An Act To Create the Maine Board of Tax Appeals
Maine Legislature, Session 125, LD 1750
Committee Amendment CA_A_H860 (House)

COMMITTEE AMENDMENT "A" to H.P. 1291, L.D. 1750, Bill, "An Act To 
Create the Maine Board of Tax Appeals" 
Amend the bill in section 3 in § 151 in subsection 1 in the 7th line (page 1, line 29 in 
L.D.) by inserting after the following: "Court" the following: 'or before the board' 
Amend the bill in section 3 in § 151 in subsection 2 in paragraph C in the last line 
(page 2, line 21 in L.D.) by inserting after the following: "denied" the following: 
'pursuant to this paragraph' 
Amend the bill in section 3 in § 151 in subsection 2 by striking out all of paragraph E 
(page 2, lines 30 to 42 in L.D.) and inserting the following: 
'E. A reconsidered decision rendered on any request other than a small claim request 
constitutes the assessor's [mal determination, subject to review by either the board or 
directly by the Superior Court. A reconsidered decision rendered on a small claim 
request constitutes the assessor's final determination and final agency action and is 
subject to de novo review by the Superior Court. For purposes of this paragraph, 
"small claim request" means a petition for reconsideration when the amount of tax or 
refund request in controversy is less than $5,000.' 
Amend the bill in section 3 in § 151 in subsection 2 in paragraph F in subparagraph 
(1) in the first line (page 3, line 2 in L.D.) by inserting after the following: "To the board" 
the following: " beginning November 1, 2012,' 
Amend the bill in section 6 in § 151-D in subsection 9 in the first paragraph by 
striking out all of the last 2 underlined sentences (page 4, lines 22 and 23 in L.D.) and 
inserting the following: 'The Chief Appeals Officer is an unclassified employee at salary 
range 33. The Chief Appeals Officer serves at the pleasure of the commissioner. The 
Chief Appeals Officer shall:' 
Amend the bill in section 6 in § 151-D in subsection lOin the first paragraph by 
striking out all of the first underlined sentence (page 4, lines 37 and 38 in L.D.) and 
inserting the following: 'Beginning January 1, 2013, appeals to the board must be 
conducted in accordance with this subsection.' 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT"!1" to HoPo 1291,L.Do 1750 
Amend the bill in section 6 in § 15l-D in subsection 10 in paragraph G in the 2nd line 
(page 5, line 34 in L.D.) by inserting after the following: "with" the following: 'or on 
behalf of 
Amend the bill in section 6 in § 151-D in subsection 10 by striking out all of 
paragraph I (page 6, lines 1 to 13 in L.D.) and inserting the following: 
'I. The board shall consider the recommended final decision on a timely basis. The 
board may not have any ex parte communication with or on behalf of any party, 
including the petitioner, the assessor or any other employee of the Department of 
Administrative and Financial Services except those employees in the appeals office; 
however, the board may have ex parte communication' limited to questions that 
involve ministerial or administrative matters that do not address the substance of the 
issue or position taken by the petitioner or assessor. 
After considering the 
recommended final decision, the board may: 
(1) Adopt the recommended final decision as delivered by the appeals officer; 
(2) Modify the recommended final decision; 
(3) Send the recommended final decision back to the same appeals officer, if 
possible, for the taking of further evidence, for additional consideration of issues, 
for reconsideration of the application of law or rules or for such other 
proceedings or considerations as the board may specify; or 
(4) Reject the recommended final decision in whole or in part and decide the 
appeal itself on the basis of the existing record. 
A determination by the board is not an adjudicatory proceeding within the meaning of 
that term in the Maine Administrative Procedure Act. The decision, as adopted, 
modified or rejected by the board or appeals officer pursuant to this paragraph is the 
final administrative decision on the appeal and is subject to de novo review by the 
Superior Court. Either the taxpayer or the assessor may appeal the decision to the 
Superior Court and may raise on appeal in the Superior Court any facts, arguments or 
issues that relate to the final administrative decision, regardless of whether the facts, 
arguments or issues were raised during the proceeding being appealed, if the facts, 
arguments or issues are not barred by any other provision of law. The court shall 
make its own determination as to all questions of fact or law, regardless of whether 
the questions of fact or law were raised before the division within the bureau making 
the original determination or before the board. 
The burden of proof is on the 
taxpayer. 
A person who wishes to appeal a decision adopted under this paragraph to the 
Superior Court must file a petition for review within 60 days after receipt of the 
board's decision. If a person does not file a request for review with the Superior 
Court within the time period specified in this paragraph, the decision becomes final 
and no further review is available.' 
Amend the bill by striking out all of section 14 and inserting the following: 
'Sec. 14. 
Creation of Maine Board of Tax Appeals; elimination of 
appellate division; transition provisions. 
The following provisions govern the 
COMMITTEE AMENDMENT 
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COMMITTEEAMENDMENT"~"tOH.P. 1291,L.D.1750 
elimination of the appellate division within the Department of Administrative and 
Financial Services, Bureau of Revenue Services and the creation of the Department of 
Administrative and Financial Services, Maine Board of Tax Appeals, established in the 
Maine Revised Statutes, Title 5, section 12004-B, subsection 10. 
1. The appellate division is eliminated and the Maine Board of Tax Appeals is 
established on July 1,2012. 
2. The Commissioner of Administrative and Financial Services shall appoint the 
Chief Appeals Officer under the Maine Revised Statutes, Title 36, section 151-D no later 
than July 1,2012. 
3. Three authorized positions and any incumbent personnel in the appellate division 
are transferred to the Maine Board of Tax Appeals. These employees retain all the 
employee rights, privileges and benefits, including sick leave, vacation leave and 
seniority, provided under the Civil Service Law, collective bargaining agreements and 
current state personnel policies. 
4. All property and equipment previously belonging to or allocated for the use of the 
appellate division become the property of the Maine Board of Tax Appeals. 
5. Any funds appropriated for use by the appellate division must be transferred to the 
Maine Board of Tax Appeals.' 
Amend the bill by inserting after section 15 the following: 
'Sec. 16. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Maine Board of Tax Appeals NBS 
Initiative: Provides appropriations to fund the Personal Services and related All Other 
costs of 2 Staff Attorney positions, one Office Associate II position and one Chief 
Appeals Officer position at the newly created Maine Board of Tax Appeals within the 
Department of Administrative and Financial Services. 
GENERAL FUND 
POSITIONS - LEGISLATIVE COUNT 
Personal Services 
All Other 
GENERAL FUND TOTAL 
Maine Board of Tax Appeals NBS 
2011-12 
0.000 
$0 
$0 
$0 
2012-13 
4.000 
$353,871 
$67,912 
$421,783 
Initiative: Provides an allocation to establish an operating account to receive fines 
imposed by the Maine Board of Tax Appeals to be used to support the expenses of the 
board. 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT" n 
. to H.P. 1291, L.D. 1750 
OTHER SPECIAL REVENUE FUNDS 
All Other 
OTHER SPECIAL REVENUE FUNDS TOTAL 
Revenue Services - Bureau of 0002 
2011-12 
$0 
$0 
2012-13 
$45,000 
$45,000 
Initiative: Eliminates appropriations for the Personal Services and related All Other costs 
of 2 Staff Attorney positions, one Office Associate II position and one Public Service 
Manager II position due to the elimination of the Independent Appeals Office within the 
Department of Administrative and Financial Services, Bureau of Revenue Services. 
GENERAL FUND 
POSITIONS - LEGISLATIVE COUNT 
Personal Services 
All Other 
GENERAL FUND TOTAL 
ADMINISTRATIVE AND FINANCIAL 
SERVICES, DEPARTMENT OF 
DEPARTMENT TOTALS 
GENERAL FUND 
OTHER SPECIAL REVENUE FUNDS 
DEPARTMENT TOTAL-ALL FUNDS 
2011-12 
0.000 
$0 
$0 
$0 
2011-12 
$0 
$0 
$0 
2012-13 
(4.000) 
($353,871) 
($67,912) 
($421,783) 
2012-13 
$0 
$45,000 
$45,000 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
SU~RY 
This amendment, which is the majority report, makes the review by the Superior 
Court of a final determination by--the State Tax Assessor or the Department of 
Administrative and Financial Services, Maine Board of Tax Appeals a de novo review. It 
provides that the Chief Appeals Officer serves at the pleasure of the Commissioner of 
Administrative and Financial Services and is a confidential employee at salary range 33. 
It clarifies that the board may not have any ex parte communication with or on behalf of 
any party, but may have such communication related to administrative matters. It 
provides that either the taxpayer or the assessor may appeal a decision to the Superior 
Court. It provides that a person who wishes to appeal the board's decision to the Superior 
Court must file a petition for review within 60 days after receipt of the board's decision 
or the decision becomes final and no further review is available. It provides that the board 
begins to receive appeals on November 1, 2012 and begins to consider appeals on 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT "A" toH.P. 1291,L.D. 1750 
January 1, 2013. It eliminates provisions related to the transfer of cases between the 
eliminated appellate division within the Department of Administrative and Financial 
Services, Bureau of Revenue Services and the Maine Board of Tax Appeals, the 
continuation of rules, regulations, procedures and contracts and the use of related forms, 
licenses, letterheads and similar items. The amendment provides for the transfer of 
positions from the eliminated appellate division to the Maine Board of Tax Appeals and 
includes an appropriations and allocations section. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 03/20112 
~ac:.. 
LD 1750 
LR 2549(02) 
An Act To Create the Maine Board of Tax Appeals 
Fiscal Note for Bill as Amended by Committee Amendment ·A·{ H -8foC> ') 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Other Special Revenue Funds 
Revenue 
Other Special Revenue Funds 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2011-12 
$0 
$0 
$0 
$0 
FY 2012-13 
$0 
$0 
$45,000 
$45,000 
Projections 
FY 2013-14 
$0 
$0 
$45,000 
$45,000 
Projections 
FY 2014-15 
$0 
$0 
$45,000 
$45,000 
The bill eliminates the Independent Appeals Office within Maine Revenue Services, Department of Administrative 
and Financial Services and creates the Maine Board of Tax Appeals, a 3-member board still within the Department of 
Administrative and Financial Services. The board will begin to receive appeals on November 1,2012 and will begin 
to consider appeals on January 1, 2013. The bill includes appropriations of $421,783 beginning in fiscal year 2012-13 
to the Maine Board of Tax Appeals for 4 positions and related costs and corresponding deappropriations of the same 
amount to Maine Revenue Services for elimination of 4 positions. It also includes an allocation of $45,000 annually 
beginning in fiscal year 2012-13 to allow expenditure of a new $150 processing fee for each petition that proceeds to 
an appeals conference. 
The financial impact of these changes on the Judicial Department will depend of the number and complexity of cases 
that end up in court compared to the current appeals process and can not be estimated at this time. 
LR2549(02) - Fiscal Note - Page I of I