Bill > LD1325

This bill clarifies the process for property tax abatement appeals in Maine by establishing different appeal routes depending on the property's value and type. For municipalities without a board of assessment review, property owners can no longer appeal nonresidential properties or properties valued at $1,000,000 or more to county commissioners. Instead, these appeals must now be directed to the State Board of Property Tax Review. The bill defines "nonresidential property" as property primarily used for commercial, industrial, or business purposes, excluding undeveloped land not associated with such uses. If the State Board determines that a property is over-assessed, it can grant a reasonable abatement. The changes will apply to property tax abatement appeals filed on or after January 1, 2026, giving municipalities and property owners time to understand and prepare for the new appeal process. This legislation aims to streamline and standardize the property tax abatement appeals system, particularly for higher-value and commercial properties.

Budget and Finance

https://legislature.maine.gov/legis/bills/display_ps.asp?LD=1325&snum=132