LD 1395
pg. 1
LD 1395 Title Page An Act for Comprehensive Reform of Maine's Tax Structure Page 2 of 30
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LR 824
Item 1

 
Be it enacted by the People of the State of Maine as follows:

 
PART A

 
Sec. A-1. 36 MRSA c. 105, sub-c. 4-B, as enacted by PL 1997, c. 643,
Pt. HHH, §3 and affected by §10, is repealed.

 
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:

 
11-A. Rent constituting property taxes accrued for
nonelderly household. "Rent constituting property taxes
accrued for nonelderly household" means 18% 20% 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.

 
Sec. A-3. 36 MRSA §6207, as amended by PL 1999, c. 494, §1, is
further amended to read:

 
§6207. Benefits for nonelderly households

 
A claimant representing a nonelderly household qualifies for
the following benefits subject to the following income
limitations.

 
1. Benefit calculation. For claimants representing a
nonelderly household, the benefit is calculated as follows:

 
A-1. Fifty Eighty percent of that portion of the benefit
base that exceeds 4% but does not exceed 8% of income plus
100% of that portion of the benefit base that exceeds 8%
of income to a maximum payment of $1,000 $3,000.

 
2. Income eligibility. Single-member households with
household incomes in excess of $25,700 and households with 2
or more members with a household income in excess of $40,000
are not eligible for a benefit.

 
3. Subsidized housing; special needs payment. A claim may
not be granted under this section to claimants:

 
A. Whose housing costs for the year for which relief is
requested were subsidized by government programs that limit
housing costs to a percentage of household income, except that
the exclusion provided by this paragraph does not apply


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