An Act To Change The Property Tax Appeal Process

This bill changes Maine's property tax appeal process for certain high-value properties. It requires owners of nonresidential property (like commercial or industrial buildings) or properties valued at $1 million or more to appeal directly to the State Board of Property Tax Review, rather than first going to county commissioners. This applies to properties valued at $1 million or more, either individually or combined, and excludes unimproved land not used for business. The change simplifies the process for these specific cases by removing the county commissioners step.