APPROVED CHAPTER
MAY 23, 2025 100
BY GOVERNOR PUBLIC LAW
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-FIVE
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H.P. 186 - L.D. 286
An Act to Allow County Commissioners Greater Flexibility When
Establishing a Payment Schedule for Municipalities to Pay County Tax Bills
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 30-A MRSA §706, as amended by PL 2009, c. 625, §1, is further amended
to read:
§706. Apportionment of county tax; warrants
When a county tax is authorized, the county commissioners shall apportion it upon the
municipalities, unorganized territory and other places in that county according to the most
recent state valuation. They may add to the sum authorized an amount not exceeding 2%
of that sum, if a fractional division necessitates that addition and if they demonstrate that
necessity in the record of that apportionment. The county commissioners shall establish
the date or dates for the payment of the tax. The date may not be earlier than the first day
of the following September.
No later than the 15th of July preceding the date established for payment of the tax, the
county commissioners shall issue their warrant to the assessors of the municipalities and
other places and to the State Tax Assessor for the unorganized territory within that county.
Those officers shall assess the sum apportioned to their tax jurisdiction and commit their
assessment for collection in the same manner as other amounts to be raised by the property
tax during the tax year to which the county tax warrant applies.
If a municipality or place or the State Tax Assessor must make a supplemental
assessment due to failure by the county commissioners to issue their warrant by July 15th,
the county must bear the costs of that supplemental assessment. Those costs may be
recovered by the tax jurisdiction through an offset against the county tax that the tax
jurisdiction would otherwise be required to pay over to the county.
The county may collect delinquent county taxes and charge interest on delinquent
county taxes as provided under Title 36, sections 891 and 892‑A.
Page 1 - 132LR0662(03)


Statutes affected:
Bill Text ACTPUB , Chapter 100: 30-A.706