An Act to Make Technical Changes to Maine's Tax Laws
Maine Legislature, Session 131, LD 2023
Committee: Taxation
Sponsors: GROHOSKI
Amends: 36 MRSA §251, 36 MRSA §252, 36 MRSA §253, 36 MRSA §382, 36 MRSA §383, 36 MRSA §611, 36 MRSA §943, 36 MRSA §943-C, 36 MRSA §946, 36 MRSA §1109, 36 MRSA §1137, 36 MRSA §1284, 36 MRSA §6251, 36 MRSA §6252, 36 MRSA §5122, 36 MRSA §5219-K, 36 MRSA §5228, 36 MRSA §5242

Legislative Document
No. 2023
S.P. 851
In Senate, December 13, 2023
An Act to Make Technical Changes to Maine's Tax Laws
Submitted by the Department of Administrative and Financial Services pursuant to Joint 
Rule 203.
Received by the Secretary of the Senate on December 11, 2023.  Referred to the Committee 
on Taxation pursuant to Joint Rule 308.2 and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator GROHOSKI of Hancock.
Be it enacted by the People of the State of Maine as follows:
PART A
Sec. A-1.  36 MRSA §251 is amended to read:
§251.  Warrants for town assessment of state tax
When a state tax is imposed and required to be assessed by the proper municipal 
officers of towns, the Treasurer of State shall send such warrants as he is, from time to 
time, ordered to issue prescribed under section 254 for the assessment thereof of that state 
tax to the assessors, requiring them forthwith immediately to assess the sum apportioned 
to their town or place municipality, and to commit their assessment to the constable or 
collector for collection.
Sec. A-2.  36 MRSA §252, as amended by PL 1975, c. 765, §3, is further amended 
to read:
§252.  Time for issuance
When a state tax is ordered by the Legislature, the Treasurer of State shall send his 
warrants directed to the assessors of each municipality, as soon after the first day of April 
as is practicable, requiring them to assess upon the estates of such each municipality its 
proportion of the state tax for the current year; and shall in a like manner for the succeeding 
year, send like warrants for the state tax.  The Treasurer of State shall send such warrants 
for the state tax in a similar manner for the succeeding year.
Sec. A-3.  36 MRSA §253 is amended to read:
§253.  -- requirements Warrant requirements
The Warrants issued by the Treasurer of State in his warrant shall must require the 
assessors of each municipality to make a fair list of their assessments, as required by this 
Title; to commit such list to the tax collector of such municipality in accordance with 
section 709; and to return a certificate thereof of those assessments in accordance with 
section 712.
Sec. A-4.  36 MRSA §382, as amended by PL 1973, c. 620, §11 and c. 625, §242 
and repealed and replaced by c. 695, §7, is further amended to read:
§382.  Failure of assessor to furnish information
If any municipal assessor or assessor of a primary assessing area fails to appear before 
the State Tax Assessor or his the State Tax Assessor's agent as provided in this Title, or to 
transmit to him the State Tax Assessor the lists named within 10 days after the mailing or 
publication of notice or notices to them to so appear or transmit said those lists, the State 
Tax Assessor may in his discretion report the valuation of the estates and property liable to 
taxation in the town so municipality in default, as he shall deem the State Tax Assessor 
considers just and equitable.
Sec. A-5.  36 MRSA §383, sub-§1, as enacted by PL 1999, c. 487, §1, is amended 
to read:
1.  Annual return.  The municipal assessors and the assessors of primary assessing 
areas shall make and return lists, which must be seasonably furnished by the State Tax 
Assessor for that purpose, of all such information as to the assessment of property and 
collection of taxes as may be needed in the work of the State Tax Assessor, including 
annually the land value, exclusive of buildings and all other improvements, and the 
valuation of each class of property assessed in their respective jurisdictions, with the total 
valuation and percentage of taxation, together with a statement to the best of their 
knowledge and belief of the ratio, or percentage of current just value, upon which the 
assessments are based and itemized lists of property upon which the towns municipalities 
have voted to affix values for taxation purposes.
Sec. A-6.  36 MRSA §611, as amended by PL 2017, c. 367, §3, is further amended 
to read:
§611.  Equipment tax
Machinery and other personal property brought into this State, after April 1st and prior 
to December 31st by any person upon whom no personal property tax was assessed on 
April 1st in the this State of Maine, shall must be taxed as other personal property in the 
town municipality in which it is used for the first time in this State.
When the assessors are informed by the owner or otherwise of the presence within the 
town municipality of such personal property governed by this section, the assessors shall 
give notice in writing to the owner to furnish to the assessors a true and perfect list of such 
personal property within 15 days from the receipt of such that notice and, except as 
otherwise provided in this section, section 706‑A is applicable to this section.
The assessors shall assess a tax upon any such personal property governed by this 
section in accordance with other property assessed for the same tax year, except that, if the 
tax is paid within 2 months of assessment, interest from the due date of taxes for the tax 
year involved does not apply.
Except as otherwise provided in this section, the collection of such taxes shall on 
personal property governed by this section must be in accordance with this chapter.
Sec. A-7.  36 MRSA §943, 9th ¶ is amended to read:
Whenever If the person against whom the tax is assessed shall have died dies after the 
tax has been committed and prior to the expiration of the 18-months 18-month period of 
foreclosure and such if that person shall have has left a will offered for probate, the probate 
judge of the county wherein said in which that will is offered upon petition of any devisee 
of the real estate on which said that tax is unpaid may grant a period of redemption not to 
exceed 60 days following the final allowance or disallowance of said that will. Notice of 
said the petition shall must be given to the tax collector of the town wherein said 
municipality in which the property is located and a certified copy of the court order shall 
must be filed in the registry of deeds of the county wherein in which the property is located.
Sec. A-8.  36 MRSA §943-C, sub-§2, as amended by PL 2023, c. 358, §1, is further 
amended to read:
2.  Notification; appeal.  At least 90 days prior to listing property for sale, the 
municipal officers or their designee shall send a written notice to the last known address of 
the former owner, by United States Postal Service certified mail, return receipt requested, 
and first-class mail, of the right to require the sale process described in subsection 3.  The 
State Tax Assessor shall prepare application forms, notices and instructions that must be 
used by municipalities to inform former owners of their right to apply for the sale process 
provided under subsection 3.
Sec. A-9.  36 MRSA §946, 3rd ¶, as enacted by PL 1975, c. 347, is amended to 
read:
No A municipal officer shall may not, while holding municipal office, acquire from 
that municipality any interest in real estate acquired by that municipality on account of 
nonpayment of taxes, unless such sale occurs by sealed bid after duly advertising the same 
at least twice during a 7-day period prior to the acceptance of bids. Any town official A 
municipal officer who submits a sealed bid shall may not take part in the bid acceptance 
process except that a municipal officer may purchase tax acquired property if the property 
was owned by the municipal officer's son, daughter child, spouse or parent immediately 
prior to its acquisition by the municipality and if such the purchase is authorized by the 
municipality.
Sec. A-10.  36 MRSA §1109, sub-§1, as amended by PL 2011, c. 240, §7, is further 
amended by amending the first blocked paragraph to read:
The assessor shall record, in the municipal office of the town municipality in which the 
farmland is located, the value of the farmland as established under this subchapter and the 
value at which the farmland would have been assessed had it not been classified under this 
subchapter.
Sec. A-11.  36 MRSA §1109, sub-§3, ¶F, as enacted by PL 1989, c. 748, §4, is 
amended to read:
F.  The likelihood that the preservation of the land as undeveloped open space will 
provide economic benefit to the town municipality by limiting municipal expenditures 
required to service development;
Sec. A-12.  36 MRSA §1137, sub-§2, as enacted by PL 2007, c. 466, Pt. A, §58, is 
amended to read:
2.  Classification.  The assessor shall determine what land meets the requirements of 
this subchapter and shall classify such land as working waterfront land in accordance with 
this subchapter.  The assessor shall file, in the municipal office of the town municipality in 
which the working waterfront land is located, the original schedule and the value of the 
working waterfront land as established under this subchapter and the value at which the 
working waterfront land would have been assessed had it not been classified under this 
subchapter.
Sec. A-13.  36 MRSA §1284, as amended by PL 2019, c. 501, §26, is further 
amended to read:
§1284.  Action to recover taxes
The State Tax Assessor may bring a civil action in the State Tax Assessor's own name 
to enforce the lien on real estate created by section 552, to secure the payment of state taxes 
assessed under sections 1331 and 1602 upon real estate not liable to be assessed in any 
town municipality. Such The action must be begun after the expiration of 8 months and 
within one year after August 1st following the date such the taxes were assessed. The 
proceedings must be in accordance with section 941, except that the preliminary notice and 
demand for payment of the tax as provided in that section may not be required.
Sec. A-14.  36 MRSA §6251, sub-§1, ¶B, as amended by PL 2023, c. 360, Pt. A, 
§11 and c. 412, Pt. S, §6, is repealed and the following enacted in its place:
B.  The taxpayer, if the sole owner of the property, has income, as defined in section 
5219‑KK, subsection 1, paragraph D, of less than $40,000 for the calendar year 
immediately preceding the calendar year in which the claim is filed or, for applications 
filed after January 1, 2024, income of less than $80,000 for the calendar year 
immediately preceding the calendar year in which the claim is filed. In the case of 
property that is owned by more than one owner, all owners together have income, as 
defined in section 5219-KK, subsection 1, paragraph D, of less than $40,000 for the 
calendar year immediately preceding the calendar year in which the claim is filed or, 
for applications filed after January 1, 2024, income of less than $80,000 for the calendar 
year immediately preceding the calendar year in which the claim is filed;
Sec. A-15.  36 MRSA §6251, sub-§1, ¶C, as amended by PL 2023, c. 360, Pt. A, 
§12 and c. 412, Pt. S, §7, is repealed and the following enacted in its place:
C.  The taxpayer, if the sole owner of the property, has liquid assets of less than $50,000 
or, for applications filed after January 1, 2024, less than $100,000. In the case of 
property that is owned by more than one owner, all the owners together have liquid 
assets of less than $75,000 or, for applications filed after January 1, 2024, less than 
$150,000; and
Sec. A-16.  36 MRSA §6252, sub-§5, as amended by PL 2023, c. 412, Pt. S, §8, is 
further amended to read:
5.  No municipal lien.  The property does not have an existing municipal lien against 
it other than a lien that may be released pursuant to section 6252-A, subsection 5.
PART B
Sec. B-1.  36 MRSA §5122, sub-§2, ¶M-2, as amended by PL 2023, c. 412, Pt. 
ZZZ, §2, is further amended by amending subparagraph (2), division (c) to read:
(c)  "Military retirement plan" means retirement plan benefits received as a 
result of service in the active or reserve components of the United States Army, 
Navy, Air Force, Marines or, Coast Guard or Space Force.
Sec. B-2.  36 MRSA §5122, sub-§2, ¶HH, as amended by PL 2023, c. 441, Pt. C, 
§4 and affected by §11, is further amended to read:
HH.  To the extent included in federal adjusted gross income, annuity payments made 
to the survivor of a deceased member of the military who died as the result of service 
in active or reserve components of the United States Army, Navy, Air Force, Marines 
or, Coast Guard or Space Force under a survivor benefit plan or reserve component 
survivor benefit plan pursuant to 10 United States Code, Chapter 73 reduced by any 
amount claimed as a modification under paragraph M, M‑1 or M‑2;
Sec. B-3.  36 MRSA §5122, sub-§2, ¶LL, as amended by PL 2015, c. 1, §5, is 
further amended to read:
LL.  To the extent included in federal adjusted gross income and to the extent otherwise 
subject to Maine income tax, an amount equal to military compensation earned during 
the taxable year for service performed outside of this State pursuant to written military 
orders:
(1)  For active duty service in the active components of the United States Army, 
Navy, Air Force, Marines or, Coast Guard or Space Force by a service member 
whose permanent duty station during such service is located outside of this State; 
and
(2)  For active duty service in the active or reserve components of the United States 
Army, Navy, Air Force, Marines or, Coast Guard or Space Force or in the Maine 
National Guard by a service member in support of a federal operational mission or 
a declared state or federal disaster response when the orders are either at federal 
direction or at the direction of the Governor of this State;
Sec. B-4.  36 MRSA §5219-KK, sub-§1, ¶A-1, as amended by PL 2023, c. 360, 
Pt. B, §13 and c. 412, Pt. S, §§1-3, is further amended by amending subparagraph (4) to 
read:
(4)  For tax years beginning on or after January 1, 2024, notwithstanding 
subparagraphs (1) and, (2) and (3), for individuals 65 years of age or older, $4,000.
Sec. B-5.  36 MRSA §5228, sub-§7, as amended by PL 2001, c. 583, §18, is further 
amended to read:
7.  Short taxable year.  Payment of taxes for a short taxable year must be made as 
provided in this subsection.  For payment dates falling within the short taxable year, 
payment must be made as provided in subsection 4.
A.  For an individual, a trust or an estate with a taxable year of less than 12 months, the 
estimated tax must be paid in full by the 15th day of the month following the end of 
the taxable year.
B.  For a corporation or financial institution with a taxable year of less than 12 months, 
the estimated tax must be paid in full by the 15th day of the last month of the taxable 
year.
Sec. B-6.  36 MRSA §5242, 2nd ¶, as enacted by PL 2021, c. 181, Pt. A, §14, is 
amended to read:
A person who is required by the assessor to furnish file a return of information in 
accordance with this section on or after January 31, 2022 and who fails to do so, or who 
willfully furnishes files a false or fraudulent return of information, is subject to a penalty 
of $50 for each such failure.
SUMMARY
Part A makes changes to the property tax and benefit programs laws. Part A: 
1.  Updates outdated terms referencing municipalities and municipal officers;
2.  Removes and replaces gender-specific language;
3.  Corrects a conflict created by Public Law 2023, chapters 360 and 412, which 
affected the same provisions of law, by combining the provisions; 
4.  Removes an obsolete reference to an application and instructions in the law 
governing the sale of tax-acquired properties since they are no longer required; and
5.  Makes other technical and grammatical changes to the laws affecting Maine 
property tax. 
Part B makes changes to the income tax law. Part B:
1.  Includes the United States Space Force in references to the United States Armed 
Forces;
2.  Corrects a cross-reference in the law regarding the property tax fairness credit 
maximum benefit base;
3.  Clarifies that payment of taxes for a short taxable year must be made in accordance 
with existing due dates for estimated tax installments that fall within the short taxable year; 
4.  Updates language in the law governing information returns to be consistent with 
state statutes and rules; and
5.  Makes other technical and grammatical changes to the laws affecting Maine income 
tax.