132nd MAINE LEGISLATURE
		LD 2178		LR 2674(03)
	An Act to Establish the Independent Office of Tax Appeals and Make Other Changes to the Laws Governing the Tax Appeals Process
	Fiscal Note for Bill as Engrossed with: C "A" (S-703)
	Committee: Taxation
Fiscal Note
			FY 2025-26	FY 2026-27	Projections  FY 2027-28	Projections  FY 2028-29
Net Cost (Savings)
	General Fund		$0	$0	$0	$0
Appropriations/Allocations
	General Fund		$0	$0	$0	$0
	Other Special Revenue Funds		$0	$0	$0	$0
Correctional and Judicial Impact Statements
	This bill may decrease the number of civil suits filed in the court system. The Judicial Branch may realize some minor reduction of workload and administrative costs associated with the minimal number of cases that will no longer be filed. Collection of filing fees will decrease General Fund revenue by minor amounts.
Fiscal Detail and Notes
	The bill creates the Independent Office of Tax Appeals, effective January 1, 2027 and transfers all 3 existing Legislative Count and funding in the Maine Board of Tax Appeals to the newly created Independent Office of Tax Appeals. Any additional costs to the Department of Administrative and Financial Services to implement the provisions of this bill are expected to be minor and can be absorbed within existing budgeted resources.