§943-A. Application for abatement

Beginning with taxes that are assessed after April 1, 1985 2005, each notice under section sections 942 and 1281 which that is sent by a municipality or the State Tax Assessor to a person against whom on whose primary residence taxes have been assessed, shall must contain a statement that that person may apply for an abatement of those taxes if the person cannot pay the taxes that have been assessed because of poverty or infirmity.

SUMMARY

In a case decided in 2004, Hustus v. Town of Medway, 2004 ME 41, Maine's Supreme Judicial Court held that there was no limitation in state law governing eligibility for a property tax abatement for poverty or infirmity that prevents the issuance of a poverty-based property tax abatement to the owner of commercial property. This bill creates that limitation by establishing that a person may be found eligible for a so-called "poverty abatement" only with respect to that person's primary residential property.