USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 907-A. MUNICIPAL PROPERTY TAX ASSISTANCE (HEADING. PL 2005, c. 395, @4 (new))
Title 36 - §6231. Definitions
Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 907-A: MUNICIPAL PROPERTY TAX ASSISTANCE (HEADING: PL 2005, c. 395, @4 (new))
§6231. Definitions
For the purposes of this chapter, unless the context otherwise indicates, the terms used in this chapter have the same meaning
as in chapter 907.
[2005, c. 395, §4 (new).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §6232. Municipal authority
Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 907-A: MUNICIPAL PROPERTY TAX ASSISTANCE (HEADING: PL 2005, c. 395, @4 (new))
§6232. Municipal authority
The legislative body of a municipality may by ordinance adopt a program to provide benefits to persons with homesteads in
the municipality. A municipality may choose to restrict the program to persons who are at least 62 years of age.
[2005, c. 395, §4 (new).]
1. Conditions of program. A program adopted under this section must:
A. Require that the claimant has a homestead in the municipality;
[2005, c. 395, §4 (new).]
B. Provide benefits for both owners and renters of homesteads; and
[2005, c. 395, §4 (new).]
C. Calculate benefits in a way that provides greater benefits proportionally to claimants with lower incomes in relation to
their property taxes accrued or rent constituting property taxes accrued.
[2005, c. 395, §4 (new).]
[2005, c. 395, §4 (new).]
2. Relationship to state program. Benefits received under a program adopted by a municipality under this section are in addition to benefits provided under
chapter 907. A municipality may, but is not required to, provide that:
A. Benefits under the program are equal to a percentage of the benefits received by the claimant under chapter 907;
[2005, c. 395, §4 (new).]
B. The amount of benefits received under the program may not exceed 50% of property taxes or rent constituting property taxes
paid on a homestead; or
[2005, c. 395, §4 (new).]
C. The amount of benefits received under the program together with benefits received under chapter 907 may not exceed 60% of
property taxes or rent constituting property taxes paid on a homestead.
[2005, c. 395, §4 (new).]
[2005, c. 395, §4 (new).]
3. Repeal of program. A municipality that has adopted a program under this section may repeal it through the same procedure by which the program
was adopted.
[2005, c. 395, §4 (new).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
