PUBLIC LAWS
First Regular Session of the 122nd

PART E

     Sec. E-1. 36 MRSA §6201, sub-§1, as amended by PL 1993, c. 670, §9, is further amended to read:

     1. Benefit base. "Benefit base" means property taxes accrued or rent constituting property taxes accrued. In the case of a claimant paying both rent and property taxes for a homestead, benefit base means both property taxes accrued and rent constituting property taxes accrued. The benefit base may not exceed $3,000 for single-member households and $4,000 for households with 2 or more members.

     Sec. E-2. 36 MRSA §6201, sub-§11-A, as amended by PL 1999, c. 401, Pt. R, §1 and affected by §2, is further amended to read:

     11-A. Rent constituting property taxes accrued for nonelderly household. "Rent constituting property taxes accrued for nonelderly household" means 18% 20% of the gross rent actually paid in cash or its equivalent in any tax year by a claimant and the claimant's household solely for the right of occupancy of their Maine homestead in the tax year and which rent constitutes the basis, in the succeeding calendar year, of a claim for relief under this chapter by the claimant.

     Sec. E-3. 36 MRSA §6204, as amended by PL 2001, c. 396, §42, is further amended to read:

§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 December May 31st.

     Sec. E-4. 36 MRSA §6207, sub-§1, ¶A-1, as amended by PL 1997, c. 557, Pt. A, §3 and affected by Pt. G, §1, is further amended to read:

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 $1,000 $2,000.

     Sec. E-5. 36 MRSA §6207, sub-§2, as amended by PL 1997, c. 557, Pt. A, §3 and affected by Pt. G, §1, is repealed.

     Sec. E-6. 36 MRSA §6209, as amended by PL 1989, c. 508, §25, is further amended to read:

§6209. Annual adjustment

     1. Household limitation adjustment. Beginning March 1, 1989, and annually thereafter, the The State Tax Assessor shall determine annually the household income eligibility adjustment factor. That factor shall must be multiplied by the applicable income limitations in section 6206, as previously adjusted according to this subsection, applicable for the year prior to that for which relief is requested. The result shall must be rounded to the nearest $100 and shall apply applies to the year for which relief is requested corresponding to the year on which the annualized cost of living adjustments were based. Beginning March 1, 1991, the same procedure shall be employed to adjust the income limitation in section 6207, subsection 2.

     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.

     Sec. E-7. Application. This Part applies to claims for benefits under the Maine Residents Property Tax Program filed for application periods that begin on or after August 1, 2005.

     Sec. E-8. Retroactivity. This Part applies retroactively to August 1, 2005.

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