Tax Relief For Seniors: New Sample Ordinance

Training for: Legal Notes

Earlier this year the Legislature enacted a new law authorizing municipalities to allow taxpayers over 60 to work off up to $750 of their property tax bill (see “New Tax Relief Program for Senior ‘Volunteers’,” Maine Townsman, “Legal Notes,” June 2008). In order to participate, however, a municipality must have an ordinance enacted by its legislative body (town meeting or town or city council). Until recently, no one had drafted such an ordinance, but now the Town of Kittery (which initiated the legislation) has enacted one.

Kittery’s ordinance sets up a benefit program for seniors who over-qualify for General Assistance by no more than 15% and who have received a property tax refund under the State’s “Circuit Breaker” program. The amount of the benefit is based on the number of hours worked multiplied by the prevailing State minimum wage, up to $750. The benefit is applied directly to property taxes or rent, as applicable. Participation is limited to one applicant per household per year. The program is funded out of overlay (see “Property Tax ‘Overlay’,” Maine Townsman, “Legal Notes,” May 2007).

For Kittery’s ordinance, click here. And please note: This is presented as a sample only – it has not been reviewed by MMA Legal Services. Municipalities considering opting into this program should work closely with local legal counsel to ensure that any ordinance proposed is right for them. (By R.P.F.)

Earlier this year the Legislature enacted a new law authorizing municipalities to allow taxpayers over 60 to work off up to $750 of their property tax bill (see “New Tax Relief Program for Senior ‘Volunteers’,” Maine Townsman, “Legal Notes,” June 2008). In order to participate, however, a municipality must have an ordinance enacted by its legislative body (town meeting or town or city council). Until recently, no one had drafted such an ordinance, but now the Town of Kittery (which initiated the legislation) has enacted one.

Kittery’s ordinance sets up a benefit program for seniors who over-qualify for General Assistance by no more than 15% and who have received a property tax refund under the State’s “Circuit Breaker” program. The amount of the benefit is based on the number of hours worked multiplied by the prevailing State minimum wage, up to $750. The benefit is applied directly to property taxes or rent, as applicable. Participation is limited to one applicant per household per year. The program is funded out of overlay (see “Property Tax ‘Overlay’,” Maine Townsman, “Legal Notes,” May 2007).

For Kittery’s ordinance, click here. And please note: This is presented as a sample only – it has not been reviewed by MMA Legal Services. Municipalities considering opting into this program should work closely with local legal counsel to ensure that any ordinance proposed is right for them. (By R.P.F.)