An Act to Amend
Maine Legislature, Session 132, LD 2188
Committee Amendment CA_A_H920 (House)
Amends: 36 MRSA §111, 36 MRSA §5122, 36 MRSA §1752

COMMITTEE AMENDMENT "/-\ " to H.P. 1469, L.D. 2188, "An Act to Amend
Certain State Tax Laws"
Amend the bill in Part A by inserting before section 1 the following:
'See. A-l. 36 MRSA §111, sub-§2, as repealed and replaced by PL 2011, c. 380,
Ft. J, §1, is amended to read;
2. Notice. "Notice" means written notification served personally, sent by certified
mail or sent by first-class mail to the last known address of the person for whom the
notification is intended. A person's last known address is the person's address as reported
on the person's most recently filed Maine tax return or as otherwise specified by the person
in written correspondence on file with the bureau, unless the bureau determines that a
different address is the most current address for the person, in which case the bureau must
use that address. Notice by first-class mail is deemed to be received 3' 7 days after the
mailing, excluding Sundays and legal holidays. If the State Tax Assessor is required by a
provision of this Title to give notice by certified mail and attempts to do so but the mailing
is returned with. the notation "unclaimed" or "refused" or a similar notation, the assessor
may then give notice by sending the notification by first-class mail. In the case of a joint
income tax return, notice may be a single joint notice except that, if the assessor is notified
by either spouse that separate residences have been established, the assessor must mail a
joint notice to each spouse. If the person for whom notification is intended is deceased or
under a legal disability, and the assessor knows of the existence of a fiduciary relationship
with respect to that person, notice must be sent by first-class mail to the last known address
of the fiduciary.'
Amend the bill in Part A by striking out all of section 3 and inserting the following:
'See. A-3. 36 MRSA §5122, sub-§2, ^M-3, as corrected by RR 2025, c, 1, Pt. A,
§55, is amended by amending subparagraph (1) to read:
(1) For individuals filing as single individuals and for married individuals filing
separate returns. $125,000;
COMMITTEE AMENDMENT
•A'
COMMITTEE AMENDMENT "M " to H.P. 1469, L.D. 2188
Sec. A-4. 36 MRSA §5122, sub-§2, ^pVI-3, as corrected by RR 2025, c. 1, Pt. A,
§55, is amended by amending subparagraph (2) to read:
(2) For individuals filing as heads of households, $ 1 87,500; or
Sec. A-5. 36 MRSA §5122, sub-§2,1[M-3, as corrected by RR 2025, c. 1, Pt. A,
§55, is amended by amending subparagraph (3) to read:
(3) For individuals filing married joint returns or as sundving spouses, $250,000;
w
Sec. A-6. 36 MRSA §5122, sub-§2, ^M-3, as corrected by RR 2025, c. 1, Pt. A,
§55, is amended by repealing subparagraph (4),'
Amend the bill in Part B by inserting before section 1 the following:
'See. B-l. 36 MRSA §1752, sub-§6-K, as enacted by PL 2025, c. 388, Pt. G, §22
and affected by §48, is amended by amending the first blocked paragraph to read:
"Mobility-enhancing equipment" does not include durable medical equipment. "MobiUtv-
enhancine eauroment" includes crutches and wheelchairs.'
Amend the bill in Part C in section 2 in the indented paragraph in the 3rd line (page 4,
line 40 in L.D.) by striking out the following: "due" and inserting the following; '<tee
assessed for the tax year subject to the lien pursuant to a written prouertv tax uroration
agreement'
Amend the bill in Part C in section 2 in the indented paragraph in the last line (page 5,
line 11 in L.D.) by insertmg after the following: "fiaragraEh." the following: 'This section
does not limit a municioalitv's remedies to collect unpaid real estate taxes through other
means.'
Amend the bill in Part D by striking out all of section 1.
Amend the bill in Part D by striking out all of section 5.
Amend the bill by relettering or renumbering any nonconsecutive Part letter or section
number to read cousecutively.
SUMMARY
This amendment makes the following changes to the bill:
1. It amends the definition of "notice" to increase from 3 to 7 the number of days after
which a notice by first-class mail is deemed to be received;
2. It removes the changes proposed to the computation of taxable income of resident
individuals for the purposes of reductions to federal adjusted gross income;
3. It includes crutches and wheelchairs in the definition of "mobility-enliancing
equipment" to ensure that they are exempt from sales tax under the Maine Revised Statutes,
Title 36, section 1760, subsection 117;
4. It updates provisions regarding the procedure for documenting that a seller of real
property has paid the seller's pro rata share of taxes owed on property that is still the subject
of a lien reflecting taxes due from someone else, adds language regarding proof of payment
COMMITTEE AMENDMENT
COMMnTEE AMENDMENT ";
COMMnTEE AMENDMENT "f-\ " to H.P.1469, L.D,2188
pursuant to a written property tax proration agreement and clarifies that a municipality may
collect unpaid real estate taxes through means not specified in the bill; and
5. It removes sections of the bill that changed the taxpayer advocate and experience
officer's annual reporting requirement start date from January 15, 2026 to January 15,2027
and applied that change retroactively to January 1,2026, in their entirety.
COMMITTEE AMENDMENT