An Act To Define More Clearly Procedures by Which a Municipality Assesses Property
Maine Legislature, Session 123, LD 0261
Committee Amendment CA_A_H75 (House)

COMMITTEE AMENDMENT ,A to H.P. 217, L.D. 261, Bill, "An Act To Define 
More Clearly Procedures by Which a Municipality Assesses Property" 
Amend the bill by striking out the title and substituting the following: 
'Resolve, To Review the Procedures by Which a Municipality Assesses 
Property' 
Amend the bill by striking out everything after the title and before the summary and 
inserting the following: 
'Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and 
Whereas, the Property Tax Assessment Review Committee is established to review 
and report on municipal assessment practices; and 
Whereas, the review must be initiated before the 90-day period expires in order that 
the review may be completed and a report submitted in time for submission to the next 
legislative session; 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 
Sec. 1. Committee established. Resolved: That the Property Tax Assessment 
Review Committee, referred to in this resolve as "the committee," is established to review 
and report on municipal assessment practices; and be it further 
Sec. 2. Committee membership. Resolved: That the committee consists of 11 
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: 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT "~O H.P. 217, L.D. 261 
1. Two 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; 
2. One member appointed by the President of the Senate who is employed by a 
private firm that contracts with municipalities to perform assessments; 
3. Four members of the House of Representatives, appointed by the Speaker of the 
House, at least one of whom must be a member of the political party holding the 2nd-
highest number of seats in the House of Representatives; 
4. Three municipal officials who conduct property tax assessment, appointed by the 
Speaker of the House from recommendations provided by a statewide association of 
assessing professionals. One must represent a large municipality, one a small or medium-
sized municipality and one a municipality where the municipal officers are the assessors; 
and 
5. The State Tax Assessor or the assessor's designee; and be it further 
Sec. 3. 
Chairs. Resolved: That the first-named Senate member and the first-
named House member serve as cochairs of the committee; and be it further 
Sec. 4. 
Advisors. Resolved: That the State Tax Assessor 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; and be it further 
Sec. 5. 
Duties. Resolved: That the committee shall: 
1. 
Review statutory and constitutional requirements relating to the valuation of 
property and assessment of property taxes; 
2. 
Determine the various methods for valuation and assessment used by 
municipalities in the State; 
3. Evaluate the potential for regional or county assessment structures to improve the 
assessment of property in the State including the potential for providing greater 
uniformity and efficiency; and 
4. Recommend statutory changes to the property assessment laws to provide for 
greater consistency, compliance and enforceability; and be it further 
Sec. 6. Staff assistance. Resolved: That the Legislative Council shall provide 
necessary staffing services to the committee; and be it further 
Sec. 7. Compensation. Resolved: That the members of the committee who are 
Legislators are entitled to receive the legislative per diem, as defined in the Maine 
Revised Statutes, Title 3, section 2, and all members are entitled to reimbursement for 
travel and other necessary expenses related to their attendance at authorized meetings of 
the committee; and be it further 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT It to H.P. 217, L.D. 261 
Sec. 8. Report. Resolved: That 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 legislation based on the report to the Second Regular Session of the 
123rd Legislature; and be it further 
Sec. 9. Extension. Resolved: That, 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; and be it further 
Sec. 10. Committee budget. Resolved: That 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. 
Emergency clause. 
In view of the emergency cited in the preamble, this 
legislation takes effect when approved.' 
SUMMARY 
This amendment removes from the bill statutory provisions relating to the procedures 
for valuation of property for tax purpose~ and makes the bill a resolve. 
This amendment also changes the membership and duties of the Property Tax 
Assessment Review Committee. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 02/27 107 
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LD261 
LR345(02) 
An Act To Define More Clearly Procedures by Which a Municipality Assesses Property 
Fiscal Note for Bill as Amended by Committee Amendment 'A " 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Current Costs - Legislative Study 
Legislative Study 
The general operating expenses of this study are projected to be $4,070 in fiscal year 2007-08. The Legislature's 
proposed budget includes $30,000 in fiscal year 2007-08 for legislative studies. Whether the amounts are sufficient to 
fund all studies will depend on the number of studies authorized by the Legislative Council and the Legislature. 
LR0345(02) - Fiscal Note - Page I on