summary
Introduced
03/25/2025
03/25/2025
In Committee
03/25/2025
03/25/2025
Crossed Over
Passed
Dead
04/29/2025
04/29/2025
Introduced Session
132nd Legislature
Bill Summary
This bill provides that an applicant for a property tax abatement may not apply to the county commissioners to appeal a decision of the assessors or the municipal officers with respect to nonresidential property or properties having an equalized municipal valuation of $1,000,000 or greater, either separately or in the aggregate. An applicant must make such an appeal to the State Board of Property Tax Review.
AI Summary
This bill modifies the property tax appeal process in Maine by requiring that property owners with nonresidential properties or properties with an equalized municipal valuation of $1,000,000 or more must now appeal tax assessment decisions directly to the State Board of Property Tax Review, instead of first going to county commissioners. Under the current law, property owners could typically appeal to county commissioners, but this bill eliminates that option for larger or commercial properties. The bill defines "nonresidential property" as property used primarily for commercial, industrial, or business purposes, excluding undeveloped land not associated with such uses. Property owners still have 60 days from receiving a tax assessment decision to file an appeal, and if the State Board of Property Tax Review determines the property is over-assessed, they can grant a reasonable abatement. This change streamlines the appeal process for higher-value and commercial properties by routing them directly to a state-level review board rather than local county commissioners.
Committee Categories
Budget and Finance
Sponsors (7)
Joseph Underwood (R)*,
Donald Ardell (R),
Mark Babin (R),
Lucien Daigle (R),
Brad Farrin (R),
Gregory Swallow (R),
Stephen Wood (R),
Last Action
Pursuant to Joint Rule 310.3 Placed in Legislative Files (DEAD) (on 04/29/2025)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://legislature.maine.gov/legis/bills/display_ps.asp?LD=1278&snum=132 |
| BillText | https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP0853&item=1&snum=132 |
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