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City of Saco, ME
York County
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[HISTORY: Adopted by the City Council of the City of Saco 10-21-2019; amended in its entirety 1-10-2022. Subsequent amendments noted where applicable.]
[Amended 3-20-2023]
The purpose of this article is to establish a program pursuant to Chapter 907-A of Title 36 of the Maine Revised Statutes to provide property tax assistance to qualifying persons who have a residence in the City of Saco. For those eligible, the State of Maine refunds to the citizen a portion of funds paid as local property tax or rent. The City intends, by this chapter, to offer a credit to those individuals who qualify as beneficiaries of the State of Maine Residents Property Tax Fairness Credit pursuant to Chapter 822 of Title 36 of the Maine Revised Statutes, as may be amended from time to time and who meet the criteria established by this chapter of Title 36 of the Maine Revised Statutes to provide property tax assistance to qualifying persons who are residents of the City of Saco. Under this program the City of Saco may provide tax rebate and rental rebate payments to those individuals who meet the criteria established by this article.
For the purposes of this article, the following terms shall have the following meanings and definitions:
HOMESTEAD EXEMPTION
The State of Maine property tax exemption for all individuals who have owned a permanent residence in Maine for 12 months as of April 1; established by the State of Maine pursuant to 36 M.R.S.A. § 683.
PROGRAM ADMINISTRATOR
The City Administrator or his/her designee.
QUALIFYING APPLICANT
A person who is determined, after review of a complete application under §§ 175-3 and 175-4 of this chapter, to be eligible to participate in the Senior Taxpayer Assistance Program.
QUALIFYING SPOUSE
The legal spouse of a senior citizen who is qualified for and participates in the Senior Taxpayer Assistance Program.
RENT CONSTITUTING PROPERTY TAXES
The amount of annual rent paid which constitutes property tax as calculated by the State of Maine Property Tax Fairness Credit program.
RESIDENCE
The dwelling must be a permanent residence, occupied by that person and that person's dependents as a home.
SENIOR TAX ASSISTANCE PROGRAM
The program established by the City of Saco under this article.
STATE PROPERTY TAX FAIRNESS CREDIT
The property tax credit established by the State of Maine pursuant to 36 M.R.S.A. § 5219-KK, as may be amended from time to time.
A. 
To participate in the Senior Taxpayer Assistance Program, an applicant must demonstrate all of the following:
(1) 
The qualifying applicant shall be at least 65 years of age before April 1 of the program year.
(2) 
The qualifying applicant and their qualifying spouse (if applicable) is a resident in the City of Saco at the time of application and for the past 10 years continuously.
(3) 
The qualifying applicant has received a tax credit under the provisions of the State of Maine Residents Property Tax Fairness Credit Program.
B. 
Additionally, if the applicant is a property owner:
(1) 
The qualifying applicant has applied for the homestead exemption.
(2) 
The qualifying applicant has paid property taxes in full through the date of application.
A. 
A new application shall be required each year in which participation in the program is sought. The program administrator shall provide an application form for the program, which shall include, at a minimum, the applicant's name, residential address, a list of required documentation, and contact information.
B. 
The program is based on the state property tax fairness credit and relates to property taxes and rent paid in the preceding calendar year. As part of the application to the City, the applicant shall authorize the City to seek documentation from the Maine Revenue Services of proof and dollar amount of the state property tax fairness credit received by the applicant.
C. 
The program administrator shall review and determine if the application is complete and accurate and if the applicant is otherwise eligible to participate in the program. The program administrator shall notify an applicant if an application is determined to be incomplete or inaccurate. Applications not deemed complete by July 1 shall not be considered. The program administrator's decision on eligibility to participate in the program will be final.
A. 
If the program administrator determines the applicant is eligible to participate in the program, he/she shall determine the tax rebate. The rebate shall be the lesser of the following amounts but in no case shall the City's rebate exceed the property taxes or rent paid in the preceding calendar year, less the state property tax credit.
(1) 
The amount of the credit qualified for under the property tax fairness credit program; or
(2) 
A pro rata share of the funds appropriated by City Council for that fiscal year.
B. 
The City Administrator shall report to the City Council each year the projected payments and number of eligible applicants requesting assistance from the program fund.
C. 
Timing of rebate payments:
(1) 
A person who qualifies for a credit under the program will have their property tax bills reduced by the amount approved by the program administrator before the first half tax bills are due.
D. 
On or about May 1, the City Council will re-evaluate the program and determine the funding for the ensuing fiscal year.
E. 
Limitations upon payments. Only one qualifying applicant per residence shall be entitled to payment under this program each year. The right to file an application and to receive a rebate under this article is personal to the applicant and does not survive the applicant's death, but such rights might be exercised on behalf of the applicant by the applicant's legal guardian, attorney in fact, or personal representative.