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132nd MAINE LEGISLATURE
FIRST SPECIAL SESSION-2025
Legislative Document No. 1591
H.P. 1049 House of Representatives, April 10, 2025
An Act to Grant a Municipality Authority to Tax Property
According to Use
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative ANKELES of Brunswick.
Page 1 - 132LR1894(01)
1Be it enacted by the People of the State of Maine as follows:
2Sec. 1. 36 MRSA §566 is enacted to read:
3§566. Allowance of differential mill rates and classification ratios of property
4according to use
5 If an amendment to the Constitution of Maine allows such an assessment, a
6 municipality may assess differential mill rates, classification ratios or other means of
7 differential taxation of property according to use, including:
81. Homestead residences. Homestead residences;
92. Nonhomestead residential property. Nonhomestead residential property; and
103. Property for commercial use. Property for commercial use.
11 Property must be taxed consistently across all types of property used for similar
12 purposes. If property is used for commercial purposes constituting more than 25% of the
13 property, property tax must be calculated for that portion according to use.
14 For purposes of this section, "classification ratio" means a comparison of the effective
15 tax rates for 2 types of property.
16SUMMARY
17 This bill provides that if an amendment to the Constitution of Maine allows such an
18 assessment, a municipality may assess differential mill rates, classification ratios or other
19 means of differential taxation of property according to use, including homestead
20 residences, nonhomestead residential property and property for commercial use. Property
21 must be taxed consistently across all types of property used for similar purposes.
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