HP1059, LD 1478, item 1, An Act To Avoid Potential Loss of Revenue by Municipalities and the Unorganized Territory from Donated Property

An Act To Avoid Potential Loss of Revenue by Municipalities and the Unorganized Territory from Donated Property

Be it enacted by the People of the State of Maine as follows:

Sec. 1. 36 MRSA §651, as amended by PL 1981, c. 492, Pt. D, §6 and c. 595, §4, is further amended to read:

§ 651. Public property

The following public property is exempt from taxation:

1. Public property. The following public property is exempt from taxation:

A. The property of the United States so far as the taxation of such property is prohibited under the Constitution and laws of the United States.

B. The property of the State of Maine.

B-1. Real estate owned by the Water Resources Board of the State of New Hampshire and used for the preservation of recreational facilities in this State.

C. All property which that by the Articles of Separation is exempt from taxation.

D. The property of any public municipal corporation of this State appropriated to public uses, if located within the corporate limits and confines of such public municipal corporation.

E. The pipes, fixtures, hydrants, conduits, gatehouses, pumping stations, reservoirs and dams, used only for reservoir purposes, of public municipal corporations engaged in supplying water, power or light, if located outside of the limits of such public municipal corporation.

F. All airports and landing fields and the structures erected thereon or contained therein of public municipal corporations whether located within or without the limits of such public municipal corporations. Any structures or land contained within such airport not used for airport or aeronautical purposes shall is not be entitled to this exemption. Any public municipal corporation which that is required to pay taxes to another such corporation under this paragraph with respect to any airport or landing field shall must be reimbursed by the county wherein the airport is situated.

G. The pipes, fixtures, conduits, buildings, pumping stations and other facilities of a public municipal corporation used for sewage disposal, if located outside the limits of such public municipal corporation.

Property donated to a public entity on or after October 1, 2013 is not exempt from taxation under this section unless the donation is approved by the legislative body of the municipality where the property is located or, in the case of property located in the unorganized territory, by the county commissioners of the county where the property is located or the donor establishes an account to make payments in lieu of property taxes to the municipality where the property is located or, in the case of property located in the unorganized territory, to the Unorganized Territory Education and Services Fund under section 1605.

summary

This bill provides that the property tax exemption for publicly owned property does not apply to property donated to a public entity on or after October 1, 2013 unless the donation is approved by the legislative body of the municipality where the property is located or, in the case of property located in the unorganized territory, by the county commissioners of the county where the property is located or the donor establishes an account to make payments in lieu of taxes.

HP1059 LD 1478	Session - 126th Maine Legislature		LR 2065 Item 1
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