| Be it enacted by the People of the State of Maine as follows: |
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| | Sec. A-1. 36 MRSA §5219-W is enacted to read: |
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| §5219-W.__Maine Residents Property Tax Program credit |
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| | A refundable credit is allowed against the taxes imposed by | this Part in the amount of benefits allowed under chapter 907. | This credit is not available if the taxpayer has filed a | separate application for benefits under chapter 907. |
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| | Sec. A-2. 36 MRSA §6201, sub-§11-A, as amended by PL 1999, c. 401, | Pt. R, §1 and affected by §2, is further amended to read: |
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| | 11-A. Rent constituting property taxes accrued for | nonelderly household. "Rent constituting property taxes | accrued for nonelderly household" means 18% 25% of the gross | rent actually paid in cash or its equivalent in any tax year | by a claimant and the claimant's household solely for the | right of occupancy of their Maine homestead in the tax year | and which rent constitutes the basis, in the succeeding | calendar year, of a claim for relief under this chapter by the | claimant. |
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| | Sec. A-3. 36 MRSA §6207, sub-§1, as amended by PL 1997, c. 557, Pt. | A, §3 and affected by Pt. G, §1, is repealed. |
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| | Sec. A-4. 36 MRSA §6207, sub-§1-A is enacted to read: |
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| | 1-A.__Benefit calculation.__For claimants representing a | nonelderly household, the benefit is 100% of that portion of | the benefit base that exceeds: |
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| A.__Beginning January 1, 2004 and ending December 31, | 2004, 3% of income; |
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| B.__Beginning January 1, 2005 and ending December 31, | 2005, 2.85% of income; |
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| C.__Beginning January 1, 2006 and ending December 31, | 2006, 2.7% of income; and |
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| D.__Beginning January 1, 2007, 2.5% of income. |
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| | Sec. A-5. 36 MRSA §6207, sub-§2, as amended by PL 1997, c. 557, Pt. | A, §3 and affected by Pt. G, §1, is further amended to read: |
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| | 2. Income eligibility. Single-member households with |
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