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-.01 - Claimant

Current through 2024-29, July 17, 2024
A.
Generally.
A claimant must
				have been domiciled in Maine and owned or otherwise maintained a homestead in
				Maine during the entire calendar year for which relief is requested under the
				Maine Residents Property Tax Program. In addition, a claimant must have
				occupied the homestead for at least six (6) months during that year, and,
				except for a homestead held in a revocable trust or under a legally binding
				agreement that allows the owner to transfer title to the property but continue
				to occupy the dwelling as a home, must have been personally responsible for the
				payment to the municipality or other taxing authority of property tax on the
				homestead or for the payment to the lessor of rent on the homestead. The legal
				guardian or attorney in fact of a claimant may file a claim on behalf of the
				claimant.
B.
Death of
				Claimant.
The right to file a claim does not survive the claimant's
				death. If a valid claim was filed prior to death, reimbursements made after the
				death of the claimant will be made to the claimant's spouse, or if no spouse,
				will be divided equally among surviving members of the household. If the
				claimant was the only member of the household, reimbursement may be made to the
				claimant's personal representative. If a personal representative is not
				appointed within two (2) years of the filing of the claim, the amount of the
				claim escheats to the State.
C.
Unmarried individuals.
If a homestead is occupied by two or more
				unmarried individuals, none of whom is a dependent of another, and all of whom
				meet the qualifications of a claimant, each must file a separate application as
				if living alone. Each must list his or her income and claim his or her share of
				the total tax assessed or rent paid.
D.
Marital status.
If a married
				couple was living together in the same homestead on the last day of the claim
				year, only one application can be filed. The claimant may be either the husband
				or the wife, but there may be only one claimant per household. If the spouses
				are living apart and thereby do not occupy the same homestead on the last day
				of the claim year and filed Maine income tax returns as married filing
				separate, separate applications may be filed containing the claimant's and
				dependents' household income (excluding the spouse's income) and claiming the
				property tax or rent on the separate homestead. However, if the spouses file a
				joint Maine income tax return, only one application can be filed. On this
				application, they must include their combined household income and can claim
				the tax or rent on only one of the homesteads as if they were living
				together.
E.
One spouse a
				resident, the other a nonresident.
If the homestead is jointly owned by
				the spouses, the spouse who is the Maine resident is the claimant. The claimant
				must include the income of both spouses on the application and claim the total
				property tax assessed or rent paid on the Maine homestead.
F.
Spouse confined to a nursing home.
If a husband and wife own a homestead jointly and one spouse is a
				patient in a nursing home, the application must include the income of both
				spouses and claim the total property tax assessed or rent paid on the homestead
				only.
G.
Dependent.
A
				dependent is a person who is claimed (or could be claimed) as a dependent on
				another person's income tax return. A dependent does not qualify as a
				claimant.
H.
Ownership of
				homestead as heirs or devisees.
To qualify as a claimant, an heir or
				devisee must document his or her ownership of the homestead for the entire year
				for which a claim is filed, occupy the homestead for at least six months of the
				year for which a claim is filed, and otherwise qualify to be the claimant. A
				copy of a will listing all the devisees to the property is one example of
				acceptable documentation of ownership. If more than one heir or devisee has an
				ownership interest in the property (even if merely beneficial), a written
				statement is required from all other heirs or devisees stating that they did
				not occupy the homestead or, if occupancy was shared, must include information
				related to the actual percentage of occupancy claimed for purposes of their own
				application for refund.