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Sec. 1. 36 MRSA §841, sub-§2, as repealed and replaced by PL 1987, c. 772, §15, is amended to read: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;