# Maine LD 2178: An Act to Establish the Independent Office of Tax Appeals and Make Other Changes to the Laws Governing the Tax Appeals Process Maine LD 2178, An Act to Establish the Independent Office of Tax Appeals and Make Other Changes to the Laws Governing the Tax Appeals Process, is a 132nd Maine Legislature (2025-2026) Senate bill sponsored by Nicole C. Grohoski (Democratic); status signed, last action 2026-04-16 (Signed by Governor, ACTPUB Chapter 734); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/ME-LD2178-132 - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Maine LD 2178 - State: Maine - Session: 132nd Maine Legislature (2025-2026) - Title: An Act to Establish the Independent Office of Tax Appeals and Make Other Changes to the Laws Governing the Tax Appeals Process - Status: signed - Chamber: Senate - Introduced: 2026-01-27 - Last action: 2026-04-16, Signed by Governor, ACTPUB Chapter 734 - Sponsor: Nicole C. Grohoski (Democratic) - Cosponsors: 0 - Subjects: REVENUE SERVICES BUREAU, REVENUE SERVICES BUREAU - APPEALS - Touches household money: yes - Economic provisions PRIA read: 5 ## Summary No summary available. ## Bill overview: provisions PRIA read - New independent tax appeals office in 2027: benefit, medium. 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… - Appeal decisions shared without your name: benefit, low. 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: benefit, low. 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… - How to file a tax appeal: mixed, low. 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 Ge… - Small-claim limit drops to $500: mixed, low. The small‑claim reconsideration limit drops from $1,000 to $500. Only disputes under $500 can use that simpler reconsideration process. ## Sponsors and cosponsors - Sponsor: Nicole C. Grohoski (Democratic), Senate ## Actions (7) - 2026-04-16: Signed by Governor, ACTPUB Chapter 734 - 2026-04-14: PASSED TO BE ENACTED, in concurrence. (Senate) - 2026-04-14: PASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH. (House) - 2026-04-14: 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. (House) - 2026-04-13: 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. (Senate) - 2026-01-27: The Bill was REFERRED to the Committee on TAXATION.In concurrence. ORDERED SENT FORTHWITH. (House) - 2026-01-27: Committee on TAXATION suggested and ordered printed REFERENCE to the Committee on TAXATION Ordered sent down forthwith for concurrence (Senate) ## Bill text - Amendment C-A (S-703), adopted by House & Senate: [PDF](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=SP0883&item=2&snum=132) - Enacted: [PDF](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=SP0883&item=3&snum=132) - Introduced: [PDF](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=SP0883&item=1&snum=132) ## Related bills - LD 1522: An Act to Establish the Maine Eviction Prevention Program (failed) - LD 1665: An Act to Provide Property Tax Relief to Maine Families (failed) - LD 1872: An Act to Reinvest in the Pension Funds of the Maine Public Employees Retirement System (failed) - LD 2067: An Act to Include Community Mental Health Workers Under the 1998 Special Plan for Retirement (failed) - LD 1611: An Act to Decrease the Retirement Contributions Required for Teachers and State Employees (failed) - LD 1294: An Act to Expand the Dependent Exemption Tax Credit (failed) ## Sources - [Amendment C-A (S-703), adopted by House & Senate (PDF)](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=SP0883&item=2&snum=132) - [Enacted (PDF)](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=SP0883&item=3&snum=132) - [Introduced (PDF)](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=SP0883&item=1&snum=132) ## Related - [LD 1522: An Act to Establish the Maine Eviction Prevention Program](https://policyrisk.com/state-bill/ME-LD1522-132) - [LD 1665: An Act to Provide Property Tax Relief to Maine Families](https://policyrisk.com/state-bill/ME-LD1665-132) - [LD 1872: An Act to Reinvest in the Pension Funds of the Maine Public Employees Retiremen…](https://policyrisk.com/state-bill/ME-LD1872-132) - [LD 2067: An Act to Include Community Mental Health Workers Under the 1998 Special Plan f…](https://policyrisk.com/state-bill/ME-LD2067-132) - [LD 1611: An Act to Decrease the Retirement Contributions Required for Teachers and State…](https://policyrisk.com/state-bill/ME-LD1611-132) - [LD 1294: An Act to Expand the Dependent Exemption Tax Credit](https://policyrisk.com/state-bill/ME-LD1294-132) - [Maine bills](https://policyrisk.com/states/maine/bills) - [Maine state hub](https://policyrisk.com/states/maine) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/ME-LD2178-132 (as of 2026-10-17).