Maine legislation · 132nd Legislature
Maine LD1325: An Act to Create Clarity in the Laws Regarding Property Tax Abatement Appeals
Status: Signed into law, June 17, 2025
What the bill says
An Act to Create Clarity in the Laws Regarding Property Tax Abatement Appeals.
From the introduced text:
An Act to Create Clarity in the Laws Regarding Property Tax Abatement Appeals Sec. 1. 36 MRSA §844, sub-§1, as amended by PL 2001, c. 396, §18, is further amended to read: 1. Municipalities without board of assessment review. Except when the municipality or primary assessing area has adopted a board of assessment review, if the assessors or the municipal officers refuse to make the abatement asked for, the applicant may apply to the county commissioners within 60 days after notice of the decisions from which the appeal is being taken or within 60 days after the application is deemed to have been denied. The applicant may not apply to the county commissioners to appeal a decision of the assessors or the municipal officers with respect to nonresidential property or properties having an equalized municipal valuation of $1,000,000 or greater, either separately or in the aggregate. The applicant must make such an appeal to the State Board of Property Tax Review pursuant to subsection 2. If the commissioners think that the applicant is over-assessed, the applicant is granted such reasonable abatement as the commissioners think proper. If the applicant has paid the tax, the applicant is reimbursed out of the municipal treasury, with costs in either case. If the applicant fails, the commissioners shall allow costs to the municipality, taxed …
Sponsors
- Lucien Daigle (R, 1) · primary sponsor
- Roger Albert (R, 2)
- Donald Ardell (R, 6)
- Mark Babin (R, 3)
- Timothy Guerrette (R, 4)
- Stewart, Trey L. (R, 2)
- Gregory Swallow (R, 7)
Latest actions
- : PASSED TO BE ENACTED, in concurrence.
- : PASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH.
- : Report READ and ACCEPTED, in concurrence.READ ONCE.Committee Amendment "A" (H-608) READ and ADOPTED, in concurrence.Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment "A" (H-608), in concurrence.Ordered sent down forthwith.
- : CONSENT CALENDAR - FIRST DAYUnder suspension of the rules CONSENT CALENDAR - SECOND DAY.The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment "A" (H-608).Sent for concurrence. ORDERED SENT FORTHWITH.
- : The Bill was REFERRED to the Committee on TAXATION in concurrence
- : Committee on Taxation suggested and ordered printed. The Bill was REFERRED to the Committee on TAXATION.Sent for concurrence. ORDERED SENT FORTHWITH.
Subjects: Legislature, APPEALS, ABATEMENTS, Senate, Other, PROPERTY TAX PROCEDURES
Common questions
- What is LD1325?
- LD1325 is a bill in the Maine Legislature (132nd Legislature): An Act to Create Clarity in the Laws Regarding Property Tax Abatement Appeals.
- What does LD1325 do?
- In its own words: An Act to Create Clarity in the Laws Regarding Property Tax Abatement Appeals.
- What is the status of LD1325?
- Signed into law as of June 17, 2025. Latest action: PASSED TO BE ENACTED, in concurrence. (June 12, 2025).
- Who sponsored LD1325?
- Lucien Daigle (R, 1), with 6 co-sponsors.
- Where is the official record for LD1325?
- On the Maine Legislature website: https://legislature.maine.gov/legis/bills/display_ps.asp?LD=1325&snum=132
Source: official Maine record. Tracked by Delilah, AI for legislation across all 50 states and Congress.