# Maine LD 526: An Act to Reduce the Time Period for Challenging the Validity of a Property Tax Lien on Commercial Real Estate

Maine LD 526, An Act to Reduce the Time Period for Challenging the Validity of a Property Tax Lien on Commercial Real Estate, is a 132nd Maine Legislature (2025-2026) House bill sponsored by Rachel Henderson (Republican); status signed, last action 2025-06-10 (Signed by Governor, ACTPUB Chapter 231); PRIA reads it as touching household money (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/ME-LD526-132
- 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 526
- State: Maine
- Session: 132nd Maine Legislature (2025-2026)
- Title: An Act to Reduce the Time Period for Challenging the Validity of a Property Tax Lien on Commercial Real Estate
- Status: signed
- Chamber: House
- Introduced: 2025-02-11
- Last action: 2025-06-10, Signed by Governor, ACTPUB Chapter 231
- Sponsor: Rachel Henderson (Republican)
- Cosponsors: 4
- Subjects: PROPERTY TAX PROCEDURES, PROPERTY TAX PROCEDURES - LIENS AND DISCHARGES
- Touches household money: yes
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Two-year deadline to contest commercial tax liens: cost, low. 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…

## Sponsors and cosponsors

- Sponsor: Rachel Henderson (Republican), House
- Cosponsor: Adam LEE
- Cosponsor: Amanda Collamore (Republican), House
- Cosponsor: Joseph Martin (Republican), Senate
- Cosponsor: Traci Gere (Democratic), House

## Actions (8)

- 2025-06-10: Signed by Governor, ACTPUB Chapter 231
- 2025-06-03: PASSED TO BE ENACTED, in concurrence. (Senate)
- 2025-06-03: PASSED TO BE ENACTED. Sent for concurrence. ORDERED SENT FORTHWITH. (House)
- 2025-06-02: 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. (Senate)
- 2025-06-02: 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. (House)
- 2025-03-21: Carried over, in the same posture, to the next special or regular session of the 132nd Legislature, pursuant to Joint Order SP 519. (House)
- 2025-02-11: The Bill was REFERRED to the Committee on TAXATION in concurrence (Senate)
- 2025-02-11: Committee on Taxation suggested and ordered printed. The Bill was REFERRED to the Committee on TAXATION.Sent for concurrence. ORDERED SENT FORTHWITH. (House)

## Bill text

- Amendment C-A (H-407), adopted by House & Senate: [PDF](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP0345&item=2&snum=132)
- Enacted: [PDF](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP0345&item=3&snum=132)
- Introduced: [PDF](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP0345&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 (H-407), adopted by House & Senate (PDF)](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP0345&item=2&snum=132)
- [Enacted (PDF)](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP0345&item=3&snum=132)
- [Introduced (PDF)](https://legislature.maine.gov/legis/bills/getPDF.asp?paper=HP0345&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)
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Source: PRIA, https://policyrisk.com/state-bill/ME-LD526-132 (as of 2026-10-17).