reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 6250 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES|36 §6250. Definitions

 §6250. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.   [PL 1989, c. 534, Pt. C, §1 (NEW).]1.  Benefited property.   [PL 1989, c. 534, Pt. C, §1 (NEW); PL 1989, c. 713, §1 (RP).] 2.  Bureau.  "Bureau" means the Bureau of Revenue Services.   [PL 1989, c. 534, Pt. C, §1 (NEW); PL 1997, c. 526, §14 (AMD).] 2-A.  Disability.  "Disability" means a permanent and total impairment or condition that prevents an individual from being employed as determined by an agency of this State or of the Federal Government or pursuant to routine technical rules adopted by the State Tax Assessor.   [PL 2021, c. 483, Pt. AA, §2 (NEW).] 3.  Homestead.  "Homestead" means the owner-occupied principal dwelling owned by the taxpayer and up to 10 contiguous acres upon which it is located. If the homestead is located in a multi-unit building, the homestead is the portion of the building actually used as the principal dwelling and its percentage of the value of the common elements and of the value of the tax lot upon which it is built. The percentage is the value of the unit consisting of the homestead compared to the total value of the building exclusive of the common elements, if any. "Homestead" includes the taxpayer-occupied principal dwelling and up to 10 contiguous acres upon which it is located that is held in a revocable living trust for the benefit of the taxpayer.   [PL 2021, c. 483, Pt. AA, §3 (AMD).] 3-A.  Liquid asset.  "Liquid asset" means something of value available to an individual that can be converted to cash in 3 months or less and includes:   A. Bank accounts;   [PL 2021, c. 483, Pt. AA, §4 (NEW).]B. Certificates of deposit;   [PL 2021, c. 483, Pt. AA, §4 (NEW).]C. Money market and mutual funds;   [PL 2021, c. 483, Pt. AA, §4 (NEW).]D. Life insurance policies;   [PL 2021, c. 483, Pt. AA, §4 (NEW).]E. Stocks and bonds; and   [PL 2021, c. 483, Pt. AA, §4 (NEW).]F. Lump-sum payments and inheritances.   [PL 2021, c. 483, Pt. AA, §4 (NEW).][PL 2021, c. 483, Pt. AA, §4 (NEW).] 3-B.  Municipality.  "Municipality" means a city, town, plantation or the unorganized territory.   [PL 2021, c. 483, Pt. AA, §5 (NEW).] 4.  Tax-deferred property.  "Tax-deferred property" means the property upon which taxes are deferred under this chapter.   [PL 1989, c. 534, Pt. C, §1 (NEW).] 5.  Taxes.  "Taxes" or "property taxes" means ad valorem taxes, assessments, fees and charges entered on the assessment and tax roll.   [PL 1989, c. 534, Pt. C, §1 (NEW).] 6.  Taxpayer.  "Taxpayer" means an individual who has filed a claim for deferral under this chapter or individuals who have jointly filed a claim for deferral under this chapter.   [PL 1989, c. 534, Pt. C, §1 (NEW).] SECTION HISTORY PL 1989, c. 534, §C1 (NEW). PL 1989, c. 713, §1 (AMD). PL 1997, c. 526, §14 (AMD). PL 2021, c. 483, Pt. AA, §§2-5 (AMD).
36 ME Rev Stat § 6252 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES|36 §6252. Property entitled to deferral

 §6252. Property entitled to deferral In order to qualify for tax deferral under this chapter, the property must meet all of the following requirements when the claim is filed and thereafter as long as the payment of taxes by the taxpayer is deferred.   [PL 1989, c. 534, Pt. C, §1 (NEW).]1.  Claimant's homestead.  The property must be the homestead of the individual or individuals who file the claim for deferral, except for an individual required to be absent from the homestead by reason of health.   [PL 1989, c. 534, Pt. C, §1 (NEW).] 2.  Fee simple estate.  The individual claiming a deferral must, solely or together with the individual's spouse, own the fee simple estate or be purchasing the fee simple estate under a recorded instrument of sale, or 2 or more individuals must together own or be purchasing the fee simple estate with rights of survivorship under a recorded instrument of sale if all owners live in the homestead.   [PL 2021, c. 483, Pt. AA, §7 (AMD).] 3.  No prohibitions.  There must be no prohibition to the deferral of property taxes contained in any provision of federal law, rule or regulation applicable to a mortgage, trust deed, land sale contract or conditional sale contract for which the homestead is security.   [PL 1989, c. 534, Pt. C, §1 (NEW).] 4.  No duplicate deferral.  The property is not receiving a deferral of taxes under chapter 908‑A.   [PL 2021, c. 483, Pt. AA, §8 (NEW).] 5.  No municipal lien.  The property does not have an existing municipal lien against it.   [PL 2021, c. 483, Pt. AA, §9 (NEW).] SECTION HISTORY PL 1989, c. 534, §C1 (NEW). PL 2021, c. 483, Pt. AA, §§7-9 (AMD).
36 ME Rev Stat § 6253 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES|36 §6253. Claim forms; contents

 §6253. Claim forms; contents 1.  Administration.  A taxpayer's claim for deferral under this chapter must be in writing on a form supplied by the bureau and must:   A. Describe the homestead;   [PL 1989, c. 534, Pt. C, §1 (NEW).]B. Provide information establishing the eligibility for the deferral under this chapter, including information that establishes that the liquid assets and the income, as defined in section 5219‑KK, subsection 1, paragraph D, are less than the limits set by section 6251, subsection 1 for the calendar year immediately preceding the calendar year in which the claim is filed; and   [PL 2021, c. 483, Pt. AA, §10 (AMD).]C. Contain any information required by the bureau to show that the requirements of section 6252 have been met.   [PL 2021, c. 483, Pt. AA, §10 (AMD).][PL 2021, c. 483, Pt. AA, §10 (AMD).] 2.  Statement verification.  The claim must contain a statement verified by a written declaration of the taxpayer making the claim that the statements contained in the claim are true.   [PL 2021, c. 483, Pt. AA, §10 (AMD).] SECTION HISTORY PL 1989, c. 534, §C1 (NEW). PL 2021, c. 483, Pt. AA, §10 (AMD).
36 ME Rev Stat § 6255 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES|36 §6255. Listing of tax-deferred property; interest accrual

 §6255. Listing of tax-deferred property; interest accrual 1.  Tax-deferred property list.  If eligibility for deferral of homestead property is established as provided in this chapter, the bureau shall notify the municipal assessor and the municipal assessor shall show on the current ad valorem assessment and tax roll which property is tax-deferred property by an entry clearly designating that property as tax-deferred property.   [PL 1989, c. 534, Pt. C, §1 (NEW).] 2.  Tax statement.  When requested by the bureau, the municipal tax collector shall send to the bureau as soon as the taxes are extended upon the roll the tax statement for each tax-deferred property.   [PL 1989, c. 534, Pt. C, §1 (NEW).] 3.  Interest.  Interest accrues on the actual amount of payments advanced to the municipality for the tax-deferred property pursuant to section 186 reduced by one percentage point.   [PL 2021, c. 483, Pt. AA, §13 (AMD).] SECTION HISTORY PL 1989, c. 534, §C1 (NEW). PL 2021, c. 483, Pt. AA, §13 (AMD).
36 ME Rev Stat § 6256 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES|36 §6256. Recording liens in county; recording constitutes notice of state lien

 §6256. Recording liens in county; recording constitutes notice of state lien 1.  Recording of liens.  For each municipality in which there is tax-deferred property, the bureau shall cause to be recorded in the mortgage records of the county, a list of tax-deferred properties of that municipality. The list must contain a description of the property as listed in the municipal valuation together with the name of the owner listed on the valuation. The list must be corrected annually to reflect the addition or deletion of deferred properties as well as partial payments received.   [PL 1989, c. 534, Pt. C, §1 (NEW); PL 1989, c. 713, §5 (AMD).] 2.  Notice of recording.  The recording of the tax-deferred properties under subsection 1 is notice that the bureau claims a lien against those properties in the amount of the deferred taxes plus interest together with any fees paid to the county register of deeds in connection with the recording, release or satisfaction of the lien, even though the amount of taxes, interest or fees is not listed.   [PL 1989, c. 534, Pt. C, §1 (NEW); PL 1989, c. 713, §5 (AMD).] SECTION HISTORY PL 1989, c. 534, §C1 (NEW). PL 1989, c. 713, §5 (AMD).
36 ME Rev Stat § 6257 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES|36 §6257. Payment of amount equivalent to deferred taxes by the State

 §6257. Payment of amount equivalent to deferred taxes by the State 1.  Payment of deferred taxes.  Within 30 days of the receipt of information from a municipal tax collector concerning the amount of deferred property taxes in the respective municipality, the State Tax Assessor shall certify that amount to the Treasurer of State who shall make payment to the municipality on or before the 15th day of the following month. Payments made for deferred property taxes in the unorganized territory must be made to the Unorganized Territory Education and Services Fund established in section 1605.   [PL 2021, c. 483, Pt. AA, §14 (AMD).] 1-A.  Prorated payment of deferred taxes.   [PL 2021, c. 483, Pt. AA, §14 (RP).] 1-B.  Reimbursement to taxpayers.   [PL 2021, c. 483, Pt. AA, §14 (RP).] 2.  Accounts maintained.  The bureau shall maintain accounts for each deferred property.   [PL 2021, c. 483, Pt. AA, §14 (AMD).] SECTION HISTORY PL 1989, c. 534, §C1 (NEW). PL 1989, c. 713, §6 (AMD). PL 1991, c. 528, §DD1 (AMD). PL 1991, c. 528, §RRR (AFF). PL 1991, c. 591, §DD1 (AMD). PL 1991, c. 622, §CC1 (AMD). PL 2021, c. 483, Pt. AA, §14 (AMD).
36 ME Rev Stat § 6258 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES|36 §6258. Annual notice to taxpayer

 §6258. Annual notice to taxpayer 1.  Annual deferral notice.  On or before December 15th of each year, the bureau shall send a notice to each taxpayer who has claimed deferral of property taxes for the current tax year. The notice must:   A. Inform the taxpayer that the property taxes have been deferred in the current year;   [PL 1989, c. 534, Pt. C, §1 (NEW).]B. Show the total amount of deferred taxes remaining unpaid since initial application for deferral and the interest accruing therein to November 15th of the current year;   [PL 1989, c. 534, Pt. C, §1 (NEW).]C. Inform the taxpayer that voluntary payment of the deferred taxes may be made at any time to the bureau; and   [PL 1989, c. 534, Pt. C, §1 (NEW).]D. Contain any other information that the bureau considers necessary to facilitate administration of the homestead deferral program including, but not limited to, the right of the taxpayer to submit any amount of money to reduce the total amount of the deferred taxes and interest and the right of the taxpayer to withdraw from the deferral of future property taxes under this chapter by notifying the bureau by any method that the bureau may prescribe.   [PL 2021, c. 483, Pt. AA, §15 (AMD).][PL 2021, c. 483, Pt. AA, §15 (AMD).] 2.  Notice mailed.  The bureau shall give the notice required under subsection 1 by mail sent to the residence address of the taxpayer as shown in the claim for deferral or as otherwise determined by the bureau to be the correct address of the taxpayer.   [PL 1989, c. 534, Pt. C, §1 (NEW).] SECTION HISTORY PL 1989, c. 534, §C1 (NEW). PL 1989, c. 713, §7 (AMD). PL 2021, c. 483, Pt. AA, §15 (AMD).
36 ME Rev Stat § 6259 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES|36 §6259. Events requiring payment of deferred tax and interest

 §6259. Events requiring payment of deferred tax and interest Subject to section 6261, all deferred property taxes, including accrued interest, become payable as provided in section 6260 when:   [PL 1989, c. 534, Pt. C, §1 (NEW).]1.  Death of claimant.  The taxpayer who claimed deferment of collection of property taxes on the homestead dies or, if there was more than one claimant, the survivor of the taxpayers who originally claimed deferment of collection of property taxes under section 6251 dies;   [PL 1989, c. 534, Pt. C, §1 (NEW).] 2.  Sale of property.  The property with respect to which deferment of collection of taxes is claimed is sold, a contract to sell is entered into, or some person other than the taxpayer who claimed the deferment becomes the owner of the property;   [PL 1989, c. 534, Pt. C, §1 (NEW).] 3.  Claimant moves.  The tax-deferred property is no longer the homestead of the taxpayer who claimed the deferral, except in the case of a taxpayer required to be absent from that tax-deferred property by reason of health; or   [PL 1989, c. 534, Pt. C, §1 (NEW).] 4.  Removal of home.  The tax-deferred property, a mobile or floating home, is moved out of the State.   [PL 1989, c. 534, Pt. C, §1 (NEW).] SECTION HISTORY PL 1989, c. 534, §C1 (NEW).
36 ME Rev Stat § 6260 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES|36 §6260. Time for payments; delinquencies

 §6260. Time for payments; delinquencies Whenever any of the circumstances listed in section 6259 occurs:   [PL 1989, c. 534, Pt. C, §1 (NEW).]1.  Continuation of assessment year.  The deferral of taxes for the assessment year in which the circumstance occurs shall continue for that assessment year;   [PL 1989, c. 534, Pt. C, §1 (NEW).] 2.  Deferred property taxes due.  The amounts of deferred property taxes, including accrued interest, for all years are due and payable to the bureau April 30th of the year following the calendar year in which the circumstance occurs, except as provided in subsection 3 and section 6261;   [PL 1991, c. 846, §38 (AMD).] 3.  Out-of-state move.  Notwithstanding the provisions of subsection 2 and section 6263, when the circumstance listed in section 6259, subsection 4, occurs, the amount of deferred taxes shall be due and payable 5 days before the date of removal of the property from the State; and   [PL 1989, c. 534, Pt. C, §1 (NEW).] 4.  Delinquency.  If the amounts falling due as provided in this section are not paid on the indicated due date or as extended under section 6263, those amounts shall be deemed delinquent as of that date and the property shall be subject to foreclosure as provided in section 6254.   [PL 1989, c. 534, Pt. C, §1 (NEW).] SECTION HISTORY PL 1989, c. 534, §C1 (NEW). PL 1991, c. 846, §38 (AMD).
36 ME Rev Stat § 6261 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES|36 §6261. Election by spouse to continue tax deferral

 §6261. Election by spouse to continue tax deferral 1.  Continuation by spouse.  When one of the circumstances listed in section 6259, subsections 1 to 3 occurs, the spouse who did not or was not eligible to file a claim jointly with the taxpayer may continue the property in its deferred tax status by filing a claim within the time and in the manner provided under section 6251 if:   A. The spouse of the taxpayer is or will be 65 years of age or older not later than 6 months from the day the circumstance listed in section 6259, subsections 1 to 3 occurs; and   [PL 1989, c. 534, Pt. C, §1 (NEW).]B. The property is the homestead of the spouse of the taxpayer and meets the requirements of section 6252, subsection 2.   [PL 1989, c. 534, Pt. C, §1 (NEW).][PL 1989, c. 534, Pt. C, §1 (NEW).] 2.  Continuation of deferral by spouse.  A spouse who does not meet the age requirements of subsection 1, paragraph A or the disability requirement of section 6251, subsection 1, paragraph A, but is otherwise qualified to continue the property in its tax-deferred status under subsection 1 may continue the deferral of property taxes deferred for previous years by filing a claim within the time and in the manner provided under section 6251. If a spouse eligible for and continuing the deferral of taxes previously deferred under this subsection becomes 65 years of age or meets the disability requirement of section 6251, subsection 1, paragraph A prior to April 1st of any year, the spouse may elect to continue the deferral of previous years' taxes deferred under this subsection and may elect to defer the current assessment year's taxes on the homestead by filing a claim within the time and in the manner provided under section 6251. Thereafter, payment of the taxes levied on the homestead and deferred under this subsection and payment of taxes levied on the homestead in the current assessment year and in future years may be deferred in the manner provided in and subject to this chapter.   [PL 2021, c. 483, Pt. AA, §16 (AMD).] 3.  Filing extension.  Notwithstanding that section 6251 requires that a claim be filed no later than April 1st, if the bureau determines that good and sufficient cause exists for the failure of a spouse to file a claim under this section on or before April 1st, the claim may be filed within 90 days after notice of taxes due and payable under section 6260 is mailed or delivered by the department to the taxpayer or spouse.   [PL 1989, c. 534, Pt. C, §1 (NEW).] SECTION HISTORY PL 1989, c. 534, §C1 (NEW). PL 2021, c. 483, Pt. AA, §16 (AMD).
36 ME Rev Stat § 6262 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES|36 §6262. Voluntary payment of deferred tax and interest

 §6262. Voluntary payment of deferred tax and interest 1.  Payments.  All payments of deferred taxes shall be made to the bureau.   [PL 1989, c. 534, Pt. C, §1 (NEW).] 2.  Taxes and interest.  Subject to subsection 3, all or part of the deferred taxes and accrued interest may at any time be paid to the bureau by:   A. The taxpayer or the spouse of the taxpayer;   [PL 2021, c. 483, Pt. AA, §17 (AMD).]B. The next of kin of the taxpayer, heir at law of the taxpayer, child of the taxpayer or any person having or claiming a legal or equitable interest in the property; or   [PL 2021, c. 483, Pt. AA, §17 (AMD).]C. Any other person or organization making a payment as a gift to the taxpayer.   [PL 2021, c. 483, Pt. AA, §17 (NEW).][PL 2021, c. 483, Pt. AA, §17 (AMD).] 3.  Notice of payment.  A person listed in subsection 2, paragraph B or C may make the payments only if no objection is made by the taxpayer within 30 days after the bureau deposits in the mail notice to the taxpayer of the fact that the payment has been tendered.   [PL 2021, c. 483, Pt. AA, §18 (AMD).] 4.  Payment application.  Any payment made under this section shall be applied first against accrued interest and any remainder against the deferred taxes. This payment does not affect the deferred-tax status of the property. Unless otherwise provided by law, this payment does not give the person paying the taxes any interest in the property or any claim against the estate, in the absence of a valid agreement to the contrary.   [PL 1989, c. 534, Pt. C, §1 (NEW).] 5.  Lien discharge.  When the deferred taxes and accrued interest are paid in full and the property is no longer subject to deferral, the bureau shall prepare and record in the county in which the property is located a lien discharge.   [PL 1989, c. 534, Pt. C, §1 (NEW).] SECTION HISTORY PL 1989, c. 534, §C1 (NEW). PL 2021, c. 483, Pt. AA, §§17, 18 (AMD).
36 ME Rev Stat § 6263 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES|36 §6263. Extension of time for payment upon death of claimant or spouse

 §6263. Extension of time for payment upon death of claimant or spouse 1.  Payment extension.  If the taxpayer who claimed homestead property tax deferral dies, or if a spouse who continued the deferral under section 6261 dies, the bureau may extend the time for payment of the deferred taxes and interest accruing with respect to the taxes becoming due and payable under section 6260, subsection 2, if:   A. The homestead property becomes property of an individual or individuals:   (1) By inheritance or devise; or   (2) If the individual or individuals are heirs or devisees in the course of settlement of the estate;   [PL 1989, c. 534, Pt. C, §1 (NEW).]B. An individual or individuals commence occupancy of the property as a principal residence on or before August 15th of the calendar year following the calendar year of death; or   [PL 1989, c. 534, Pt. C, §1 (NEW).]C. An individual or individuals make application to the bureau for an extension of time for payment of the deferred taxes and interest prior to August 15th of the calendar year following the calendar year of death.   [PL 1989, c. 534, Pt. C, §1 (NEW).][PL 1989, c. 534, Pt. C, §1 (NEW).] 2.  Extension terms.  Subject to paragraph B, an extension granted under this section shall be for a period not to exceed 5 years after August 15th of the calendar year following the calendar year of death. The terms and conditions under which the extension is granted shall be in accordance with a written agreement entered into by the bureau and the individual or individuals.   An extension granted under this section shall terminate immediately if:   A. The homestead property is sold or otherwise transferred by any party to the extension agreement;   [PL 1989, c. 534, Pt. C, §1 (NEW).]B. All of the heirs or devisees who are parties to the extension agreement cease to occupy the property as a principal residence; or   [PL 1989, c. 534, Pt. C, §1 (NEW).]C. The homestead property, a mobile or floating home is moved out of the State.   [PL 1989, c. 534, Pt. C, §1 (NEW).][PL 1989, c. 534, Pt. C, §1 (NEW).] 3.  Accrued interest.  During the period of extension, and until paid, the deferred taxes shall continue to accrue interest in the same manner and at the same rate as provided under section 6255, subsection 3. No interest may accrue upon interest.   [PL 1989, c. 534, Pt. C, §1 (NEW).] SECTION HISTORY PL 1989, c. 534, §C1 (NEW).
36 ME Rev Stat § 6264 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES|36 §6264. Limitations

 §6264. Limitations Nothing in this chapter is intended to or may be construed to:   [PL 1989, c. 534, Pt. C, §1 (NEW).]1.  Foreclosure.  Prevent the collection, by foreclosure, of property taxes which become a lien against tax-deferred property;   [PL 1989, c. 534, Pt. C, §1 (NEW).] 2.  Benefited property.   [PL 1989, c. 534, Pt. C, §1 (NEW); PL 1989, c. 713, §8 (RP).] 3.  Land provisions.  Affect any provision of any mortgage, or other instrument relating to land, requiring a person to pay property taxes.   [PL 1989, c. 534, Pt. C, §1 (NEW).] SECTION HISTORY PL 1989, c. 534, §C1 (NEW). PL 1989, c. 713, §8 (AMD).