LD 1546
pg. 26
Page 25 of 26 An Act Concerning Technical Changes to the Tax Laws LD 1546 Title Page
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LR 533
Item 1

 
December 31st and May 31st. Thus, the new filing period for the
program is August 1st to May 31st; previously the filing period was
August 1st to December 31st. To ensure consistency in the base
period for applications filed August to December and applications
filed January to May, this bill amends the definition for "year for
which relief is requested."

 
47. Public Law 2005, chapter 2, Part E, section 3 enacted
January 21, 2005 permanently extends the deadline for filing an
application for the Maine Residents Property Tax Program from
December 31st to May 31st. Thus, the new filing period for the
program is August 1st to May 31st; previously, the filing period
was August 1st to December 31st. Existing law also provides a 6-
month extension for reasonable cause, extending the deadline for
eligible applicants from May 31st to November 30th. This
extension period overlaps the next program that starts August
1st. To eliminate this overlap, the bill shortens the allowable
extension period from 6 months to 2 months, through July 31st.
Under law prior to enactment of Public Law 2005, chapter 2, the
total number of months available for filing an application,
including the allowable extension period, was 11 months. This
bill provides a total of 12 months for filing an application.
Public Law 2005, chapter 2 provides a total of 16 months.


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