‘ Mandate preamble. This measure requires one or more local units of government to expand or modify activities so as to necessitate additional expenditures from local revenues but does not provide funding for at least 90% of those expenditures. Pursuant to the Constitution of Maine, Article IX, Section 21, 2/3 of all of the members elected to each House have determined it necessary to enact this measure.
Emergency preamble. Whereas, acts and resolves of the Legislature do not become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, this legislation requires beneficiaries of the Circuitbreaker Program to pay the property taxes for the property connected to the benefit they receive; and
Whereas, the next application period for the Circuitbreaker Program begins August 1, 2013; and
Whereas, Maine Revenue Services needs no less than 90 days before the application period begins in order to implement the program; and
Whereas, in the judgment of the Legislature, these facts create an emergency within the meaning of the Constitution of Maine and require the following legislation as immediately necessary for the preservation of the public peace, health and safety; now, therefore,
Sec. 1. 36 MRSA §191, sub-§2, ¶XX is enacted to read:
Sec. 2. 36 MRSA §906, as enacted by PL 1985, c. 653, is amended to read:
§ 906. Application of payments to unpaid taxes
The municipal officers of a municipality may, upon request of the municipal treasurer or the tax collector, require that any tax payment received from an individual as payment for any property tax be applied against outstanding or delinquent taxes due on that property in chronological order beginning with the oldest unpaid tax bill , except that payments received pursuant to section 6211-A must be applied only to the unpaid taxes for the year for which relief is requested under chapter 907 unless the taxpayer requests that the payment be applied to an older unpaid tax bill. Taxes may not be applied to a period for which an abatement request or appeal has not been resolved unless approved in writing by the taxpayer.
Sec. 3. 36 MRSA §6211-A is enacted to read:
§ 6211-A. Payment of benefit when property taxes unpaid
Sec. 4. 36 MRSA §6218, as enacted by PL 1989, c. 534, Pt. A, §10, is amended by adding at the end a new paragraph to read:
The application form must be designed to provide information to the assessor as to whether the property taxes accrued on the homestead for the year for which relief is requested have been paid in full at the time of application.
Sec. 5. Application. This Act applies to applications for benefits under the Maine Revised Statutes, Title 36, chapter 907 filed on or after August 1, 2013.
Sec. 6. Appropriations and allocations. The following appropriations and allocations are made.
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF
Revenue Services - Bureau of 0002
Initiative: Provides an ongoing General Fund appropriation to the Bureau of Revenue Services for one Tax Examiner position and related expenses, including computer programming, printing and postage.
|GENERAL FUND TOTAL||$78,733||$74,019|
Emergency clause. In view of the emergency cited in the preamble, this legislation takes effect when approved.’