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MaineLD 526132nd Maine Legislature (2025-2026)HouseWALLET

An Act to Reduce the Time Period for Challenging the Validity of a Property Tax Lien on Commercial Real Estate

Sponsored By: Rachel Henderson (Republican)

Signed by Governor

PROPERTY TAX PROCEDURESPROPERTY TAX PROCEDURES - LIENS AND DISCHARGES

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 1 costs, 0 mixed.

Two-year deadline to contest commercial tax liens

The law sets a firm two-year deadline to sue over a tax-lien taking of commercial real estate. The clock starts when the property's redemption period ends. It applies only to tax liens recorded after June 30, 2026. Commercial real estate means property used mainly for business, including apartment buildings with five or more units, mobile home parks, office buildings, and recreational facilities. After the two-year window ends, no one can start a challenge. This rule replaces any longer deadline that otherwise applies to these properties.

Sponsors & Cosponsors

Sponsor

  • Rachel Henderson

    Republican • House

Cosponsors

  • Adam LEE

    Affiliation unavailable

  • Amanda Collamore

    Republican • House

  • Joseph Martin

    Republican • Senate

  • Traci Gere

    Democratic • House

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Signed by Governor, ACTPUB Chapter 231

    6/10/2025

  2. PASSED TO BE ENACTED, in concurrence.

    6/3/2025Senate

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

    6/3/2025House

  4. Report READ and ACCEPTED, in concurrence.READ ONCE.Committee Amendment "A" (H-407) 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-407), in concurrence.Ordered sent down forthwith.

    6/2/2025Senate

  5. 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-407).Sent for concurrence. ORDERED SENT FORTHWITH.

    6/2/2025House

  6. Carried over, in the same posture, to the next special or regular session of the 132nd Legislature, pursuant to Joint Order SP 519.

    3/21/2025House

  7. The Bill was REFERRED to the Committee on TAXATION in concurrence

    2/11/2025Senate

  8. Committee on Taxation suggested and ordered printed. The Bill was REFERRED to the Committee on TAXATION.Sent for concurrence. ORDERED SENT FORTHWITH.

    2/11/2025House

Bill Text

  • Amendment C-A (H-407), adopted by House & Senate

    PDF

  • Enacted

    PDF

  • Introduced

    PDF

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