Maine Revised Statutes
Chapter 907-A: MUNICIPAL PROPERTY TAX ASSISTANCE
36 §6232. Municipal authority

§6232. Municipal authority
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 meet minimum age requirements as long as the minimum is not less than 62 years of age.   [PL 2019, c. 159, §1 (AMD).]
1.  Conditions of program.  Except as provided in subsection 1‑A, a program adopted under this section must:  
A. Require that the claimant has maintained a homestead in the municipality for a certain period of time, as determined by the municipality;   [PL 2019, c. 159, §2 (AMD).]
B. Provide benefits for both owners and renters of homesteads; and   [PL 2005, c. 395, §4 (NEW).]
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.   [PL 2005, c. 395, §4 (NEW).]
A program adopted under this section may impose additional standards of eligibility and procedures, as long as those standards are established by the municipality by ordinance.  
[PL 2019, c. 159, §2 (AMD).]
1-A.  Volunteer program.  A municipality may by ordinance adopt a program that permits claimants who are at least 60 years of age to earn benefits up to an annual maximum of $1,000 or 100 times the state minimum hourly wage under Title 26, section 664, subsection 1, whichever is greater, by volunteering to provide services to the municipality. A program adopted under this subsection does not need to meet the requirements of subsection 1, paragraph B or C. Benefits provided under this subsection must be related to the amount of volunteer service provided. Benefits received under this subsection may not be considered income for purposes of Part 8. A municipality may by ordinance establish procedures and additional standards of eligibility for a program adopted under this subsection.  
[PL 2019, c. 607, Pt. A, §10 (AMD).]
2.  Relationship to state program. 
[PL 2013, c. 455, §2 (RP).]
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.  
[PL 2005, c. 395, §4 (NEW).]
SECTION HISTORY
PL 2005, c. 395, §4 (NEW). PL 2007, c. 635, §§1, 2 (AMD). PL 2013, c. 455, §2 (AMD). PL 2019, c. 36, §1 (AMD). PL 2019, c. 159, §§1, 2 (AMD). PL 2019, c. 607, Pt. A, §10 (AMD).