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 Town of Bar Harbor. For those eligible, the State of Maine
refunds to the citizen a portion of funds paid as local property tax
or rent. The Town 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 Town of Bar Harbor. Under this program
the Town of Bar Harbor 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 YEAR
The Towns Fiscal Year.
[Added 8-15-2023 by Ord. No. 2023-03]
QUALIFYING APPLICANT
A person who is determined, after review of a complete application under §
162-3 and §
162-4 of this chapter, to be eligible to participate 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.
[Amended 8-15-2023 by Ord. No. 2023-03]
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, prior to the program year.
(2) The
qualifying applicant be a resident in the Town of Bar Harbor at the
time of application and for the prior 5 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
for the Income Tax filing of the preceding calendar year.
B. Additionally,
if the applicant is a property owner:
(1) The
qualifying applicant has applied for and has been granted the homestead
exemption for the current program year.
(2) The
qualifying applicant has no past due property taxes as of the application
deadline.
C. Additionally,
if the applicant makes rent payments:
(1) The
qualifying applicant has paid rent in full through the application
deadline.