Maine Revised Statutes Title 36 Sec. 6252 – Property entitled to deferral
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In order to qualify for tax deferral under this chapter, the property must meet all of the following requirements when the claim is filed and thereafter as long as the payment of taxes by the taxpayer is deferred. [PL 1989, c. 534, Pt. C, §1 (NEW).]
1. Claimant’s homestead. The property must be the homestead of the individual or individuals who file the claim for deferral, except for an individual required to be absent from the homestead by reason of health.
[PL 1989, c. 534, Pt. C, §1 (NEW).]
Terms Used In Maine Revised Statutes Title 36 Sec. 6252
- Contract: A legal written agreement that becomes binding when signed.
- Deed: The legal instrument used to transfer title in real property from one person to another.
- Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
- Homestead: includes the taxpayer-occupied principal dwelling and up to 10 contiguous acres upon which it is located that is held in a revocable living trust for the benefit of the taxpayer. See Maine Revised Statutes Title 36 Sec. 6250
- Lien: A claim against real or personal property in satisfaction of a debt.
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
- property taxes: means ad valorem taxes, assessments, fees and charges entered on the assessment and tax roll. See Maine Revised Statutes Title 36 Sec. 6250
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
- Taxpayer: means an individual who has filed a claim for deferral under this chapter or individuals who have jointly filed a claim for deferral under this chapter. See Maine Revised Statutes Title 36 Sec. 6250
2. Fee simple estate. The individual claiming a deferral must, solely or together with the individual’s spouse, own the fee simple estate or be purchasing the fee simple estate under a recorded instrument of sale, or 2 or more individuals must together own or be purchasing the fee simple estate with rights of survivorship under a recorded instrument of sale if all owners live in the homestead.
[PL 2021, c. 483, Pt. AA, §7 (AMD).]
3. No prohibitions. There must be no prohibition to the deferral of property taxes contained in any provision of federal law, rule or regulation applicable to a mortgage, trust deed, land sale contract or conditional sale contract for which the homestead is security.
[PL 1989, c. 534, Pt. C, §1 (NEW).]
4. No duplicate deferral. The property is not receiving a deferral of taxes under chapter 908?A.
[PL 2021, c. 483, Pt. AA, §8 (NEW).]
5. No municipal lien. The property does not have an existing municipal lien against it other than a lien released pursuant to section 6252-A, subsection 5.
[PL 2023, c. 412, Pt. S, §8 (AMD).]
SECTION HISTORY
PL 1989, c. 534, §C1 (NEW). PL 2021, c. 483, Pt. AA, §§7-9 (AMD). PL 2023, c. 412, Pt. S, §8 (AMD).