ME LD2149

Imposes a $10,000 per-lot transfer assessment fee on purchasers of mobile home parks and manufactured housing communities, with 95% of proceeds going to the state's Manufactured Housing Community and Mobile Home Park Preservation and Assistance Fund

Exempts municipal housing authorities, resident-owned cooperatives, and entities with net worth under $50,000,000 (including affiliated entities) from the transfer assessment fee

Creates a state income tax deduction of up to $750,000 for individuals and corporations on capital gains from selling more than 50% ownership in housing property to cooperative affordable housing corporations or municipal housing authorities, effective January 1, 2026

Establishes penalties of triple damages plus license forfeiture for knowingly failing to pay required transfer fees or providing false information on exemption affirmations

Transfers rulemaking authority for determining net worth exemptions from the Department of Professional and Financial Regulation to the Maine State Housing Authority