APPROVED CHAPTER
MARCH 6, 2024 523
BY GOVERNOR PUBLIC LAW
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-FOUR
_____
S.P. 851 - L.D. 2023
An Act to Make Technical Changes to Maine's Tax Laws
Be it enacted by the People of the State of Maine as follows:
PART A
Sec. A-1. 36 MRSA §251 is amended to read:
§251. Warrants for town assessment of state tax
When a state tax is imposed and required to be assessed by the proper municipal
officers of towns, the Treasurer of State shall send such warrants as he is, from time to
time, ordered to issue prescribed under section 254 for the assessment thereof of that state
tax to the assessors, requiring them forthwith immediately to assess the sum apportioned
to their town or place municipality, and to commit their assessment to the constable or
collector for collection.
Sec. A-2. 36 MRSA §252, as amended by PL 1975, c. 765, §3, is further amended
to read:
§252. Time for issuance
When a state tax is ordered by the Legislature, the Treasurer of State shall send his
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 such each municipality its
proportion of the state tax for the current year; and shall in a like manner for the succeeding
year, send like warrants for the state tax. The Treasurer of State shall send such warrants
for the state tax in a similar manner for the succeeding year.
Sec. A-3. 36 MRSA §253 is amended to read:
§253. -- requirements Warrant requirements
The Warrants issued by the Treasurer of State in his warrant shall 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 thereof of those assessments in accordance with
section 712.
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 Sec. A-4. 36 MRSA §382, as amended by PL 1973, c. 620, §11 and c. 625, §242
and repealed and replaced by c. 695, §7, is further amended to read:
§382. Failure of assessor to furnish information
If any municipal assessor or assessor of a primary assessing area fails to appear before
the State Tax Assessor or his the State Tax Assessor's agent as provided in this Title, or to
transmit to him the State Tax Assessor the lists named within 10 days after the mailing or
publication of notice or notices to them to so appear or transmit said those lists, the State
Tax Assessor may in his discretion report the valuation of the estates and property liable to
taxation in the town so municipality in default, as he shall deem the State Tax Assessor
considers just and equitable.
Sec. A-5. 36 MRSA §383, sub-§1, as enacted by PL 1999, c. 487, §1, is amended
to read:
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 may be needed in the work of the State Tax Assessor, including
annually the land value, exclusive of buildings and all other improvements, and the
valuation of each class of property assessed in their respective jurisdictions, with the total
valuation and percentage of taxation, together with a statement to the best of their
knowledge and belief of the ratio, or percentage of current just value, upon which the
assessments are based and itemized lists of property upon which the towns municipalities
have voted to affix values for taxation purposes.
Sec. A-6. 36 MRSA §611, as amended by PL 2017, c. 367, §3, is further amended
to read:
§611. Equipment tax
Machinery and other personal property brought into this State, after April 1st and prior
to December 31st by any person upon whom no personal property tax was assessed on
April 1st in the this State of Maine, shall must be taxed as other personal property in the
town municipality in which it is used for the first time in this State.
When the assessors are informed by the owner or otherwise of the presence within the
town municipality of such personal property governed by this section, the assessors shall
give notice in writing to the owner to furnish to the assessors a true and perfect list of such
personal property within 15 days from the receipt of such that notice and, except as
otherwise provided in this section, section 706‑A is applicable to this section.
The assessors shall assess a tax upon any such personal property governed by this
section in accordance with other property assessed for the same tax year, except that, if the
tax is paid within 2 months of assessment, interest from the due date of taxes for the tax
year involved does not apply.
Except as otherwise provided in this section, the collection of such taxes shall on
personal property governed by this section must be in accordance with this chapter.
Sec. A-7. 36 MRSA §943, 9th ¶ is amended to read:
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 Whenever If the person against whom the tax is assessed shall have died dies after the
tax has been committed and prior to the expiration of the 18-months 18-month period of
foreclosure and such if that person shall have has left a will offered for probate, the probate
judge of the county wherein said in which that will is offered upon petition of any devisee
of the real estate on which said that tax is unpaid may grant a period of redemption not to
exceed 60 days following the final allowance or disallowance of said that will. Notice of
said the petition shall must be given to the tax collector of the town wherein said
municipality in which the property is located and a certified copy of the court order shall
must be filed in the registry of deeds of the county wherein in which the property is located.
Sec. A-8. 36 MRSA §943-C, sub-§2, as amended by PL 2023, c. 358, §1, is further
amended to read:
2. Notification; appeal. At least 90 days prior to listing property for sale, the
municipal officers or their designee shall send a written notice to the last known address of
the former owner, by United States Postal Service certified mail, return receipt requested,
and first-class mail, of the right to require the sale process described in subsection 3. The
State Tax Assessor shall prepare application forms, notices and instructions that must be
used by municipalities to inform former owners of their right to apply for the sale process
provided under subsection 3.
Sec. A-9. 36 MRSA §946, 3rd ¶, as enacted by PL 1975, c. 347, is amended to
read:
No A municipal officer shall may not, while holding municipal office, acquire from
that municipality any interest in real estate acquired by that municipality on account of
nonpayment of taxes, unless such sale occurs by sealed bid after duly advertising the same
at least twice during a 7-day period prior to the acceptance of bids. Any town official A
municipal officer who submits a sealed bid shall may not take part in the bid acceptance
process except that a municipal officer may purchase tax acquired property if the property
was owned by the municipal officer's son, daughter child, spouse or parent immediately
prior to its acquisition by the municipality and if such the purchase is authorized by the
municipality.
Sec. A-10. 36 MRSA §1109, sub-§1, as amended by PL 2011, c. 240, §7, is further
amended by amending the first blocked paragraph to read:
The assessor shall record, in the municipal office of the town municipality in which the
farmland is located, the value of the farmland as established under this subchapter and the
value at which the farmland would have been assessed had it not been classified under this
subchapter.
Sec. A-11. 36 MRSA §1109, sub-§3, ¶F, as enacted by PL 1989, c. 748, §4, is
amended to read:
F. The likelihood that the preservation of the land as undeveloped open space will
provide economic benefit to the town municipality by limiting municipal expenditures
required to service development;
Sec. A-12. 36 MRSA §1137, sub-§2, as enacted by PL 2007, c. 466, Pt. A, §58, is
amended to read:
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 2. Classification. The assessor shall determine what land meets the requirements of
this subchapter and shall classify such land as working waterfront land in accordance with
this subchapter. The assessor shall file, in the municipal office of the town municipality in
which the working waterfront land is located, the original schedule and the value of the
working waterfront land as established under this subchapter and the value at which the
working waterfront land would have been assessed had it not been classified under this
subchapter.
Sec. A-13. 36 MRSA §1284, as amended by PL 2019, c. 501, §26, is further
amended to read:
§1284. Action to recover taxes
The State Tax Assessor may bring a civil action in the State Tax Assessor's own name
to enforce the lien on real estate created by section 552, to secure the payment of state taxes
assessed under sections 1331 and 1602 upon real estate not liable to be assessed in any
town municipality. Such The action must be begun after the expiration of 8 months and
within one year after August 1st following the date such the taxes were assessed. The
proceedings must be in accordance with section 941, except that the preliminary notice and
demand for payment of the tax as provided in that section may not be required.
Sec. A-14. 36 MRSA §6251, sub-§1, ¶B, as amended by PL 2023, c. 360, Pt. A,
§11 and c. 412, Pt. S, §6, is repealed and the following enacted in its place:
B. The taxpayer, if the sole owner of the property, has income, as defined in section
5219‑KK, subsection 1, paragraph D, of less than $40,000 for the calendar year
immediately preceding the calendar year in which the claim is filed or, for applications
filed after January 1, 2024, income of less than $80,000 for the calendar year
immediately preceding the calendar year in which the claim is filed. In the case of
property that is owned by more than one owner, all owners together have income, as
defined in section 5219-KK, subsection 1, paragraph D, of less than $40,000 for the
calendar year immediately preceding the calendar year in which the claim is filed or,
for applications filed after January 1, 2024, income of less than $80,000 for the calendar
year immediately preceding the calendar year in which the claim is filed;
Sec. A-15. 36 MRSA §6251, sub-§1, ¶C, as amended by PL 2023, c. 360, Pt. A,
§12 and c. 412, Pt. S, §7, is repealed and the following enacted in its place:
C. The taxpayer, if the sole owner of the property, has liquid assets of less than $50,000
or, for applications filed after January 1, 2024, less than $100,000. In the case of
property that is owned by more than one owner, all the owners together have liquid
assets of less than $75,000 or, for applications filed after January 1, 2024, less than
$150,000; and
Sec. A-16. 36 MRSA §6252, sub-§5, as amended by PL 2023, c. 412, Pt. S, §8, is
further amended to read:
5. No municipal lien. The property does not have an existing municipal lien against
it other than a lien that may be released pursuant to section 6252-A, subsection 5.
PART B
Sec. B-1. 36 MRSA §5122, sub-§2, ¶M-2, as amended by PL 2023, c. 412, Pt.
ZZZ, §2, is further amended by amending subparagraph (2), division (c) to read:
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 (c) "Military retirement plan" means retirement plan benefits received as a
result of service in the active or reserve components of the United States Army,
Navy, Air Force, Marines or, Coast Guard or Space Force.
Sec. B-2. 36 MRSA §5122, sub-§2, ¶HH, as amended by PL 2023, c. 441, Pt. C,
§4 and affected by §11, is further amended to read:
HH. To the extent included in federal adjusted gross income, annuity payments made
to the survivor of a deceased member of the military who died as the result of service
in active or reserve components of the United States Army, Navy, Air Force, Marines
or, Coast Guard or Space Force under a survivor benefit plan or reserve component
survivor benefit plan pursuant to 10 United States Code, Chapter 73 reduced by any
amount claimed as a modification under paragraph M, M‑1 or M‑2;
Sec. B-3. 36 MRSA §5122, sub-§2, ¶LL, as amended by PL 2015, c. 1, §5, is
further amended to read:
LL. To the extent included in federal adjusted gross income and to the extent otherwise
subject to Maine income tax, an amount equal to military compensation earned during
the taxable year for service performed outside of this State pursuant to written military
orders:
(1) For active duty service in the active components of the United States Army,
Navy, Air Force, Marines or, Coast Guard or Space Force by a service member
whose permanent duty station during such service is located outside of this State;
and
(2) For active duty service in the active or reserve components of the United States
Army, Navy, Air Force, Marines or, Coast Guard or Space Force or in the Maine
National Guard by a service member in support of a federal operational mission or
a declared state or federal disaster response when the orders are either at federal
direction or at the direction of the Governor of this State;
Sec. B-4. 36 MRSA §5219-KK, sub-§1, ¶A-1, as amended by PL 2023, c. 360,
Pt. B, §13 and c. 412, Pt. S, §§1 to 3, is further amended by amending subparagraph (4) to
read:
(4) For tax years beginning on or after January 1, 2024, notwithstanding
subparagraphs (1) and, (2) and (3), for individuals 65 years of age or older, $4,000.
Sec. B-5. 36 MRSA §5228, sub-§7, as amended by PL 2001, c. 583, §18, is further
amended to read:
7. Short taxable year. Payment of taxes for a short taxable year must be made as
provided in this subsection. For payment dates falling within the short taxable year,
payment must be made as provided in subsection 4.
A. For an individual, a trust or an estate with a taxable year of less than 12 months, the
estimated tax must be paid in full by the 15th day of the month following the end of
the taxable year.
B. For a corporation or financial institution with a taxable year of less than 12 months,
the estimated tax must be paid in full by the 15th day of the last month of the taxable
year.
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 Sec. B-6. 36 MRSA §5242, 2nd ¶, as enacted by PL 2021, c. 181, Pt. A, §14, is
amended to read:
A person who is required by the assessor to furnish file a return of information in
accordance with this section on or after January 31, 2022 and who fails to do so, or who
willfully furnishes files a false or fraudulent return of information, is subject to a penalty
of $50 for each such failure.
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Statutes affected:
Bill Text LD 2023, SP 851: 36.251, 36.252, 36.253, 36.382, 36.383, 36.611, 36.943, 36.946, 36.1109, 36.1137, 36.1284, 36.6251, 36.6252, 36.5122, 36.5219, 36.5228, 36.5242
Bill Text ACTPUB , Chapter 523: 36.251, 36.252, 36.253, 36.382, 36.383, 36.611, 36.943, 36.946, 36.1109, 36.1137, 36.1284, 36.6251, 36.6252, 36.5122, 36.5219, 36.5228, 36.5242