18-125 C.M.R. ch. 901, § .02 - Homestead

A. Generally. "Homestead" means the dwelling owned or rented by the claimant or held in a revocable living trust for the benefit of the claimant and occupied by the claimant and the claimant's dependents as a home. The homestead may consist of a part of a multidwelling or multipurpose building and up to 10 acres of contiguous land. Separate parcels of land are considered contiguous if separated solely by a road, or public or private right of way. "Dwelling" means an individual house, apartment, duplex unit, co-op unit, condominium unit, mobile home, or mobile home pad. "Owned" includes possession by a purchaser under a land contract and one or more joint tenants or tenants-in-common and possession under a legally binding agreement that allows the owner of the dwelling to transfer title to the property but continue to occupy the dwelling as a home until some future event stated in the agreement.

B. Ownership of homestead. Ownership of a homestead may be by fee, by life tenancy, by bond for a deed, as mortgagee, or any other similar possessory interest provided that the owner is personally responsible to the municipality or taxing authority for the property tax for which a refund is claimed.

C. Room and Board. A homestead does not include room and board when amounts paid for food, personal care, laundry, or similar items or services are not distinguishable from amounts paid for the right to occupy a homestead. A homestead also does not include a nursing home or a room in another person's private home.

D. Seasonal Dwelling Occupied as a Home.Generally, a claimant who has more than one home or apartment at the same time during the year must base a claim on the claimant's primary homestead. For example, an applicant owns a seasonal house which he or she occupies as a home for part of the year. During the remainder of the year, the claimant rents and occupies an apartment. Both the house and the apartment are in Maine. The claim must be based on a prorated share of the tax on the seasonal home and the rent paid for the apartment during occupancy. The prorated tax amount is based on the time the claimant occupies the seasonal home divided by the period of ownership.

E. Congregate Housing. Congregate housing generally allows individuals to live independently. However, the rent amount usually includes heat, utilities, housekeeping services, transportation, and use of common areas. In addition, meals are available in a central dining room for an additional charge. An individual living in congregate housing may qualify as a claimant (if otherwise eligible) based on the amount of rent paid for the right to occupy the apartment. The remainder of the monthly rent amount that covers heat, utilities, services, meals, or similar items must be excluded from the rent claimed on the application.

F. Occupying the homestead.A claimant must have occupied his or her homestead for at least six months during the claim year in order to be eligible for a refund. A claimant is considered to have occupied the homestead during a temporary absence due to exigent circumstances such as illness, hospitalization, and military deployment, provided that the claimant does not rent the homestead to another person during the period of temporary absence.

G. Maintaining the homestead.A claimant must have owned or rented (as a lessee) one or more homesteads in Maine for all 12 months during the year for which relief is requested. A homestead is not maintained during any period in which the owner or lessee leases or sub-leases the dwelling to another person.

Notes

18-125 C.M.R. ch. 901, § .02