Maine’s tax appeals office takes over cases in 2027

The Independent Office of Tax Appeals hears and decides appeals from State Tax Assessor decisions. The office hears appeals from decisions of the State Tax Assessor. The office is independent of the State Tax Assessor and other bureau employees. The office may charge a filing fee. The office is established January 1, 2027.

Taxpayers may seek review of an assessor’s reconsidered decision through the available appeal routes. These routes apply to people seeking review of an assessment or determination by the State Tax Assessor. A taxpayer generally must ask the assessor to reconsider within 60 days after receiving notice. A small claim involves less than $500 and is reviewed by Superior Court. For other disputes, the office may review cases involving $500,000 or less; taxpayers may also appeal directly to Superior Court. The taxpayer generally must prove the assessor erred, unless another law provides otherwise. A taxpayer has 60 days after receiving a reconsidered decision to seek review. A Superior Court appeal of the office’s decision must be filed within 60 days after receiving it.

The Maine Board of Tax Appeals is eliminated, and its staff, resources, and pending cases transfer to the new office. The transfer covers the board’s three authorized positions, funds, property, equipment, and pending cases. Three authorized positions and incumbent personnel transfer with their employee rights and benefits. Cases pending on January 1, 2027 transfer; cases within the former board’s jurisdiction when filed remain eligible for scheduling and decision. The transition takes effect January 1, 2027.