MaineMaine heirs could keep inherited homes eligible for a tax break
An eligible heir could keep a home eligible for Maine's homestead tax exemption after an owner's death, if the heir had lived in the town for the prior year.
What it does
An eligible heir could qualify for the homestead tax exemption without restarting the 12-month ownership wait, if the heir had lived in the town for the year before the owner died.
The proposed amendment lists $113,000 in state funds to reimburse towns for the homestead tax exemption in 2026–27.
Argument forAn eligible heir could avoid restarting the homeownership wait, helping keep a family home eligible for the tax break.
Argument againstHeirs who had not lived in the town for a full year before the owner's death could still miss the exemption.
More detail
The proposed amendment would treat an eligible heir as having continuously owned the homestead. The heir must succeed to a Maine permanent resident who owned the homestead at the time of death. The heir must be a permanent resident of the town where the home is located for the 12 months before the former owner's death. The required town residency covers the 12 months before the former owner's death.
The proposed amendment lists $113,000 for state reimbursement to municipalities. The listed funding is for increased municipal reimbursement for the homestead property tax exemption. The funds are listed for fiscal year 2026–27.
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Where it stands
- Introduced
- Passed 1st Chamber
- Became Law
- Died
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Apr 29Died in Possession of the Senate when the Legislature adjourned Sine Die and was PLACED IN THE LEGISLATIVE FILES. (DEAD)Died
- 2025
- Jun 25CARRIED OVER, in the same posture, to any special or regular session of the 132nd Legislature, pursuant to Joint Order SP 800.
- Jun 17On motion by Senator ROTUNDO of Androscoggin PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending ENACTMENT in concurrence
- Jun 17Sent for concurrence. ORDERED SENT FORTHWITH.
- Jun 17PASSED TO BE ENACTED.Became Law
- Jun 16Reported Out - OTP-AM/OTP-AM
- Vote recorded ACC MAJ OTP AS AMENDED REP. Result: pass.Lower
- Jun 16Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED by Committee Amendment "A" (H-730) in concurrence.Minor
- Jun 16Committee Amendment "A" (H-730) READ and ADOPTEDMinor
- Jun 16READ ONCEMinor
- Jun 16On motion by Senator INGWERSEN of York the Majority Ought to Pass as Amended by Committee Amendment "A" (H-730) Report ACCEPTED
- Jun 16Reports Read
- Jun 16Sent for concurrence. ORDERED SENT FORTHWITH.
- Jun 16The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment "A" (H-730).Minor
- Jun 16Under suspension of the rules, the Bill was given its SECOND READING without REFERENCE to the Committee on Bills in the Second Reading.
- Jun 16Committee Amendment "A" (H-730) was READ and ADOPTED.Minor
- Jun 16The Bill was READ ONCE.Minor
- Jun 16(Yeas 76 - Nays 70 - Absent 3 - Excused 2)
- Jun 16ROLL CALL NO. 527
- Jun 16On motion of Representative CLOUTIER of Lewiston, the Majority Ought to Pass as Amended Report was ACCEPTED.
- Jun 16Reports READ.
- Mar 21Carried over, in the same posture, to the next special or regular session of the 132nd Legislature, pursuant to Joint Order SP 519.
- Mar 18Voted - Divided Report
- Mar 18Work Session Held
- Jan 23The Bill was REFERRED to the Committee on TAXATION pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.Minor
- Jan 23Received by the Clerk of the House on January 23, 2025.Introduced
Taxes & Budget