An Act to Amend the Content of Notices Provided with Respect to Tax Liens on Certain Property
Maine Legislature, Session 131, LD 2048
Committee: Taxation
Sponsors: PERRY
Amends: 36 MRSA §942, 36 MRSA §1281

Legislative Document
No. 2048
H.P. 1310
House of Representatives, December 13, 2023
An Act to Amend the Content of Notices Provided with Respect to 
Tax Liens on Certain Property
Submitted by the Department of Professional and Financial Regulation pursuant to Joint 
Rule 203.
Received by the Clerk of the House on December 11, 2023.  Referred to the Committee on 
Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.
ROBERT B. HUNT
Clerk
Presented by Representative PERRY of Bangor.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §942, 3rd ¶, as enacted by PL 2017, c. 478, §2, is amended 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.
Sec. 2.  36 MRSA §1281, as amended by PL 2019, c. 401, Pt. A, §12, is further 
amended to read:
§1281.  Payment of taxes; delinquent taxes; publication; certificate filed in registry
Annually, after January 15th but no later than January 31st, the State Tax Assessor 
shall send by mail to the last known address of each owner of real estate subject to 
assessment under section 1602, including supplementary taxes assessed under section 
1331, 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 February 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 Assessor 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 registry 
of deeds of the county or registry 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 1331; 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.
SUMMARY
This bill removes a provision in the laws governing tax liens that requires a 
municipality, or the State Tax Assessor in the case of an unorganized territory, to place 
language in a notice of lien on a property on which a homestead exemption is claimed that 
the taxpayer may contact the Department of Professional and Financial Regulation, Bureau 
of Consumer Credit Protection regarding options for finding an advisor to assist the 
taxpayer in working with the taxing entity to avoid tax lien foreclosure.