An Act To Make Technical Changes To Maine'S Tax Laws

LD 288 makes technical updates to Maine's property tax laws, primarily affecting municipalities, property taxpayers, and the State Tax Assessor. It clarifies that municipalities may hire part-time, non-certified assessors or contract with firms, while requiring full-time assessors to be certified by the bureau. The bill also updates the definition of "homestead" to include owner-occupied homes and up to 10 acres held in revocable living trusts, and sets April 1 as the deadline for first-time exemption applications. Additionally, it specifies that the State Tax Assessor must send certified mail notices of deferred tax amounts due by April 30 when property no longer qualifies for tax deferral.