This past June, Windham homeowner and Gray-New Gloucester Independent Publisher, Donato Corsetti, learned the hard way about property taxes and what course of events occurs when you lose your home. His home of 15 years burned to the ground, and Corsetti was left with nothing besides what the Red Cross was able to donate to him right away: socks and blankets.

When he asked for (what he thought was) a reasonable rebate on the taxes for his home that was no longer there, he was informed that he would be forced to pay property taxes until April of 2008.

"Not only are you feeling depressed and emotionally drained, but now you feel like someone has hit you over the head with a two-by-four," said Corsetti. "The town is telling you to pay taxes on your family's home, which no longer exists."

Steve Newcomb, also a homeowner in Windham, went through a similar experience to Corsetti's two months earlier, and wonders how much of a loss in revenue there really is when someone loses a home. "When my house burned down in April while on vacation, I ended up purchasing another home in Windham. ... I wanted my kids to stay in the same school system and have them be the least affected by what happened," Newcomb said. "It would be one thing if I moved to another town and wanted my taxes back for what I was paying in Windham, but I bought another home in Windham." Newcomb, now pays property taxes on two properties.

Newcomb also believes that because it's rather uncommon that a home burns to the ground, it shouldn't be unreasonable for people to get at least a portion of their property taxes back during the year. Corsetti filed an appeal for tax abatement for the year, only to find out that the appeal was rejected because towns have to comply with state law.

According to Title 36 in State of Maine law concerning Property Tax Abatement and Appeals Procedure, if a property owner wishes to seek abatement to his or her tax evaluation, he or she "must seek relief through a written request to local assessors, made 185 days after the date the tax was committed to the tax collector stating the abatement requested, and the reasons for requesting the abatement." However, after April 1 there isn't a whole lot property owners can do to change the cost of taxes, and the amount paid will likely stay the same until the following April, according to Mark Bryant, a representative of Gray to the Maine State House of Representatives.

"I just expected the government would help, at least a little, but more than it did," Newcomb said. "To me, it just seems like a common sense thing - that if there is no longer a home on the property, that the government could just accommodate a little here and there. It's bad enough that you lose your home; I lost things I can't get back like possessions belonging to my father and sister that passed away and pictures and videos of my kids when they were younger. It's kind of a kick when you're already down."

Bryant also states that if people were to change the amount of money in taxes they were paying after April 1, "there would be a loss of revenue for the town," he said. "There would have to be a change to the law. There isn't an abatement process past April 1 because the loss of revenue would have to be made up somehow. That's the main concern."

While Corsetti understands that it would sometimes be difficult for the government to give back money to property owners who lost their homes once the year's revenue has already been determined, he wonders why the town can't reimburse people in the following tax year, in Corsetti's case, starting in April of 2008.

According to the Gray Tax Assessor, Helen Taylor, property taxes are assessed according to how property stands on April 1 of each year. If you lose your home to fire on March 31, you would not be liable to pay property taxes on your home for the year. However, if the fire happened on April 3, you would have to pay taxes on the home according to the assessment of two days prior.

The same law applies to building new homes or rebuilding a home where a previous house stood; if the house is built before March 31, you must pay taxes for the coming year, but if the house is not built until April 4, you are free of property taxes for the year. This law, which is a State of Maine law, also exists in neighboring New Hampshire, Massachusetts and Vermont.

However, the financial suffering does not end with the tax payment. Corsetti was told that on top of paying the full amount on his property taxes for a home that no longer stands, in order for him to rebuild on his land, he has to obtain an $800 building permit, based upon the square footage of his property.

"I thought all of it seemed a bit unfair, that I should be paying taxes for my home that is no longer there, but also being forced to pay for a building permit for a home that, according to the town, technically still exists," Corsetti said. "It's frustrating and it seems unfair that the government has to be so harsh and uncompromising by enforcing a tax on people who are now homeless," Corsetti said.

If you'd like to learn more about Maine property taxes, contact your local town tax assessor or check out the Maine Revenue Web site at maine.gov/revenue/propertytax/homepage.html.