6. The application deadlines and tax relief payment deadlines are the same for all benefits under the new program: all applications must be submitted by April 15th and all payments must be made by the State Treasurer no later than September 30th of each year; and

7. The initial application for benefits under the program is on a form to be determined by the State Tax Assessor; subsequent claims for the same property by the same claimant may be done through the claimant's Maine income tax return. If the claimant does not file an income tax return or requests an extension, then the claim must be done through a separate application. The application and instructions for a property tax relief payment must be capable of being easily completed by a person with a 6th- grade education.

The bill also authorizes a municipality to develop a local program in which the property taxes are frozen or increased only by the rate of inflation. Eligibility for the program would be limited to taxpayers who have occupied their homes for at least 20 years and who are in danger of losing the property due to inability to pay the property taxes. The municipality would recoup the lost revenue when the homes are sold or transferred. The program requires approval at a local option referendum.