 1 may receive a reimbursement under 
this chapter if:
A. The construction of the new accessory dwelling unit, including reconstruction, 
alteration or improvement of an existing structure, commences after the effective date 
of this chapter;
B. The cost of the construction under paragraph A exceeds $3,000 not including the 
cost of routine maintenance or a repair; and
C. The accessory dwelling unit is rented under a lease of a duration of at least one year.
3. Reimbursement percentage.  The reimbursement under this chapter is in an amount 
equal to the percentage under paragraphs A to F of the amount of increase in taxes under 
subsection 1 on assessed market value due to the construction of an accessory dwelling unit 
on the eligible property up to a market increase in assessed market value of $200,000.
A. For the 1st year to the 5th year for which reimbursement is made, the percentage is 
100%.
B. For the 6th year for which reimbursement is made, the percentage is 75%.
C. For the 7th year for which reimbursement is made, the percentage is 50%.
D. For the 8th year for which reimbursement is made, the percentage is 25%.
E. For the 9th year for which reimbursement is made, the percentage is 15%.
F. For the 10th year for which reimbursement is made, the percentage is 5%. 
4. Process for reimbursement.  A person entitled to reimbursement of property taxes 
paid under this chapter may file a claim for reimbursement with the State Tax Assessor. 
The reimbursement claim must be filed with the State Tax Assessor on or after August 1st 
and on or before the following December 31st for property taxes paid during the preceding 
calendar year.
§6913. Rules
The State Tax Assessor may adopt rules to carry out the provisions of this chapter.  
Rules adopted pursuant to this section are routine technical rules under Title 5, chapter 375, 
subchapter 2-A.
SUMMARY
This bill allows for a reimbursement by the State for up to 10 years of a percentage of 
property taxes paid due to an increase in the taxes because of the construction of an 
accessory dwelling unit, which is defined as an attached or detached dwelling unit on the 
same lot or parcel as an existing or proposed single-family or multifamily residence that 
allows for independent living for one or more persons and contains kitchen and bathroom 
facilities and sleeping accommodations.