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PROPERTY TAX ASSISTANCE ORDINANCE
Section 1. Purpose
The purpose of this Ordinance is to provide property tax assistance to homeowners and renters resident in the Town of Kennebunkport who are of low or moderate income and whose property tax costs comprise a significant portion of their total income. Under this program, the Town of Kennebunkport will provide supplemental cash refund payments to those individuals who qualify as Kennebunkport resident beneficiaries of the State of Maine Residents Property Tax Program pursuant to Chapter 907 of Title 36 of the Maine Revised Statutes and meet the criteria established by this Ordinance.
Section 2. Definitions
Homestead: A homestead is a dwelling owned or rented by the person seeking tax assistance under this Ordinance or held in a revocable living trust for the benefit of that person. The dwelling must be occupied by that person and that person’s dependents as a home.
Qualifying applicant: A qualifying applicant is a person who is determined by the Town Manager, after review of a complete application under Section 4 of this Ordinance, to be eligible for a refund payment under the terms of this Ordinance.
Section 3. Criteria for Participation
In order to participate in the Property Tax Assistance Program, an applicant shall demonstrate all of the following:
a. The applicant shall have a homestead in the Town of Kennebunkport at the time of the application and for the entire year prior to the date of application.
b. The applicant has received a refund under the provisions of Chapter 907 of 36 M.R.S.A.
c. The applicant has been a resident of the Town of Kennebunkport for at least ten years immediately preceding the date of application for participation in the Program.
Section 4. Application and Payment Procedures
Persons seeking to participate in the Property Tax Assistance Program shall submit a written request to the Town Manager no later than November 15th. Applications are required every year to participate in this program. The Town Manager shall provide an application form for the program, which shall include, at a minimum, the applicant’s name, homestead address and contact information. Attached to all applications shall be satisfactory evidence of eligibility and benefit payment and dollar amount (copy of check) of State Refund under Chapter 907 of Title 36 (State Circuit Breaker Program). The Town Manager shall review and determine if the application is complete and accurate and if the applicant is otherwise eligible to participate in the Program. The Town Manager shall notify an applicant if an application is determined to
be incomplete. The Town Manager’s decision on eligibility to participate in the Program shall be final.
Section 5. Determination of eligibility and amount of eligibility
If the Town Manager determines that the applicant is eligible to participate in the Program, he shall determine the total amount of such eligibility. Eligibility shall be the lesser of the following amounts:
a. 50% of the amount of the refund awarded by the State under Chapter 907, Title 36 M.R.S.A. (Maine Circuit Breaker Program) or;
b. Available monies in the Town Circuit Breaker fund or;
c. $500.00.
The Town Manager shall report to the Board of Selectmen at their first meeting in December each year the projected payments and number of eligible applicants requesting assistance for the program fund.
Section 6. Creation of the Program Fund
The Program Fund from which payments shall be made under the terms of this Ordinance shall be created as follows:
As funds are available, the Board of Selectmen shall request from the annual town meeting to appropriate monies from the general fund or other sources to support this program. Any surplus monies available after all payments have been made shall be deposited into the town’s undesignated fund balance prior to July 31st of each year except as otherwise directed by Town Meeting vote.
Section 7. Timing of Payments
A person who qualifies for payment under this Program shall be mailed a check for the full amount (or pro-rated amount if inadequate funds are available) no later than
December 31st for the year in which participation is sought.
Section 8. Program Fund - Limitations upon payments
Payments under this Ordinance shall be conditioned upon the existence of sufficient monies in the Program Fund the year in which participation is sought. If there are not sufficient monies in the Program Fund to pay fully all qualifying applicants under this Ordinance, payments shall be limited to the amounts available in the Fund, and payments to eligible applicants shall be reduced equally on a percentage basis. In the event that a lack of funding results in no payment or less than the full payment to a qualifying applicant, the request will not carry over to the next year.
Only one qualifying applicant per household shall be entitled to payment under this Program each year. The right to file an application under this Ordinance is personal to the applicant and does not survive the applicant’s death, but the right may be exercised on behalf of an applicant by the applicant’s legal guardian or attorney-in-fact. If an applicant dies after having filed a timely complete application that results in a determination of qualification, the amount determined by the Town Manager shall be disbursed to another member of the household as determined by the Town Manager. If the applicant was the only member of a household, then no payment shall be made under this Ordinance.
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