Code of Maine Rules
99 - INDEPENDENT AGENCIES
346 - MAINE STATE HOUSING AUTHORITY
Chapter 33 - ACCESSABLE HOME TAX CREDIT RULE
Section 346-33-4 - Certification Process
Universal Citation: 99 ME Code Rules ยง 346-33-4
Current through 2024-38, September 18, 2024
a. To qualify for credit a taxpayer must request certification from MaineHousing. A taxpayer must claim the credit in the year in which the certification is issued.
b. Taxpayer's request for certification must include the following:
i. Detailed
description of the modifications made
ii. Copy of itemized invoice from contractor
who completed the work or copy itemized invoice of materials used to complete
job if completed by the taxpayer
iii.
Copy of construction contract, if any
iv. Photograph of work completed
v. Before photograph, if available
vi. Taxpayer's representation that:
1. the modifications are to make all or a
portion of their Homestead accessible to an individual with a disability or
physical hardship who resides or will reside in the Homestead; and
2. the modifications were completed in
accordance with the applicable standards set forth in Section
3 of this rule.
vii. If Taxpayer hired a contractor to
complete the modifications, the contractor's certification that the
modifications were completed in accordance with applicable local
codes
Disclaimer: These regulations may not be the most recent version. Maine may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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