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Volume 25, Issue 7   May 2015


Certified Assessor Exams

Maine Revenue Services (“MRS”) is responsible for certification and training of property assessors throughout the state.  Certification exams are traditionally offered during February, May, August, and November.  In addition to the recently scheduled May 28 exam in Caribou at the Caribou Learning Center, a May 20 exam date has now been scheduled in Augusta at 51 Commerce Drive.  Each exam will be held from 8:00 am to 4:30 pm with a 30-minute lunch break.  The cost for either the CMA exam or the CAT exam is $25 if you register by May 15, $30 if later.  The registration form is available on the MRS website at

The summer exam date is scheduled for Friday, August 7 at the Hutchinson Center in Belfast.  This date is the last day of the annual, week-long Property Tax School, which will be held this year from August 3 through August 7.  The Property Tax Division is in the final stages of organizing the week’s events and we hope to reveal the course schedule soon.


Maine Revenue Services Rulemaking Activity

Proposed Amendments to Rule 102, “Electronic Funds Transfer (EFT).”  MRS is proposing to amend Rule 102 (“Electronic Funds Transfer (EFT)”).  The rule describes the requirements for tax and other payments by electronic funds transfer.  Along with miscellaneous technical changes, MRS proposes to amend the rule by adding a definition of “combined tax liability during the lookback period”.  Proposals to remove obsolete references to mandates effective in previous years and the section relating to voluntary EFT payments are also being made as these sections are no longer necessary for the administration of the rule.  Proposed Rule 102 can be found on the MRS website at  Comments on the proposed changes are due by June 12, 2015 and should be directed to Dennis M. Doiron, Maine Revenue Services, 24 State House Station, Augusta, Maine 04333, (207) 626-8483,

New Rule 813, “Property Tax Fairness Credit.”  MRS has recently adopted Rule 813 “Property Tax Fairness Credit”.  The property tax fairness credit was enacted to replace the repealed Maine Residents Property Tax Program to provide property tax and rent relief to Maine taxpayers. The new Rule provides interpretation and guidance on the Maine income tax credit that may be claimed by eligible taxpayers who owned or rented a home in Maine during the tax year and paid property taxes that are greater than 6% of their total income or rent that is greater than 40% of their total income and who lived in that home as their principal residence during the tax year.  Particularly, the Rule provides guidance on taxpayer eligibility for the credit, defines a homestead that may be occupied as a primary residence, property taxes paid or rent constituting property taxes paid and total income used to determine eligibility.  A copy of the Rule can be found on the MRS website at

Amended Rule 901, “Maine Residents Property Tax Program.” MRS has amended Rule 901 “Maine Residents Property Tax Program”.  The Rule reflects the fact that the program does not apply to claim applications filed on or after August 1, 2013.  A copy of the Rule can be found on the MRS website at

Telephone Numbers
FAX Numbers
Email Addresses
Taxpayer Service Center
(207) 626-8475
(207) 287-5855
Central Registration
(207) 624-5644
(207) 287-6975
Collections & Compliance
(207) 624-9595
(207) 287-6627
Corporate Tax
(207) 624-9670
(207) 624-9694
E-file Help Desk (1040 ONLY)
(207) 624-9730
(207) 287-6628
Electronic Funds Transfer
(207) 624-5625
(207) 287-3618
Estate & Fiduciary Income Tax
(207) 626-8480
(207) 624-9694
Fuel & Special Taxes
(207) 624-9609
(207) 287-6628
Forms Request Line
(207) 624-7894
Individual Income Tax Assistance
(207) 626-8475
(207) 624-9694
Insurance Premium Tax
(207) 624-9753
(207) 624-9694
Payment Plan/Income Tax
(207) 621-4300
(207) 621-4328
Payment Plan/Other
(207) 624-9595
(207) 287-6627
Practitioners’ Hotline
(207) 626-8458
(207) 624-9694
Property Tax
(207) 624-5600
(207) 287-6396
Sales Tax
(207) 624-9693
(207) 287-6628
Tax Clearance Letters
(207) 624-9628
(207) 287-6627
Office of Tax Policy
(207) 624-9789
(207) 287-3618
Taxpayer Advocate
(207) 624-9649
(207) 287-3618
Withholding Tax
(207) 626-8475
(207) 624-9694
Tax Violations Hot Line
(207) 624-9600

This publication is designed to keep taxpayers, tax practitioners and the general public informed of developments, problems, questions and matters of general interest concerning Maine tax law, policy and procedure. The articles in this newsletter are not designed to address complex issues in detail, and they are not a substitute for Maine tax laws and/or regulations.


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Please contact::
Maine Revenue Services
PO Box 1060
Augusta, Maine 04332-1060