A recent follow-up by two state officials involved in expanding the state’s targeted property tax break, called the circuit breaker program, suggests that were the program to be used by all who qualify, almost all residents who pay high taxes would find relief. It is an encouraging conclusion but it also presents a challenge.

Rep. Richard Woodbury, of Yarmouth, an economist and program administrator with the National Bureau of Economic Research, helped write much of LD 1, the tax reform bill that expanded the circuit breaker program, among other changes. As director of economic research at the Maine Revenue Services, Michael Allen supplied the data for LD 1’s reforms. Writing a white paper for the Maine Center for Economic Policy last month, the two reviewed the effects of the circuit breaker, officially named the Maine Property Tax and Rent Refund program.

They found, as might be expected, that those who pay the highest percent of their incomes toward property taxes have the lowest incomes, often lower than $20,000 a year. For instance, the report notes, “nearly all of the 25,000 households with a gross property tax burden in excess of 20 percent of their income also have incomes below $30,000.” That is the group most likely to lose a home because of the tax burden.

The Maine circuit breaker program cuts property taxes in half above 4 percent of income and eliminates them above 8 percent, up to $2,000 in total subsidy. The program is also limited by the level of taxes eligible for exemption: up to $3,000 for single-person households and $4,000 for households of more than one person. Despite these restrictions, the good news is that the effect this has on property taxes for those with lower incomes can be dramatic.

More than 60 percent of households with incomes of $30,000 and below had property taxes equaling more than 6 percent of their incomes; under LD 1, only 13 percent would be above the 6 percent figure. Similarly, the percentage of those with incomes between $30,000 and $60,000 and taxes above the 6 percent level dropped from 26 to 11.

But the good news is qualified by the fact that most people who are eligible for this tax break do not take it. Per-haps they don’t know they qualify, don’t know how to apply or see what amounts to a tax deduction as a handout. In any event, according to Mr. Allen, only about 45 percent of qualified residents actually use the program. Considering how much time Maine spends fretting about the state of high property taxes, the lack of interest in using what amounts to a tax deduction is a shame.

There are still a few days left before the current year’s circuit breaker closes May 31. (For information, call the Maine Revenue Service at 626-8475.) The signup time for next year begins Aug. 1.

The Woodbury-Allen study suggests the program works, but it’s effective only to the extent that residents sign up for it.