An Act to Remove the
Maine Legislature, Session 132, LD 0264
Committee Amendment CA_B_H731 (House)
Amends: 36 MRSA §683

COMMITTEE AMENDMENT "& " to H,P, 167, L.D. 264, "An Act to Remove the
12-month Waiting Period for the Maine Resident Homestead Property Tax Exemption"
Amend the bill by striking out the title and substituting the following;
'An Act to Waive the 12-month Waiting Period for the IVIaine Resident Homestead
Property Tax Exemption for Certain Heirs of Property for Which an Exemption Was
Established'
Amend the bill by striking out everything after the enacting clause and insertmg the
followmg:
'See. 1. 36 MRSA §683, sub-§l, as amended by PL 2017, c. 478, §1, is further
amended to read;
1. Exemption amount. Except for assessments for special benefits, the just value of
$ 10,000 of the homestead of a permanent resident of this State who has owned a homestead
in this State for the preceding 12 months is exempt from taxation. Notwithstanding this
subsection, a permanent resident of this State who loses ownership of a homeQtead in this
State due to a tax lien foreclosure and subsequently regains ownership of the homestead
from the municipality that foreclosed on the tax lien is deemed to have continuously owned
the homestead and may not be determined ineligible for tho exemption provided in this
section due to the ownership of the homestead by the municipality, In detemiming the
local assessed value of the exemption, the assessor shall multiply the amount of the
exemption by the ratio of current just value upon which the assessment is based as furnished
in the assessor s annual return pursuant to section 383, If the title to the homestead is held
by the applicant jointly or in common with others, the exemption may not exceed $10,000
of the just value of the homestead, but may be apportioned among the owners who reside
on the property to the extent of their respective interests, A municipality responsible for
administering the homestead exemption has no obligation to create separate accounts for
each partial mterest in a homestead owned jointly or is. common.
Sec. 2. 36 MRSA §683, sub-§l-C is enacted to read:
COMMITTEE AMENDMENT
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COMMITTEE AMENDMENT "U" to H.P, 167, L.D, 264
1-C. Exceptions to residency requirement. The following are exceptions to the
requirement in subsection 1 that a person own a homestead in this State for the preceding
12 months in order to be eligible for the exemption provided m this section,
A. Notwithstanding subsection 1. a permanent resident of this State who loses
ownership of a homestead in this State due to a tax lien foreclosure and subsequently
regains ownershb of the homestead from the municioalitv that foreclosed on the tax
Hems deemed to have continuously owned the homestead and may not be determined
ineligible for the exemption movided in this section due to the ownership of the
homestead by the municioalitv.
B, Notwithstanding subsection 1. a successor in interest who is a survivme heu' of a
permanent resident of this State who had ownership of a homestead at the tune of death
is deemed to have continuouslv ow^^ may not be determined
ineligible for the exemption provided m this section due to the change in ownership at
the death of the prior owner, as lone as that heir can establish that the heir has been a
permanent resident of the municipality in which the homestead is located for 12 months
prior to the death of the prior owner,
Sec. 3. Appropriations and allocations. The following appropriations and
allocations are made,
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF
Revenue Services, Bureau of 0002
Initiative; Provides funding for mcreased homestead property tax exemption
reimbursement to municipalities,
GENERAL FUND 2025-26 2026-27
AHOther $0 $113,000
GENERAL FUND TOTAL $0 $113,000
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section
number to read consecutively.
SUMMARY
This amendment replaces the bill and changes the title. The amendment provides an
exception to the 12-month waiting period for the Maine resident homestead property tax
exemption to a successor in interest of a deceased resident who had ownership of a
homestead at the time of death as long as that successor has been a permanent resident of
the municipality in which the deceased's homestead is located for the 12 months prior to
the death of the prior owner. The amendment also makes a technical change to the stahite
establishing the exemption and adds an appropriations and allocations section,
8 FISCAL NOTE REQUIRED
(See attached)
COMMITTEE AMENDMENT
Approved: 06/10/25 t-KI-
LD 264 LR 612(03)
An Act to Remove the 12-month Waiting Period for the Maine Resident Homestead Property Tax
Exemption
Fiscal Note for Bill as Amended by Committee Amendment '^' / /s/ -'
Committee: Taxation
Fiscal Note Required: Yes
Fiscal Note
Projections Projections
FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29
Net Cost (Savings)
General Fund $0 $113,000 $153,000 $156,000
Appropriations/Allocations
General Fund $0 $113,000 $153,000 $156,000
Fiscal Detail and Notes
This bill includes a General Fund appropriation of $113,000 in fiscal year 2026-27 to the Bureau of Revenue Services
within the Department of Administrative and Financial Services for increased homestead property tax exemption
reimbursements to municipalities by removing the 12-month waiting period for the Maine resident homestead property
tax exemption to a successor in interest of a deceased resident who had ownership of a homestead at the time of death
as long as that successor has been a permanent resident of the municipality in which the deceased's homestead is
located for the 12 months prior to the death of the prior owner.
LR0612(03) - Fiscal Note - Page 1 of 1