As a member of the committee that works on tax policy, I wanted to provide readers with a handful of highlights (and lowlights) of the biggest changes to Maine’s tax code. Some of these changes will help your family budget or your small business.

Let’s start with some good news.

We passed a measure that will help residents with a disability. LD 365 creates a state income tax credit to offset the cost of making a home disability accessible. Eligibility will be determined by the cost of the modifications as well as the federal adjusted gross income of the taxpayer. The credit is nonrefundable (which means it can only reduce the amount you owe) but can be carried forward for up to four years.

This could help people of modest means afford projects like ramps, more accessible doorways or safer bathroom fixtures. At a time when we need to focus more than ever on helping Maine seniors remain independent, this is a good step forward.

Another positive change being phased in is an increase in the homestead property tax exemption, which goes to people who have been Maine homeowners for a year or more. At the start of 2016, the homestead exemption increased to $15,000 of your home’s value. In 2017, the homestead exemption will increase to $20,000.

To make sure your homestead exemption is applied to your property tax bill, check with your town office. If you’re not yet receiving the exemption, they can help you apply.

Lawmakers made the Opportunity Maine educational tax credit stronger as well, starting in the 2016 tax year. That’s welcome news as college affordability continues to be a major challenge for young people. New graduates who return to Maine after graduating from an out-of-state school will now be eligible, as will people who successfully earn a graduate degree here in Maine. The credit will also become refundable for all associate degrees. To learn more about these and other changes, visit opportunitymaine.org.

Additionally, our local American Legion posts will no longer pay Maine’s sales tax on supplies. Because it’s a local, all-volunteer organization, all the money they save will go directly back into the local economy or help with case work, community projects and events.

Maine’s estate tax now affects an even smaller group of people. For deaths occurring in 2016 or later, the tax applies only to estates worth $5 million or more, up from the previous threshold of $2 million. I understand the desire to attract more wealthy retirees to Maine, but I don’t think this change will help accomplish that goal, especially since almost half those who paid in 2014 lived out of state. Everyday Mainers are going to end up paying for this change they never asked for. That hardly seems fair, but it’s now the law of the land.

Finally, for people who have questions about these changes or who are struggling with another tax-related issue, Maine has a Taxpayer Advocate’s office that is ready to listen and provide information and assistance. You can contact them at taxpayer.advocate@maine.gov or (207) 624-9649.

If you have other questions or you need help connecting with the right person in state government, you can always start by contacting me by phone at (207) 729-4018 or via email at denise.tepler@legislature. maine.gov.

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Rep. Denise Tepler, D-Topsham, is a member of the Taxation Committee and is serving her first term in the Legislature. She represents all of Topsham in the Maine House.