ME LD1325

Property tax abatement appeals for nonresidential properties or properties valued at $1,000,000 or greater must be filed with the State Board of Property Tax Review, not county commissioners

County commissioners retain jurisdiction over appeals for residential properties and properties valued under $1,000,000 in municipalities without a board of assessment review

"Nonresidential property" is defined as property used primarily for commercial, industrial, or business purposes, excluding unimproved land not associated with such uses

Appeals must be filed within 60 days after notice of the decision or after the application is deemed denied

Applies to property tax abatement appeals filed on or after January 1, 2026