CHAPTER 169
H.P. 271 - L.D. 358
An Act To Limit Property Tax Abatement for Reasons of Poverty or Infirmity to Applicants' Residential Property
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §841, sub-§2, as repealed and replaced by PL 1987, c. 772, §15, is amended to read:
2. Infirmity or poverty. The municipal officers or the State Tax Assessor for the unorganized territory, within 3 years from commitment, may, on their own knowledge or on written application therefor, make such abatements as they believe reasonable on the real and personal taxes on all persons the primary residence of any person who, by reason of infirmity or poverty, are is in their judgment unable to contribute to the public charges. The municipal officers or the State Tax Assessor for the unorganized territory may extend the 3-year period within which they may make abatements under this subsection.
Municipal officers or the State Tax Assessor for the unorganized territory shall:
A. Provide that any person indicating an inability to pay all or part of taxes that have been assessed because of poverty or infirmity shall be informed of the right to make application under this subsection;
B. Assist individuals in making application for abatement;
C. Make available application forms for requesting an abatement based on poverty or infirmity and provide that those forms contain notice that a written decision shall will be made within 30 days of the date of application;
D. Provide that persons are given the opportunity to apply for an abatement during normal business hours;
E. Provide that all applications, information submitted in support of the application, files and communications relating to an application for abatement and the determination on the application for abatement shall be are confidential. Hearings and proceedings held pursuant to this subsection shall must be in executive session;
F. Provide to any person applying for abatement under this subsection, notice in writing of their decision within 30 days of application; and
G. Provide that any decision made under this subsection shall include the specific reason or reasons for the decision and shall inform the applicant of the right to appeal and the procedure for requesting an appeal.
Sec. 2. 36 MRSA §943-A, as enacted by PL 1985, c. 364, §2, is amended to read:
§943-A. Application for abatement
Beginning with taxes that are assessed after April 1, 1985 2005, each notice under section sections 942 and 1281 which that is sent by a municipality or the State Tax Assessor to a person against whom on whose primary residence taxes have been assessed, shall must contain a statement that that person may apply for an abatement of those taxes if the person cannot pay the taxes that have been assessed because of poverty or infirmity.
Effective September 17, 2005.
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