{"data":{"id":"us-me/36-m.r.s.-682","jurisdiction":"us-me","citation":"36 M.R.S. §682","heading":"Permanent residency; factual determination by assessor","body":"The assessor shall determine whether an applicant has a permanent residence in this State.  In making a determination as to the intent of an individual to establish a permanent residence in this State, the assessor may consider the following:\n1.  Formal declarations.  Formal declarations of the applicant or any other individual;\n2.  Informal statements.  Informal statements of the applicant or any other individual;\n3.  Place of employment.  The place of employment of the applicant;\n4.  Previous permanent residence.  The previous permanent residence of the applicant and the date the previous permanent residency was terminated;\n5.  Voter registration.  The place where the applicant is registered to vote;\n6.  Driver's license.  The place of issuance to the applicant of a driver's license and the address listed on the license;\n7.  Certificate of motor vehicle registration.  The place of issuance of a certificate of registration of a motor vehicle owned by the applicant and the address listed on the certificate;\n8.  Income tax returns.  The residence claimed on any income tax return filed by the applicant;\n9.  Motor vehicle excise tax.  The place of payment of a motor vehicle excise tax by the applicant; or\n10.  Military residence.  A declaration by the applicant of permanent residence registered with any branch of the Armed Forces of the United States.","path":["TITLE 36: TAXATION","PART 2: PROPERTY TAXES","CHAPTER 105: CITIES AND TOWNS","SUBCHAPTER 4-B: MAINE RESIDENT HOMESTEAD PROPERTY TAX EXEMPTION"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec682.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"7969ed1340273879f4061695f4048c33e5dbd171db34a89ff6ffdf7155954ce4","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-681","next":"us-me/36-m.r.s.-683"},"notice":"GroundRules: Original legal text. Not legal advice."}