18-125 C.M.R. ch. 901, § .01 - Claimant

A. Generally.A claimant must have been domiciled in Maine and owned or otherwise maintained a homestead in Maine during the entire calendar year for which relief is requested under the Maine Residents Property Tax Program. In addition, a claimant must have occupied the homestead for at least six (6) months during that year, and, except for a homestead held in a revocable trust or under a legally binding agreement that allows the owner to transfer title to the property but continue to occupy the dwelling as a home, must have been personally responsible for the payment to the municipality or other taxing authority of property tax on the homestead or for the payment to the lessor of rent on the homestead. The legal guardian or attorney in fact of a claimant may file a claim on behalf of the claimant.

B. Death of Claimant.The right to file a claim does not survive the claimant's death. If a valid claim was filed prior to death, reimbursements made after the death of the claimant will be made to the claimant's spouse, or if no spouse, will be divided equally among surviving members of the household. If the claimant was the only member of the household, reimbursement may be made to the claimant's personal representative. If a personal representative is not appointed within two (2) years of the filing of the claim, the amount of the claim escheats to the State.

C. Unmarried individuals.If a homestead is occupied by two or more unmarried individuals, none of whom is a dependent of another, and all of whom meet the qualifications of a claimant, each must file a separate application as if living alone. Each must list his or her income and claim his or her share of the total tax assessed or rent paid.

D. Marital status.If a married couple was living together in the same homestead on the last day of the claim year, only one application can be filed. The claimant may be either the husband or the wife, but there may be only one claimant per household. If the spouses are living apart and thereby do not occupy the same homestead on the last day of the claim year and filed Maine income tax returns as married filing separate, separate applications may be filed containing the claimant's and dependents' household income (excluding the spouse's income) and claiming the property tax or rent on the separate homestead. However, if the spouses file a joint Maine income tax return, only one application can be filed. On this application, they must include their combined household income and can claim the tax or rent on only one of the homesteads as if they were living together.

E. One spouse a resident, the other a nonresident.If the homestead is jointly owned by the spouses, the spouse who is the Maine resident is the claimant. The claimant must include the income of both spouses on the application and claim the total property tax assessed or rent paid on the Maine homestead.

F. Spouse confined to a nursing home. If a husband and wife own a homestead jointly and one spouse is a patient in a nursing home, the application must include the income of both spouses and claim the total property tax assessed or rent paid on the homestead only.

G. Dependent.A dependent is a person who is claimed (or could be claimed) as a dependent on another person's income tax return. A dependent does not qualify as a claimant.

H. Ownership of homestead as heirs or devisees.To qualify as a claimant, an heir or devisee must document his or her ownership of the homestead for the entire year for which a claim is filed, occupy the homestead for at least six months of the year for which a claim is filed, and otherwise qualify to be the claimant. A copy of a will listing all the devisees to the property is one example of acceptable documentation of ownership. If more than one heir or devisee has an ownership interest in the property (even if merely beneficial), a written statement is required from all other heirs or devisees stating that they did not occupy the homestead or, if occupancy was shared, must include information related to the actual percentage of occupancy claimed for purposes of their own application for refund.

Notes

18-125 C.M.R. ch. 901, § .01