LD 124
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Page 1 of 2 An Act to Allow for a Prorated Application of Property Tax Exemptions for Chari... LD 124 Title Page
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LR 166
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qualified. Proof of entitlement must indicate the specific basis
upon which exemption is claimed. If exemption is claimed for a
portion of property under subsection 1, paragraph A or B, proof of
entitlement must include details of the occupancy or use of the
entire property and such further data as the assessors may require
in order to prorate the assessed value of the entire property
between the exempt portion and the nonexempt portion.

 
Sec. 4. Application. This Act applies to tax years beginning on or
after April 1, 2002.

 
SUMMARY

 
The Supreme Court of Maine ruled in City of Lewiston v.
Marcotte Congregate Housing, Inc., 673 A.2d 209 (Me. 1996) that
charitable and benevolent institutions must use the entirety of a
parcel of land for their own purposes in order to obtain a
property tax exemption. This bill revises the law to conform to
what had been the practice in many jurisdictions prior to the
Marcotte decision, which is to allow the property tax exemption
on a prorated basis for those portions of property used for the
purposes of a charitable or benevolent institution or a literary
or scientific institution.


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