"In 2003, the Legislature and the voters established a maximum equalized property tax rate of 12 mills for secondary residential property and 4 mills for all other property for the purpose of financing public education from kindergarten to grade 12, beginning in 2005.__A school administrative unit may adopt a budget that results in mill rates higher than 4 mills (equalized) for primary residential property.__Before these changes went into effect, the property tax rate for education purposes in (name of municipality) was ( ) mills (equalized) and the property tax rate for municipal and county purposes was ( ) mills (equalized).__The property tax rate for education reflected in this bill for property subject to the 4 mill (equalized) limitation is ( ) mills and for municipal, county and all other purposes is ( ) mills (equalized)."

Each property tax bill issued by a municipality shall must clearly state the amount of the tax bill that is attributable to the cost of education, the amount attributable to county taxes, the amount attributable to the remainder of the municipal budget and the date interest will begin to accrue on delinquent taxes.

Sec. 15. 36 MRSA c. 105, sub-c. 1-A is enacted to read:

SUBCHAPTER 1-A

PROPERTY TAX CONTRIBUTION TO PUBLIC EDUCATION

§521.__Definitions

For the purposes of this subchapter, unless the context indicates otherwise, the following terms have the following meanings.

1.__Funding public education from kindergarten to grade 12.__ "Funding public education from kindergarten to grade 12" has the same meaning as in Title 20-A, section 15658-A.

2.__Permanent residence.__"Permanent residence" means the place where an individual has a true, fixed and permanent home and principal establishment to which the individual, whenever absent, has the intention of returning.__An individual may have only one permanent residence at a time and, once permanent residence is established, that residence is presumed to continue until circumstances indicate otherwise.