An Act to Provide
Maine Legislature, Session 132, LD 1770
Committee Amendment CA_A_S423 (Senate)

COMMITTEE AMENDMENT "1\ "to S.P. 688, L.D. 1770, "An Act to Provide 
Immediate and Long-term Property Tax Relief to Maine Households" 
Amend the bill by striking out the title and substituting the following: 
'Resolve, to Establish the Real Estate Property Tax Relief Task Force' 
Amend the bill by striking out everything after the title and inserting the following: 
'Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and 
Whereas, the Legislature has enacted a series of property tax relief measures in recent 
years, including expanding the property tax fairness credit, improving the homestead 
property tax exemption, expanding the property tax defe1Tal program and increasing state-
municipal revenue sharing, in an effort to ease the burden on Maine households; and 
Whereas, despite recent legislative efforts to provide relief, many Maine residents 
continue to face rising property tax bills and the State remains among the states where 
households spend a significant share of their income on property taxes, all amid broader 
increases in the cost of living; and 
Whereas, the State is facing a statewide housing crisis, and rising property taxes, 
especially in high-demand areas, are making it harder for first-time home buyers and 
working families to afford stable housing, further straining the already limited supply of 
affordable homes; and 
Whereas, at the same time, older Maine residents who wish to downsize or move 
closer to services often have no affordable housing options available, forcing them to 
remain in homes with sharply increased valuations and unaffordable property tax bills, 
despite living on fixed incomes; and 
Whereas, municipalities across the State, ranging from small rural towns to larger 
cities, face varying budget pressures and responsibilities and often lack the resources, 
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staffing or technology needed to ensure accurate, equitable and up-to-date property 
assessments; and 
Whereas, the property tax fairness credit remains a vital tool for targeted tax relief, 
but current benefit levels do not fully reflect today's economic pressures or cost of living; 
and 
Whereas, efforts to reform the property tax system in the State have often been 
constrained by constitutional requirements, such as the mandate that a11 real and personal 
property be assessed equally according to its just value; and 
Whereas, other states have pursued innovative strategies, including constitutional 
reforms, to ensure effective and equitable property tax relief; and 
Whereas, it is imperative that the State deliver immediate property tax relief and 
launch a comprehensive, data-driven process to develop long-term solutions through a 
representative task force; and 
Whereas, in the judgment of the Legislature, these facts create an emergency within 
the meaning of the Constitution of Maine and require the following legislation as 
immediately necessary for the preservation of the public peace, health and safety; now, 
therefore, be it 
Sec, 1. Real Estate Property Tax Relief Task Force established. Resolved: 
That the Real Estate Property Tax Relief Task Force, referred to in this resolve as "the task 
force, 
is established. 
Sec. 2. Membership. Resolved: That, notwithstanding Joint Rule 353, the task 
force consists of 13 voting members and at least 2 nonvoting members as follows. 
1. The 13 voting members are appointed as follows: 
A. Two members of the Senate, appointed by the President of the Senate, including at 
least one member of the party holding the 2nd largest number of seats in the Legislature 
and at least one of whom has expertise or background in the area of taxation; 
B. Two members of the House of Representatives, appointed by the Speaker of the 
House, including at least one member of the party holding the 2nd largest number of 
seats in the Legislature and at least one of whom has expertise or background in the 
area of taxation; 
C. Three members of the public, appointed by the President of the Senate, as follows: 
(1) One member who is a representative of economists or who is a tax expert; 
(2) One member with lived experience of poverty who is a representative oflow-
income residents of the State; and 
(3) One member who has legal experience with constitutional issues or property 
tax issues; 
D. Three members of the public, appointed by the Speaker of the House, as follows: 
(1) One member who is involved in real estate, economic or housing development 
with expertise in long~term homeownership trends in the State; 
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COMMITTEE AMENDMENT" A" to S.P. 688, L.D. 1770 ( $~ L/;j_"~ 
(2) One member who represents the business sector and who has paid property 
taxes over the last 10 years; and 
(3) One member who has expertise in assessing property taxes; and 
E. Three members of the public, appointed by the Governor, as follows: 
(1) Two members with expertise in municipal government, municipal taxation, 
local government finance or property valuation, one of whom represents the 
interests of municipalities with fewer than 10,000 residents and one of whom 
represents the interests of municipalities with at least 10,000 residents. Both 
members must have experience in contrasting forms of municipal governance; and 
(2) One member with lived experience as a senior citizen who represents the 
interests of residents of the State who are at least 65 years of age or older, 
In making their appointments, the President of the Senate, the Speaker of the House and 
the Governor, to the extent feasible, shall ensure the membership of the task force reflects 
comprehensive geographic and demographic representation from the State. 
2. The nonvoting members are as follows: 
A. The Commissioner of Administrative and Financial Services or the 
commissioner's designee; 
B. The Associate Commissioner for Tax Policy within the Department of 
Administrative and Financial Services, Bureau of Revenue Services or the 
associate commissioner's designee; and 
C. Any additional members invited to participate by the chairs of the task force 
pursuant to section 3, 
Sec. 3. 
Chairs; nonvoting members; selection of contracted entity. 
Resolved: That the first-named Senate member is the Senate chair and the first-named 
House of Representatives member is the House chair of the task force. The chairs may 
invite, as nonvoting members of the task force, individuals who have expertise in municipal 
government, municipal finance, economic development, constitutional law, tax policy, 
housing policy or tax assessing. The chairs may select the contracted entity described in 
section 6, subsection 1, prior to all appointments being made. Prior to the first meeting of 
the task force, the chairs may select the contrncted entity of the task force. 
Sec. 4. 
Appointments; convening of task force. Resolved: 
That all 
appointments must be made no later than 30 days following the effective date of this 
1·esolve. The appointing authorities shall notify the Executive Director of the Legislative 
Council once all appoinhnents have been completed. After appointment of all members, 
the chairs shall call and convene the first meeting of the task force. If 30 days or more after 
the effective date of this resolve a majority of but not all appointments have been made, the 
chairs may request authority and the Legislative Council may grant authority for the task 
force to meet and conduct its business. 
Sec. 5. Meetings; subcommittees. Resolved: That the task force shall meet at 
least 4 times but no more than 8 times, not including any subcommittee meetings. 
1. The task force shall meet at least once jointly with the Joint Standing Committee on 
Taxation at a time to be determined by the chairs of the task force and the committee. 
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2. The chairs of the task force may appoint subcommittees as necessary for the efficient 
operation of the task force. 
Sec. 6. Duties. Resolved: That the task force shall: 
1. Contract with an entity for research and analytical support, as selected by the chairs 
pursuant to section 3, with the goal of determining the source of the problems with the 
current system of property taxation, who is most negatively affected by the current system 
of property taxation and how those persons are negatively affected. At the direction of the 
chairs, an entity contracted with pursuant to this subsection shall gather and analyze 
statewide property tax data, which may include: 
A, For each municipality or each municipality within a representative sample of 
municipalities by county: 
(1) The average property value, property tax bill and length of homeownership, 
differentiated by waterfront and nonwaterfront prope1ties; 
(2) The types of property; mill rate; date of last valuation; property valuation 
practices, including whether the municipality performs the valuations; median 
income ofresidents; number of households eligible to claim and actually claiming 
the property tax fairness credit pursuant to the Maine Revised Statutes, Title 36, 
section S219-KK; number of homesteads eligible to participate in and actually 
participating in the deferred collection of homestead property taxes pursuant to 
Title 36, chapter 908; which municipalities have municipally funded and 
administered property tax relief programs; and the percentage of homes that are 
primary residences, the percentage of commercial property and the percentage of 
vacant commercial property; and 
(3) How the municipality has used property tax relief funding, including but not 
limited to funds received from state~municipal revenue sharing pursuant to Title 
30~A, section S681; 
B. For each county: 
(1) Changes in property values over the last 20 years; and 
(2) The average percentage of income spent on property taxes by residents; 
C. Data regarding any disparities or challenges across different regions in the State; 
D. Recent statewide property tax relief efforts that have been implemented or discussed 
in the Legislature or State Government; 
E. The impact of unfunded mandates on local budgets; 
F. The effect of nontaxable property within a municipality; 
G. Potential federal funding changes and how those could potentially impact property 
taxes in the State; 
H. Any challenges in obtaining the information specified in this subsection for the task 
force and recommendations for making the information available to the Legislature on 
a regular basis; and 
I. Any additional data or information the chairs consider relevant to a productive 
discussion; 
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2. Perform a comparison of this State to the rest of the nation, including: 
A. Determining how property tax assessment is instituted, the expenses associated with 
assessment and how assessment in the State compares with other states; 
B. Exploring property tax relief measures and programs used by other states, 
particularly those states similar in geography, demographics, resident income or state 
and local government structure, to determine whether those relief programs could be 
adapted to the State; 
C. Studying property tax burdens in other states, including as a percentage of resident 
income, and any trends over the last 20 years; and 
D. Gathering any additional data or information the chairs determine relevant to a 
productive discussion; 
3. Explore the need for amendments to the Constitution of Maine or to the Maine 
Revised Statutes, including: 
A. Reviewing constitutional constraints on property tax assessments and exploring 
whether an amendment to the Constitution of Maine could create more equitable and 
stable property tax policies; 
B. Researching whether other states have constitutional provisions that allow for 
equitable property tax structures; 
C. Researching which states have successfully amended their constitutions to allow for 
more effective property tax relief and the advantages and disadvantages of those 
amendments; and 
D. Recommending whether constitutional changes should be pursued and, if so, what 
changes should be made and how and when those changes should be made; 
4. Develop methods to ensure municipalities use property tax relief for its intended 
purpose while continuing to meet the needs of residents by: 
A. Identifying mechanisms used in other states to ensure that local property tax relief 
funds are allocated effectively to the taxpayers; 
B. Exploring mechanisms to support transparency and accountability in the use of 
property tax relief funds at the municipal level that exist in other states or that have 
been discussed in the State; and 
C. Recommending accountability measures, including but not limited to reporting 
requirements, financial incentives or disincentives; 
5. Assess changes to the valuation process and suppott for municipalities by: 
A. Investigating how other states ensure equitable, updated and fair valuation practices; 
B. Analyzing whether certain geographic regions or types of communities, such as 
service centers, in the State have disproportionate property assessments that negatively 
affect specific populations; 
C. Identifying those resources municipalities need to conduct accurate property 
valuations, including funding, staffing and technology; and 
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COMMITIEE AMBNDMBNT r\ "to S,P, 688, L,D, 1770 { :5415) 
D. Recommending best practices and potential legislative changes to improve fairness 
and accuracy in property assessments; 
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6. Develop targeted support for long-term property owners who need support to age 
in place by: 
A. Studying states that have implemented property tax relief programs specifically for 
long-term homeowners; and 
B. Recommending which tax policies the State should adopt to prevent displacement 
and maintain affordability of elderly and low-income homeowners; 
7. Explore the use of the State
1s cash pool for property tax relief by: 
A. Researching how other states use state investment funds to support property tax 
relief programs; 
B. Analyzing potential risks and benefits of using the State's cash reserves to provide 
long-term property tax relief; and 
C. Recommending whether a dedicated revenue stream should be created for this 
purpose and how it could be structured; and 
8. Examine potential impacts offederal funding changes on property taxes in the State. 
The task force shall engage in a data-driven analysis of the State's property tax system 
before making recommendations pursuant to this section. 
Sec. 7. Assistance in collection of data. Resolved: That the Department of 
Administrative and Financial Services, Bureau of Revenue Services and the Office of Tax 
Policy within the bureau shall provide assistance to the entity contracted with by the task 
force pursuant tq section 6, subsection l to ensure the entity obtains the required 
information. 
Sec. 8. Public input, Resolved: That the task force may, as determined necessary 
by the chairs, solicit and consider public comment on the current property tax structure, 
current property tax relief efforts and the valuation and assessment process. 
Sec. 9. Staff assistance. Resolved: That the Legislative Council shall provide 
necessary staffing services or may contract for necessary staffing services for the task force, 
except that Legislative Council staff support is not authorized when the Legislature is in 
regular or special session. Upon request of the task force, the Office of the Attorney 
General, the office of the Secretary of State, the Office of Policy Innovation and the Future, 
the Departmenfof Administrative and Financial Services, Bureau of Revenue Services, the 
Department of Economic and Community Development and the office of the Treasurer of 
State shall provide additional information to the task force. 
Sec. 10. Interim report; final report. Resolved: That, notwithstanding Joint 
Rule 353, no later than January 15, 2026, the task force shall submit an interim report to 
the Joint Standing Committee on Taxation that includes the task force's preliminary 
findings and recommendations. The task force may include proposed legislation in the 
interim report. 
Notwithstanding Joint Rule 353, no tater than December 15, 2026, the task force shall 
submit a final report that includes its findings and recommendations, including suggested 
legislation, to the joint standing committee of the Legislature having jurisdiction over 
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COMMITTEE AMENDMENT" A,,• to S,P, 688, L.D, 1770 (';:/-/')~ 
taxation matters. The joint standing committee may report out legislation to the 133rd 
Legislature in 2027 based on the report. 
Sec. 11. Additional funding sources. Resolved: That, notwithstanding Joint 
Rule 353, the task force may apply for and receive funds, grants or contributions from 
public and private source~ to support its activities, 
Sec. 12. 
Appropriations and allocations. Resolved: That the following 
appropl'iations and allocations are made. 
LEGISLATURE 
Legislature 0081 
Initiative: Appropriates one-time funds for the costs of a contract with an entity to provide 
research and analytical support for the Real Estate Property Tax Relief Task Force. 
GENERAL FUND 
2025-26 
2026-27 
All Other 
$125,000 
$25,000 
GENERAL FUND TOTAL 
$125,000 
$25,000 
Emergency clause. In view of the emergency cited in the preamble, this legislation 
takes effect when approved.' 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section 
number to read consecutively. 
SUMMARY 
This amendment replaces the bill with a resolve and removes the increase in the 
property tax faimess credit proposed in the bill. The amendment retains the creation of the 
Real Estate Property Tax Relief Task Force as proposed in the bill with the following 
changes. 
1. It adds to the duties of the task force the requirement to examine the effects of 
state-level property tax policy on municipalities. 
2. It alters the membership of the task force. 
3. It requires the task force to meet jointly with the Joint Standing Committee on 
Taxation at least once. 
4. It allows for the creation of subcommittees of the task force. 
5. It changes the due date for the report of the task force to December 15, 2026 and 
requires an interim report with a due date of January 15, 2026. Each report may include 
proposed legislation .. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Revised: 06/16/25 i,..Ri,.. 
LD 1770 
LR 2184(02) 
An Act to Provide Immediate and Long-term Property Tax Relief to Maine Households 
Fiscal Note for Bill as Ame~ded by Con:imittee Amendment ''4 (.S--lf~ 
Committee: Taxation 
,. J ) 
Fiscal Note Required: Yes 
Fiscal Note 
Legislative Cost/Study 
FY2026-27 
$25,000 
Projections 
FY2027-28 
Projections 
FY2028-29 
Net Cost (Savings) 
General Fund 
Approp t·ia tions/ Allocations 
General Fund 
Legislative Cost/Study 
$125,000 
$0 
$125,000 
$25,000 
$0 
The general operating expenses of this study are projected to be $2,800 in fiscal year 2025-26 and $3,050 in fiscal 
$u 
$0 
year 2026-27. The Legislature's proposed budget for the 2026-2027 biennium includes $22,196 in each of fiscal years 
2025-26 and 2026-27 for the costs of legislative studies, as well as $8,265 in projected balances from fiscal year 2024-
and $33,073 of balances carried over from prior years for this purpose. Whether these amounts are sufficient to 
fund all studies will depend on the number of studies authorized by the Legislative Council and the Legislature. The 
additional costs of providing staffing assistance to the study during the interim can be absorbed utilizing existing 
budgeted staff resources, 
Fiscal Detail and Notes 
The bill provides one-time General Fund appropriations to the Legislature of $125,000 in fiscal year 2025-26 and 
$25,000 in fiscal year 2026-27 for the costs of the required contract with an entity to provide research and analytical 
support for the Real Estate Property Tax Relief Task Force. Additional costs to the various agencies affected by the 
provisions of this bill are expected to be minor and assumed to be absorbed within existing budgeted resources, 
LR2184(02) - Fiscal Note• Page 1 of 1