Resolved: Two thirds of each branch of the
Maine Legislature, Session 132, LD 0432
Committee: Taxation
Sponsors: MASTRACCIO

Legislative Document
No. 432
H.P. 286
House of Representatives, February 4, 2025
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine to Allow Municipalities to Apportion Real and Personal 
Property Taxes on the Basis of Property Classification
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative MASTRACCIO of Sanford.
Cosponsored by Representatives: CARUSO of Caratunk, CLUCHEY of Bowdoinham, 
FOLEY of Wells, GERE of Kennebunkport, LEE of Auburn, MURPHY of Scarborough, 
RIELLY of Westbrook, SACHS of Freeport.
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, first ¶ 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, 
except that as of April 1, 2027, a municipality may apportion real and personal estate taxes 
on the basis of property classification as defined by and according to the process enacted 
by the Legislature in statute.
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 municipalities 
to apportion real and personal estate taxes on the basis of property 
classification as defined by and according to the process enacted by the 
Legislature in statute?"
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 authorize 
municipalities to apportion property taxes based on the property's classification as defined 
by and according to the process enacted by the Legislature in statute.