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us-me/regulation/18-125-cmr/813 — 18-125 CMR Chapter 813: Property Tax Fairness Credit (Maine Revenue Services) · Axiom
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18 125 Cmr
18-125 CMR Chapter 813: Property Tax Fairness Credit (Maine Revenue Services)
6 sections
01
01 Taxpayer. A. Generally. A Maine resident individual is allowed a property tax fairness credit
02
02 Homestead. A. Generally. “Homestead” means the dwelling owned or rented by the taxpayer or
03
03 Income.
04
04 Property Taxes Paid. Property taxes paid. “Property taxes paid” means property taxes paid during the taxable
05
05 Rent Constituting Property Taxes Paid. A. Rent constituting property taxes paid. “Rent constituting property taxes paid”
06
06 Application. Except where otherwise stated, this rule applies to tax years beginning on or
