Maine Revised Statutes Title 36 Sec. 6252-A – Deferral of delinquent taxes
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Notwithstanding section 6252, subsection 5, a taxpayer who owes delinquent property taxes and whose property is subject to a municipal lien may qualify for tax deferral of a homestead under this chapter subject to the following conditions. [PL 2023, c. 412, Pt. S, §9 (NEW).]
1. Limit 2 years. The taxpayer owes no more than 2 years of delinquent property taxes at the time of application for deferral.
[PL 2023, c. 412, Pt. S, §9 (NEW).]
Terms Used In Maine Revised Statutes Title 36 Sec. 6252-A
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- 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.
- Municipality: means a city, town, plantation or the unorganized territory. See Maine Revised Statutes Title 36 Sec. 6250
- 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. Added to deferred taxes. The amount of delinquent property taxes, plus interest and costs, must be determined as of a predetermined payoff date. This amount must be added to the amount of tax deferred for the first fiscal year pursuant to section 6251, subsection 2, paragraph A.
[PL 2023, c. 412, Pt. S, §9 (NEW).]
3. State lien. The amount of the state lien under section 6254 must be increased by the amount of delinquent property taxes deferred under this section.
[PL 2023, c. 412, Pt. S, §9 (NEW).]
4. Reimbursed to municipality or unorganized territory. An amount equal to the delinquent property taxes, interest and costs must be included in the certification provided by the State Tax Assessor to the Treasurer of State and reimbursed to the municipality or to the Unorganized Territory Education and Services Fund by the Treasurer of State pursuant to section 6257, subsection 1.
[PL 2023, c. 412, Pt. S, §9 (NEW).]
5. Release of lien. Upon receipt of full reimbursement for delinquent property taxes, interest and costs, the municipality, or the State Tax Assessor for the unorganized territory, shall release the lien attached to the homestead for those delinquent property taxes, interest and costs.
[PL 2023, c. 412, Pt. S, §9 (NEW).]
6. Restriction. A taxpayer who owes delinquent taxes for more than one residential property within the State is not eligible to claim a deferral.
[PL 2023, c. 412, Pt. S, §9 (NEW).]
SECTION HISTORY
PL 2023, c. 412, Pt. S, §9 (NEW).