| 47. Public Law 2005, chapter 2, Part E, section 3 enacted |
| January 21, 2005 permanently extends the deadline for filing an |
| application for the Maine Residents Property Tax Program from |
| December 31st to May 31st. Thus, the new filing period for the |
| program is August 1st to May 31st; previously, the filing period |
| was August 1st to December 31st. Existing law also provides a 6- |
| month extension for reasonable cause, extending the deadline for |
| eligible applicants from May 31st to November 30th. This |
| extension period overlaps the next program that starts August |
| 1st. To eliminate this overlap, the bill shortens the allowable |
| extension period from 6 months to 2 months, through July 31st. |
| Under law prior to enactment of Public Law 2005, chapter 2, the |
| total number of months available for filing an application, |
| including the allowable extension period, was 11 months. This |
| bill provides a total of 12 months for filing an application. |
| Public Law 2005, chapter 2 provides a total of 16 months. |