Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 6253
Claim forms; contents
# 1.
Administration.
A taxpayer's claim for deferral under this chapter must be in writing on a form supplied by the bureau and must:
# A.
Describe the homestead;
# B.
Provide information establishing the eligibility for the deferral under this chapter, including information that establishes that the liquid assets and the income, as defined in section 5219‑KK, subsection 1, paragraph D , are less than the limits set by section 6251, subsection 1 for the calendar year immediately preceding the calendar year in which the claim is filed; and C.
Contain any information required by the bureau to show that the requirements of section 6252 have been met.
# 2.
Statement verification.
The claim must contain a statement verified by a written declaration of the taxpayer making the claim that the statements contained in the claim are true.
Source: view the official text
In this chapter (19 sections)
- 6250 · Definitions
- 6251 · Deferral of tax on homestead; joint election; age requirement;…
- 6252 · Property entitled to deferral
- 6252-A · Deferral of delinquent taxes
- 6253 · Claim forms; contents
- 6254 · State liens against tax-deferred property
- 6255 · Listing of tax-deferred property; interest accrual
- 6256 · Recording liens in county; recording constitutes notice of state…
- 6257 · Payment of amount equivalent to deferred taxes by the State
- 6258 · Annual notice to taxpayer
- 6259 · Events requiring payment of deferred tax and interest
- 6260 · Time for payments; delinquencies
- 6261 · Election by spouse to continue tax deferral
- 6262 · Voluntary payment of deferred tax and interest
- 6263-2 · Extension of time for payment upon death of claimant or spouse
- 6264 · Limitations
- 6265 · Deed or contract clauses preventing application for deferral…
- 6266 · Senior Property Tax Deferral Revolving Account; sources; uses
- 6267 · Phase out of elderly tax deferral program