An Act To Expand Municipal Volunteer Program Eligibility Requirements In The Municipal Property Tax Assistance Laws

LD 294 allows Maine municipalities to create new property tax assistance programs starting January 1, 2026, specifically for eligible volunteers. It directly affects residents aged 60+ or volunteer firefighters/emergency medical personnel (as defined in state law) who provide services to their town. Under this program, volunteers can earn tax benefits up to $1,000 or 100 times Maine's hourly minimum wage (whichever is greater), based on their service hours. The benefits do not count as income for tax purposes, and municipalities may set additional eligibility rules. This expands existing property tax assistance by adding a volunteer service pathway, separate from standard residency-based programs.