ME LD1591

Authorizes municipalities to assess differential mill rates, classification ratios, or other differential taxation methods based on property use, contingent on a constitutional amendment permitting such assessments

Establishes three property use categories for differential taxation: homestead residences, nonhomestead residential property, and commercial use property

Requires consistent taxation across all properties used for similar purposes

Mandates that mixed-use properties with commercial purposes exceeding 25% of the property must have taxes calculated proportionally according to use

Defines "classification ratio" as a comparison of effective tax rates between two types of property