An Act To Modernize and Improve Maine's Property Tax System
Sec. 1. 36 MRSA §271, sub-§1, as amended by PL 1989, c. 503, Pt. B, §165, is further amended to read:
Sec. 2. 36 MRSA §271, sub-§7, as enacted by PL 1985, c. 764, §8, is amended to read:
Sec. 3. 36 MRSA §305, sub-§5, as amended by PL 2001, c. 564, §3, is further amended to read:
Sec. 4. 36 MRSA §305, sub-§6, as amended by PL 2011, c. 655, Pt. II, §8 and affected by §11 and amended by c. 657, Pt. W, §6, is further amended to read:
Sec. 5. 36 MRSA §305, sub-§7 is enacted to read:
Sec. 6. 36 MRSA §706, as amended by PL 2013, c. 544, §5 and affected by §7, is further amended to read:
§ 706. Taxpayers to list property; notice; verification
Before making an assessment, the assessor or assessors, the chief assessor of a primary assessing area or the State Tax Assessor in the case of the unorganized territory may give seasonable notice in writing to all persons liable to taxation or qualifying for exemption pursuant to subchapter 4-C in the municipality, primary assessing area or the unorganized territory to furnish to the assessor or assessors, chief assessor or State Tax Assessor true and perfect lists of all their estates of which they were possessed on the first day of April of the same year.
The notice to owners may be by mail directed to the last known address of the taxpayer or by any other method that provides reasonable notice to the taxpayer.
If notice is given by mail and the taxpayer does not furnish the list, the taxpayer is barred of the right to make application to the assessor or assessors, chief assessor or State Tax Assessor or any appeal from an application for any abatement of those taxes, unless the taxpayer furnishes the list with the application and satisfies the assessing authority or authority to whom an appeal is made that the taxpayer was unable to furnish the list at the time appointed.
The assessor or assessors, chief assessor or State Tax Assessor may require the person furnishing the list to make oath to its truth, which oath any of them may administer.
The assessor or assessors, chief assessor or State Tax Assessor may require the taxpayer to answer in writing all proper inquiries a total of no more than 30 interrogatories or document requests or a combination of interrogatories and document requests not exceeding 30 in the aggregate seeking information as to the nature, situation and value of the taxpayer's property liable to be taxed in the State or subject to exemption pursuant to subchapter 4-C. Each distinct subpart in an interrogatory or document request is considered a separate interrogatory for the purpose of the 30-request limit. A taxpayer may make reasonable objections to responding to interrogatories or document requests to the same extent as objections may be made under the Maine Rules of Civil Procedure. As may be reasonably necessary to ascertain the value of property according to the income approach to value pursuant to the requirements of section 208-A or generally accepted assessing practices, these inquiries interrogatories and document requests may seek information about income and expenses, manufacturing or operational efficiencies, manufactured or generated sales price trends or other related information. A taxpayer has 30 days from receipt of such an inquiry interrogatories and document requests to respond. Upon written request, a taxpayer is entitled to a 30-day extension to respond to the inquiry interrogatories and document requests and the assessor may at any time grant additional extensions upon written request. Information provided by the taxpayer in response to an inquiry interrogatory or document request that is proprietary information, and clearly labeled by the taxpayer as proprietary and confidential information, is confidential and is exempt from the provisions of Title 1, chapter 13. An assessor of the taxing jurisdiction may not , without the taxpayer's written consent, allow the inspection of or otherwise release such proprietary information to anyone other than the State Tax Assessor, who shall treat such proprietary information as subject to section 191, subsection 1, except that the exemption provided in section 191, subsection 2, paragraph I does not apply to such proprietary information. As used in this subsection, "proprietary information" means information that is a trade secret or production, commercial or financial information the disclosure of which would impair the competitive position of the person submitting the information and would make available information not otherwise publicly available and information protected from disclosure by federal or state law or regulations. A person who knowingly violates the confidentiality provisions of this paragraph commits a Class E crime.
A taxpayer's refusal or neglect to answer inquiries bars an appeal, but the answers are not conclusive upon the assessor or assessors, chief assessor or State Tax Assessor.
If the assessor or assessors, chief assessor or State Tax Assessor fail to give notice by mail, the taxpayer is not barred of the right to make application for abatement; however, upon demand the taxpayer shall answer in writing all proper inquiries as to the nature, situation and value of the taxpayer's property liable to be taxed in the State. A taxpayer's refusal or neglect to answer the inquiries and subscribe the same bars an appeal, but the list and answers are not conclusive upon the assessor or assessors, chief assessor or the State Tax Assessor.
Sec. 7. 36 MRSA §708, as amended by PL 1973, c. 620, §17, is further amended to read:
§ 708. Assessors to value real estate and personal property
The Except as provided in section 305, the assessors and the chief assessor of a primary assessing area shall ascertain as nearly as may be the nature, amount and value as of the first day of each April of the real estate and personal property subject to be taxed, and shall estimate and record separately the land value, exclusive of buildings, of each parcel of real estate.
Sec. 8. 36 MRSA §843, sub-§1, as amended by PL 1995, c. 262, §4, is further amended to read:
Sec. 9. 36 MRSA §843, sub-§1-A, as amended by PL 1995, c. 262, §4, is repealed and the following enacted in its place:
(1) Appealing the decision of the assessor or municipal officers directly to the State Board of Property Tax Review within 60 days after notice of the decision from which the appeal is taken or after the abatement application is deemed denied; or
(2) Appealing the decision of the assessor or municipal officers directly to the Superior Court within 60 days after notice of the decision from which the appeal is taken or after the abatement application is deemed denied, in accordance with Rule 80B of the Maine Rules of Civil Procedure.
The State Board of Property Tax Review or Superior Court, as the case may be, shall conduct a de novo hearing and make a de novo determination of the merits of the case. If the board or Superior Court determines that the applicant is over-assessed, it shall grant such reasonable abatement as the board or Superior Court thinks proper.
(1) The State Board of Property Tax Review within 60 days after notice of the decision from which the appeal is taken or after the application is deemed denied, as provided in subsections 1 and 2; or
(2) The Superior Court within 60 days after notice of the decision from which the appeal is taken or after the abatement application is deemed denied, in accordance with Rule 80B of the Maine Rules of Civil Procedure.
The State Board of Property Tax Review or Superior Court, as the case may be, shall conduct a de novo hearing and make a de novo determination of the merits of the case. If the board or Superior Court determines that the applicant is over-assessed, it shall grant such reasonable abatement as the board or Superior Court thinks proper.
Sec. 10. 36 MRSA §843, sub-§2, as amended by PL 2001, c. 396, §17, is further amended to read:
Sec. 11. 36 MRSA §844, sub-§2, as amended by PL 2011, c. 548, §13, is repealed and the following enacted in its place:
For the purposes of this subsection, "nonresidential property" means property that is used primarily for commercial, industrial or business purposes, excluding unimproved land that is not associated with a commercial, industrial or business use.
summary
This bill amends Maine's property tax laws by:
1. Requiring centralized assessment by the Department of Administrative and Financial Services, Maine Revenue Services of complex manufacturing facilities valued at more than $10,000,000;
2. Allowing appeals of decisions of an assessor or municipal officers involving nonresidential property with a value of more than $1,000,000 directly to the Superior Court and decisions of the State Board of Property Tax Review directly to the Law Court;
3. Limiting to 30 the number of interrogatories or document requests that an assessor may require a taxpayer with property liable to taxation or seeking an exemption under the business equipment tax exemption program to answer in writing; and
4. Changing the membership specifications of the State Board of Property Tax Review to remove the requirement that a member be an engineer and instead requires members who are representatives of business and industry who are experienced in taxation, finance or valuation matters.