USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 907. MAINE RESIDENTS PROPERTY TAX PROGRAM (HEADING. PL 1989, c. 534, Pt. A, @1 (rpr))
Title 36 - §6201-A. Short title

Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM (HEADING: PL 1989, c. 534, Pt. A, @1 (rpr))

§6201-A. Short title

This chapter shall be known and may be cited as the "Maine Residents Property Tax Program." [1989, c. 534, Pt. A, §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 - §6202. Claim is personal

Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM (HEADING: PL 1989, c. 534, Pt. A, @1 (rpr))

§6202. Claim is personal

The right to file a claim under this chapter is personal to the claimant and does not survive the claimant's death, but the right may be exercised on behalf of a claimant by the claimant's legal guardian or attorney-in-fact. If a claimant dies after having filed a timely claim, the amount thereof must be disbursed to another member of the household as determined by the State Tax Assessor. [1993, c. 395, §30 (amd).] div>
If the claimant was the only member of a household, the claim may be paid to the claimant's personal representative, but if one is not appointed within 2 years of the filing of the claim, the amount of the claim escheats to the State. [1993, c. 395, §30 (amd).]
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 - §6203-A. Procedure for reimbursement

Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM (HEADING: PL 1989, c. 534, Pt. A, @1 (rpr))

§6203-A. Procedure for reimbursement

At least monthly on or before the last day of the month, the State Tax Assessor shall determine the benefit for each claimant under this chapter and certify the amount to the State Controller to be transferred to the so-called circuit breaker reserve established, maintained and administered by the State Controller from General Fund undedicated revenue within the individual income tax category. At least monthly, the assessor shall pay the certified amounts to each approved applicant qualifying for the benefit under this chapter. Interest may not be allowed on any payment made to a claimant pursuant to this chapter. [2003, c. 673, Pt. BB, §2 (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 - §6203. Claim to be paid from General Fund (REPEALED)

Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM (HEADING: PL 1989, c. 534, Pt. A, @1 (rpr))

§6203. Claim to be paid from General Fund (REPEALED)


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 - §6204. Filing date

Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM (HEADING: PL 1989, c. 534, Pt. A, @1 (rpr))

§6204. Filing date

A claim may not be paid unless the claim is filed with the Bureau of Revenue Services on or after August 1st and on or before the following May 31st. [2005, c. 2, Pt. E, §3 (amd); §§7, 8 (aff).]
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 - §6205. One claim per household

Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM (HEADING: PL 1989, c. 534, Pt. A, @1 (rpr))

§6205. One claim per household

Only one claimant per household or homestead per year shall be entitled to relief under this chapter. [1987, c. 516, § § 3 and 6 (new) (eff. 7188).]
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 - §6206. Income limitations for elderly households

Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM (HEADING: PL 1989, c. 534, Pt. A, @1 (rpr))

§6206. Income limitations for elderly households

A claimant representing an elderly household shall qualify for the following benefits subject to the following income limitations. [1987, c. 516, § § 3, 6 (new) (eff. 7188).]

1. Single-member elderly households. For single-member elderly households, the benefit shall be calculated as follows: If household income The benefit equals: equals: $ 0 to $6,800 100% of the benefit base up to a maximum of $400 $6,801 to $7,000 75% of the benefit base up to a maximum of $300 $7,001 to $7,200 50% of the benefit base up to a maximum of $200 $7,201 to $7,400 25% of the benefit base up to a maximum of $100 [1987, c. 516, § § 3, 6 (new) (eff. 7188).]


2. Elderly households with 2 or more members. For elderly households with 2 or more members, the benefit shall be calculated as follows: If household income The benefit equals: equals: $ 0 to $8,100 100% of the benefit base up to a maximum of $400 $8,101 to $8,500 75% of the benefit base up to a maximum of $300 $8,501 to $8,800 50% of the benefit base up to a maximum of $200 $8,801 to $9,200 25% of the benefit base up to a maximum of $100 [1987, c. 516, § § 3, 6 (new) (eff. 7188).]


3. Minimum benefit. No claim of less than $5 may be granted. [1987, c. 516, § § 3, 6 (new) (eff. 7188).]

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 - §6207. Income limitations for nonelderly households

Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM (HEADING: PL 1989, c. 534, Pt. A, @1 (rpr))

§6207. Income limitations for nonelderly households

A claimant representing a nonelderly household qualifies for the following benefits subject to the following income limitations. [1997, c. 557, Pt. A, §3 (amd); Pt. G, §1 (aff).]

1. Benefit calculation. For claimants representing a nonelderly household, the benefit is calculated as follows:



A. [1989, c. 534, Pt. A, §6 (new); c. 878, Pt. B, §36 (rp).]




A-1. Fifty percent of that portion of the benefit base that exceeds 4% but does not exceed 8% of income plus 100% of that portion of the benefit base that exceeds 8% of income to a maximum payment of $2,000. [2005, c. 2, Pt. E, §4 (amd); §§7,8 (aff).]

[2005, c. 2, Pt. E, §4 (amd); §§7,8 (aff).]


2. Income eligibility. [2005, c. 2, Pt. E, §5 (rp); §§7, 8 (aff).]


3. Subsidized housing; special needs payment. A claim may not be granted under this section to claimants:



A. Whose housing costs for the year for which relief is requested were subsidized by government programs that limit housing costs to a percentage of household income, except that the exclusion provided by this paragraph does not apply to persons receiving social security disability or supplemental security income disability benefits. [1999, c. 494, §1 (amd).]




B. [1997, c. 557, Pt. A, §3 (rp); Pt. G, §1 (aff); c. 683, Pt. B, §24 (rp).]

[1999, c. 494, §1 (amd).]


4. Minimum benefit. A claim of less than $10 may not be granted. [1997, c. 557, Pt. A, §3 (amd); Pt. G, §1 (aff).]

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 - §6208. Elderly option

Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM (HEADING: PL 1989, c. 534, Pt. A, @1 (rpr))

§6208. Elderly option

If a claimant representing an elderly household would qualify for a larger benefit under section 6207 than he would receive under section 6206, then that claimant may choose to receive the benefit calculated under section 6207. [1987, c. 516, § § 3, 6 (new) (eff. 7188).]
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 - §6209. Annual adjustment

Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM (HEADING: PL 1989, c. 534, Pt. A, @1 (rpr))

§6209. Annual adjustment

1. Household limitation adjustment. The State Tax Assessor shall determine annually the household income eligibility adjustment factor. That factor must be multiplied by the applicable income limitations in section 6206, as previously adjusted according to this subsection, for the year prior to that for which relief is requested. The result must be rounded to the nearest $100 and applies to the year for which relief is requested corresponding to the year on which the annualized cost of living adjustments were based. [2005, c. 2, Pt. E, §6 (amd); §§7, 8 (aff).]


2. Benefit base maximum adjustment. Beginning March 1, 2006, the State Tax Assessor shall annually multiply the household income eligibility adjustment factor by the maximum benefit base amounts specified in section 6201, subsection 1, as previously adjusted. The result must be rounded to the nearest $50 and applies to the application period beginning the next August 1st. [2005, c. 2, Pt. E, §6 (new); §§7, 8 (aff).]

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 - §6210. Administration

Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM (HEADING: PL 1989, c. 534, Pt. A, @1 (rpr))

§6210. Administration

The State Tax Assessor shall make available suitable forms with instructions for claimants. The claim must be in the form prescribed by the assessor and must be signed by the claimant. [2005, c. 218, §59 (amd).] div>
The assessor shall include a checkoff to request an application for the Maine Residents Property Tax Program on the individual income tax form. The assessor shall also provide a paperless option for filing an application for the Maine Residents Property Tax Program. [2005, c. 218, §59 (amd).]
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 - §6211. Audit of claim

Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM (HEADING: PL 1989, c. 534, Pt. A, @1 (rpr))

§6211. Audit of claim

If, on the audit of any claim filed under this chapter, the State Tax Assessor determines the amount to have been incorrectly determined, the assessor shall redetermine the claim and shall notify the claimant of the redetermination and the reasons for it. The redetermination is reviewable in accordance with section 151. If the claim has been paid, the amount paid in excess of that legally due is subject to interest at the rate determined pursuant to section 186. The assessor may credit a benefit payable to a claimant under this chapter against a liability of that claimant pursuant to this section. [2005, c. 332, §27 (amd).]
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 - §6212. Denial of claim

Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM (HEADING: PL 1989, c. 534, Pt. A, @1 (rpr))

§6212. Denial of claim

1. Fraudulent claim. If the State Tax Assessor determines that a claim under this chapter is excessive and was filed with fraudulent intent, the claim must be disallowed in full. If the claim has been paid, the amount paid may be recovered by assessment, collection and enforcement in the manner provided in chapter 7. A person who, with fraudulent intent, files or prepares an excessive claim, assists in the preparation or filing of an excessive claim or supplies information in support of an excessive claim commits a Class E crime. [2005, c. 332, §28 (new).]


2. Negligent claim. If the State Tax Assessor determines that a claim under this chapter is excessive and was negligently prepared, the amount claimed in excess of that legally due plus 10% of the corrected claim must be disallowed. If the claim has been paid, the amount disallowed may be recovered by assessment, collection and enforcement in the manner provided in chapter 7. [2005, c. 332, §28 (new).]


3. Unpaid liability. A person who has an unpaid liability arising from this section and the spouse of that person are disqualified from receiving benefits under this chapter. [2005, c. 332, §28 (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 - §6213. Appeal

Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM (HEADING: PL 1989, c. 534, Pt. A, @1 (rpr))

§6213. Appeal

A denial in whole or in part of relief claimed under this chapter may be appealed in accordance with section 151 and the Maine Administrative Procedure Act. [1995, c. 639, §33 (amd).]
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 - §6214. Disallowance of certain claims

Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM (HEADING: PL 1989, c. 534, Pt. A, @1 (rpr))

§6214. Disallowance of certain claims

A claim shall be disallowed, if the State Tax Assessor finds that the claimant received title to his homestead primarily for the purpose of receiving benefits under this chapter. [1987, c. 516, § § 3, 6 (new) (eff. 7188).]
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 - §6215. Extension of time for filing claims

Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM (HEADING: PL 1989, c. 534, Pt. A, @1 (rpr))

§6215. Extension of time for filing claims

In case of sickness, absence or other disability, or if, in the judgment of the State Tax Assessor, good cause exists, the assessor may extend, for a period not to exceed 2 months, the time for filing a claim. A request for an extension may be submitted at any time during the 2-month extension period. [2005, c. 218, §60 (amd).]
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 - §6216. Protection from loss of benefits

Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM (HEADING: PL 1989, c. 534, Pt. A, @1 (rpr))

§6216. Protection from loss of benefits

It is the intent of the Legislature that any claim paid under this chapter shall supplement any benefits paid under aid to the aged, blind and disabled or any program which succeeds or supplants it. The Department of Health and Human Services shall take any such action as may be necessary to assure that recipients of aid to the aged, blind and disabled shall continue to receive as high a percentage of their current assistance as may be possible. To carry out this legislative directive, the department shall utilize all the state funds expected to be saved by a reduction in benefits of recipients of aid to the aged, blind and disabled resulting from this chapter to raise the standards of aid to the aged, blind and disabled at a total cost in state funds equivalent to the savings in state funds which would be expected as a result of this chapter. [1987, c. 516, §§3, 6 (new); 2003, c. 689, Pt. B, §6 (rev).] div>
Benefits received under this chapter may not be included as income for purposes of any state or municipally administered public benefit program but may be considered for purposes of determining eligibility for abatement under section 841, subsection 2. [1989, c. 614 (amd).] div>
These benefits do not duplicate and shall not reduce the amount of any individual's payment under the Temporary Assistance for Needy Families program because those payments are insufficient to meet the total amount of money determined to be needed for housing in accordance with the state standard of need under that program. [1987, c. 516, §§3, 6 (new); 1997, c. 530, Pt. A, §34 (amd).]
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 - §6217. Sunset (REPEALED)

Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM (HEADING: PL 1989, c. 534, Pt. A, @1 (rpr))

§6217. Sunset (REPEALED)


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 - §6218. Readability; application; instructions

Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM (HEADING: PL 1989, c. 534, Pt. A, @1 (rpr))

§6218. Readability; application; instructions

The application form and instructions used by applicants for assistance under the Maine Residents Property Tax Program and its successor, if any, shall have a readability score, as determined by a recognized instrument for measuring adult literacy levels, equivalent to no higher than a 6th grade reading level. [1989, c. 534, Pt. A, §10 (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 - §6219. Outreach plan required

Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM (HEADING: PL 1989, c. 534, Pt. A, @1 (rpr))

§6219. Outreach plan required

The Bureau of Revenue Services shall develop and implement a plan of outreach to ensure that all eligible households are made aware of assistance available under the Maine Residents Property Tax Program and its successor, if any. [1989, c. 534, Pt. A, §10 (new); 1997, c. 526, §14 (amd).]
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 - §6220. Coordination required

Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM (HEADING: PL 1989, c. 534, Pt. A, @1 (rpr))

§6220. Coordination required

The bureau shall seek the advice and cooperation of the Bureau of Elder and Adult Services; the Bureau of Family Independence; the Bureau of Child and Family Services; advocates for elderly and low-income individuals; and other interested agencies and organizations in developing the application form and instruction booklet for the Maine Residents Property Tax Program and the outreach plan required by section 6219. [1997, c. 668, §40 (amd).]
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