An Act to Amend the Content of Notices Provided with Respect to Tax Liens on Certain Property
Maine Legislature, Session 131, LD 2048
Committee Amendment CA_A_H832 (House)
Amends: 36 MRSA §942, 36 MRSA §1281

COMMITTEE AMENDMENT" A "to H.P. 1310, L.D. 2048, "An Act to Amend the 
Content of Notices Provided with Respect to Tax Liens on Certain Property" 
Amend the bill by striking out everything after the enacting clause and insetting the 
following: 
'Sec, 1. 36 MRSA §942, 3rd ,r, as enacted by PL 2017, c, 478, §2, is amended to 
read: 
For propetty that constitutes a homestead for which a propetty 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 mottgage 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 Departmefit ef 
Prnfessienal and Finanoial Reg11latien, B11l'Bffil ef G0ns111ner G!'edit Prnteetien regarding 
0J3tiens 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 ooi·effil sources 
of assistance including legal services providers described in Title 4, section 18-A, 
subsection 1. paragraph B. The Depattment of Professional and Financial Regulation, 
Bureau of Consumer Credit Protection, by July 15th annually, shall prnvide tea statewide 
erganizatien representing manieipalities post on a publicly accessible website information 
regarding assistanee in aveiEling ta,; lien foreelesm·e te assist nrnnieipalities in prnviEling 
the infel'matien rettuired in the netiee on accessing sources of assistance, and that 
information may be used by municipalities in providing the information required in the 
notice. Before posting this information, the bureau shall consider input, if any, received 
from legal services providers. counselors and state and federal agencies involved in 
foreclosure prevention matters. 
Sec, 2. 36 MRSA §1281, as amended by PL 2019, c. 401, Pt. A, §12, is further 
amended to read: 
COMMITTEE AMENDMENT 
~os 
I 
COMMITTEE AMENDMENT" A• to H.P. I3I0, L.D. 2048 
§1281. Payment of taxes; delinquent taxes; publication; certificate filed in registry 
Annually, after January 15th but no later than Janua1y 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 Februa1y 2 !st. For property that constitutes a homestead 
fonvhich 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 m01tgage 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 Departmeat ef Professienal and Finaaeial Reg11lati0n, Bureau 0f 
C0ns11mer Credit Proteetion rega1·diag 0pti0ns fo1· 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 lmreau sources of assistance including legal 
services providers described in Title 4, section 18-A, subsection I, paragraph B. The 
Department of Professional and Financial Regulation, Bureau of Consumer Credit 
Protection, by July 15th annually, shall provide te a statewide 0rganh,ati0n l'ejlreseating 
m11nieipalities and ta the State Tut Assessor post on a publicly accessible website 
information regarding assistanee in aveiding !rut !ie11 foreelos11re te assist munieipa!ities 
and tl,e State Tax Assesser in prnviaing tl,e i11forn,atio11 reEjllired in tl,e netiee on accessing 
sources of assistance, and that information may be used by the State Tax Assessor in 
providing the information required in the notice. Before posting this information, the 
bureau shall consider input, if any, received from legal services providers, counselors and 
state and federal agencies involved in foreclosure prevention matters. 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 adve1tised 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 adve1tisement is sufficient legal notice of delinquent taxes. 
If those taxes and interest to date of payment and costs are not paid by Februaty 21st, the 
State Tax Assessor shall record by March 15th, in the regist1y of deeds of the county or 
registry distdct where the real estate lies, a certificate signed by the assessor, setting fo1th 
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 75 I.' 
Amend the bill by relettering or renumbering any nonconsecutive Pait letter or section 
number to read consecutively. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" A« to H.P. 1310, L.D. 2048 
SUMMARY 
This amendment changes the method for notification to owners of homesteads subject 
to tax lien foreclosures of resources available to assist the owners with the foreclosure 
process. In current law, the Depatiment of Professional and Financial Regulation, Bureau 
of Consumer Credit Protection is responsible for ce1tain notifications to homestead owners 
subject to tax lien foreclosure. Under the amendment, the Bureau of Consumer Credit 
Protection is required to post on a publicly accessible website infotmation that may be used 
by municipalities, and the State Tax Assessor for the unorganized territory, to inform an 
owner of homestead propetty subject to tax lien foreclosure of the ways in which the 
homestead owner can access resources to help with avoiding tax lien foreclosure and ways 
to contact an advisor, including a lawyer, who can help the owner to work with the 
municipality or the State Tax Assessor regarding the foreclosure process. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 03/05/24 ::W-a~ 
LD 2048 
LR2695(02) 
An Act to Amend the Content of Notices Provided with Respect to Tax Liens on Certain Property 
Fiscal Note for Bill as Amended by Committee Amendment .pf' ( µ-3?3 l) 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Minor cost increase - General Fund 
Fiscal Detail and Notes 
Any additional costs to the Depa1iment of Professional and Financial Regulation from the provisions of this bill are 
expected to be minor and can be absorbed within existing budgeted resources, 
LR2695(02) - Fiscal Note - Page I of I