LD 124
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LD 124 Title Page An Act to Allow for a Prorated Application of Property Tax Exemptions for Chari... Page 2 of 2
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LR 166
Item 1

 
Be it enacted by the People of the State of Maine as follows:

 
Sec. 1. 36 MRSA §652, sub-§1, ¶A, as amended by PL 1997, c. 668, §20,
is further amended to read:

 
A. The real estate and personal property or portions
thereof owned and occupied or used solely for their own
purposes by benevolent and charitable institutions
incorporated by this State. Such an institution may not be
deprived of the right of exemption by reason of the source
from which its funds are derived or by reason of limitation
in the classes of persons for whose benefit such funds are
applied.

 
For the purposes of this paragraph, "benevolent and
charitable institutions" include, but are not limited to,
nonprofit nursing homes and nonprofit boarding homes and
boarding care facilities licensed by the Department of Human
Services pursuant to Title 22, chapter 1665 or its
successor, nonprofit community mental health service
facilities licensed by the Commissioner of Mental Health,
Mental Retardation and Substance Abuse Services pursuant to
Title 34-B, chapter 3 and nonprofit child care centers
incorporated by this State as benevolent and charitable
institutions. For the purposes of this paragraph,
"nonprofit" means a facility exempt from taxation under
Section 501(c)(3) of the Code;

 
Sec. 2. 36 MRSA §652, sub-§1, ¶B, as amended by PL 1979, c. 467, §2,
is further amended to read:

 
B. The real estate and personal property or portions
thereof owned and occupied or used solely for their own
purposes by literary and scientific institutions. If any
building or part of a building is used primarily for
employee housing, that building, or that part of the
building used for employee housing, shall is not be exempt
from taxation.

 
Sec. 3. 36 MRSA §652, last ¶, as enacted by PL 1993, c. 422, §5, is
amended to read:

 
An organization or institution that desires to secure
exemption under this section shall make written application and
file written proof of entitlement for each parcel to be
considered on or before the first day of April in the year in
which the exemption is first requested with the assessors of the
municipality in which the property would otherwise be taxable.
If granted, the exemption continues in effect until the assessors
determine that the organization or institution is no longer


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