§6201-A. Short title This chapter may be known and may be cited as the “Maine Residents Property Tax Program” and may be referred to as “the Circuitbreaker Program.” [PL 2005, c. 618, §18 (AMD).] SECTION HISTORY PL 1989, c. 534, §A4 (NEW). PL 2005, c. 618, §18 (AMD).
§6201. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1991, c. 824, Pt. A, §80 (AMD).] 1. Benefit base. “Benefit base” means property taxes accrued or rent constituting property taxes accrued. In the case of a claimant paying both rent and property taxes […]
§6202. Claim is personal The right to file a claim under this chapter is personal to the claimant and does not survive the claimant’s death, but the right may be exercised on behalf of a claimant by the claimant’s legal guardian or attorney-in-fact. If a claimant dies after having filed a timely claim, the amount […]
§6203-A. Procedure for reimbursement At least monthly on or before the last day of the month, the State Tax Assessor shall determine the benefit for each claimant under this chapter and certify the amount to the State Controller to be transferred to the so-called circuit breaker reserve established, maintained and administered by the State Controller […]
§6203. Claim to be paid from General Fund (REPEALED) SECTION HISTORY PL 1987, c. 516, §§3,6 (NEW). PL 2003, c. 673, §BB1 (RP).
§6204. Filing date A claim may not be paid unless the claim is filed with the Bureau of Revenue Services on or after August 1st and on or before the following May 31st. [PL 2005, c. 2, Pt. E, §3 (AMD); PL 2005, c. 2, Pt. E, §§7, 8 (AFF).] SECTION HISTORY PL 1987, […]
§6205. One claim per household Only one claimant per household or homestead per year shall be entitled to relief under this chapter. [PL 1987, c. 516, §§ 3 and 6 (NEW).] SECTION HISTORY PL 1987, c. 516, §§3,6 (NEW).
§6206. Income limitations for elderly households A claimant representing an elderly household shall qualify for the following benefits subject to the following income limitations. [PL 1987, c. 516, §§3, 6 (NEW).] 1. Single-member elderly households. For single-member elderly households, the benefit shall be calculated as follows: If household income equals: The benefit equals: $ […]
§6207. Income limitations for nonelderly households A claimant representing a nonelderly household qualifies for the following benefits subject to the following income limitations. [PL 1997, c. 557, Pt. A, §3 (AMD); PL 1997, c. 557, Pt. G, §1 (AFF).] 1. Benefit calculation. For claimants representing a nonelderly household, the benefit is calculated as follows: […]
§6208. Benefit calculation for elderly households If a claimant representing an elderly household qualifies for a larger benefit under section 6207 than under section 6206, then that claimant’s benefit must be calculated under section 6207. [PL 2011, c. 240, §41 (AMD).] SECTION HISTORY PL 1987, c. 516, §§3,6 (NEW). PL 2011, c. 240, §41 […]
§6209. Annual adjustment 1. Household limitation adjustment. The State Tax Assessor shall determine annually the household income eligibility adjustment factor. That factor must be multiplied by the applicable income limitations in section 6206, as previously adjusted according to this subsection, for the year prior to that for which relief is requested. The result must be […]
§6210. Administration The State Tax Assessor shall make available suitable forms with instructions for claimants. The claim must be in the form prescribed by the assessor and must be signed by the claimant. [PL 2005, c. 218, §59 (AMD).] The assessor shall include a checkoff to request an application for the Maine Residents Property […]
§6211. Audit of claim If, on the audit of any claim filed under this chapter, the State Tax Assessor determines the amount to have been incorrectly determined, the assessor shall redetermine the claim and shall notify the claimant of the redetermination and the reasons for it. The redetermination is reviewable in accordance with section 151. […]
§6212. Denial of claim 1. Fraudulent claim. If the State Tax Assessor determines that a claim under this chapter is excessive and was filed with fraudulent intent, the claim must be disallowed in full. If the claim has been paid, the amount paid may be recovered by assessment, collection and enforcement in the manner provided […]
§6213. Appeal A denial in whole or in part of relief claimed under this chapter may be appealed in accordance with section 151. [PL 2011, c. 240, §42 (AMD).] SECTION HISTORY PL 1987, c. 516, §§3,6 (NEW). PL 1995, c. 639, §33 (AMD). PL 2011, c. 240, §42 (AMD).
§6214. Disallowance of certain claims A claim shall be disallowed, if the State Tax Assessor finds that the claimant received title to his homestead primarily for the purpose of receiving benefits under this chapter. [PL 1987, c. 516, §§ 3, 6 (NEW).] SECTION HISTORY PL 1987, c. 516, §§3,6 (NEW).
§6215. Extension of time for filing claims In case of sickness, absence or other disability, or if, in the judgment of the State Tax Assessor, good cause exists, the assessor may extend, for a period not to exceed 2 months, the time for filing a claim. A request for an extension may be submitted at […]
§6216. Protection from loss of benefits It is the intent of the Legislature that any claim paid under this chapter shall supplement any benefits paid under aid to the aged, blind and disabled or any program which succeeds or supplants it. The Department of Health and Human Services shall take any such action as may […]
§6217. Sunset (REPEALED) SECTION HISTORY PL 1987, c. 516, §§3,6 (NEW). PL 1987, c. 839, §4 (RP).
§6218. Readability; application; instructions The application form and instructions used by applicants for assistance under the Maine Residents Property Tax Program and its successor, if any, shall have a readability score, as determined by a recognized instrument for measuring adult literacy levels, equivalent to no higher than a 6th grade reading level. [PL 1989, […]
