LD 1824, Page 6 - 121th Legislature, SECOND REGULAR Session

inheritance, life insurance proceeds paid on death of insured,

nontaxable lawsuit rewards, such as slander, libel and pain and

suffering, excluding reimbursements such as medical and legal

expenses associated with the case, support money, nontaxable strike

benefits, the gross amount of any pension or annuity, including

railroad retirement benefits, all payments received under the

federal Social Security Act, state unemployment insurance laws,

veterans' disability pensions, nontaxable interest received from

the Federal Government or any of its instrumentalities, interest or

dividends on obligations or securities of this State and its

political subdivisions and authorities, workers' compensation and

the gross amount of__"loss of time" insurance, cash public

assistance and relief, but not including relief granted under this

chapter. "Income" does not include the first $5,000 in the proceeds

from a life insurance policy, whether paid in a lump sum or in the

form of an annuity. "Income" does not include a rollover from an

individual retirement account, pension or annuity fund or plan to

an individual retirement account, pension or annuity fund or plan

even if the amount of the rollover is includable in Maine adjusted

gross income. "Income" also does not include gifts from

nongovernmental sources or surplus foods or other relief in kind

supplied by a governmental agency.

11.__Municipality.__"Municipality" means any incorporated
town, city or plantation in this State.__For purposes of this
chapter, "municipality" includes the unorganized territory.

12.__Permanent residence. "Permanent residence" means that
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 a permanent
residence is established, that residency is presumed to continue
until circumstances indicate otherwise.

13.__Permanent resident.__"Permanent resident" means an
individual who has established a permanent residence.

14.__Property taxes accrued.__"Property taxes accrued" means
property taxes exclusive of special assessment, delinquent
interest and charges for service levied on a claimant's homestead
in this State as of April 1, 2004, or any tax year thereafter. If
a homestead is owned by 2 or more persons or entities as joint
tenants or tenants in common, and one or more persons or entities
are not members of the claimant's household, "property taxes
accrued" is that part of property taxes levied on the homestead
that reflects the ownership percentage of the claimant and the
claimant's household. If a claimant and spouse own their
homestead for part of the year for which relief is requested and

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