CHAPTER 395
S.P. 41 - L.D. 135
An Act To Authorize a Tax Rebate Program for Established Residents
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §191, sub-§2, ¶BB, as amended by PL 2003, c. 668, §9 and affected by §12 and amended by c. 689, Pt. B, §6, is further amended to read:
BB. The disclosure to an authorized representative of the Department of Health and Human Services, Office of Head Start and Child Care of taxpayer information directly relating to the certification of investments eligible for or the eligibility of a taxpayer for the quality child care investment credit provided by section 5219-Q; and
Sec. 2. 36 MRSA §191, sub-§2, ¶CC, as enacted by PL 2003, c. 668, §10 and affected by §12, is amended to read:
CC. The disclosure to an authorized representative of the Department of Professional and Financial Regulation of information necessary for the administration of Title 10, chapter 222.; and
Sec. 3. 36 MRSA §191, sub-§2, ¶DD is enacted to read:
DD. The disclosure to an authorized representative of a municipality that has adopted a municipal property tax assistance program under chapter 907-A of information related to a claimant's receipt of benefits under chapter 907. This paragraph does not authorize the disclosure of a claimant's income. A municipality receiving information under this paragraph shall keep the information confidential.
Sec. 4. 36 MRSA c. 907-A is enacted to read:
CHAPTER 907-A
MUNICIPAL PROPERTY TAX ASSISTANCE
For the purposes of this chapter, unless the context otherwise indicates, the terms used in this chapter have the same meaning as in chapter 907.
The legislative body of a municipality may by ordinance adopt a program to provide benefits to persons with homesteads in the municipality. A municipality may choose to restrict the program to persons who are at least 62 years of age.
1. Conditions of program. A program adopted under this section must:
A. Require that the claimant has a homestead in the municipality;
B. Provide benefits for both owners and renters of homesteads; and
C. Calculate benefits in a way that provides greater benefits proportionally to claimants with lower incomes in relation to their property taxes accrued or rent constituting property taxes accrued.
2. Relationship to state program. Benefits received under a program adopted by a municipality under this section are in addition to benefits provided under chapter 907. A municipality may, but is not required to, provide that:
A. Benefits under the program are equal to a percentage of the benefits received by the claimant under chapter 907;
B. The amount of benefits received under the program may not exceed 50% of property taxes or rent constituting property taxes paid on a homestead; or
C. The amount of benefits received under the program together with benefits received under chapter 907 may not exceed 60% of property taxes or rent constituting property taxes paid on a homestead.
3. Repeal of program. A municipality that has adopted a program under this section may repeal it through the same procedure by which the program was adopted.
Effective September 17, 2005.
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