99- 346 C.M.R. ch. 33, § 4

Current through 2024-51, December 18, 2024

Section 346-33-4 - Certification Process

a. To qualify for credit a taxpayer must request certification from MaineHousing. A taxpayer must claim the credit in the year in which the certification is issued.

b. Taxpayer's request for certification must include the following:

i. Detailed description of the modifications made

ii. Copy of itemized invoice from contractor who completed the work or copy itemized invoice of materials used to complete job if completed by the taxpayer

iii. Copy of construction contract, if any

iv. Photograph of work completed

v. Before photograph, if available

vi. Taxpayer's representation that:

1. the modifications are to make all or a portion of their Homestead accessible to an individual with a disability or physical hardship who resides or will reside in the Homestead; and

2. the modifications were completed in accordance with the applicable standards set forth in Section 3 of this rule.

vii. If Taxpayer hired a contractor to complete the modifications, the contractor's certification that the modifications were completed in accordance with applicable local codes

99- 346 C.M.R. ch. 33, § 4