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Public Law
123rd Legislature
First Regular Session
Chapter 325
H.P. 814 - L.D. 1096
An Act To Make Circuitbreaker Program Benefits Proportional If a Resident Moves
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §6201, sub-§10,  as amended by PL 1997, c. 504, §20, is further amended to read:
 
10. Property taxes accrued.   “Property taxes accrued” means property taxes exclusive of special assessment, delinquent interest and charges for service levied on a claimant’s homestead in this State as of April 1, 1972, or any tax year thereafter. If a homestead is owned by 2 or more persons or entities as joint tenants or tenants in common, and one or more persons or entities are not members of the claimant’s household, “property taxes accrued” is that part of property taxes levied on the homestead that reflects the ownership percentage of the claimant and the claimant’s household. If a claimant and spouse own their homestead for part of the year for which relief is requested and rent it or a different homestead for part of the same tax year, “property taxes accrued” means taxes levied on the homestead on April 1st, multiplied by the percentage of 12 months that the property was owned and occupied by the household as its homestead during the year for which relief is requested. When a household owns and occupies 2 or more different homesteads in this State in the same taxcalendar year, property taxes accrued relate only to the total of the property taxes owed for the time that each property was occupied by the household as a homestead on April 1st. To calculate the amount attributable to each property, the April 1st assessment on each homestead is multiplied by the percentage of 12 months that each property was owned and occupied by the claimant as the claimant’s homestead during the year for which relief is requested. If a homestead is an integral part of a larger unit such as a farm, or a multipurpose or multidwelling building, property taxes accrued are that percentage of the total property taxes accrued that the value of the homestead is of the total value, except that property taxes accrued do not include any portion of taxes claimed as a business expense for federal income tax purposes. For purposes of this chapter, “unit” refers to the parcel of property separately assessed of which the homestead is a part.
 
Effective September 20, 2007