Maine Code § 13-1762

Property tax provisions
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1. Property not tax-exempt. Notwithstanding any provision of law to the contrary, cooperative
property does not qualify for property tax exemption under Title 36, section 652, subsection 1,
paragraph A.
[PL 1993, c. 300, §1 (NEW).]
2. Eligibility for property tax relief. Without limiting the eligibility of members of any other
corporation or unincorporated association that provides housing on a cooperative basis for tax relief, a
member of a cooperative affordable housing corporation is eligible for any relief afforded to property
taxpayers under law.
[PL 1993, c. 300, §1 (NEW).]
3. Homestead exemption from attachment and execution. Title 14, section 4422 applies to
cooperative interests in cooperative affordable housing corporations.
[PL 1993, c. 300, §1 (NEW).]

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