An Act To Ensure That Military Services Members Receive Deferment of Their Property Tax Obligations

Sec. 1. 36 MRSA §508  is enacted to read:

§ 508.  Protection for military service members

A service member as defined in Title 37-B, section 389-A, subsection 2, paragraph B is not subject to any interest, penalties or enforcement action under this chapter other than that allowed under the federal Servicemembers Civil Relief Act of 2003.

summary

This bill provides that a municipality may not impose any interest, penalties or enforcement action against military service members who owe property tax except to the extent permitted under the federal Servicemembers Civil Relief Act of 2003, which prohibits a state or local government from taking property of a service member for nonpayment of property taxes and provides for a maximum of 6% interest on unpaid tax obligations.