allocations

PART F
SUMMARY
This Part eliminates the Maine estate tax for decedents dying on or after January 1, 2018.
PART G
Sec. G-1. 36 MRSA §681, sub-§5 as enacted by PL 2005, c. 647, §3 and affected by § 5, is
amended to read:
5. Qualifying shareholder. "Qualifying shareholder" means a person who is a:
A. Shareholder A shareholder in a cooperative housing corporation that owns a
homestead in this State;
B. Shareholder for the preceding 12 months in the cooperative housing corporation
specified in paragraph A; and
C. Permanent A permanent resident of this State.; and
D. Age 65 or older as of April 1 st of the year of exemption.
Sec. G-2. 36 MRSA §682, as enacted by PL 1997, c. 643, Pt. HHH, §3 and affected by
§10, is amended to read:
§682. Permanent residency and age; factual determination by assessor
The assessor shall determine whether an applicant has a permanent residence in this State
and is 65 years of age or older. In making a determination as to the intent of an individual to
establish a permanent residence in this State and the applicant’s age, the assessor may consider
the following:
1. Formal declarations. Formal declarations of the applicant or any other individual;
2. Informal statements. Informal statements of the applicant or any other individual;
3. Place of employment. The place of employment of the applicant;
4. Previous permanent residence. The previous permanent residence of the applicant
and the date the previous permanent residency was terminated;
5. Voter registration. The place where the applicant is registered to vote;
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