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Maine Property Tax Law

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Maine Property Tax Law STATE OF MAINE MAINE REVENUE SERVICES PT102 Maine Property Tax Law Revised May, 2020 The Department of Administrative and Financial Services does not discriminate on the basis of disability in admission to, access to, or operation of its programs, services or activities. This material can be made available in alternate formats by contacting the Department’s ADA Coordinator at (207) 624-8288 (voice) or 7-1-1 (V/TTY). PHONE: (207) 624-5600 V/TTY: (207) 7-1-1 FAX: (207) 287-6396 EMAIL: [email protected] www.maine.gov/revenue/propertytax TABLE OF CONTENTS FOREWORD ............................................................................................................... i KEY TO READING LEGAL CITATIONS .................................................................. iii CHAPTER 1 – INTRODUCTION TO UNITED STATES LAW AND MAINE LAW Constitutional Law .............................................................................................. 1 Statutory Law and the Legislative Process......................................................... 3 Judicial Law (Case Law) .................................................................................... 7 Administrative Rules........................................................................................... 9 Legal Opinions ................................................................................................. 10 Rules of Statutory Construction ........................................................................ 10 CHAPTER 2 – MAINE CONSTITUTIONAL PROPERTY TAX PROVISIONS Historical Overview .......................................................................................... 13 Just Value Clause ............................................................................................ 16 Other Provisions ............................................................................................... 19 CHAPTER 3 – THE OFFICE OF THE ASSESSOR Qualifications for the Office .............................................................................. 23 Selection of Assessors ..................................................................................... 25 Oath of Office ................................................................................................... 28 Compensation for Assessors ........................................................................... 29 Liability of Assessors ........................................................................................ 29 Powers and Duties ........................................................................................... 31 Training and Certification ................................................................................. 36 CHAPTER 4 – FISCAL MATTERS Property Tax Appropriations ............................................................................. 39 Tax Rate and Overlay ...................................................................................... 39 Due Dates and Interest Rates .......................................................................... 40 Tax Bills ............................................................................................................ 42 Fiscal Year Changes ........................................................................................ 43 CHAPTER 5 – ADMINISTRATION Property Tax Division of Maine Revenue Services .......................................... 45 Assessing Standards........................................................................................ 47 Revaluations .................................................................................................... 48 Real Estate Transfer Tax ................................................................................. 48 Primary Assessing Areas ................................................................................. 49 CHAPTER 6 – REAL ESTATE TAXES General ........................................................................................................... 51 Where and to Whom Real Estate is Taxable .................................................... 51 Description of Real Estate ................................................................................ 56 Current Use Assessments ................................................................................ 61 Limitations on Land Use ................................................................................... 69 CHAPTER 7 – PERSONAL PROPERTY TAXES Where and to Whom Taxable ........................................................................... 73 Description of Personal Property ...................................................................... 76 Business Equipment Tax Exemption (BETE) Program .................................... 76 Retail Property Exclusion from BETE .............................................................. 78 Business Equipment Tax Reimbursement (BETR) Program ........................... 79 CHAPTER 8 – EXEMPTIONS Fundamental Concepts .................................................................................... 81 Public Property ................................................................................................. 82 Property of Institutions and Organizations........................................................ 84 Property of Individuals ...................................................................................... 89 Federally Recognized War Periods .................................................................. 92 Other Miscellaneous Exemptions ..................................................................... 93 Exempt Personal Property ............................................................................... 94 Property Subject to Excise Tax in Lieu of Property Tax ................................... 96 CHAPTER 9 – SUPPLEMENTAL ASSESSMENTS ................................................ 99 CHAPTER 10 – ABATEMENTS Fundamental Concepts .................................................................................. 103 Types of Abatements ..................................................................................... 104 Abatement Procedures................................................................................... 107 CHAPTER 11 – APPEALS Legal Foundations .......................................................................................... 109 Municipal Appeals .......................................................................................... 111 County Commissioner Appeals ...................................................................... 112 State Board of Property Tax Review .............................................................. 113 Court Appeals ................................................................................................ 114 CHAPTER 12 – MISCELLANEOUS PROVISIONS Special Assessments ..................................................................................... 117 Municipal Development Districts .................................................................... 118 Tax Base Sharing ........................................................................................... 119 Property Tax Relief ........................................................................................ 119 APPENDIX A – Case Citations ............................................................................ 123 APPENDIX B – Case Summaries ......................................................................... 127 FOREWORD This publication is designed to serve two purposes. The first is to provide students of property tax law with an authoritative source of information concerning property tax administration. The second is to provide assessors with a reliable resource on Maine property tax law and administrative procedure. Because the Maine Legislature amends tax law every year, readers of this text should consult all subsequent publications issued by the Property Tax Division to ensure a complete, updated source of reference materials. Updates of many publications and annual summaries of law changes are available on the Property Tax Division website, www.maine.gov/revenue/propertytax/ . This text begins by introducing the origins of United States law and the basic functions and principles of our legal system. The definitions and subsequent judicial interpretation should enhance the readers' insight and comprehension of Maine tax law and its practices. Appendix A provides an alphabetically arranged list of the court decisions noted in this text. Appendix B includes summaries for the cases. The cases were selected for their significant contribution to administrative practice. Appendix A includes citations for the cases. The Property Tax Division welcomes comments and suggestions from users of this guide for subsequent revisions of this material. Send your comments to [email protected]. i ii KEY TO READING LEGAL CITATIONS Throughout this manual, references are made to legal sources such as court cases, statutory provisions, legislative enactments, and opinions of the Attorney General. You should consult these documents to develop basic legal research skills as well as a deeper appreciation for the dynamics of the legal process. There are a variety of online services, both free and subscription-based, that provide access to legal sources. Statutory references . The most frequently used type of legal reference in this text is the statutory citation. Laws enacted by the Maine Legislature are codified in a multi-volume
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