128th MAINE LEGISLATURE
		LD 1479		LR 1634(02)
	An Act To Modernize and Improve Maine's Property Tax System
	Fiscal Note for Bill as Amended by Committee Amendment "A"
	Committee: Taxation
	Fiscal Note Required: Yes
Fiscal Note
State Mandate - Exempted
Correctional and Judicial Impact Statements
	Establishes new Class E crimes; the collection of additional fines may also increase General Fund revenue by minor amounts.
State Mandates
	Required Activity				Unit Affected	Local Cost
	Enter into mediation with a taxpayer who has appealed a municipality's real estate assessment to the State Board of Property Tax Review.				Municipality	Moderate limited scope
	Pursuant to the Mandate Preamble, the two-thirds vote of all members elected to each House exempts the State from the constitutional requirement to fund 90% of the additional costs.
Fiscal Detail and Notes
	Additional costs to the Department of Administrative and Financial Services associated with serving on the task force and developing and reporting recommendations can be absorbed within existing budgeted resources.