Maine 2023-2024 Regular Session

Maine Senate Bill LD130

Introduced
1/10/23  
Refer
1/10/23  

Caption

An Act to Eliminate Senior Citizen Property Tax Stabilization and Expand the Homestead Property Tax Exemption

Impact

The impact of LD130 on state laws is significant, as it restructures the tax relief provisions for seniors. By replacing the stabilization program, which is applicable only for the tax year beginning April 1, 2023, with a more substantial homestead exemption, the bill attempts to simplify tax relief mechanisms for long-term residents, thus potentially providing greater financial relief and certainty to senior homeowners. Critics may argue, however, that the elimination of the stabilization program could lead to fluctuations in property taxes depending on market conditions, which might adversely affect those on fixed incomes.

Summary

LD130, titled 'An Act to Eliminate Senior Citizen Property Tax Stabilization and Expand the Homestead Property Tax Exemption', aims to alter the current property tax structure for senior citizens in Maine. Specifically, the bill proposes to eliminate the existing senior citizen property tax stabilization program that assists those aged 65 and older and replace it with an expanded homestead property tax exemption. Under the new framework, permanent residents aged 65 or older who have lived in their homestead for at least ten years would see the exemption amount increase to $75,000 of their property's just value starting from the property tax year beginning April 1, 2024.

Sentiment

Sentiment towards LD130 is mixed. Supporters highlight the benefits of the expanded homestead exemption for senior citizens, emphasizing that it could ease the financial burden associated with living in Maine, a state known for its high property taxes. Opponents, on the other hand, express concerns about the removal of the stabilization program, which they fear could leave some vulnerable homeowners exposed to rising property tax rates, particularly in more volatile real estate markets. Thus, while the bill seeks to offer a more generous exemption, apprehensions about the stability it replaces frame the discourse around it.

Contention

One of the notable points of contention surrounding LD130 is the balance between providing immediate tax relief versus ensuring long-term stability for senior homeowners. As the bill eliminates a well-established program, discussions have emerged regarding whether the proposed exemption adequately compensates for the loss of the stabilization program's predictability. Additionally, there are concerns regarding the fiscal implications for local municipalities, which might have to adjust to the new exemption without the benefits of a stabilization framework.

Companion Bills

No companion bills found.

Previously Filed As

ME LD7

An Act to Increase the Homestead Property Tax Exemption for Residents 65 Years of Age or Older

ME LD1335

An Act to Amend the Property Tax Stabilization for Senior Citizens Law

ME LD1481

An Act to Amend the Law Governing Stabilization of Property Taxes on Homesteads of Individuals 65 Years of Age or Older

ME SCR002

Homestead Property Tax Exemption Expansion

ME S1546

"Senior Citizens Property Tax Deferral Act"; allows certain seniors to defer property tax payments.

ME A705

"Senior Citizens Property Tax Deferral Act"; allows certain seniors to defer property tax payments.

ME A2245

"Senior Citizens Property Tax Deferral Act"; allows certain seniors to defer property tax payments.

ME LD934

An Act to Provide 100 Percent of the Maine Resident Homestead Property Tax Exemption Amount to Seniors and Veterans

ME LD1413

An Act to Amend the Laws Establishing a Property Tax Stabilization Program for Senior Citizens

ME LD264

An Act to Remove the 12-month Waiting Period for the Maine Resident Homestead Property Tax Exemption

Similar Bills

NJ S2037

Requires direct payment of homestead credit to claimant following sale of qualifying homestead and upon claimant request.

NJ S1309

Requires direct payment of homestead credit to claimant following sale of qualifying homestead and upon claimant request.

CA AB1885

Debtor exemptions: homestead exemption.

NJ A5089

Prohibits homestead property tax rebates and credits and ANCHOR property tax benefits from being paid to property owners who move out of State.

FL H1105

Rescinding a Homestead Exemption Application

NJ A254

Permits eligible claimant who is proportionate owner paying entire property tax bill to collect entire homestead property tax reimbursement amount.

NJ A975

Permits eligible claimant who is proportionate owner paying entire property tax bill to collect entire homestead property tax reimbursement amount.

CA SB832

Debtor exemptions: homestead exemption.