Terms Used In Maine Revised Statutes > Title 36 > Part 9 > Chapter 908-B - Property Tax Stabilization for Senior Citizens

• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111
• Eligible homestead: means a homestead occupied by an eligible individual who is eligible for a homestead exemption under chapter 105, subchapter 4?B for the property tax year for which the individual is requesting stabilization. See Maine Revised Statutes Title 36 Sec. 6281
• Eligible individual: means an individual who, on April 1 of the property tax year for which the individual is requesting stabilization:
  (1) Is 65 years of age or older; and
  (2) Is a permanent resident of the State as defined in section 681, subsection 4 and has owned a homestead in the State for at least 10 years. See Maine Revised Statutes Title 36 Sec. 6281
• Municipality: includes cities, towns and plantations, except that "municipality" does not include plantations in Title 10, chapter 110, subchapter IV; or Title 30?A, Part 2. See Maine Revised Statutes Title 1 Sec. 72
• Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111
• Stabilize: means to maintain the property tax billed to an eligible individual for the individual's eligible homestead at the amount billed for that homestead for the property tax year preceding the property tax year for which the individual is requesting stabilization. See Maine Revised Statutes Title 36 Sec. 6281
• 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
• Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72