130th MAINE LEGISLATURE
FIRST SPECIAL SESSION-2021
Legislative Document No. 1516
S.P. 489 In Senate, April 20, 2021
An Act To Amend the Property Tax Exemption for Persons Who
Are Legally Blind
(AFTER DEADLINE)
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule
205.
Received by the Secretary of the Senate on April 15, 2021. Referred to the Committee on
Taxation pursuant to Joint Rule 308.2 and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator POULIOT of Kennebec.
Printed on recycled paper
 1 Be it enacted by the People of the State of Maine as follows:
2 Sec. 1. 36 MRSA §654-A, sub-§1, as amended by PL 2019, c. 401, Pt. A, §8, is
3 further amended to read:
4 1. Exemption. The For property tax years beginning on or after April 1, 2021, 10%
5 of the just value of residential real estate up to the just value of $4,000, having a taxable
6 situs in the place of residence, of inhabitants of the State who are legally blind as
7 determined by a properly licensed Doctor of Medicine, Doctor of Osteopathy or Doctor of
8 Optometry is exempt from taxation.
9 SUMMARY
10 This bill amends the property tax exemption available to a resident of the State who is
11 legally blind to exempt 10% of the just value of residential real estate owned by the resident
12 from the property tax.
Page 1 - 130LR1982(01)


Statutes affected:
Bill Text LD 1516, SP 489: 36.654