APPROVED CHAPTER
JUNE 8, 2021 120
BY GOVERNOR PUBLIC LAW
STATE OF MAINE
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IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-ONE
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H.P. 653 - L.D. 897
An Act To Allow Municipalities To Set Below-market Interest Rates for
Senior Citizen Property Tax Deferral Programs
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §6271, sub-§3, as amended by PL 2017, c. 170, Pt. B, §10, is
further amended to read:
3. Effect of deferral. If property taxes are deferred under the program, the lien
established on the eligible homestead under section 552 continues for the purpose of
protecting the municipal interest in the tax-deferred property. Interest on the deferred taxes
accrues at the rate of 0.5 percentage points above the otherwise applicable rate for
delinquent taxes unless the municipality adopts a lower interest rate. In order to preserve
the right to enforce the lien, the municipality shall record in the county registry of deeds a
list of the tax-deferred properties of that municipality. The list must contain a description
of each tax-deferred property as listed in the municipal valuation together with the name of
the taxpayer listed on the valuation. The list must be updated annually to reflect the
addition or deletion of tax-deferred properties, the amount of deferred taxes accrued for
each property and payments received.
The recording of the tax-deferred properties under this subsection is notice that the
municipality claims a lien against those properties in the amount of the deferred taxes plus
interest together with any fees paid to the county registry of deeds in connection with the
recording. For a property deleted from the list, the recording serves as notice of release or
satisfaction of the lien, even though the amount of taxes, interest or fees is not listed.
Page 1 - 130LR1751(03)


Statutes affected:
Bill Text ACTPUB , Chapter 120: 36.6271