An Act To Protect the Elderly from Tax Lien Foreclosures
Maine Legislature, Session 128, LD 1629
Committee Amendment CA_A-HA_A_H806 (House)
Amends: 36 MRSA §942, 36 MRSA §1281

HOUSE AMENDMENT'A "to COMMITTEE AMENDMENT "A" to H.P. 1124> 
L.D. 1629, Bill, "An Act To Protect the Elderly from Tax Lien Foreclosures'' 
Amend the amendment by striking out all of section 1 and inserting the following: 
'Sec. 1. 36 MRSA §942, as amended by PL 2009, c. 489, §§2 and 3, is further 
amended by inserting after the 2nd paragraph a new paragraph to read: 
For property that constitutes a homestead for which a property tax exemption is 
claimed under subchapter 4-B, the tax collector shall include with the written notice 
authorized under this section written notice to the person named on the tax lien mortgage 
that that person may be eligible to file an application for tax abatement under section 841, 
subsection 2, indicating that the municipality, upon request, will assist the person in 
requesting an abatement and provide information regarding the procedures for making 
such a request. The notice must also indicate that the person may seek assistance from 
the Department of Professional and Financial Regulation, Bureau of Consumer Credit 
Protection regarding options for finding an advisor who can help the person work with 
the municipality to avoid tax lien foreclosure and provide information regarding ways to 
contact the bureau. The Department of Professional and Financial Regulation, Bureau of 
Consumer Credit Protection. by July 15th annually, shall provide to a statewide 
organization representing municipalities information regarding assistance in avoiding tax 
lien foreclosure to assist municipalities in providing the information required in the 
notice.' 
Amend the amendment in section 2 in §943~C in subsection 1 in paragraph B in 
subparagraph (1) in the 2nd line (page 2, line 12 in amendment) by inserting after the 
following: "$40,000
the following: '. after medical expenses have been deducted.' 
Amend the amendment in section 2 in §943wC in subsection 3 in paragraph Bin the 
2nd line (page 2, line 41 in amendment) by striking out the following: 
months" and 
inserting the following: 190 days' 
Amend the amendment in section 2 in §943-C in subsection 4 in the last line (page 3, 
line 11 in amendment) by striking out the following: "treat the property in the same 
manner as other property acquired through foreclosure" and inserting the following: 
'contract with a licensed auctioneer to conduct a real estate auction on a date and at a 
location set by the municipality' 
HOUSE AMENDMENT 
... ,. 
HOUSE AMENDMENT "A" to COMMITTEE AMENDMENT "A" to H.P. 1124, L.D. 1629 
Amend the amendment by striking out all of sections 3 and 4 and inserting the 
following: 
'Sec. 3. 36 MRSA §1281, as amended by PL 1991, c. 846, § 12, is further amended 
to read: 
§1281. Payment of taxes; delinquent taxes; publication; certificate filed in registry 
Taxes on real estate mentioned in section 1602, including supplementary taxes 
assessed under section 1331, are delinquent on the 15th day of January next following the 
date of assessment. Annually, on or before February 1st, the State Tax Assessor shall 
send by mail to the last known address of each owner of such real estate upon which 
taxes remain unpaid a notice in writing, containing a description of the real estate 
assessed and the amount of unpaid taxes and interest, and alleging that a lien is claimed 
on that real estate for payment of those taxes, interests and costs, with a demand that 
payment be made by the next Februaty 21st. For property that constitutes a homestead 
for which a property tax exemption is claimed under chapter 105, subchapter 4-B, the 
State Tax Assessor shall include in the written notice written notice to the owner named 
on the tax lien mortgage that that owner may be eligible to file an application for tax 
abatement under section 841, subsection 2. indicating that the State Tax Assessor. upon 
request, will assist the owner in requesting an abatement and provide information 
regarding the procedures for making such a request. The notice must also indicate that 
the owner may seek assistance from the Department of Professional and Financial 
Regulation, Bureau of Consumer Credit Protection regarding options for finding an 
advisor who can help the owner work with the State Tax Assesso1· to avoid tax lien 
foreclosure and provide information regarding ways to contact the bureau. 
The 
Department of Professional and Financial Regulation, Bureau of Consumer Credit 
Protection. by July 15th annually. shall provide to a statewide organization representing 
municipalities and to the State Tax Assessor information regarding assistance in avoiding 
tax lien foreclosure to assist municipalities and the State Tax Assessor in providing the 
information required in the notice. If the owners of any such real estate are unknown, 
instead of sending the notices by mail, the assessor shall cause the information required in 
this section on that real estate to be advertised in the state paper and in a newspaper, if 
any, of general circulation in the county in which the real estate lies. Such a statement or 
advertisement is sufficient legal notice of delinquent taxes. If those taxes and interest to 
date of payment and costs are not paid by February 21st, the State Tax Assessor shall 
record by March 15th, in the registiy of deeds of the county or registiy district where the 
real estate lies, a certificate signed by the assessor, setting forth the name or names of the 
owners according to the last state valuation, or the valuation established in accordance 
with section 13 31; the description of the real estate assessed as contained in the last state 
valuation, or the valuation established in accordance with section 1331; the amount of 
unpaid taxes and interest; the amount of costs; and a statement that demand for payment 
of those taxes has been made, and that those taxes, interest and costs remain unpaid. The 
costs charged by the register of deeds for the filing may not exceed the fees established 
by Title 33, section 751. 
Sec. 4. Appropriations and allocations. 
The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
HOUSE AMENDMENT 
,. •'· 
HOUSE AMENDMENT "A "to COMMITIEE AMENDMENT "A" to H.P. 1124, L.D. 1629 
Revenue Services, Bureau of 0002 
Initiative: Provides funding to reimburse municipalities for 90% of the cost of selling 
property that has been acquired through tax lien foreclosure. 
GENERAL FUND 
All Other 
GENERAL FUND TOTAL 
SUMMARY 
2017-18 
$0 
$0 
2018-19 
$600 
$600 
This amendment changes the timing of the notice required in Committee Amendment 
11A
regarding a property owner's right to apply for an abatement and the availability of 
assistance so that the notice need not be issued separately and instead must be included 
with other notice to that p1'operty owner. 
It specifies that the income conditions 
established in Committee Amendment 
11A
apply after medical expenses have been 
deducted. 
In addition, it abthorizes the municipality to contract with a licensed 
auctioneer to conduct a real estate auction if the property doesn't sell within 6 months 
after listing. Finally, under the process established in Committee Amendment "A,
a 
municipality must sell property for fair market value or the price at which an independent 
broker thinks the property would sell within 6 months; this amendment reduces that 
length of time from 6 months to 90 days. 
FISCAL NOTE REQUIRED 
SPONSORED BY: ) '' ,, "f'. 
, ~1V' 'VV\.;f' 
-'I 
\JV • 
-... 
I er 
(Representative 
TOWN: New Gloucester 
HOUSE AMENDMENT 
Approved: 07 /09/18 Wac 
128th MAINE LEGISLATURE" 
LD 1629 
LR2290(11) 
An Act To Protect the Elderly from Tax Lien Foreclosures 
Fiscal Note for House Amendment A" to Committee Amendment "A" 
Sponsor: Rep. Espling of New Gloucester 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
Reduces State Mandate Costs 
Still a Funded State Mandate 
FY 2017-18 
$0 
$0 
FY 2018-19 
($824,655) 
($824,655) 
Projections 
FY 2019-20 
($824,655) 
($824,655) 
Projections 
FY2020-21 
($824,655) 
($824,655) 
This amendment removes the requirement for a separate notice to the taxpayer of potential eligibility to file for tax 
abatement. As the mandate for a separate notice is removed, the costs anticipated from increased abatement activity 
originating from the notification would not be considered mandated costs and the General Fund appropriation is 
reduced by $824,655 beginning in fiscal year 2018-19. The mandated requirements to engage a real estate broker, sell 
the property at fair market value or the price anticipated by the broker and remit excess proceeds to the taxpayer 
remain in the bill. As amended, the bill still contains an ongoing General Fund appropriation of $600 beginning in 
fiscal year 2018-19 to cover these costs. This amount represents 90% of the estimated net cost to municipalities not 
recovered through the sale of the property. 
LR2290(1 l) - Fiscal Note - Page 1 of l