APPROVED CHAPTER
JULY 8, 2021 410
BY GOVERNOR PUBLIC LAW
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-ONE
_____
S.P. 86 - L.D. 198
An Act To Improve Maine's Tax Laws by Providing a Property Tax
Exemption for Central Labor Councils
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §652, sub-§1, ¶F, as amended by PL 2007, c. 627, §20, is further
amended to read:
F. The real estate and personal property owned and occupied or used solely for their
own purposes by central labor councils, chambers of commerce or boards of trade in
this State are exempt from taxation. For the purposes of this paragraph, "central labor
council" means an association or network of labor unions designed to promote and
protect the interests of their members.
Further conditions to the right of exemption are that:
(1) A director, trustee, officer or employee of any organization claiming exemption
may not receive directly or indirectly any pecuniary profit from the operation of
that organization, except as reasonable compensation for services in effecting its
purposes or as a proper beneficiary of its purposes;
(2) All profits derived from the operation of the organization and the proceeds
from the sale of its property must be devoted exclusively to the purposes for which
it is organized; and
(3) The institution, organization or corporation claiming exemption under this
paragraph must file with the assessors upon their request a report for its preceding
fiscal year in such detail as the assessors may reasonably require.
Page 1 - 130LR0717(03)


Statutes affected:
Bill Text LD 198, SP 86: 36.652
Bill Text ACTPUB , Chapter 410: 36.652