Sec. 1. 36 MRSA §654-A is enacted to read:

§654-A. Taxpayer with child in private school

A taxpayer is allowed an exemption from the tax assessed under this Part on the taxpayer's permanent residence, as defined in section 681, if:

1.__Responsible for education of dependent.__The taxpayer is responsible for the elementary or secondary education of a person who qualifies as a dependent under Part 8;

2.__Documentation.__The taxpayer provides documentation to the assessor that the taxpayer has paid or has contracted to pay tuition for the dependent to attend a private elementary or secondary school during the school year in which is contained the April 1st of the property tax year for which the exemption is requested;

3.__Dependent not attend public school.__The dependent did not attend a public elementary or secondary school during the 9 months previous to April 1st of the property tax year for which the exemption is requested; and

4.__Eligible to attend public school.__The dependent would be eligible to attend public school in the municipality where the taxpayer's permanent residence is located and the municipality does not pay tuition for students to attend schools in another jurisdiction.

The amount of the exemption is the portion of the property tax that is attributable to education funding or the amount of tuition paid or contracted to be paid by the taxpayer, whichever is lower.

Sec. 2. 36 MRSA §683, sub-§2, as enacted by PL 1997, c. 643, Pt. HHH, §3 and affected by §10, is amended to read:

2. Exemption in addition to other exemptions. The exemption provided in this subchapter is in addition to the exemptions provided in sections 653 and, 654 and 654-A.

SUMMARY

This bill provides a property tax exemption for taxpayers whose dependents attend a private elementary or secondary school. The exemption is equal to the lower of the amount of