Sec. 1. 36 MRSA §4641-A, sub-§1-A is enacted to read:

1-A.__Nonresident grantee.__In addition to the tax imposed pursuant to subsection 1, if the grantee is not a resident of the State, then the grantee shall pay an additional tax of $2.20 for each $500 or fractional part of $500 of the value of the property transferred.__For purposes of determining whether a grantee is a resident of the State, the register of deeds shall consider the following:

A.__Formal declarations of the grantee or any other individual;

B.__Informal statements of the grantee or any other individual;

C.__The place of employment of the grantee;

D.__The previous permanent residence of the grantee and the date the previous permanent residency was terminated;

E.__The place where the grantee is registered to vote;

F.__The place of issuance to the grantee of a driver's license and the address listed on the license;

G.__The place of issuance of a certificate of registration of a motor vehicle owned by the grantee and the address listed on the certificate;

H.__The residence claimed on any income tax return filed by the grantee;

I.__The place of payment of a motor vehicle excise tax by the grantee; or

J.__A declaration by the grantee of permanent residence registered with any branch of the Armed Forces of the United States.

SUMMARY

This bill levies an additional real estate transfer tax of $2.20 per $500 of the value of the property being transferred if the buyer is not a Maine resident; the tax must be paid by the buyer. This bill also specifies guidelines the register of deeds may use to determine residency of the buyer.