CHAPTER 652
S.P. 716 - L.D. 1799
An Act To Exempt Trail-grooming Equipment from the Personal Property Tax
Mandate preamble. This measure requires one or more local units of government to expand or modify activities so as to necessitate additional expenditures from local revenues but does not provide funding for at least 90% of those expenditures. Pursuant to the Constitution of Maine, Article IX, Section 21, 2/3 of all of the members elected to each House have determined it necessary to enact this measure.
Emergency preamble. Whereas, acts of the Legislature do not become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, this Act proposes a property tax exemption effective April 1, 2006; and
Whereas, it is necessary for this Act to take effect as soon as possible to avoid administrative complications and confusion; and
Whereas, in the judgment of the Legislature, these facts create an emergency within the meaning of the Constitution of Maine and require the following legislation as immediately necessary for the preservation of the public peace, health and safety; now, therefore,
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §655, sub-§1, as amended by PL 2003, c. 414, Pt. B, §49 and affected by c. 614, §9, is further amended to read:
1. Personal property.
A. Industrial inventories including raw materials, goods in process and finished work on hand;
B. Stock-in-trade, including inventory held for resale by a distributor, wholesaler, retail merchant or service establishment. "Stock-in-trade" also includes an unoccupied manufactured home, as defined in Title 10, section 9002, subsection 7, paragraph A or C, that was not previously occupied at its present location, that is not connected to water or sewer and that is owned and offered for sale by a person licensed for the retail sale of manufactured homes pursuant to Title 10, chapter 951, subchapter II 2;
C. Agricultural produce and forest products, including logs, pulpwood, woodchips and lumber;
D. Livestock, including farm animals, neat, cattle and fowl;
E. The household furniture, including television sets and musical instruments of each person in any one household; and his wearing apparel, farming utensils and mechanical tools necessary for his business;
F. All radium used in the practice of medicine;
G. Property in the possession of a common carrier while in interstate transportation or held en route awaiting further transportation to the destination named in a through bill of lading;
H. Vessels built, in the process of construction, or undergoing repairs, which are within the State on the first day of each April and are owned by persons residing out of the State. "Vessels" as used in this paragraph shall not be construed to include pleasure vessels and boats;
I. Pleasure vessels and boats in the State on the first day of each April whose owners reside out of the State, and which are left in this State by the owners for the purpose of repair or storage, except those regularly kept in the State during the preceding year;
J. Personal property in another state or country and legally taxed there;
K. Vehicles exempt from excise tax in accordance with section 1483;
L. Registered snowmobiles as defined in Title 12, section 13001, subsection 25;
M. All farm machinery used exclusively in production of hay and field crops to the aggregate actual market value not exceeding $10,000, excluding motor vehicles. Motor vehicle shall mean any self-propelled vehicle;
N. Water pollution control facilities and air pollution control facilities as defined in section 656, subsection 1, paragraph E.;
O. All beehives;
P. All items of individually owned personal property with a just value of less than $1,000, except:
(1) Items used for industrial or commercial purposes; and
(2) Vehicles and camp trailers as defined in section 1481 not subject to an excise tax; and
S. Mining property as provided in section 2854.; and
T. Trail-grooming equipment registered under Title 12, section 13113.
Sec. 2. Appropriations and allocations. The following appropriations and allocations are made.
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF
Snow Grooming Property Tax Exemption Reimbursement (new)
Initiative: Provides funds to reimburse municipalities 50% of the property tax revenue loss as a result of the exemption for snow grooming equipment registered with the Department of Inland Fisheries and Wildlife.
GENERAL FUND 2005-06 2006-07
All Other $0 $18,565
__________ __________
GENERAL FUND TOTAL $0 $18,565
Sec. 3. Retroactivity. This Act applies retroactively for purposes of determining the taxable status of property on or after April 1, 2006.
Emergency clause. In view of the emergency cited in the preamble, this Act takes effect when approved.
Effective May 30, 2006.
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