18-125 C.M.R. ch. 211 — Rule 211. Deferred Collection of Homestead Property Taxes

18
DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
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MAINE REVENUE SERVICES
Chapter 211: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES
SUMMARY: The Deferred Collection of Homestead Property Taxes Program, 36 M.R.S. §§ 6250-
6266, (the "Deferral Program") allows seniors and disabled resident homeowners to defer
property tax on their primary residence if they meet certain criteria. This rule explains
the disability qualification portion of the Deferral Program.
Outline of Contents:
.01
Definitions
.02
Disability Documentation
.01
Definitions
A.
Disability. "Disability," as defined in 36 M.R.S. § 6250(2-A), means a permanent and
total impairment or condition that prevents an individual from being employed as
determined by an agency of this State or of the Federal Government or pursuant to
routine technical rules adopted by the State Tax Assessor.
B.
Physician. "Physician" means an individual authorized by law to practice medicine or
osteopathic medicine within this State or any other state.
.02
Disability Documentation
Among other criteria, to qualify for the Deferral Program an individual must be either 65 years
old or older or unable to be employed by reason of disability, within the meaning of subsection
.01(A) above, as of April 1 of the year the claim is filed. An individual who is not 65 years or
older must document that they are unable to be employed by reason of disability, within the
meaning of subsection .01(A) above, as follows:
A.
For a veteran, the individual must provide a copy of a letter or other documentation from
the United States Department of Veterans Affairs ("VA") stating that the individual is
totally and permanently disabled or is receiving compensation from the VA for disability
based on a 100% disability rating or at the 100% disability level; or
B.
For all other individuals, including veterans without a disability designation by the VA as
provided in subsection .02(A) above, the individual must provide both a letter from a
physician stating the individual has a total and permanent impairment or condition and a
18-125 Chapter 211 page 2
copy of a benefits letter or other documentation stating that the individual is disabled
issued by:
1.
The United States Social Security Administration;
2.
The Workers' Compensation Board of this State or a similar board or agency of
another state;
3.
The United States Department of Labor, Office of Workers' Compensation
Programs; or
4.
Any other State of Maine or federal board or agency, at the discretion of the State
Tax Assessor.
STATUTORY AUTHORITY: 36 M.R.S. §§ 112, 305, 6250
EFFECTIVE DATE (EMERGENCY):
May 9, 2022
EFFECTIVE DATE:
August 24. 2022 - filing 2022-155