Title 36, Title 36

In addition to any other duties of the Bureau of Revenue Services provided in this chapter, it shall: [PL 1975, c. 78, §21 (AMD); PL 1997, c. 526, §14 (AMD).] 1. Just value. Certify to the Secretary of State before the first day of February each year the equalized just value of a…

For the purpose of this chapter, the following terms have the following meanings. [PL 2007, c. 627, §9 (AMD).] 1. Chief assessor. "Chief assessor" means the person who is primarily responsible for the assessing function in a primary assessing unit or primary assessing district, d…

The Bureau of Revenue Services shall hold qualifying examinations for assessors as necessary, but not fewer than 2 times each year. [PL 2021, c. 531, Pt. B, §1 (AMD).] 1. Additional examinations. Such additional examinations may be held as the State Tax Assessor deems necessary. …

The State Tax Assessor shall issue a certificate of eligibility to any applicant who has demonstrated through appropriate examination that the applicant is qualified to perform the assessing function. In addition, the State Tax Assessor shall establish classes of the certificate …

After July 1, 1980, a person is not eligible to perform the duties of a chief assessor of a primary assessing area or the duties of a professional assessor of any municipality or primary assessing area unless that person is certified in the manner provided in this subchapter. Vio…

A chief assessor certified as provided in this subchapter serves a probationary period of 2 years. After the probationary period, the assessor has tenure and may only be removed as provided in this subchapter. [PL 2025, c. 113, Pt. D, §5 (AMD).] A chief assessor having tenure in …

The chief assessor holds office for an indefinite term unless otherwise specified by contract. A chief assessor may be removed from office as follows: [PL 2007, c. 627, §10 (AMD).] 1. Probationary period. A chief assessor serving a probationary period may be removed by the execut…

The State Tax Assessor may establish, either on the assessor's own initiative or in conjunction with professional or educational agencies, or both, a program of training to meet the needs of the State of Maine for a sufficient supply of competently trained assessors. Where possib…

The purpose of minimum assessing standards is to aid the municipalities of Maine in the realization of just assessing practices without mandating the different ways municipalities might choose to achieve such equitable assessments.

All municipalities whether they choose to remain as single municipal assessing units or choose to be designated as a primary assessing area, either as a primary single unit or a member of a primary district, shall achieve the following minimum assessing standards: [PL 1975, c. 54…

Any rules and regulations established by the Bureau of Revenue Services shall recognize the freedom, invention and individual means of the municipalities by which said standards will be met. For municipalities, whether a municipal assessing unit or in a primary assessing area, su…

If the Bureau of Revenue Services determines that a municipality has not met the minimum standards set forth in this subchapter, the municipality has 2 options: [PL 2007, c. 627, §11 (AMD).] 1. Acceptance. If the municipality accepts the bureau's determination, the bureau shall c…

1. Guidelines for professional assessing firms. The State Tax Assessor shall establish by rule guidelines for professional assessing firms. The guidelines must include the following requirements: A. Each professional assessing firm shall employ at least one certified Maine assess…

The State Tax Assessor shall maintain and periodically update a state assessment manual that identifies accepted and preferred methods of assessing property. [PL 2023, c. 360, Pt. A, §5 (AMD).] Any municipality performing or contracting for the performance of a revaluation after …