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Town of Kittery, ME
York County
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Table of Contents
Table of Contents
[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:
HOMESTEAD
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.
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.
VOLUNTEER WORK POSITION
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.
Qualifying applicants are eligible to receive a credit on their taxes of up to $1,000 per household.
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.