ME LD2178

Establishes the Independent Office of Tax Appeals within the Department of Administrative and Financial Services effective September 15, 2026, replacing the Maine Board of Tax Appeals, to provide taxpayers a low-cost forum for resolving tax disputes with amounts in controversy of $500,000 or less

Requires the Chief Hearing Officer and hearing officers to be Maine bar members with substantial tax law knowledge, appointed by the Commissioner of Administrative and Financial Services, with the office headquartered in Augusta

Restructures the State Board of Property Tax Review by reducing membership from a fixed 15 to a range of 9-15 members appointed by the Governor, reducing hearing panels from 5 to 3 members, and lowering the quorum requirement to 2

Lowers the threshold for nonresidential property tax appeals to go directly to the State Board of Property Tax Review from $1,000,000 to $500,000 in equalized municipal valuation, bypassing county commissioners

Directs the Office of Tax Policy to study further simplification of the tax appeals process and report recommendations to the Legislature by December 15, 2026, including potential termination of the State Board of Property Tax Review and transfer of its jurisdiction to the new office