Resolved: Two thirds of each branch of the
Maine Legislature, Session 132, LD 1304
Committee: Taxation
Sponsors: BALDACCI, O'HALLORAN

Legislative Document
No. 1304
S.P. 534
In Senate, March 25, 2025
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine to Limit Property Tax Increases for Individuals 65 Years of 
Age or Older and Shift the Tax Burden to State Gaming Revenues
Reference to the Committee on Taxation suggested and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator BALDACCI of Penobscot.
Cosponsored by Representative O'HALLORAN of Brewer and
Senator: NANGLE of Cumberland, Representatives: ROEDER of Bangor, SUPICA of Bangor.
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 as provided in this section.
Constitution, Art. IX, §8, sub-§6 is enacted to read:
6.  Taxes capped at 2% per year on primary residence owned by permanent 
resident 65 years of age or older; State responsible for reimbursement of at least 90% 
using tax on lottery tickets and sports betting.  The Legislature has the power, by proper 
enactment, to provide that taxes may not be increased by more than 2% each property tax 
year on the primary residence of a permanent resident of this State who is at least 65 years 
of age or older and who has owned the residence for at least 12 months. If title to the 
property is transferred to someone other than a family member of the owner, the property 
assumes the just value at the time of transfer.  Any loss of revenue to a municipality 
pursuant to this subsection must be reimbursed at least 90% by the State using revenue 
from a 2% tax on lottery tickets and sports betting.
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 limit the increase in 
property taxes to 2% each year on property owned as a primary residence 
for at least 12 months by a resident of this State who is at least 65 years of 
age and require the State to pay at least 90% of the revenue lost by a 
municipality due to the cap on taxes using revenue from a 2% tax on lottery 
tickets and sports betting?"
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 the 
Legislature to require taxes on property owned and occupied by a permanent resident of 
this State for at least 12 months as that person's primary residence to be capped at 2% each 
year if that person is at least 65 years of age. Upon transfer of the property to someone 
other than a family member of the owner, the property would assume the just value at the 
time of transfer. The State is required to reimburse municipalities for revenue lost due to 
the 2% cap on taxes using revenue from a 2% tax imposed on the sale of lottery tickets and 
sports betting.