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MaineLD 1768132nd Maine Legislature (2025-2026)SenateWALLET

An Act to Protect Residents of Mobile Home Parks by Amending the Real Estate Transfer Tax

Sponsored By: Donna Bailey (Democratic)

Became Law

PROPERTY TAXPROPERTY TAX - TRANSFER TAX

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 4 benefits, 0 costs, 0 mixed.

Help residents buy mobile home parks

A deed that gives a mobile home park to a majority of current residents who live in Maine, or to a Maine mobile home owners' association, owes no real estate transfer tax if the deal follows Title 10, section 9094-A. This lowers closing costs for resident-led park purchases. The law also supports keeping lot rents affordable by backing resident or nonprofit ownership. The state can pay administrative costs for public and nonprofit groups working on housing projects.

Transfer tax break on controlling interest deals

If you transfer a controlling interest in a company that owns property, you do not owe the real estate transfer tax when a direct deed between the same parties would be exempt. This keeps entity deals tax-neutral when the equivalent deed is exempt.

No transfer tax on transfer-on-death deeds

If a home passes by a transfer-on-death deed under Title 18-C, Article 6, Part 4, there is no real estate transfer tax. This reduces costs when property shifts to a named beneficiary.

One-time $53,000 for tax system updates

The state provides a one-time $53,000 General Fund appropriation in fiscal year 2025-26 to the Bureau of Revenue Services for computer programming. This funds IT updates and does not give money to households.

Sponsors & Cosponsors

Sponsor

  • Donna Bailey

    Democratic • Senate

Cosponsors

  • Cameron D. Reny

    Democratic • Senate

  • Craig V. Hickman

    Democratic • Senate

  • Chip Curry

    Democratic • Senate

  • Joseph M. Baldacci

    Democratic • Senate

  • Lori Gramlich

    Democratic • House

  • Mike Tipping

    Democratic • Senate

  • Rachel Talbot Ross

    Democratic • Senate

  • Timothy E. Nangle

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 102 • No: 80

House vote • 6/3/2025

ACC MAJ OTP AS AMENDED REP

Yes: 79 • No: 69

Senate vote • 6/2/2025

ACCEPT MAJORITY OUGHT TO PASS AS AMENDED REPORT

Yes: 23 • No: 11

Actions Timeline

  1. ACTPUB Chapter 484

    5/1/2026

  2. On motion by Senator ROTUNDO of Androscoggin taken from the Special Appropriations Table PASSED TO BE ENACTED in concurrence.

    6/25/2025Senate

  3. On motion by Senator ROTUNDO of Androscoggin PLACED ON THE SPECIAL APPROPRIATIONS TABLE pending ENACTMENT in concurrence.

    6/5/2025Senate

  4. PASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH.

    6/4/2025House

  5. Reports READ.On motion of Representative CLOUTIER of Lewiston, the Majority Ought to Pass as Amended Report was ACCEPTED.ROLL CALL NO. 297(Yeas 79 - Nays 69 - Absent 3 - Excused 0)The Bill was READ ONCE.Committee Amendment "A" (S-216) was READ and ADOPTED.Under suspension of the rules, the Bill was given its SECOND READING without REFERENCE to the Committee on Bills in the Second Reading.The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment "A" (S-216). In concurrence. ORDERED SENT FORTHWITH.

    6/3/2025House

  6. Reports READ On motion by Senator GROHOSKI of Hancock The Majority Ought to Pass As Amended Report ACCEPTED. PREVAILED Roll Call Ordered Roll Call Number 302 Yeas 23 - Nays 11 - Excused 1 - Absent 0 Bill READ ONCE Committee Amendment "A" (S-216) READ and ADOPTED Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED by Committee Amendment "A" (S-216) Sent down for concurrence

    6/2/2025Senate

  7. The Bill was REFERRED to the Committee on TAXATION.In concurrence. ORDERED SENT FORTHWITH.

    4/23/2025House

  8. Committee on TAXATION suggested and ordered printed REFERENCE to the Committee on TAXATION Ordered sent down forthwith for concurrence

    4/23/2025Senate

Bill Text

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