State Board of Property Tax Review
UMBRELLA-UNIT NUMBER: 94-391
AGENCY NAME: State Board of Property Tax Review
PERSON: Eric E. Wright, Chairman, 49 State House Station, Augusta,
Maine 04333; 207-624-7410; firstname.lastname@example.org
RULES ADOPTED SINCE THE LAST REGULATORY AGENDA: None
2004-2005 RULE-MAKING ACTIVITY:
10 1, Subchapter II-A
TITLE: Property Tax Appeals
STATUTORY AUTHORITY: 36 M.R.S.A. § 271(2)(C)
PURPOSE OF PROPOSED RULE CHANGES: To correct technical and grammatical
errors and matters of style; to make the rules gender neutral; to amend
the rules where appropriate to conform to statutory changes; to clarify
motion and discovery practice before the Board; and to establish sanctions
for noncompliance with the Board's rules and orders.
SCHEDULE FOR ADOPTION OF THE RULES: Publication and hearing by December
AFFECTED PARTIES: Municipalities; municipal tax assessors; municipal
officers; counties; county commissioners; the State of Maine Bureau
of Revenue Services; taxpayers, including individuals, businesses, and
organizations within the jurisdiction of the Board; and attorneys and
law firms representing such parties or practicing before the Board.
CONSENSUS-BASED RULE DEVELOPMENT: Not contemplated. Such procedures
are designed to avoid the filing of litigation in the Superior Court.
The State Board of Property Tax Review is itself another mechanism to
avoid court litigation. Further, we have found that parties to property
tax disputes on their own go far to attempt to settle any differences
and that they come to the Board only as necessary to resolve seriously
contested factual issues or to have rulings made on a questions of law.
of the Secretary of State