§6253. Claim forms; contents
1. Administration. A taxpayer's claim for deferral under this chapter must be in writing on a form supplied by the bureau and must:
A. Describe the homestead; [PL 1989, c. 534, Pt. C, §1 (NEW).]
B. Provide information establishing the eligibility for the deferral under this chapter, including information that establishes that the liquid assets and the income, as defined in section 5219‑KK, subsection 1, paragraph D, are less than the limits set by section 6251, subsection 1 for the calendar year immediately preceding the calendar year in which the claim is filed; and [PL 2021, c. 483, Pt. AA, §10 (AMD).]
C. Contain any information required by the bureau to show that the requirements of section 6252 have been met. [PL 2021, c. 483, Pt. AA, §10 (AMD).]
[PL 2021, c. 483, Pt. AA, §10 (AMD).]
2. Statement verification. The claim must contain a statement verified by a written declaration of the taxpayer making the claim that the statements contained in the claim are true.
[PL 2021, c. 483, Pt. AA, §10 (AMD).]
SECTION HISTORY
PL 1989, c. 534, §C1 (NEW). PL 2021, c. 483, Pt. AA, §10 (AMD).
Structure Maine Revised Statutes
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES
36 §6251. Deferral of tax on homestead; joint election; age requirement; filing claim
36 §6252. Property entitled to deferral
36 §6253. Claim forms; contents
36 §6254. State liens against tax-deferred property
36 §6255. Listing of tax-deferred property; interest accrual
36 §6256. Recording liens in county; recording constitutes notice of state lien
36 §6257. Payment of amount equivalent to deferred taxes by the State
36 §6258. Annual notice to taxpayer
36 §6259. Events requiring payment of deferred tax and interest
36 §6260. Time for payments; delinquencies
36 §6261. Election by spouse to continue tax deferral
36 §6262. Voluntary payment of deferred tax and interest
36 §6263. Extension of time for payment upon death of claimant or spouse
36 §6265. Deed or contract clauses preventing application for deferral prohibited; clauses void
36 §6266. Senior Property Tax Deferral Revolving Account; sources; uses
36 §6267. Phase out of elderly tax deferral program (REPEALED)