An Act to Implement Certain Preliminary Recommendations of the
Maine Legislature, Session 132, LD 2244
Committee: Taxation
Amends: 36 MRSA §5219-K

Legislative Document
No. 2244
S.P. 922
In Senate, April 8, 2026
An Act to Implement Certain Preliminary Recommendations of the 
Real Estate Property Tax Relief Task Force and to Make Other 
Changes to Tax Law
Reported by Senator GROHOSKI of Hancock for the Joint Standing Committee on 
Taxation pursuant to Joint Rule 353, Section 8.
Reference to the Committee on Taxation suggested and ordered printed pursuant to Joint 
Rule 218.
DAREK M. GRANT
Secretary of the Senate
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §5219-KK, sub-§2-D, as amended by PL 2023, c. 412, Pt. S, 
§4, is repealed and the following enacted in its place:
2-D.  Credit in 2022 and after.  For tax years beginning on or after January 1, 2022, 
a resident individual is allowed a credit against the taxes imposed under this Part equal to 
the amount by which the benefit base for the resident individual exceeds 4% of the resident 
individual's income.  The amount of the credit may not exceed:
A.  For tax years beginning on or after January 1, 2022 and before January 1, 2026, 
$1,000 for resident individuals under 65 years of age as of the last day of the taxable 
year;
B. For tax years beginning on or after January 1, 2026, $1,500 for resident individuals 
under 65 years of age as of the last day of the taxable year;
C.  For tax years beginning on or after January 1, 2022 and before January 1, 2024, 
$1,500 for resident individuals 65 years of age and older as of the last day of the taxable 
year; and
D.  For tax years beginning on or after January 1, 2024, $2,000 for resident individuals 
years of age and older as of the last day of the taxable year.
In the case of married individuals filing a joint return, only one spouse is required to be 65 
years of age or older to qualify for the credit limitation specified in paragraphs C and D. 
Married individuals filing separate returns do not qualify for the credit under this section.
Sec. 2.  Resolve 2025, c. 108, §5 is amended to read:
Sec. 5.  Meetings; subcommittees. Resolved:  That the task force shall meet at 
least 4 times but no more than 8 times in 2025 and no more than 8 times in 2026, 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.
2.  The chairs of the task force may appoint subcommittees as necessary for the efficient 
operation of the task force.
Sec. 3.  Department of Administrative and Financial Services, Bureau of 
Revenue Services to administer survey to assessors on Maine Tree Growth Tax 
Law.  The Department of Administrative and Financial Services, Bureau of Revenue 
Services shall administer a survey to assessors related to the Maine Tree Growth Tax Law. 
In the design of the survey, the bureau shall collaborate with the Department of Agriculture, 
Conservation and Forestry, Maine Forest Service, the University of Maine School of Forest 
Resources, landowners, foresters, municipal officials and assessors. The survey must, at a 
minimum, collect information from assessors regarding their experiences administering the 
Maine Tree Growth Tax Law.
The Bureau of Revenue Services shall submit its findings and recommendations based 
on the survey results, including suggested legislation, no later than January 15, 2027 to the 
joint standing committee of the Legislature having jurisdiction over taxation matters. The 
joint standing committee may report out legislation based on the findings and 
recommendations to the 133rd Legislature in 2027.
SUMMARY
This bill amends Resolve 2025, chapter 108, which established the Real Estate Property 
Tax Relief Task Force, to allow the task force to meet 8 times in 2026. For tax years 
beginning on or after January 1, 2026, the bill increases from $1,000 to $1,500 the property 
tax fairness credit for individuals under 65 years of age. The bill also requires the 
Department of Administrative and Financial Services, Bureau of Revenue Services to 
administer a survey to assessors to gather data on the administration of the Maine Tree 
Growth Tax Law.
FISCAL NOTE REQUIRED
(See attached)