An Act To Grant A Municipality Authority To Tax Property According To Use

LD 1591 would allow Maine municipalities to implement different property tax rates based on how property is used, if a constitutional amendment permits it. Specifically, it would authorize taxing homestead residences, nonhomestead residential properties, and commercial properties at different rates. The bill requires that properties used similarly for the same purpose must be taxed consistently, and if over 25% of a property is used commercially, that portion must be taxed accordingly. This change would directly affect local governments' ability to structure property taxes and property owners based on their property's primary use.