Resolved: Two thirds of each branch of the
Maine Legislature, Session 132, LD 1610
Sponsors: ANKELES

Legislative Document
No. 1610
H.P. 1064
House of Representatives, April 15, 2025
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine to Apportion Differentiated Tax Rates on Real Property 
According to Use
Received by the Clerk of the House on April 11, 2025.  Referred to the Committee on 
Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.
ROBERT B. HUNT
Clerk
Presented by Representative ANKELES of Brunswick.
Cosponsored by Representatives: ARFORD of Brunswick, GEIGER of Rockland, MALON of 
Biddeford, SAYRE of Kennebunk, SHAGOURY of Hallowell.
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 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.
1.  Intangible property.  The Legislature shall have power to levy a tax upon 
intangible personal property at such rate as it deems wise and equitable without regard to 
the rate applied to other classes of property.
2.  Assessment of certain lands based on current use; penalty on change to higher 
use.  The Legislature shall have power to provide for the assessment of the following types 
of real estate whenever situated in accordance with a valuation based upon the current use 
thereof and in accordance with such conditions as the Legislature may enact:
A.  Farms and agricultural lands, timberlands and woodlands;
B.  Open space lands which are used for recreation or the enjoyment of scenic natural 
beauty;
C.  Lands used for game management or wildlife sanctuaries; and
D.  Waterfront land that is used for or that supports commercial fishing activities.
In implementing paragraphs A, B, C and D, the Legislature shall provide that any 
change of use higher than those set forth in paragraphs A, B, C and D, except when the 
change is occasioned by a transfer resulting from the exercise or threatened exercise of the 
power of eminent domain, shall result in the imposition of a minimum penalty equal to the 
tax which would have been imposed over the 5 years preceding that change of use had that 
real estate been assessed at its highest and best use, less all taxes paid on that real estate 
over the preceding 5 years, and interest, upon such reasonable and equitable basis as the 
Legislature shall determine.  Any statutory or constitutional penalty imposed as a result of 
a change of use, whether imposed before or after the approval of this subsection, shall be 
determined without regard to the presence of minerals, provided that, when payment of the 
penalty is made or demanded, whichever occurs first, there is in effect a state excise tax 
which applies or would apply to the mining of those minerals.
3.  School districts.  The Legislature shall have power to provide that taxes, which it 
may authorize a School Administrative District or a community school district to levy, may 
be assessed on real, personal and intangible property in accordance with any cost-sharing 
formula which it may authorize.
4.  Watercraft.  Beginning with the property tax year 1984, all watercraft as defined 
by the Legislature shall be exempt from taxation as personal property, provided that certain 
watercraft as defined by the Legislature shall be subject to an excise tax to be collected and 
retained by the municipalities.
5.  Historic and scenic preservation.  The Legislature shall have the power to provide 
that municipalities may reduce taxes on real property if the property owner agrees to 
maintain the property in accordance with criteria adopted by the governing legislative body 
of the municipality to maintain the historic integrity of important structures or to provide 
scenic view easements of significant vistas.
6.  Homestead property and commercial use.  The Legislature has the power to 
provide that municipalities may apportion differentiated tax rates on real property 
according to the following uses:
A.  As homestead residences;
B.  As nonhomestead residences; and
C.  As property for commercial use.
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 allow the Legislature 
to provide that municipalities may apportion differentiated tax rates on real 
property according to the following uses: as homestead residences, as 
nonhomestead residences and as property for commercial use?"
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 allow the Legislature 
to provide that municipalities may apportion differentiated tax rates on real property 
according to the following uses: as homestead residences, as nonhomestead residences and 
as property for commercial use.