allocations

(2) 50% of its assessed value as of April 1, 2019
(3) 75% of its assessed value as of April 1, 2020
(4) 100% of its assessed value as of April 1, 2021 and for subsequent property tax
years.
B. Property located at a retail sales facility and used primarily in retail sales activity will
no longer be considered eligible property after April 1, 2027. For purposes of this
paragraph, the terms as defined in section 691, subsection 1, paragraph A, subparagraph
6, divisions a to c apply.
Sec. I-4. 36 MRSA §6651, sub-§ 1, as repealed and replaced by PL 2007, c. 627, §95 is
further amended to read:
1. Eligible property. “Eligible property” means qualified business property first placed in
service in the State, or constituting construction in progress commenced in the State after April
1, 1995 and on or before April 1, 2017, but does not include property that is eligible business
equipment as defined in section 691, subsection 1. "Eligible property" includes, without
limitation, repair parts, replacement parts, additions, accessions and accessories to other qualified
business property placed in service on or before April 1, 1995 if the part, addition, accession or
accessory is first placed in service, or constitutes construction in progress, in the State after April
1, 1995, unless that property is eligible business equipment as defined in section 691, subsection
1. "Eligible property" includes used qualified business property if the qualified business property
was first placed in service in the State, or constituted construction in progress commenced in the
State, after April 1, 1995 but does not include property that is eligible business equipment as
defined in section 691, subsection 1. "Eligible property" also includes inventory parts.
Sec. I-5. 36 MRSA §6652, sub-§4, first , as amended by PL 2013 c. 368, Pt. K §1 is
amended to read:
4. Reimbursement percentage. The reimbursement under this chapter is an amount equal
to the percentage specified in paragraphs A and B of taxes assessed and paid with respect to each
item of eligible property, except that for claims filed for application periods that begin on August
1, 2006, August 1, 2009, August 1, 2010 or August 1, 2013 the reimbursement is 90% of that
amount and for claims filed for the application period that begins on August 1, 2014, the
reimbursement is 80% of that amount, and for claims filed for the application period that begins
on August 1, 2017 and for subsequent years, the reimbursement is 90% of that amount.
Sec. I-6. 36 MRSA §6654-A is enacted to read:
§6654-A. Termination of reimbursements.
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