Code of Maine Rules › 18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES › 125 - BUREAU OF REVENUE SERVICES › Chapter 901 - MAINE RESIDENTS PROPERTY TAX PROGRAM › Section 125-901-.02 - Homestead

Current through 2024-29, July 17, 2024
A.
Generally.
"Homestead" means
				the dwelling owned or rented by the claimant or held in a revocable living
				trust for the benefit of the claimant and occupied by the claimant and the
				claimant's dependents as a home. The homestead may consist of a part of a
				multidwelling or multipurpose building and up to 10 acres of contiguous land.
				Separate parcels of land are considered contiguous if separated solely by a
				road, or public or private right of way. "Dwelling" means an individual house,
				apartment, duplex unit, co-op unit, condominium unit, mobile home, or mobile
				home pad. "Owned" includes possession by a purchaser under a land contract and
				one or more joint tenants or tenants-in-common and possession under a legally
				binding agreement that allows the owner of the dwelling to transfer title to
				the property but continue to occupy the dwelling as a home until some future
				event stated in the agreement.
B.
Ownership of homestead.
Ownership of a homestead may be by fee, by
				life tenancy, by bond for a deed, as mortgagee, or any other similar possessory
				interest provided that the owner is personally responsible to the municipality
				or taxing authority for the property tax for which a refund is
				claimed.
C.
Room and Board.
A homestead does not include room and board when amounts paid for food,
				personal care, laundry, or similar items or services are not distinguishable
				from amounts paid for the right to occupy a homestead. A homestead also does
				not include a nursing home or a room in another person's private
				home.
D.
Seasonal Dwelling
				Occupied as a Home.
Generally, a claimant who has more than one home or
				apartment at the same time during the year must base a claim on the claimant's
				primary homestead. For example, an applicant owns a seasonal house which he or
				she occupies as a home for part of the year. During the remainder of the year,
				the claimant rents and occupies an apartment. Both the house and the apartment
				are in Maine. The claim must be based on a prorated share of the tax on the
				seasonal home and the rent paid for the apartment during occupancy. The
				prorated tax amount is based on the time the claimant occupies the seasonal
				home divided by the period of ownership.
E.
Congregate Housing.
Congregate housing generally allows individuals to live independently.
				However, the rent amount usually includes heat, utilities, housekeeping
				services, transportation, and use of common areas. In addition, meals are
				available in a central dining room for an additional charge. An individual
				living in congregate housing may qualify as a claimant (if otherwise eligible)
				based on the amount of rent paid for the right to occupy the apartment. The
				remainder of the monthly rent amount that covers heat, utilities, services,
				meals, or similar items must be excluded from the rent claimed on the
				application.
F.
Occupying the
				homestead.
A claimant must have occupied his or her homestead for at
				least six months during the claim year in order to be eligible for a refund. A
				claimant is considered to have occupied the homestead during a temporary
				absence due to exigent circumstances such as illness, hospitalization, and
				military deployment, provided that the claimant does not rent the homestead to
				another person during the period of temporary absence.
G.
Maintaining the homestead.
A
				claimant must have owned or rented (as a lessee) one or more homesteads in
				Maine for all 12 months during the year for which relief is requested. A
				homestead is not maintained during any period in which the owner or lessee
				leases or sub-leases the dwelling to another person.