An Act To Suspend Property Tax Abatement Appeals When the Taxpayer Fails To Pay Taxes
Maine Legislature, Session 121, LD 0551
Committee: Taxation
Sponsors: STANLEY, CLARK, BRYANT, GERZOFSKY, HATCH, PINEAU
Amends: 36 MRSA §844

Legislative Document 
No. 551 
S.P. 191 
In Senate, February 6, 2003 
An Act To Suspend Property Tax Abatement Appeals When the 
Taxpayer Fails To Pay Taxes 
(EMERGENCY) 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Senator STANLEY of Penobscot. 
Cosponsored by Representative CLARK of Millinocket and 
JOY J. O'BRIEN 
Secretary of the Senate 
Senator: BRYANT of Oxford, Representatives: GERZOFSKY of Brunswick, HATCH of 
Skowhegan, PINEAU of Jay. 
Printed on recycled paper 
Emergency preamble. Whereas, Acts of the Legislature do not 
become effective until 90 days after adjournment unless enacted 
as emergencies; and 
Whereas, there are currently property 
before the State Board of Property Tax 
affected by this legislation; and 
tax abatement appeals 
Review that would be 
Whereas, the municipalities involved in these appeals are 
significantly affected by the failure of significant taxpayers to 
make current tax payments: and 
Whereas, in the judgment of the Legislature, these facts 
create an emergency within the meaning of the Constitution of 
Maine 
and 
require 
the 
following 
legislation 
as 
immediately 
necessary for the preservation of the public peace, health and 
safety; now, therefore, 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §844, sub-§4, as amended by PL 1995, c. 262, 
§8, is further amended to read: 
4. 
Payment requirements for taxpayers. 
If the taxpayer has 
filed an appeal under this section without having paid an amount 
of current taxes equal to the amount of taxes paid in the next 
preceding tax year, 
provided that amount does not exceed the 
amount of taxes due in the current tax year, or the amount of 
taxes in the current tax year not in dispute, 
whichever is 
greater, by or after the due date, or according to a 
payment 
schedule mutually agreed to in writing by the taxpayer and the 
municipal officers, the appeal process must be suspended unti 1 
the taxes, together with any accrued interest and costs, have 
been paid. 
If an appeal is in process upon expiration of a due 
date or written payment schedule date for payment of taxes in a 
particular municipality, without the appropriate amount of taxes 
having been paid, whether the taxes are due for the year under 
appeal or 
a 
subsequent tax year, 
the appeal process must be 
suspended until the appropriate amount of taxes described in this 
subsection, 
together with any accrued interest and costs, has 
been paid. 
This 
section applies 
to 
any 
property 
tax 
yeaF 
Be~iB.B.iB.~ appeal filed on or after April 1, 1993. 
This section 
does not apply to property with a valuation of less than $500,000. 
Sec. 2. Application. 
This Act applies to appeals pending or 
filed on or after the effective date of this Act. 
Emergency clause. 
In view of the emergency cited in the 
preamble, this Act takes effect when approved. 
Page l-LRl719(1) 
SUMMARY 
This bill 
amends 
the provisions relating to appeals 
of 
property tax abatement requests for property with a valuation of 
at least $500,000 to clarify that the appeal process is suspended 
if the taxpayer is delinquent in paying taxes due after the year 
that is the subject of the abatement request being appealed when 
the taxes are not paid by the due date or according to a payment 
schedule mutually agreed to in writing by the taxpayer and the 
municipal officers. 
The provisions of this bill apply to municipalities that do 
not have a board of assessment review. 
The changes made by this 
bill are identical to changes made to the Maine Revised Statutes, 
Title 36, section 843, subsection 4 by Public Law 2001, chapter 
436, 
which 
apply 
to 
municipalities 
that 
have 
a 
board 
of 
assessment review.