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Maine Municipal Reimbursement of Property Tax Losses, Proposed Constitutional Amendment No. 5 (1978)

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The Maine Municipal Reimbursement of Property Tax Losses Referendum, also known as Proposed Constitutional Amendment No. 5, was on the November 7, 1978 ballot in Maine as a legislatively-referred constitutional amendment, where it was approved.[1] The measure required the state to reimburse municipalities each year for one-half of the property tax losses suffered by that municipality during the previous calendar year because of statutory property tax exemptions and credits enacted after April 1, 1978. This amended Section 23 of Part Third of Article IV of the Maine Constitution.[2][3]

Aftermath

In 1983, a legislatively-referred constitutional amendment attempted to make an exception to this required property tax reimbursement if the legislature were to make a property tax exemption for watercraft. The measure was defeated.[1][4]

Another measure in 1983 was passed permitting the legislature to reimburse municipalities for more than 50 percent of the property tax revenues loss caused by the enactment of statutory property tax exemptions or credits. It also permitted, but did not require, the legislature to reimburse municipalities for statutory property tax exemptions or credits for unextracted minerals. The measure also extended a penalty for a change in use of property to be determined without considering the presence of minerals in that property, so long as the mining of minerals would have been subject to a state excise tax at the time the determination of change of use was made.[1][5]

In 1984, a legislatively-referred constitutional amendment provided for watercraft to not be taxed as personal property, as long as certain watercraft were subject to an excise tax collected and used by municipalities.[1][6][7]

Election results

Maine Proposed Constitutional Amendment No. 5 (1978)
ResultVotesPercentage
Approveda Yes 213,417 67.99%
No100,48832.01%

Election results via: Maine State Law and Legislative Reference Library, Proposed Constitutional Amendments 1820-

Text of measure

See also: Maine Constitution, Article IV, Part Third, Section 23

The language appeared on the ballot as:[3]

"Shall the Constitution be amended as proposed by a resolution of the Legislature to require the State to reimburse municipalities from state tax sources for 50% of losses caused by property tax exemptions and credits enacted after April 1, 1978?" [8]

Constitutional changes

The full text of the constitutional changes made by this measure can be read here.

Similar measures

See also

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