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ME LD526

Bill

Status

Passed

6/3/2025

Primary Sponsor

Rachel Henderson

Click for details

Origin

House of Representatives

132nd Legislature

AI Summary

  • Reduces the statute of limitations to challenge governmental takings of commercial real estate for unpaid property taxes to 2 years after the redemption period expires

  • Defines "commercial real estate" as property used or held primarily for business purposes, including apartment buildings with 5+ units, mobile home parks, office buildings, and recreational facilities

  • Applies only to tax liens recorded on commercial real estate after June 30, 2026

  • Amends 36 MRSA §946-B by adding a new subsection specific to commercial properties, separate from the general challenge period in subsection 1

  • Signed into law as Public Law Chapter 231 on June 10, 2025

Legislative Description

An Act to Reduce the Time Period for Challenging the Validity of a Property Tax Lien on Commercial Real Estate

Property Tax Procedures

Last Action

PASSED TO BE ENACTED, in concurrence.

6/3/2025

Committee Referrals

Taxation2/11/2025

Full Bill Text

No bill text available