Title 36, Title 36

The State Tax Assessor shall have and exercise general supervision over the administration of the assessment and taxation laws of the State, and over local assessors and all other assessing officers in the performance of their duties, to the end that all property shall be assesse…

The State Tax Assessor shall prescribe the form of blanks, reports, abstracts and other records relating to the assessment of property for taxation. Assessors and other officers shall use and follow the forms so prescribed and the State Tax Assessor shall have power to enforce th…

Primary assessing areas and municipalities shall pay to assessors a reasonable compensation and actual expenses incurred in complying with the requirement of this Title. Primary assessing areas and municipalities shall pay to collectors, treasurers and assessors a reasonable comp…

The State Tax Assessor has the duty of equalizing the county taxes among all municipalities and the unorganized territory. The State Tax Assessor shall equalize and adjust the assessment list of each municipality by adding to or deducting from it such amount as will make it equal…

1. Request for adjustment. A municipality that has experienced a sudden and severe disruption in its municipal valuation may request an adjustment to the equalized valuation determined by the State Tax Assessor under section 208 for the purposes of calculating distributions of ed…

1. Audits. If the State Tax Assessor determines that value was improperly excluded from any of the 3 most recently certified state valuations, the State Tax Assessor shall recalculate the equalized just value of that municipality to reflect the requirements of section 305. A muni…

When a state tax is imposed and required to be assessed by the proper municipal officers, the Treasurer of State shall send such warrants as prescribed under section 254 for the assessment of that state tax to the assessors, requiring them immediately to assess the sum apportione…

When a state tax is ordered by the Legislature, the Treasurer of State shall send warrants directed to the assessors of each municipality, as soon after the first day of April as is practicable, requiring them to assess upon the estates of each municipality its proportion of the …

Warrants issued by the Treasurer of State must require the assessors of each municipality to make a fair list of their assessments, as required by this Title; to commit such list to the tax collector of such municipality in accordance with section 709; and to return a certificate…

The Treasurer of State shall issue warrants or executions against delinquent towns, assessors, constables and collectors to enforce the collection and payment of state taxes in cases prescribed in this Title.

1. Organization; meetings. The State Board of Property Tax Review, as established by Title 5, section 12004‑B, subsection 6, consists of 15 members appointed by the Governor for terms of 3 years. Vacancies on the board must be filled for the remainder of the unexpired term. The m…

The State Board of Property Tax Review shall hear appeals by any municipality aggrieved by the Bureau of Revenue Services' determination of equalized valuation or failure to meet minimum assessing standards and render its decision based upon the recorded evidence. [PL 1985, c. 76…

The State Board of Property Tax Review shall hear appeals by any municipality aggrieved by the Bureau of Revenue Services' determination of adjusted equalized valuation pursuant to section 209 and render its decision based upon the recorded evidence. [PL 2019, c. 401, Pt. A, §6 (…

With regard to appeals relating to nonresidential property or properties with an equalized municipal valuation of $1,000,000 or greater either separately or in the aggregate, as provided in sections 843 and 844, the state board shall hold a hearing de novo. For the purposes of th…

The responsibility for the direction, supervision and control of the administration of all property tax laws in the State is vested in the State Tax Assessor, except for such portion of those activities expressly delegated by this chapter to the primary assessing areas or municip…

The Bureau of Revenue Services shall be responsible for the performance of the assessing function in the unorganized territory of the State and this territory shall constitute a single primary assessing unit.

The organized territory of the State must be divided into primary assessing areas and municipal assessing units on or before July 1, 1979. The division must be made by the State Tax Assessor using the following criteria as appropriate. [PL 2025, c. 113, Pt. D, §2 (AMD).] 1. Prima…

The State Tax Assessor shall, by order, establish each primary assessing area. The order shall be directed to the municipal officers. The issuance of said order shall be conclusive evidence of the lawful organization of the primary assessing area and a copy of said order shall be…

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 …

Before commencing to collect the taxes that the State Tax Assessor is authorized by law to collect, the State Tax Assessor shall certify to the Treasurer of State and the State Controller the total amount of each type of tax. Copies of all supplemental assessments and abatements …

The term "state valuation" as used in reference to the unorganized territory in this Title, except in this chapter and chapter 105, means an annual valuation of all property subject to a Maine property tax but not taxable by a municipality. The annual valuation is to be completed…

If any municipal assessor or assessor of a primary assessing area fails to appear before the State Tax Assessor or the State Tax Assessor's agent as provided in this Title, or to transmit to the State Tax Assessor the lists named within 10 days after the mailing or publication of…

1. Annual return. The municipal assessors and the assessors of primary assessing areas shall make and return lists, which must be seasonably furnished by the State Tax Assessor for that purpose, of all such information as to the assessment of property and collection of taxes as m…

The State Tax Assessor shall, at the State Tax Assessor's own instance or on complaint from another person, diligently investigate all cases of concealment of property from taxation, of undervaluation, of overvaluation, and of failure to assess property liable to taxation. The St…

When the charter of any municipality listed in the statement filed with the Secretary of State by the State Tax Assessor under section 381 is subsequently surrendered by Act of the Legislature, the tax assessed shall be an outstanding obligation of such municipality, and it shall…

1. Definitions. As used in this subchapter, unless the context otherwise indicates, the following terms have the following meanings. A. "Telecommunications business" means a person engaged in the activity of providing interactive 2-way communication services for compensation. [PL…

Qualified telecommunications equipment subject to taxation under this chapter must be assessed through application of a state excise tax in lieu of a state property tax and continues to be exempt from ordinary local property taxation as formerly provided under section 2696. It is…

The primary assessing district shall be composed of those municipalities named in the order issued by the State Tax Assessor. The residents of a primary assessing district are a body corporate and politic which may sue or be sued, appoint attorneys and adopt a seal. [PL 1975, c. …

The legislative body of a primary assessing area consisting of only one municipality may establish a primary assessing area board of assessment review. The executive committee of a primary assessing area consisting of more than one municipality may establish a primary assessing a…

The governing body of a primary assessing district must be an executive committee composed of an equal number of municipal officers from each municipality and 2 nonvoting members. The nonvoting members are the chief assessor of a primary assessing area and the State Tax Assessor.…

The executive committee shall have the power to: [PL 1973, c. 620, §10 (NEW).] 1. Rules and regulations. Make all necessary rules and regulations for the conduct of the business of the primary assessing area which do not conflict with these statutes or any rules and regulations o…

The chief assessor shall be the treasurer and administrative officer of the primary assessing area and shall in addition perform the following duties: [PL 1973, c. 620, §10 (NEW).] 1. Secretary. Serve as secretary of the executive committee and keep all committee minutes, except …

A tax collector or a tax collector's executor or administrator may bring a civil action in the tax collector's own name for any tax, and a Judge of any District Court before whom such action is brought is not incompetent to try the civil action by reason of the judge's residence …