This bill amends the provisions relating to appeals of property tax abatement requests for property with a valuation of at least $500,000 to clarify that the appeal process is suspended if the taxpayer is delinquent in paying taxes due after the year that is the subject of the abatement request being appealed when the taxes are not paid by the due date or according to a payment schedule mutually agreed to in writing by the taxpayer and the municipal officers.

The provisions of this bill apply to municipalities that do not have a board of assessment review. The changes made by this bill are identical to changes made to the Maine Revised Statutes, Title 36, section 843, subsection 4 by Public Law 2001, chapter 436, which apply to municipalities that have a board of assessment review.