CHAPTER 13

H.P. 406 - L.D. 521

An Act To Clarify That the Application Process for the

Homestead Property Tax Exemption Is a One-time Process

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

Sec. 1. 36 MRSA §684, sub-§3, as enacted by PL 1997, c. 643, Pt. HHH, §3 and affected by §10, is amended to read:

3. Continuation of eligibility. The assessor shall evaluate annually the ongoing eligibility of property for which a homestead exemption has been approved under this subchapter. The evaluation must be based on the status of the property on April 1st of the year on which the homestead exemption is based. The evaluation must include, but is not limited to, a review of whether the ownership of the property has changed in any manner that would disqualify the property for an exemption under this subchapter or whether the owner has ceased to use the property as a homestead. Unless the assessor determines that the property is no longer entitled to an exemption under this subchapter, the owner is entitled to receive the exemption without having to reapply. If the assessor determines that the property is no longer entitled to an exemption under this subchapter, the assessor shall notify the owner as provided in section 686 that the property is no longer entitled to an exemption under this subchapter.