An Act To Modernize and hnprove Maine's Property Tax System
Maine Legislature, Session 128, LD 1479
Committee Amendment CA_A_H624 (House)
Amends: 36 MRSA §271, 36 MRSA §611, 36 MRSA §706, 36 MRSA §706-A, 36 MRSA §713, 36 MRSA §841, 36 MRSA §1331

COMMITTEE AMENDMENT "ff-,, to H.P. 1018, L.D. 1479, Bill, "An Act To 
Modernize and hnprove Maine's Property Tax System" 
Amend the bill by inserting after the title and fbefore the enacting clause the 
following: 
'Mandate preamble. This measure requires one or more local units of government 
to expand or modify activities so as to necessitate additional expenditures from local 
revenues but does not provide funding for at least 90% of those expenditures. Pursuant to 
the Constitution of Maine, Article IX, Section 21, 2/3 of all of the members elected to 
each House have determined it necessary to enact this measure.' 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserting the following: 
'Sec. 1. 36 MRSA §271, sub-§1, as amended by PL 1989, c. 503, Pt. B, §165, is 
further amended to read: 
1. 
Organization; meetings. 
The State Board of Property Tax Review, as 
established by Title 5, section 12004-B, subsection 6, sh&ll consist consists of 15 
members appointed by the Governor for terms of 3 years, S*oept for initial appointments 
v,rhieh sh&ll be 1/3 of the membership for one year, 1/3 of the membership for 2 years and 
1/3 of the membership for 3 years. Vacancies on the board shall must be filled for the 
remainder of the unexpired term. The membership shall must be equally divided among 
attorneys, real estate brokers or appraisers, engineers, retired assessors who have a 
current certificate of eligibility from the State Tax Assessor under section 311. except 
assessors employed by the bureau, and public members. Beginning August 1. 2018, at 
least one vacancy in the term of a public member or a position open as the result of an 
expired term of a public member must be filled by a member of the public with expertise 
in taxation, finance or property valuation matters. The board shall annually elect a chair 
and secretary. The secretary need not be chosen from the members of the board. 
Sec. 2. 36 MRSA §271, sub-§5-A is enacted to read: 
COMMITTEE AMENDMENT 
"'(1\ £,. 
COMMITTEE AMENDMENT«//, to H.P. 1018, L.D. 1479 
5-A. Mediation. For appeals pursuant to section 843 or 844, if the board determines 
that the appeal is within the jurisdiction of the board and all rights to appeal the 
determination of jurisdiction have expired, within 120 days after filing a petition for 
appeal, the assessor or assessors, chief assessor of a primary assessing area or State Tax 
Assessor in the case of the unorganized territory and the taxpayer shall retain the services 
of a mutually agreed-upon mediator knowledgeable in taxation, valuation matters or 
conflict resolution, unless otherwise excused by the chair of the board. The cost of 
mediation must be shared equally between the municipality, or the State Tax Assessor in 
the case of the unorganized territory, and the taxpayer. Unless the parties have been 
excused by the chair of the board from mediation, the board may not schedule a hearing 
until after it is notified by the parties that mediation has been completed. Upon the 
completion of mediation. the parties must notify the board in writing stating whether 
further board action is necessary. 
Sec. 3. 36 MRSA §611, 2nd ,r is amended to read: 
When the assessors are informed by the owner or otherwise of the presence within 
the town of such personal property, the assessors shall give notice in writing to the owner 
to furnish to the assessors a true and perfect list of such property within 15 days from the 
receipt of such notice and, except as otherwise provided in this section, section 706 MiR11 
he 706-A is applicable to this section. 
Sec. 4. 36 MRSA §706, as amended by PL 2013, c. 544, §5 and affected by §7, is 
repealed. 
Sec. 5. 36 MRSA §706-A is enacted to read: 
§706-A. Taxpayers to list property; notice; penalty; verification 
1. 
Taxpayers to list property; inquiries. 
Before making an assessment, the 
assessor or assessors. chief assessor of a primary assessing area or State Tax Assessor in 
the case of the unorganized territory may give seasonable notice in writing to all persons 
liable to taxation or qualifying for exemption pursuant to subchapter 4-C in the 
municipality, the primary assessing area or the unorganized territory to furnish to the 
assessor or assessors, chief assessor or State Tax Assessor true and perfect lists of all the 
property the taxpayer possessed on the first day of April of the same year and may at the 
time of the notice or thereafter require the taxpayer to answer in writing all proper 
inquiries as to the nature. situation and value of the taxpayer's property liable to be taxed 
in the State or subject to exemption pursuant to subchapter 4-C. The list and answers are 
not conclusive upon the assessor or assessors, chief assessor or State Tax Assessor. 
As may be reasonably necessary to ascertain the value of property according to the 
income approach to value pursuant to the requirements of section 208-A or generally 
accepted assessing practices, these inquiries may seek information about income and 
expense, manufacturing or operational efficiencies. manufactured or generated sales price 
trends or other related information. 
A taxpayer has 30 days from receipt of a request for a true and perfect list or of proper 
inquiries to respond to the request or inquiries. Upon written request to the assessor or 
assessors, chief assessor of a primary assessing area or State Tax Assessor in the case of 
the unorganized territory, a taxpayer is entitled to a 30-day extension to respond to the 
COMMITTEE AMENDMENT 
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CO"MM.ITTEE AMENDMENT 'fr" to H.P. 1018, L.D. 1479 
request for a true and perfect list or proper inquiries, and the assessor may at any time 
grant additional extensions upon written request. Information provided by the taxpayer in 
response to an inquiry that is proprietary information, and is clearly labeled by the 
taxpayer as proprietary and confidential information, is confidential and is not a public 
record for purposes of Title 1, chapter 13. 
A notice to or inquiry of a taxpayer made under this section may be by mail directed to 
the last known address of the taxpayer or by any other method that provides reasonable 
notice to the taxpayer. 
If notice is given by mail and the taxpayer does not furnish the list and answers to all 
proper inquiries, the taxpayer may not apply to the assessor or assessors, chief assessor of 
a primary assessing area or State Tax Assessor in the case of the unorganized territory for 
an abatement or appeal an application for abatement of those taxes unless the taxpayer 
furnishes the list and answers with the application and satisfies the assessing authority or 
authority to whom an appeal is made that the taxpayer was unable to furnish the list and 
answers in the time required. The list and answers are not conclusive upon the assessor 
or assessors. chief assessor or State Tax Assessor. 
If the assessor or assessors, chief assessor of a primary assessing area or State Tax 
Assessor in the case of the unorganized territory fails to give notice by mail. the taxpayer 
is not prohibited from applying for an abatement: however, upon demand, the taxpayer 
shall furnish the list and answer in writing all proper inquiries as to the nature, situation 
and value of the taxpayer's property liable to be taxed in the State. A taxpayer's refusal or 
neglect to answer the inquiries bars an appeal, but the list and answers are not conclusive 
upon the assessor or assessors, chief assessor or State Tax Assessor. 
The assessor or assessors, chief assessor of a primary assessing area or State Tax 
Assessor in the case of the unorganized territory may require the person furnishing the list 
and answers to all proper inquiries to subscribe under oath to the truth of the list and 
answers. 
2. Penalty. It is unlawful for any public official or any employee, agent, attorney or 
consultant of the taxing jurisdiction to willfully disclose any taxpayer information made 
confidential by this section or examine information made confidential by this section for 
any purpose other than the conduct of official duties pertaining to property tax 
administration. Information made confidential by this section may be disclosed: 
A. To the State Tax Assessor, who shall treat such information as confidential for 
purposes of section 191, subsection 2, paragraph I; 
B. To a mediator retained pursuant to section 271, subsection 5-A: 
C. In a judicial proceeding in camera: 
D. In an administrative proceeding, in executive session, pursuant to Title 1, section 
405, subsection 6, paragraph F: 
E. 
To the person who filed the confidential information or that person's 
representative authorized by the person in writing to receive the information: 
F. To a public official or any employee, agent, attorney or consultant of the taxing 
jurisdiction: and 
COMMITTEE AMENDMENT 
i. Ii s. 
COMMJ.TTEEAMBND"MENT .. fJ,,,, to H.P. 1018, L.D. 1479 
G. To any other person with the taxpayer's written consent. 
A person who knowingly violates the confidentiality provisions of this subsection 
commits a Class E crime. 
3. 
Proprietary information. 
For the purposes of this section, "proprietary 
information" means information that is a trade secret or production, commercial or 
financial information the disclosure of which would impair the competitive position of 
the person submitting the information and would make available information not 
otherwise publicly available and information protected from disclosure by federal or state 
law. rules or regulations. 
Sec. 6. 36 MRSA §713, last ,r is amended to read: 
Persons subjected to a tax under this section shall be are deemed to have received 
sufficient notice if the notice required by section~ 706-A was given. 
Sec. 7. 36 MRSA §841, sub-§1, as repealed and replaced by PL 1993, c. 133, §1, 
is amended to read: 
1. Error or mistake. The assessors, either upon written application filed within 185 
days from commitment stating the grounds for an abatement or on their own initiative 
within one year from commitment, may make such reasonable abatement as they consider 
proper to correct any illegality, error or irregularity in assessment, provided that if the 
taxpayer has complied with section~ 706-A. 
The municipal officers, either upon written application filed after one year but within 3 
years from commitment stating the grounds for an abatement or on their own initiative 
within that time period, may make such reasonable abatement as they consider proper to 
correct any illegality, error or irregularity in assessment, pro11ided if the taxpayer has 
complied with section +Oa 706-A. The municipal officers may not grant an abatement to 
correct an error in the valuation of property. 
Sec. 8. 36 MRSA §841, sub-§4, as amended by PL 2015, c. 300, Pt. A, §9, is 
further amended to read: 
4. 
Veteran's widow or widower or minor child. Notwithstanding failure to 
comply with section '.7-06 706-A, the assessors, on written application within one year 
from the date of commitment, may make such abatement as they think proper in the case 
of the unremarried widow or widower or the minor child of a veteran, if the widow, 
widower or child would be entitled to an exemption under section 653, subsection 1, 
paragraph D, except for the failure of the widow, widower or child to make application 
and file proof within the time set by section 653, subsection 1, paragraph G, if the veteran 
died during the 12-month period preceding the April 1st for which the tax was 
committed. 
Sec. 9. 36 MRSA §1331, 3rd ,r, as repealed and replaced by PL 1977, c. 509, 
§31, is amended to read: 
Persons subjected to a tax under this section shall be are deemed to have received 
sufficient notice if the notice required by section~ 706-A was given. 
COMMITTEE AMENDMENT 
\\, ~ ~-
CO"MMJ.TIEEAMENDMENT'/l»toH.P.1018,L.D.1479 
Sec. 10. Task force established. Notwithstanding Joint Rule 353, the Task Force 
To Restructure and Improve the Efficiency of the State Board of Property Tax Review, 
referred to in this section as "the task force," is established. 
1. Membership; chair. The task force consists of 9 members as follows: 
A. 
The Commissioner of Administrative and Financial Services or the 
commissioner's designee, who shall serve as the chair of the task force; 
B. The State Tax Assessor or the State Tax Assessor's designee; 
C. The Attorney General or the Attorney General's designee; 
D. A member of the State Board of Property Tax Review, as established by the 
Maine Revised Statutes, Title 5, section 12004-B, subsection 6, appointed by the 
Governor; 
E. Two current or retired assessors who have certificates of eligibility as assessors 
from the State Tax Assessor under the Maine Revised Statutes, Title 3 6, section 311, 
who are familiar with the assessment of large industrial properties and who are 
appointed by the Governor based on the recommendation of a statewide municipal 
association; 
F. Two persons representing large industrial property taxpayers, appointed by the 
Governor; and 
G. A municipal official representing a community with a large industrial taxpayer, 
appointed by the Governor based on the recommendation of a statewide municipal 
association. 
2. Appointments; convening of first meeting. All appointments must be made no 
later than 45 days following the effective date of this Act. The appointing authorities 
shall notify the Commissioner of Administrative and Financial Services upon making the 
· -25- ----- -- ap_pointm:ents. When-the appointment of an-members fa complet~tlie chaiYshallcalland·-
convene the first meeting of the task force no later than September 10, 2018. 
3. Duties. The task force shall study, assess and evaluate the process of and the duties 
assigned to the State Board of Property Tax Review. 
The task force shall develop 
recommendations for restructuring the board to improve the efficiency of the appeal 
process, if necessary. Recommendations may include, but are not limited to, changes in 
board membership; access to full-time resources and professional staff; changes to the 
appeal process; changes in the type of appeals reviewed by the board; and any other 
recommendations the task force members find necessary to improve board efficiencies. 
4. Report. No later than February 28, 2019, the task force shall submit a report with 
its findings and recommendations, including suggested legislation, for presentation to the 
Legislature having jurisdiction over taxation matters may report out to the First Regular 
Session of the 129th Legislature legislation to implement recommendations on matters 
related to the report.' 
COMMITTEE AMENDMENT 
t\. r1' s. 
COMMITTEE AMENDMENT .. j,, to H.P. 1018, L.D. 1479 
SUMMARY 
This amendment replaces the bill. The amendment makes the following changes to 
the process for the appeal of tax assessments to the State Board of Property Tax Review. 
The amendment clarifies a tax assessor's authority to request a true and perfect list of 
property and to request additional information from taxpayers. 
It revises existing 
confidentiality restrictions to clarify that assessors may share confidential information 
with other municipal officials, attorneys, consultants and other persons involved in an 
appeal or approved by the taxpayer. It provides that the position of one public member of 
the board must be filled by a person with expertise in taxation, finance or property 
valuation matters and permits current assessors, as well as retired assessors, to be 
members of the board. If a taxpayer files an appeal with the board, the board may not 
schedule a hearing until after mediation between the taxpayer and the assessor has been 
completed, unless the parties have been excused by the board. 
The amendment establishes the Task Force To Restructure and Improve the 
Efficiency of the State Board of Property Tax Review. Its duties are to study, assess and 
evaluate the process of and duties assigned to the State Board of Property Tax Review 
and to make recommendations for restructuring the board to improve the efficiency of the 
appeal process. 
The task force must submit a report with its findings and 
recommendations to the joint standing committee of the Legislature having jurisdiction 
over taxation matters, which may report out legislation to the First Regular Session of the 
129th Legislature. 
The amendment also adds a mandate preamble. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 02/14/18 hae! 
LD 1479 
LR 1634(02) 
An Act To Modernize and Improve Maine's Property Tax System 
Fiscal Note for Bill as Amended by Committee Amendment /}i {/1-t,2'-/) 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Potential State Mandate - Unfunded 
Correctional and Judicial Impact Statements 
Establishes new Class E crimes; the collection of additional fines may also increase General Fund revenue by minor 
amounts. 
State Mandates 
Required Activity 
Enter into mediation with a taxpayer who has appealed a municipality's real estate 
assessment to the State Board of Property Tax Review. 
Unit Affected 
Local Cost 
Municipality 
Moderate 
limited scope 
The required local activities in this bill may represent a state mandate pursuant to the Constitution of Maine. If the bill 
does require a local unit of government to expand or modify its activities so as to necessitate additional expenditures 
from local revenue, the state mandate provisions of the Constitution of Maine require either: (1) General Fund 
appropriations be provided to fund at least 90% of any additional necessitated local costs of the mandate; or (2) a 
Mandate Preamble be added to the bill and two-thirds of the members of each House vote to exempt the mandate from 
the funding requirement. If the bill does represent a state mandate and neither one of these actions occurs, the local 
units of government will not be required to implement the mandated activities. 
Fiscal Detail and Notes 
Additional costs to the Department of Administrative and Financial Services associated with serving on the task force 
and developing and reporting recommendations can be absorbed within existing budgeted resources. 
LRl 634(02) • Fiscal Note - Page 1 of 1