RESOLUTION, Proposing an Amendment to the Constitution of Maine To Freeze Property Tax Bills for Certain Residents 65 Years of Age or Older

Constitutional amendment. Resolved: Two thirds of each branch of the Legislature concurring, that the following amendment to the Constitution of Maine be proposed:

Constitution, Art. IX, §8, first ¶ is amended to read:

Section 8. Taxation. All taxes upon real and personal estate, assessed by authority of this State, shall be apportioned and assessed equally according to the just value thereof , except as provided in this section.

Constitution, Art. IX, §8, sub-§6 is enacted to read:

. 6. Property owned by person 65 years of age or older. The Legislature has the power to provide that municipalities may not increase the tax imposed on real property owned by a person who is at least 65 years of age and occupied as that person’s primary residence for at least 10 years. The rate of the property tax is set at the rate in effect on the property as of the date the owner meets both the length of residence and age requirements and remains at that rate until title to the property is transferred. If title to the property is transferred, the property assumes the just value at the time of that transfer.

Constitutional referendum procedure; form of question; effective date. Resolved: That the municipal officers of this State shall notify the inhabitants of their respective cities, towns and plantations to meet, in the manner prescribed by law for holding a statewide election, at a statewide election held in the month of November following the passage of this resolution, to vote upon the ratification of the amendment proposed in this resolution by voting upon the following question:

The legal voters of each city, town and plantation shall vote by ballot on this question and designate their choice by a cross or check mark placed within the corresponding square below the word “Yes” or “No.” The ballots must be received, sorted, counted and declared in open ward, town and plantation meetings and returns made to the Secretary of State in the same manner as votes for members of the Legislature. The Governor shall review the returns. If it appears that a majority of the legal votes are cast in favor of the amendment, the Governor shall proclaim that fact without delay and the amendment becomes part of the Constitution of Maine on the date of the proclamation; and be it further

Secretary of State shall prepare ballots. Resolved: That the Secretary of State shall prepare and furnish to each city, town and plantation all ballots, returns and copies of this resolution necessary to carry out the purposes of this referendum.

SUMMARY

This resolution proposes to amend the Constitution of Maine to authorize the Legislature to prohibit municipalities from increasing the taxes imposed on property owned by a person who is at least 65 years of age who has occupied that property for at least 10 years as that person’s primary residence.