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MaineLD 2178132nd Maine Legislature (2025-2026)SenateWALLET

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)

Signed by Governor

REVENUE SERVICES BUREAUREVENUE SERVICES BUREAU - APPEALS

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Bill Overview

Analyzed Economic Effects

5 provisions identified: 3 benefits, 0 costs, 2 mixed.

New independent tax appeals office in 2027

Beginning January 1, 2027, Maine ends the Board of Tax Appeals and creates the Independent Office of Tax Appeals. The office sits in the Department of Administrative and Financial Services but is independent from the State Tax Assessor. The Commissioner appoints a Chief Hearing Officer by January 1, 2027. Hearing officers must live in Maine, be members of the Maine bar with tax‑law knowledge, and cannot hold elective or tax‑administration offices. The office keeps space in Augusta and can hold hearings anywhere in the state or remotely. All pending cases, three authorized positions and staff, and all funds, property, and equipment move to the new office; employees keep all rights and benefits. Laws are updated so “office” means this new office, it is placed under existing supervision, old references are repealed, and the transition is run within existing resources.

Appeal decisions shared without your name

Starting January 1, 2027, the appeals office and the State Board of Property Tax Review can share case records with the parties as needed to decide a case. They can also publish decisions with names and other confidential data removed.

Faster hearings and 60-day court review

Appeals with $50,000 or less in dispute get priority on the docket. A hearing officer holds a scheduling conference to set issues and deadlines. If you ask for a hearing, the office gives at least 10 business days’ notice; if you do not, the officer may decide on written papers. The officer issues a written decision. You can seek a new hearing in Superior Court, but you must file within 60 days after you get the office’s decision.

How to file a tax appeal

To start an appeal, you file a petition with the office and pay any required filing fee. Mailed papers count as filed on the day you mail them. If you do not pay the fee, your petition is docketed but not processed until you pay. The office sends a copy to the State Tax Assessor and the Attorney General. The office can hear appeals, take testimony, subpoena records, and raise or lower an assessment to match the law.

Small-claim limit drops to $500

The small‑claim reconsideration limit drops from $1,000 to $500. Only disputes under $500 can use that simpler reconsideration process.

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

  1. Signed by Governor, ACTPUB Chapter 734

    4/16/2026

  2. PASSED TO BE ENACTED, in concurrence.

    4/14/2026Senate

  3. PASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH.

    4/14/2026House

  4. Reports 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.

    4/14/2026House

  5. Reports 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.

    4/13/2026Senate

  6. The Bill was REFERRED to the Committee on TAXATION.In concurrence. ORDERED SENT FORTHWITH.

    1/27/2026House

  7. Committee on TAXATION suggested and ordered printed REFERENCE to the Committee on TAXATION Ordered sent down forthwith for concurrence

    1/27/2026Senate

Bill Text

  • Amendment C-A (S-703), adopted by House & Senate

    PDF

  • Enacted

    PDF

  • Introduced

    PDF

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