Maine Revised Statutes Title 36 Sec. 6261 – Election by spouse to continue tax deferral
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1. Continuation by spouse. When one of the circumstances listed in section 6259, subsections 1 to 3 occurs, the spouse who did not or was not eligible to file a claim jointly with the taxpayer may continue the property in its deferred tax status by filing a claim within the time and in the manner provided under section 6251 if:
A. The spouse of the taxpayer is or will be 65 years of age or older not later than 6 months from the day the circumstance listed in section 6259, subsections 1 to 3 occurs; and [PL 1989, c. 534, Pt. C, §1 (NEW).]
B. The property is the homestead of the spouse of the taxpayer and meets the requirements of section 6252, subsection 2. [PL 1989, c. 534, Pt. C, §1 (NEW).]
[PL 1989, c. 534, Pt. C, §1 (NEW).]
Terms Used In Maine Revised Statutes Title 36 Sec. 6261
- Bureau: means the Bureau of Revenue Services. See Maine Revised Statutes Title 36 Sec. 6250
- Disability: means a permanent and total impairment or condition that prevents an individual from being employed as determined by an agency of this State or of the Federal Government or pursuant to routine technical rules adopted by the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 6250
- 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
- Notice: means written notification served personally, sent by certified mail or sent by first-class mail to the last known address of the person for whom the notification is intended. See Maine Revised Statutes Title 36 Sec. 111
- 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
- Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72
2. Continuation of deferral by spouse. A spouse who does not meet the age requirements of subsection 1, paragraph A or the disability requirement of section 6251, subsection 1, paragraph A, but is otherwise qualified to continue the property in its tax-deferred status under subsection 1 may continue the deferral of property taxes deferred for previous years by filing a claim within the time and in the manner provided under section 6251. If a spouse eligible for and continuing the deferral of taxes previously deferred under this subsection becomes 65 years of age or meets the disability requirement of section 6251, subsection 1, paragraph A prior to April 1st of any year, the spouse may elect to continue the deferral of previous years’ taxes deferred under this subsection and may elect to defer the current assessment year’s taxes on the homestead by filing a claim within the time and in the manner provided under section 6251. Thereafter, payment of the taxes levied on the homestead and deferred under this subsection and payment of taxes levied on the homestead in the current assessment year and in future years may be deferred in the manner provided in and subject to this chapter.
[PL 2021, c. 483, Pt. AA, §16 (AMD).]
3. Filing extension. Notwithstanding that section 6251 requires that a claim be filed no later than April 1st, if the bureau determines that good and sufficient cause exists for the failure of a spouse to file a claim under this section on or before April 1st, the claim may be filed within 90 days after notice of taxes due and payable under section 6260 is mailed or delivered by the department to the taxpayer or spouse.
[PL 1989, c. 534, Pt. C, §1 (NEW).]
SECTION HISTORY
PL 1989, c. 534, §C1 (NEW). PL 2021, c. 483, Pt. AA, §16 (AMD).