[Adopted 5-30-2018 by Ord. No. 04-18A]
The purpose of enacting this chapter is to provide a property
tax relief to qualified applicants, with homesteads in the Town of
Kittery pursuant to Title 36 of the Maine Revised Statutes.
As used in this chapter, the following terms shall have the
meanings indicated:
The residential dwelling owned by, rented to, or held in
trust (including land) for the benefit of the qualifying applicant
residing therein and seeking the benefit assistance provided by this
chapter. The dwelling must be the principal place of residence for
the qualifying applicant.
A Person who is determined by the Town Manager, after review
of a complete application under this chapter, to be eligible for one
or more of the taxpayer benefits under the terms of this chapter.
The work designated as a volunteer position by the Town Manager
and undertaken by the qualifying applicant. In establishing the volunteer
work position, the Town Manager may consider among other factors any
relevant provisions set out in Section 5.6 of the Town's General Assistance
Ordinance[1] dealing with the Municipal Work Program.
[1]
Editor's Note: See Title 11, General Assistance.
This chapter is adopted by the Town under the authority of 30-A
M.R.S. § 3001 and 36 M.R.S. § 6232.
In order to participate in this Emergency Benefit Volunteer
Program, an applicant must demonstrate to the Town Manager that the
applicant meets all of the following:
A.
The applicant must be 60 years of age or older at the time of
application.
B.
The applicant must maintain a homestead in the Town and have
done so for at least five years immediately preceding the time of
the application.
C.
The applicant must show evidence that the applicant has received
a refund for the most recent eligible year under the provisions of
36 M.R.S. § 6201.
D.
The applicant has completed a Town of Kittery General Assistance
Application resulting in an over qualification to receive general
assistance by no more than 15%.
Qualifying applicants eligible to receive up to $750 benefit
against past due rent payments or past due property taxes must have
the value of their benefit determined by multiplying the number of
hours worked in the designated volunteer position by the prevailing
State of Maine minimum wage rate to arrive at the benefit not to exceed
$750.
No volunteer benefit work as provided herein may be undertaken
by a qualifying applicant unless the Town Manager first certifies
that there exist sufficient available monies to fund the volunteer
benefit of the qualifying applicant upon completion of the volunteer
work.
The Town Manager must directly apply the total amount of benefit
accrued by the applicant to the applicant's past due rent payment
or past due Town real estate taxes, whichever is applicable.
Only one qualifying applicant per household is entitled to receive
benefits under this program each fiscal year. The right to file an
application under this chapter is personal to the applicant but the
right may be exercised on behalf of an applicant by the applicant's
legal guardian or attorney-in-fact.
To facilitate the intent and implementation of the provisions
of this program, the Town Manager may establish and adopt additional
reasonable regulations, procedures, application forms, or other requirements
in the implementation of this benefit program not otherwise inconsistent
with any of the express provisions of this chapter.
This chapter is adopted by the Town under the authority of 30-A
M.R.S. § 3001 and 36 M.R.S. § 6232.
In order to participate in this Municipal Property Tax Assistance
Program, an applicant must demonstrate to the Town Manager that the
applicant meets all of the following:
A.
The applicant must be 70 years of age or older at the time of
application.
B.
The applicant has a household income that does not exceed 300%
of the federal poverty level.
C.
The applicant has a homestead in the Town of Kittery.
D.
The applicant must have been a resident of the Town of Kittery
for at least 10 consecutive years immediately preceding the date of
application.
[Amended 12-11-2023]
Qualifying applicants are eligible to receive a credit on their
taxes per household up to the amount set out in Appendix A.
Credits under this program will be conditioned upon the existence
of sufficient funds in the fiscal year in which participation is sought.
If there are not sufficient funds available to pay all qualifying
applicants, credits will be limited to the amount available. In the
event a lack of funding results in no credit or less than the full
credit to a qualifying applicant, the request will not carry over
to the next fiscal year.
The Town Manager must directly apply the total amount of benefit
accrued by the applicant to the applicant's real estate taxes or rent
due, whichever is applicable, no later than October 1 of the year
in which participation is sought.
Only one qualifying applicant per household is entitled to receive
benefits under this program each fiscal year. The right to file an
application is personal to the applicant but the right may be exercised
on behalf of an applicant by the applicant's legal guardian or attorney-in-fact.
If the applicant dies after having filed a timely complete application
that results in a determination of qualification, the amount determined
by the Town Manager will be disbursed to another member of the household
as determined by the Town Manager. If the applicant is the only member
of a household, then no tax credits will be made under this program.
To facilitate the intent and implementation of the provisions
of this program, the Town Manager may establish and adopt additional
reasonable regulations, procedures, application forms, or other requirements
in the implementation of this benefit program not otherwise inconsistent
with any of the express provisions of this chapter.
This chapter is adopted by the Town under the authority of 30-A
M.R.S. § 3001 and 36 M.R.S. § 6271.
In order to participate in this Tax Deferral for Senior Citizens
Program, an applicant must demonstrate to the Town Manager that the
applicant meets all of the following:
A.
The property is an eligible homestead where the taxpayer is
residing.
B.
The applicant is an owner of the eligible homestead.
C.
The applicant must be 70 years of age or older on April 1 of
the year of application.
D.
The applicant has a household income that does not exceed 300%
of the federal poverty level.
E.
The applicant must have been a resident of the Town of Kittery
for at least 10 consecutive years immediately preceding the date of
application.
A qualifying applicant will be allowed to defer property taxes
until an event requiring payment of deferred taxes and accrued interest
has occurred. Interest on deferred taxes accrues at a rate of 0.5%
above the otherwise applicable rate for delinquent taxes.
A.
If property taxes are deferred under the program, the lien established
on the eligible homestead continues for the purpose of protecting
the Town of Kittery's interest in the tax-deferred property. In order
to preserve the right to enforce the lien, Town Manager will record
in the county registry of deeds a list of tax deferred properties
listed in the municipal valuation with the name of the taxpayer listed
on the valuation. The recording of tax-deferred properties is notice
that the Town of Kittery claims a lien against those properties in
the amount of the deferred taxes plus interest together with any fees
paid to the county registry of deeds in connection with the recording.
For a property deleted from the list, the recording serves as notice
of release or satisfaction of the lien.
B.
When it is determined that one of the events requiring payment of deferred taxes and interest occurs, and the property is no longer eligible for the program, the Town Manager will send notice by certified mail to the taxpayer, or the taxpayer's heirs or devisees, listing the total amount of deferred property taxes, including accrued interest and costs for all the years and establish a due and payable date. For events A, B, and C of § 13.4.4.6, the payment is due within 45 days. For event D, the payment is due five days prior to the date of removal of the property from the state. If the deferred tax liability has not been satisfied by the date established, the Town will enforce the lien according to the procedures of M.R.S. Chapter 105. Partial payments accepted during the eighteen-month redemption period provided for in Chapter 105 may not interrupt or extend the redemption period or in any way affect foreclosure procedures.
The Town Manager will provide a copy of the State Tax Assessor's
one-page notice of the effect of deferral of property taxes to each
taxpayer applying to the program at the time of application and will
also annually provide to each taxpayer in the program, in lieu of
a property tax bill, together with an accounting of taxes deferred
and interest accrued.
All deferred taxes and accrued interest must be paid when:
A.
The taxpayer dies.
B.
Some person other than the taxpayer becomes the owner of the
property.
C.
The tax-deferred property is no longer occupied by the taxpayer
as a principal residence, except if the taxpayer is required to be
absent from the eligible homestead for health reasons.
D.
The tax-deferred property is a mobile home and it is moved out
of the State of Maine and Town of Kittery.
|
If one of the events listed occurs and the ownership of the
eligible homestead is transferred to another member of the same household,
the transferee may apply for continuation of the deferral of taxes
if the transferee meets the eligibility requirements of the program.
|
To facilitate the intent and implementation of the provisions
of this program, the Town Manager may establish and adopt additional
reasonable regulations, procedures, application forms, or other requirements
in the implementation of this program not otherwise inconsistent with
any of the express provisions of this chapter.
