Maine § 36 §6232 Municipal authority

Maine Statutes

§ 36 §6232 — Municipal authority

Maine·Title 36 TAXATION·Part 9 TAXPAYER BENEFIT PROGRAMS·Ch. 907-A MUNICIPAL PROPERTY TAX ASSISTANCE

The legislative body of a municipality may by ordinance adopt a program to provide benefits to persons with homesteads in the municipality. A municipality may choose to restrict the program to persons who meet minimum age requirements as long as the minimum is not less than 62 years of age.

1.Conditions of program. Except as provided in subsections 1‑A and 1‑B, a program adopted under this section must: 1-A. Volunteer program. A municipality may by ordinance adopt a program that permits claimants who are at least 60 years of age to earn benefits up to an annual maximum of $1,000 or 100 times the state minimum hourly wage under Title 26, section 664, subsection 1, whichever is greater, by volunteering to provide services to the municipality. A program adopted under this subsection does not

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The legislative body of a municipality may by ordinance adopt a program to provide benefits to persons with homesteads in the municipality. A municipality may choose to restrict the program to persons who meet minimum age requirements as long as the minimum is not less than 62 years of age.
1.
Conditions of program.
Except as provided in subsections 1‑A and 1‑B, a program adopted under this section must:
1-A.
Volunteer program.
A municipality may by ordinance adopt a program that permits claimants who are at least 60 years of age to earn benefits up to an annual maximum of $1,000 or 100 times the state minimum hourly wage under Title 26, section 664, subsection 1, whichever is greater, by volunteering to provide services to the municipality. A program adopted under this subsection does not need to meet the requirements of subsection 1, paragraph B or C. Benefits provided under this subsection must be related to the amount of volunteer service provided. Benefits received under this subsection may not be considered income for purposes of Part 8. A municipality may by ordinance establish procedures and additional standards of eligibility for a program adopted under this subsection.
1-B.
Expanded municipal volunteer program.
Beginning January 1, 2026, a municipality may by ordinance adopt a program that permits claimants who are eligible volunteers to earn benefits up to an annual maximum of $1,000 or 100 times the state minimum hourly wage under Title 26, section 664, subsection 1, whichever is greater, by volunteering to provide services to the municipality. A program adopted under this subsection does not need to meet the requirements of subsection 1, paragraph B or C. Benefits provided under this subsection must be related to the amount of volunteer service provided. Benefits received under this subsection may not be considered income for purposes of Part 8. A municipality may by ordinance establish procedures and additional standards of eligibility for a program adopted under this subsection.
1-C.
Single benefit.
A volunteer may not participate in both a program established pursuant to subsection 1-A and a program established pursuant to subsection 1-B in the same tax year.
2.
Relationship to state program.
3.
Repeal of program.
A municipality that has adopted a program under this section may repeal it through the same procedure by which the program was adopted.

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Legislative History

PL 2005, c. 395, §4 (NEW). PL 2007, c. 635, §§1, 2 (AMD). PL 2013, c. 455, §2 (AMD). PL 2019, c. 36, §1 (AMD). PL 2019, c. 159, §§1, 2 (AMD). PL 2019, c. 607, Pt. A, §10 (AMD). PL 2025, c. 337, §§2-4 (AMD). RR 2025, c. 1, Pt. A, §60 (COR).