Bill

Bill > LD1082


ME LD1082

ME LD1082
An Act to Invest in Maine's Families and Workforce by Amending the Real Estate Transfer Tax


summary

Introduced
03/14/2025
In Committee
03/14/2025
Crossed Over
Passed
Dead
06/25/2025

Introduced Session

Potential new amendment
132nd Legislature

Bill Summary

This bill exempts from the real estate transfer tax home buyers who use the Maine State Housing Authority's first-time home-buyer mortgage loan programs. It also increases the real estate transfer tax from $2.20 to $5 per $500 for real estate sales over $1,000,000. The bill directs the distribution of revenue derived from the tax collected on the transfer of property by deed, which is part of the real estate transfer tax, as follows: 1. The amount necessary and sufficient to meet bond obligations under the Maine Energy, Housing and Economic Recovery Program, distributed to the program; 2. Seventeen percent of that remaining balance, distributed to the Housing First Fund; 3. Fifteen percent of that remaining balance, distributed to the Housing Opportunities for Maine Fund; 4. Sixty percent of that remaining balance, distributed to the State's affordable housing income tax credit program and the Maine State Housing Authority's rural affordable rental program and affordable homeownership program; and 5. The remaining balance distributed to the General Fund. This bill also removes, beginning in fiscal year 2026-27, the requirement that 25% of Housing Opportunities for Maine Fund funds be used for housing production.

AI Summary

This bill makes several significant changes to Maine's real estate transfer tax system. It increases the tax rate from $2.20 to $5 per $500 for real estate transactions valued at $1,000,000 or more, while maintaining the lower rate for properties under that threshold. The bill also introduces a new tax revenue distribution model starting in fiscal year 2026-27, which allocates funds to various housing-related programs. First, the Maine State Housing Authority will receive funds to meet bond obligations. Then, 17% of the remaining revenue will go to the Housing First Fund, 15% to the Housing Opportunities for Maine Fund, and 60% will be applied to affordable housing income tax credits and rural affordable housing programs. Any remaining balance will be deposited in the General Fund. Additionally, the bill creates a tax exemption for first-time home buyers using the Maine State Housing Authority's mortgage loan programs and removes the requirement that 25% of Housing Opportunities for Maine Fund money be used for housing production beginning in fiscal year 2026-27. This legislation aims to generate additional revenue for housing initiatives while providing tax relief for first-time home buyers in Maine.

Committee Categories

Budget and Finance

Sponsors (6)

Last Action

House: C-B (H-710) - House: C-B (H-710) (on 03/11/2026)

bill text


bill summary

Loading...

bill summary

Loading...
Loading...