Section 125-813-.02 - HOMESTEADA.Generally. "Homestead" means the dwelling owned or rented by the taxpayer or held in a revocable living trust for the benefit of the taxpayer and occupied by the taxpayer and the taxpayer's dependents as a home. The dwelling must have been occupied as the primary residence of the taxpayer during the tax year. A taxpayer may not occupy more than one homestead at the same time except in the case of individual spouses who, prior to becoming married during the tax year, occupied separate homesteads in Maine and who file a married joint Maine tax return. The homestead may consist of a part of a multi-dwelling or multipurpose building and up to 10 acres of contiguous land upon which the homestead is built. Separate parcels of land are considered contiguous if separated solely by a road, or public or private right of way. "Owned" includes possession by a purchaser under a land contract, possession by one or more joint tenants or tenants-in-common, and possession under a legally binding agreement that allows the owner of the dwelling to transfer title to the property but continue to occupy the dwelling as a home until some future event stated in the agreement.
Ownership of a homestead may be by fee, by life tenancy, by bond for a deed, as mortgagee, or any other similar possessory interest provided that the owner is personally responsible to the municipality or taxing authority for the property tax for which the property tax fairness credit is claimed.
B."Dwelling" means an individual house or apartment, duplex unit, cooperative unit, condominium unit, mobile home, or mobile home pad. A dwelling does not include room and board, a nursing home room, or a room in another person's private home.
Occupying the homestead. The taxpayer must occupy the homestead as the taxpayer's primary residence during the tax year. A taxpayer is considered to have occupied the homestead during a temporary absence due to exigent circumstances (such as illness, hospitalization and military deployment), provided that the taxpayer does not rent the homestead to another person during the period of temporary absence.
C.Congregate housing / Assisted living facilities. Congregate housing and assisted living facilities generally allow individuals to live independently in a house or apartment. However, the rent amount generally includes heat, utilities, medical services, housekeeping services, transportation, and use of common areas. In addition, meals are generally available in a central dining room for an additional charge. An individual living in congregate housing or assisted living facilities may qualify for the credit, if otherwise eligible, based on the amount of rent paid for the right to occupy the house or apartment. Other amounts paid for heat, utilities, services, meals, or similar items must be excluded from the rent claimed.D.Seasonal dwelling occupied as a homestead in Maine. When a taxpayer occupied a seasonal dwelling in Maine as a primary residence for part of the tax year and occupied an apartment or other dwelling in Maine as a primary residence for the remainder of the year, the property tax fairness credit must be determined on the basis of the property taxes paid on the seasonal dwelling with respect to that part of the tax year during which the taxpayer occupied the seasonal dwelling as a primary residence in Maine and on the basis of the property taxes paid or rent constituting property taxes paid on the apartment or other dwelling with respect to that part of the tax year during which the taxpayer occupied the apartment or other dwelling as a primary residence in Maine.18- 125 C.M.R. ch. 813, § .02