The Maine Mineral Value and Municipal Property Tax Reimbursement Referendum, also known as Constitutional Amendment 8, was on the November 8, 1983 ballot in Maine as a legislatively-referred constitutional amendment, where it was approved. The measure permitted 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. This amended Section 23 of Article IV, Part Third and Section 8 of Article IX of the Maine Constitution.
In 1978, a legislatively-referred constitutional amendment was passed that 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.
| Maine Constitutional Amendment 8 (1983)|
| Yes|| 140,680|| 52.89%|
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 and Article IX, Section 8
The language appeared on the ballot as:
This text is quoted verbatim from the original source. Any inconsistencies are attributed to the original source.
"Shall the Constitution of Maine be amended to change the municipal property tax loss reimbursement provisions and to change the penalty payable upon the change of use of land containing minerals which is being valued at current use?"
The full text of the constitutional changes made by this measure can be read here.
- ↑ 1.0 1.1 Maine State Law and Legislative Reference Library, "Proposed Constitutional Amendments 1820-," accessed April 23, 2014
- ↑ Bangor Daily News, "State of Maine Special Election November 8, 1983: Important Notice to All Voters of the State of Maine," November 1, 1983
- ↑ 3.0 3.1 Constitutional Resolutions of the State of Maine as Passed at the First Regular Session of the One Hundred and Eleventh Legislature, 1983, "Chapter 2," accessed April 23, 2014
- ↑ Constitutional Resolutions of the State of Maine As Passed at the First Regular Session of the One Hundred and Eighth Legislature, "Chapter 5," accessed April 21, 2014