2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM
36 §6207. Income limitations for nonelderly households
Part 9: TAXPAYER BENEFIT PROGRAMS
§6207. Income limitations for nonelderly households
A claimant representing a nonelderly household qualifies for the following benefits subject to the following income limitations. [1997, c. 557, Pt. A, §3 (AMD); 1997, c. 557, Pt. G, §1 (AFF).]
1. Benefit calculation. For claimants representing a nonelderly household, the benefit is calculated as follows:
A. [1989, c. 534, Pt. A, §6 (NEW); 1989, c. 878, Pt. B, §36 (RP).]
A-1. Fifty percent of that portion of the benefit base that exceeds 4% but does not exceed 8% of income plus 100% of that portion of the benefit base that exceeds 8% of income to a maximum payment of $2,000; and [2009, c. 213, Pt. XXX, §1 (AMD).]
B. For application periods beginning on August 1, 2009, August 1, 2010, August 1, 2011 and August 1, 2012, the benefit is limited to 80% of the amount determined under paragraph A-1. [2011, c. 380, Pt. P, §1 (AMD).]
[ 2011, c. 380, Pt. P, §1 (AMD) .]
2. Income eligibility.
[ 2005, c. 2, Pt. E, §§7, 8 (AFF); 2005, c. 2, Pt. E, §5 (RP) .]
2-A. Income eligibility. For application periods beginning on or after August 1, 2008, a single-member household with a household income in excess of $60,000 and a household with 2 or more members with a household income in excess of $80,000 are not eligible for a benefit.
[ 2007, c. 700, Pt. A, §2 (NEW) .]
3. Subsidized housing; special needs payment. A claim may not be granted under this section to claimants:
A. Whose housing costs for the year for which relief is requested were subsidized by government programs that limit housing costs to a percentage of household income, except that the exclusion provided by this paragraph does not apply to persons receiving social security disability or supplemental security income disability benefits. [1999, c. 494, §1 (AMD).]
B. [1997, c. 557, Pt. A, §3 (RP); 1997, c. 557, Pt. G, §1 (AFF); 1997, c. 683, Pt. B, §24 (RP).]
[ 1999, c. 494, §1 (AMD) .]
4. Minimum benefit. A claim of less than $10 may not be granted.
[ 1997, c. 557, Pt. A, §3 (AMD); 1997, c. 557, Pt. G, §1 (AFF) .]
SECTION HISTORY
1987, c. 516, §§3,6 (NEW). 1987, c. 839, §3 (AMD). 1987, c. 876, §§5,10 (AMD). 1989, c. 534, §§A6-8 (AMD). 1989, c. 878, §§B36,37 (AMD). 1991, c. 780, §Q3 (AMD). 1991, c. 780, §Q5 (AFF). 1993, c. 410, §§C6,7 (AMD). 1995, c. 368, §§CCC8,9 (AMD). 1995, c. 368, §CCC11 (AFF). 1995, c. 395, §S4 (AMD). 1995, c. 639, §32 (AMD). 1997, c. 530, §A33 (AMD). 1997, c. 557, §A3 (AMD). 1997, c. 557, §G1 (AFF). 1997, c. 683, §B24 (AMD). 1999, c. 494, §1 (AMD). 2005, c. 2, §§E4,5 (AMD). 2005, c. 2, §§E7,8 (AFF). 2007, c. 700, Pt. A, §2 (AMD). 2009, c. 213, Pt. XXX, §§1, 2 (AMD). 2011, c. 380, Pt. P, §1 (AMD).
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