An Act to Establish the Independent Office of Tax Appeals and Make Other Changes to the Laws Governing the Tax Appeals Process
Sponsored By: Nicole C. Grohoski (Democratic)
Became Law
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Bill Overview
Analyzed Economic Effects
6 provisions identified: 3 benefits, 1 costs, 2 mixed.
60-day deadlines to protect appeals
If you get a tax assessment, you must ask the assessor for reconsideration in writing within 60 days. If you miss this 60‑day window, you lose the right to the office or to court, even after paying. After the office issues its decision, you have 60 days to file in Superior Court. The court review is de novo, and you have the burden of proof.
Independent tax appeals office replaces board
Beginning January 1, 2027, Maine creates the Independent Office of Tax Appeals and ends the Board of Tax Appeals. All board cases, funds, property, and equipment move to the new office. Statutes are updated so “office” means the new appeals office. Three positions and funding transfer in FY 2026‑27: General Fund $233,022 and $22,500 from Other Special Revenue. If you had a pending board case, it continues at the new office.
Tax appeals staff and ethics rules
On January 1, 2027, three board employees move to the new office and keep their state employee rights. The Commissioner must appoint a Chief Hearing Officer by January 1, 2027. The Chief Hearing Officer is unclassified at salary range 33. Hearing officers must live in Maine and be Maine bar members. They cannot hold elected office or tax administration roles.
Taxpayer rights, representation, and privacy
The assessor must give you a plain‑language rights statement when contacting you about a tax decision or collection. It explains reconsideration, appeals to the new office, and court review. It does not apply to criminal cases. You may bring a lawyer, CPA, enrolled agent, or other allowed representative to interviews and proceedings. If you ask to consult a representative, the interview must pause and be rescheduled within 10 working days. The Attorney General may inspect records for appeals or collections, and decisions may be published only in redacted form.
Filing an appeal and small‑case priority
To start an appeal, you file a petition and pay any required filing fee. If mailed, the day you mail counts as the filing date. A petition filed without the fee is docketed but paused until you pay. The officer holds a scheduling conference to set dates and seek settlement. Appeals with $50,000 or less at issue are heard first.
How hearings work and proof needed
You may ask for an appeals conference; you get at least 10 business days’ notice. Cases can be decided on written submissions if no conference is requested. The officer can subpoena witnesses and records and must issue a written decision. The office can raise or lower assessments to follow the law and can set procedural rules. In the office, you must prove the assessor erred by a preponderance of the evidence.
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Sponsors & Cosponsors
Sponsor
Nicole C. Grohoski
Democratic • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
No roll call votes available for this bill.
Actions Timeline
ACTPUB Chapter 734
5/4/2026PASSED TO BE ENACTED, in concurrence.
4/14/2026SenatePASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH.
4/14/2026HouseReports READ.On motion of Representative SAYRE of Kennebunk, the Majority Ought to Pass as Amended Report was ACCEPTED.The Bill was READ ONCE.Committee Amendment "A" (S-703) was READ and ADOPTED.Under suspension of the rules, the Bill was given its SECOND READING without REFERENCE to the Committee on Bills in the Second Reading.The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment "A" (S-703). In concurrence. ORDERED SENT FORTHWITH.
4/14/2026HouseReports READ. On motion by Senator GROHOSKI of Hancock The Majority Ought to Pass As Amended Report ACCEPTED. READ ONCE. Committee Amendment "A" (S-703) READ and ADOPTED. Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED by Committee Amendment "A" (S-703) Sent down for concurrence.
4/13/2026SenateThe Bill was REFERRED to the Committee on TAXATION.In concurrence. ORDERED SENT FORTHWITH.
1/27/2026HouseCommittee on TAXATION suggested and ordered printed REFERENCE to the Committee on TAXATION Ordered sent down forthwith for concurrence
1/27/2026Senate
Bill Text
Enacted
Engrossed
Introduced
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