Bill > LD286

This bill modifies Maine state law to provide county commissioners with more flexibility in establishing payment schedules for municipal tax bills. Specifically, the bill amends an existing statute to allow county commissioners to set multiple payment dates (changing "date" to "dates") for county taxes, instead of just a single date. The law continues to require that the first payment date cannot be earlier than September 1st of the following year, and mandates that county commissioners issue tax warrants to municipal assessors no later than July 15th. If county commissioners fail to issue their warrant by July 15th and a municipality must make a supplemental assessment as a result, the county will be responsible for the associated costs, which can be recovered by offsetting future county tax payments. The bill maintains existing provisions allowing counties to collect delinquent taxes and charge interest on those delinquent taxes according to state tax regulations. This change provides counties with more administrative flexibility in managing tax collection schedules while preserving the fundamental process of apportioning county taxes among municipalities based on state valuation.

Government Affairs

https://legislature.maine.gov/legis/bills/display_ps.asp?LD=286&snum=132