15.__Prior calendar year.__"Prior calendar year" means the calendar year prior to the calendar year during which an application for relief is filed pursuant to this chapter.

16.__Property tax relief payment.__"Property tax relief payment" means the property tax reimbursement payment provided to claimants pursuant to sections 6228, 6229 or 6230, which may not exceed the amount of property taxes actually owed by the claimant.

17.__Rent constituting property taxes accrued for elderly household.__"Rent constituting property taxes accrued for an elderly household" means 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 that constitutes the basis, in the succeeding calendar year, of a claim for relief under this chapter.

18.__Rent constituting property taxes accrued for nonelderly household.__"Rent constituting property taxes accrued for nonelderly household" means 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 that constitutes the basis, in the succeeding calendar year, of a claim for relief under this chapter.

19.__Unit.__"Unit" refers to the parcel of property separately assessed of which the homestead is a part.

20.__Year for which relief is requested.__"Year for which relief is requested" means the calendar year preceding that in which the claim is filed.

§6223.__Permanent residency; factual determination by assessor