36 §6232. Municipal authority
Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 907-A: MUNICIPAL PROPERTY TAX ASSISTANCE HEADING: PL 2005, C. 395, §4 (NEW)
§6232. Municipal authority
The legislative body of a municipality may by ordinance adopt a program to provide benefits to persons with homesteads in the municipality. A municipality may choose to restrict the program to persons who are at least 62 years of age. [2005, c. 395, §4 (NEW).]
1. Conditions of program. Except as provided in subsection 1-A, a program adopted under this section must:
A. Require that the claimant has a homestead in the municipality; [2005, c. 395, §4 (NEW).]
B. Provide benefits for both owners and renters of homesteads; and [2005, c. 395, §4 (NEW).]
C. Calculate benefits in a way that provides greater benefits proportionally to claimants with lower incomes in relation to their property taxes accrued or rent constituting property taxes accrued. [2005, c. 395, §4 (NEW).]
[ 2007, c. 635, §1 (AMD) .]
1-A. Volunteer program. A municipality may by ordinance adopt a program that permits claimants who are at least 60 years of age to earn benefits up to a maximum of $750 by volunteering to provide services to the municipality. A program adopted under this subsection does not need to meet the requirements of subsection 1, paragraph B or C. Benefits provided under this subsection must be related to the amount of volunteer service provided. Benefits received under this subsection may not be considered income for purposes of Part 8. A municipality may by ordinance establish procedures and additional standards of eligibility for a program adopted under this subsection.
[ 2007, c. 635, §2 (NEW) .]
2. Relationship to state program. Benefits received under a program adopted by a municipality under this section are in addition to benefits provided under chapter 907. A municipality may, but is not required to, provide that:
A. Benefits under the program are equal to a percentage of the benefits received by the claimant under chapter 907; [2005, c. 395, §4 (NEW).]
B. The amount of benefits received under the program may not exceed 50% of property taxes or rent constituting property taxes paid on a homestead; or [2005, c. 395, §4 (NEW).]
C. The amount of benefits received under the program together with benefits received under chapter 907 may not exceed 60% of property taxes or rent constituting property taxes paid on a homestead. [2005, c. 395, §4 (NEW).]
[ 2005, c. 395, §4 (NEW) .]
3. Repeal of program. A municipality that has adopted a program under this section may repeal it through the same procedure by which the program was adopted.
[ 2005, c. 395, §4 (NEW) .]
SECTION HISTORY
2005, c. 395, §4 (NEW). 2007, c. 635, §§1, 2 (AMD).