Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 654

Estates of certain persons

Official textlegislature.maine.gov

Last amended: PL 1973, c. 66, §§7,8 (AMD). PL 1975, c. 247 (AMD). PL 1975, c. 623, §53 (AMD). PL 1975, c. 765, §12 (AMD). PL 1975, c. 770, §202 (AMD). PL 1977, c. 420 (AMD). PL 1979, c. 732, §§24,31 (AMD). PL 1983, c. 777, §2 (AMD). PL 1987, c. 772, §14 (AMD). PL 1993, c. 708, §J13 (AMD). PL 1995, c. 545, §1 (AMD). PL 2003, c. 686, §1 (AMD). PL 2013, c. 416, §1 (RP).

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In this chapter (40 sections)
  1. 592 · Enforcement provision
  2. 593 · Application
  3. 594 · Exception
  4. 601 · Personal property; defined
  5. 602 · Where taxed
  6. 603 · Exceptions
  7. 604 · Mortgaged personal property; taxes
  8. 605 · Deceased persons
  9. 606-2 · Tax priority; deceased's personal property
  10. 607 · Insolvent person's personal property
  11. 608 · Blooded animals
  12. 609 · Sailing vessels and barges; tax rate
  13. 610 · Rebuilt vessels and barges; tax rate
  14. 610-A · Watercraft assessed as personal property
  15. 611 · Equipment tax
  16. 612 · Tax lien on personal property
  17. 613 · Watercraft decal
  18. 651 · Public property
  19. 652 · Property of institutions and organizations
  20. 653 · Estates of veterans
  21. 654 · Estates of certain persons
  22. 654-A · Estates of legally blind persons
  23. 655 · Personal property
  24. 656 · Real estate
  25. 657 · Purpose
  26. 658 · Application
  27. 659 · Recovery by a municipality
  28. 660 · Legislative review of exemptions
  29. 661 · Reimbursement for exemptions
  30. 671 · Definitions
  31. 672 · Permanent residency; factual determination by municipal assessor
  32. 673 · Exemption of homesteads
  33. 674 · Forms
  34. 675 · Application
  35. 676 · Duty of municipal assessor
  36. 677 · Homestead exemptions; approval; refusal; hearings
  37. 678 · Lien imposed on property of person claiming exemption although…
  38. 681 · Definitions
  39. 682 · Permanent residency; factual determination by assessor
  40. 683 · Exemption of homesteads
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