05 Rent Constituting Property Taxes Paid. A. Rent constituting property taxes paid. “Rent constituting property taxes paid”

means 15% of the gross rent actually paid during the tax year by the taxpayer in cash or its equivalent solely for the right of occupancy of a homestead in Maine. Rent does not include amounts paid for heat, utilities, furniture, furnishings, appliances, housekeeping services, medical services, transportation or for anything other than the right to occupy a homestead. Rent does not include amounts paid by a state or federal government program or by municipal general assistance vouchers. B. Part-year residents. Rent constituting property taxes paid by a part-year resident means the rent paid on a homestead in Maine during that part of the tax year during which the individual was a Maine resident. C. Business use of the homestead. Rent constituting property taxes paid does not include rent paid on any part of the homestead used exclusively for business purposes. Rent constituting property taxes paid must exclude rent claimed as a business expense on the taxpayer’s federal income tax return for the taxable year.