LD 1066
pg. 2
Page 1 of 3 An Act To Repeal the Homestead Property Tax Exemption and Redirect Property Tax... Page 3 of 3
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LR 247
Item 1

 
delinquent installments, accrued interest and any court costs and
reasonable attorney's fees incurred by the district. To ensure
prompt payment of the delinquent installments, the court may
require that amounts due to the municipality from the State under
Title 30-A, section 5681 and Title 36, sections section 578 and 685
be paid to the district until the amount determined by the court is
satisfied. The court shall promptly notify the disbursing state
agency of the determination and direct the agency to make the
required change in payee and the amounts to be paid. If additional
funds are needed to satisfy the amount determined by the court to
be paid to the district, the court may order the attachment or
trustee process and sale of real or personal property owned by the
municipality or the attachment of the municipality's bank accounts
or require property tax payments to the municipality to be turned
over to the court and may pay the amount owed the district from the
proceeds and return any excess to the municipality.

 
Sec. 3. 36 MRSA §383, sub-§4, ¶¶A and B, as enacted by PL 2001, c. 32,
§1, are amended to read:

 
A. Maine Tree Growth Tax Law, section 578; and

 
B. Veterans' property tax exemptions, section 653; and.

 
Sec. 4. 36 MRSA §383, sub-§4, ¶C, as enacted by PL 2001, c. 32, §1, is
repealed.

 
Sec. 5. 36 MRSA §507, first ¶, as amended by PL 1997, c. 643, Pt. HHH,
§2 and affected by §10, is further amended to read:

 
When a municipality issues a property tax bill to each
taxpayer, each bill must contain a statement or calculation that
demonstrates the amount or percentage by which the taxpayer's tax
has been reduced by the distribution of state-municipal revenue
sharing, state reimbursement for the Maine resident homestead
property tax exemption and state aid for education. The property
tax bill must contain a statement of the assessed value of a
homestead, before and after the calculation of a Maine resident
homestead property tax exemption, and the amount of the exemption
applied to the homestead. The State Tax Assessor shall annually
provide each municipality with the amount of state-municipal
revenue sharing and state aid for education subject to
identification under this section.

 
Sec. 6. 36 MRSA c. 105, sub-c. 4-B, as amended, is repealed.

 
Sec. 7. 36 MRSA §6207, sub-§1, ¶A-1, as amended by PL 2005, c. 2, Pt.
E, §4 and affected by Pt. E, §§7 and 8, is further amended to
read:


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