Maine § 36 §6251 Deferral of tax on homestead; joint election; age requirement; filing claim

Maine Statutes

§ 36 §6251 — Deferral of tax on homestead; joint election; age requirement; filing claim

Maine·Title 36 TAXATION·Part 9 TAXPAYER BENEFIT PROGRAMS·Ch. 908 DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES

1.Filing claim. Subject to section 6252, a taxpayer may apply to defer the property taxes on the taxpayer's homestead by filing a claim for deferral with the municipal assessor after January 1st but no later than April 1st of the first year in which deferral is claimed if:

2.Property tax deferral. If a taxpayer is determined to be eligible to defer property taxes for any year by filing a claim for deferral under subsection 1, it has the effect of:

3.Guardian, conservator and agent compliance. If a guardian, conservator or agent under a power of attorney or pursuant to a protective arrangement or any other lawful order has been appointed for a taxpayer otherwise qualified to obtain deferral of taxes under this chapter, the guardian, conservator or agent may act for that taxpayer in compl

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1.
Filing claim.
Subject to section 6252, a taxpayer may apply to defer the property taxes on the taxpayer's homestead by filing a claim for deferral with the municipal assessor after January 1st but no later than April 1st of the first year in which deferral is claimed if:
2.
Property tax deferral.
If a taxpayer is determined to be eligible to defer property taxes for any year by filing a claim for deferral under subsection 1, it has the effect of:
3.
Guardian, conservator and agent compliance.
If a guardian, conservator or agent under a power of attorney or pursuant to a protective arrangement or any other lawful order has been appointed for a taxpayer otherwise qualified to obtain deferral of taxes under this chapter, the guardian, conservator or agent may act for that taxpayer in complying with this chapter.
4.
Trustee compliance.
A trustee of a revocable inter vivos trust, if that trust was created by a taxpayer who is both the trustor and a beneficiary and who is otherwise qualified to obtain a deferral of taxes under this chapter, may act for the taxpayer in complying with this chapter.
5.
Spouse not required to claim.
6.
Appeal.
A taxpayer aggrieved by the denial of a claim for deferral of homestead property taxes or disqualification from deferral of homestead property taxes may file an appeal of the State Tax Assessor's determination, within 30 days of notification of denial or disqualification by the State Tax Assessor, with the State Board of Property Tax Review as provided in chapter 101, subchapter 2‑A.

Maine § 36 §6251 (Deferral of tax on homestead; joint election; age requirement; filing claim) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

PL 1989, c. 534, §C1 (NEW). PL 1989, c. 713, §§2,3 (AMD). PL 1989, c. 875, §E50 (AMD). PL 1993, c. 395, §31 (AMD). PL 2021, c. 483, Pt. AA, §6 (AMD). PL 2021, c. 483, Pt. AA, §21 (AFF). PL 2021, c. 630, Pt. B, §6 (AMD). PL 2023, c. 360, Pt. A, §§11, 12 (AMD). PL 2023, c. 412, Pt. S, §§6, 7 (AMD). PL 2023, c. 523, Pt. A, §§14, 15 (AMD).