Sec. 1. 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% 25% 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. 2. 36 MRSA §6207, sub-§1, ķA-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% 3% but does not exceed 8% 6% of income plus 100% of that portion of the benefit base that exceeds 8% 6% of income to a maximum payment of $1,000 $6,000.

Sec. 3. 36 MRSA §6207, sub-§2, as amended by PL 1997, c. 557, Pt. A, §3 and affected by Pt. G, §1, is further amended to read:

2. Income eligibility. Single-member households with household incomes in excess of $25,700 $39,000 and households with 2 or more members with a household income in excess of $40,000 $60,000 are not eligible for a benefit.

SUMMARY

This bill expands eligibility and benefits under the Maine Residents Property Tax Program. "Rent constituting property taxes accrued for a nonelderly household" is increased from 18% to 25% of gross rent. Income eligibility limitations are increased to $39,000 for single-member households and $60,000 for multiple-member households. Reimbursement is made available for 50% of property taxes between 3% and 6% of income and 100% of property taxes over 6% of income. The maximum benefit is increased from $1,000 to $6,000.