An Act To Define More Clearly Procedures by Which a Municipality Assesses Property
Maine Legislature, Session 123, LD 0261
Committee: Taxation
Sponsors: TUTTLE, BARSTOW, BEAUDETIE, JOY, SCHATZ, SIROIS
Amends: 36 MRSA §708

Legislative Document 
No. 261 
H.P.217 
House of Representatives, January 18,2007 
An Act To Define More Clearly Procedures by Which a 
Municipality Assesses Property 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative TUTTLE of Sanford. 
7J1~ 
1'J7. 7!}u:~ 
MILLICENT M. MacFARLAND 
Clerk 
Cosponsored by Representatives: BARSTOW of Gorham, BEAUDETIE of Biddeford, JOY of 
Crystal, SCHATZ of Blue Hill, SIROIS of Turner. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRSA §708, first ~, as amended by PL 1973, c. 620, § 17, is further 
amended to read: 
The assessors and the chief assessor of a primary assessing area shaH ascertain as 
nearly as may be the nature, amount and value as of the first day of each April of the real 
estate and personal property subject to be taxed, and shall estimate and record separately 
the land value, exclusive of buildings, of each parcel of real estate. The assessors and the 
chief assessor of a primary assessing area may not review the value of a section of the 
municipality or individual classes of property unless all real and personal property in the 
municipality is also reviewed at the same time. 
Sec. 2. Property Tax Assessment Review Committee 
1. Committee established. 
The Property Tax Assessment Review Committee, 
referred to in this section as "the committee," is established to review and report on 
municipal assessment practices. 
2. Membership. The committee consists of 9 members. Appointing authorities 
shall seek to ensure representation of all areas of the State and of large, small and 
medium-sized municipalities. Members are appointed as follows: 
A. Three members of the Senate, appointed by the President of the Senate, at least 
one of whom must be a member of the political party holding the 2nd-highest number 
of seats in the Senate; and 
B. Six members of the House of Representatives, appointed by the Speaker of the 
House of Representatives, at least 2 of whom must be members of the political party 
holding the 2nd-highest number of seats in the House of Representatives. 
3. Chairs. The first-named Senate member and the first-named House member 
serve as cochairs of the council. 
4. Advisors. The State Tax Assessor or the assessor's designee shall serve as an 
advisor to the committee and shall provide any information requested by the committee. 
The committee may appoint an advisory group to advise the committee consisting of 
representatives of municipal and county government, organizations representing 
municipal and county government and organizations representing taxpayers and other 
interested persons identified by the committee. 
5. 
Compensation. 
The members of the committee are entitled to receive the 
legislative per diem, as defined in the Maine Revised Statutes, Title 3, section 2, and 
reimbursement for travel and other necessary expenses related to their attendance at 
authorized meetings of the committee. 
6. Staffing. The Legislative Council shall provide necessary staffing services to the 
committee. 
7. Duties. The committee shall: 
A. 
Review statutory and constitutional requirements relating to the valuation of 
property and assessment of property taxes; 
B. 
Determine the various methods for valuation and assessment used by 
municipalities in the State; and 
C. 
Make recommendations for improvement in property tax valuation and 
assessment practices. 
8. Report. By December 1, 2007 the committee shall submit a report to the Joint 
Standing Committee on Taxation that includes its findings and recommendations. 
Following receipt of the report, the Joint Standing Committee on Taxation may submit a 
bill based on the report to the Second Regular Session of the 123rd Legislature. 
9. Extension. If the committee requires a limited extension of time to complete its 
study and make its report, it may apply to the Legislative Council, which may grant an 
extension. 
10. Committee budget. 
The chairs of the committee, with assistance from the 
committee staff, shall administer the committee's budget. Within 10 days after its first 
meeting, the committee shall present a work plan and proposed budget to the Legislative 
Council for its approval. The committee may not incur expenses that would result in the 
committee's exceeding its approved budget. 
Upon request from the committee, the 
Executive Director of the Legislative Council shall promptly provide the committee 
chairs and staff with a status report on the committee budget, expenditures incurred and 
paid and available funds. 
SUMMARY 
This bill provides that property tax assessors may not review the value of a section of 
a municipality or individual classes of property unless all real and personal property in 
the municipality is also reviewed at the same time. 
This bill also establishes the Property Tax Assessment Review Committee to review 
property tax assessment practices and make recommendations to the Second Regular 
Session of the 123rd Legislature.